Terms starting with C
19 terms found
Capital Increase
A capital increase is the increase of a corporation's equity capital through the issuance of new shares or stocks, which only becomes effective upon r...
Capital Reduction
Capital reduction is a legally regulated measure to decrease the nominal capital of a GmbH or AG to offset balance sheet losses or distribute capital...
Central Commercial Register
The 'Central Commercial Register' is a collective term for the interconnected electronic commercial registers of the 16 federal states, which are acce...
Certified Extract
A certified extract is an officially confirmed copy of a registry entry, provided with an official seal or a qualified electronic signature to ensure...
Certified Public Accountant (Wirtschaftsprüfer)
A Certified Public Accountant (Wirtschaftsprüfer) is a publicly appointed expert who independently audits and certifies the annual financial statement...
Chamber of Industry and Commerce (IHK)
The Chamber of Industry and Commerce (IHK) is a public-law corporation that includes all business operators as mandatory members and offers comprehens...
Chronological Extract
A chronological extract is a comprehensive commercial register extract that documents all historical entries of a company in chronological order.
Commercial Register
The Commercial Register is a publicly accessible, electronically maintained directory that contains legally binding information about merchants and co...
Commercial Register Announcement
A Commercial Register Announcement is the legally required public notification of new entries, changes, or deletions in the commercial register to ful...
Commercial Register Entry
The Commercial Register Entry is the legally binding registration of a company or a statute-relevant change in the public commercial register, which i...
Compliance
In the context of the commercial registry, compliance refers to the adherence to all relevant legal and regulatory requirements to ensure legal certai...
Compulsory Deregistration
Compulsory Deregistration is the official removal of a company from the commercial register by the registry court when the company is without assets o...
Confirming Letter (Bestätigungsbrief)
A Confirming Letter (Bestätigungsbrief) is an official document issued by a German registry court, which confirms the proper registration of certain e...
Consolidated Financial Statement
A Consolidated Financial Statement is the consolidated annual financial statement of a group, which combines the asset, financial, and income position...
Continuation of Business Name
Continuation of Business Name refers to the ongoing use of an existing company name by a purchaser after a change of ownership, in compliance with leg...
Corporate Purpose
The corporate purpose is the business activity and objective of a company as registered in the commercial register and stipulated in the articles of a...
Corporate Truth and Corporate Continuity
Corporate Truth and Corporate Continuity are principles of commercial law that ensure a company name is neither misleading nor unlawful and can largel...
Creditors' Meeting
The creditors' meeting is the central decision-making body in insolvency proceedings, where creditors vote on essential decisions regarding asset liqu...
Current Extract
A current extract is an official document that presents the present status of a company's entries in the commercial register without historical data.