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von Göler (Hrsg.) / / § 58c
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§ 58c Non-occurrence of assumed losses

If it transpires, when preparing the annual balance sheet for the financial year in which the capital reduction resolution was passed or for one of the two subsequent financial years, that depreciations in value and other losses did not occur or were not compensated for in the amount assumed upon the passing of the resolution, then the difference is to be allocated to the capital reserves. Section 58b (3) applies analogously to an amount allocated to the capital reserves in accordance with sentence 1.

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