In older financial terminology, also the remaining assets of an insolvent company available for distribution to creditors after deduction of all costs (all non-exempt assets belonging to the bankrupt at the date of the adjudication order form the bankrupt estate. Assets that are no longer owned by the bankrupt at the time of the adjudication are not included in the bankrupt estate unless their sale, transfer, or other disposal is voidable under special rules permitting the avoidance of fraudulent or preferential transactions). – See bankruptcy, debit mass, bankruptcy, location judgment, priority rule, unconditional.
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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/
Passende Formel
Bilanzgleichung
Die grundlegende Gleichheit von Mittelverwendung und Mittelherkunft darstellen.
Variablen: Vermögen Aktiva; Eigenkapital und Fremdkapital Passiva.
Anwendung: Als Grundstruktur jeder Bilanz und doppelten Buchführung.