1 A1B C1=0
XV
2. 1 #
% #
)
# (Risikomischung)
%
1 " 0
/
................................146
3. #
#
) #
Klumpenrisiko
................147
4. B % %)
$
........................................................148
5. B % %)
$
Cash Pooling
......................148
#. ! '4 <31& 1( )0 6/1&0 $ % 71 3
...................................................149
.
( $ ' 0
......................................................................................................151
. +31& $ =&'+31&0 $4 $ > 1 0
( 3
( $ $( /
+ /$ /
+
..............................................................152
C1 * A*
!
6 ! " !
!
!
71J0 0A 2*
! !
!
. *) $ ' 0 ( ! ( (& +1&
...........................................................157
0. 1
7
..........................................................................................157
+. 7
/ %
%
)
...............158
1. 0
! %%
..........................................................................158
. / 2 1 -
1
.................................................................................158
+.
! 1
1 -
1
...............................................163
. Balance sheet test
cash flow test (solvency tests)
......................................163
"". Balance sheet test v. Cash Flow Test
.............................................................165
2. 7
%
% ! %%
%
% $
#
....................................................................169
3. 7
#
- (
& %
................................172
4. /
"
$ , %
#
$
..............................................................174
5. 5
"
$
.........................................................177
71J0 0A /15*1
! #
!
! !
.
( ) % ( ! 1(& < 22 4(&(
................................................178
0.
#
...................................................................................................179
1. 5
%
# !
......................................181
2. 5
"
$
.........................................................182
3. C %
"
$ (Insolvenzverschleppung)
.................185
