In older financial terminology, the intended, amicable dissolution of a company (a process that entails selling all the assets of a business entity, paying off creditors, distributing any remaining properties to the principals, and then closing the business), see § 145 et seq. HGB (German Code of Commerce). – See bankruptcy, deficit, extensum, insolvency, insolvency costs, liquidation, management buy-in, distress, financial, restructuring,
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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/