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Friedl | Kühling

Ökonomische und rechtliche Grenzen der Kürzung bei der Ermittlung des betriebsnotwendigen Eigenkapitals

Nomos,  2016, 128 Pages, E-Book

ISBN 978-3-8452-7948-0

29,00 € incl. VAT
29,00 € incl. VAT
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englischAs far as what constitutes the capital necessary for running a business according to article 7, paragraph 1 of GasNEV/33 StromNEV is concerned, the extent to which asymmetric cuts are permissible is a contentious issue. Such cuts can occur when the regulatory authorities class an item on the assets side of a company’s balance sheet as not necessary for running a business and yet assess a corresponding item on the liabilities side of the balance sheet to be non-interest-bearing. Until now there has not been a consistent economic and legal concept of how we can determine what constitutes the capital necessary for running a business in such cases. This study aims to contribute to the development of such a concept. It is based on two expert reports compiled on behalf of E.ON.