Höhe, Fälligkeit und Bilanzierung des Verlustausgleichsanspruchs gemäß § 302 Abs. 1 AktG

German legal practice is faced with unsolvable problems when trying to fulfill the loss compensation claim in accordance with Section 302 (1) AktG with legal certainty. This is because, according to established case law, the basis and amount of the claim should arise independently of the adopted annual financial statements of the controlled company. This work offers an alternative solution that takes up parts of the Federal Court case law and, in the author's opinion, enables a more practical approach.
The author first develops his central thesis that the accrual and amount of the loss compensation claim is based on the values of the annual financial statements. This is followed by a discussion of when and under what conditions the loss compensation claim legally arises. The answer leads to the follow-up question of how the loss compensation claim should be accounted for.