Terms starting with A
15 terms found
Abberufung
The Abberufung is the legal act of prematurely dismissing a corporate officer from their position, which must be registered in the commercial register...
Accounting Directive (BilRUG)
The Accounting Directive (BilRUG) is a German reform law from 2015 for implementing new EU directives into the Commercial Code, which raises threshold...
Advisory Board
An Advisory Board is a voluntary, consultative body without organizational representative authority that supports companies in strategic and operation...
Affiliated Companies
Affiliated companies are legally independent entities that are economically closely linked through direct or indirect shareholding relationships and f...
Aktiengesellschaft (AG)
A public limited company (Aktiengesellschaft or AG) is a corporation with its own legal personality, whose share capital is divided into shares and be...
Aktiengesetz (AktG)
The Aktiengesetz (AktG) is the central legal framework of German stock corporation law, governing the legal conditions for the formation, organization...
Amtsgericht (Registergericht)
The Amtsgericht (Registergericht) in Germany is the competent court responsible for the administration and examination of public registers such as com...
Annual Financial Statement
The Annual Financial Statement is the legally required closing of the accounts for a fiscal year, consisting of the balance sheet and the profit and l...
Annual Financial Statement Audit
The annual financial statement audit is the legally mandated, independent examination of the annual financial statements of medium-sized and large cor...
Appendix
The appendix is a component of the commercial law annual financial statement, which, according to §§ 284–285 HGB, contains detailed explanations of ba...
Articles of Association
The Articles of Association is the legally binding document that governs the fundamental provisions of a legal entity such as company name, registered...
Articles of Association (Statutes)
The Articles of Association (Statutes) is a notarized document that establishes the fundamental regulations for the internal constitution and organiza...
Ausfertigung
An 'Ausfertigung' is a certified copy of a document, created by a notary or court, which serves as a legally equivalent substitute for the original to...
Ausgliederung
The Ausgliederung is a corporate division regulated under § 123 para. 3 of the German Transformation Act (UmwG), where parts of the assets are transfe...
Authority to Represent
Authority to represent is the legally established power to represent a legal entity externally in a legally binding manner, with the commercial regist...