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UmwG Umwandlungsgesetz
ZivilrechtPrivates WirtschaftsrechtGesellschaftsrecht
Umwandlungsrecht
In den Jahresbilanzen des übernehmenden Rechtsträgers können als Anschaffungskosten im Sinne des § 253 Abs. 1 des Handelsgesetzbuchs auch die in der Schlußbilanz eines übertragenden Rechtsträgers angesetzten Werte angesetzt werden.
Quelle: BMJ
Import: