Terms starting with B
8 terms found
Balance Sheet
The balance sheet is a legally required document according to § 242 of the German Commercial Code (HGB), which at the end of the fiscal year tabulates...
Balance Sheet Total
The balance sheet total is the aggregate sum of all asset or capital items in a balance sheet, used for classifying corporations and assessing the siz...
Bearer Securities
Bearer securities are financial instruments that grant the holder all associated rights and whose ownership is transferred through physical delivery o...
Beweisfunktion
The Beweisfunktion of the commercial register is the legally established characteristic that the facts entered there are considered public documents a...
Branch Office
A branch office is an organizationally independent place of business of a company without its own legal personality, which operates under its own name...
Branchencode (WZ-Code)
The Branchencode (WZ-Code) is a five-digit classification key that determines the economic sector of a company according to the German WZ classificati...
Bundesanzeiger
The Bundesanzeiger is Germany's official publication platform for legally required announcements such as annual financial statements and insolvency no...
Bundesnotarkammer (BNotK)
The Bundesnotarkammer (BNotK) is the central umbrella organization of notaries in Germany, functioning as a public law corporation that promotes the d...