The business is an organisational unit with an economic focus in which right holders allocate the totality of their rights and duties.

Business composition

Businesses are as a rule composed of:

  • assets
    • real estate
    • moveable property
    • receivables, securities and other claims
    • cash
  • liabilities
    • long-term debts
    • short-term debts
    • equity capital

Business value

The value of a business is determined not only on the basis of hard facts such as assets or liabilities, but rather also soft factors such as

  • know how
  • the customer base
  • goodwill / image.

Goodwill is often not only the reason for the decision to purchase, but also one of the major factors in determining the price.

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