# Balancing prohibition

- Canonical URL: https://www.gerhardmerk.de/balancing-prohibition
- Post ID: 588240
- Modified: 2023-07-25T21:00:09+00:00
- Language: en

## Definition

Basic rule according to which debts may never be offset against assets; both must always be shown separately from each other; see Section 246 HGB. Similarly, expenses may not be offset against income, nor may real estate rights be offset against encumbrances on real estate. - See Balance. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1