Bei Rückstellungen handelt es sich um echte Verbindlichkeiten. Rückstellungen werden in der Bilanz zum Fremdkapital gerechnet. Bei Versicherungsunternehmen gibt es vor allem versicherungstechnische Rückstellungen.
Bei Rückstellungen handelt es sich um echte Verbindlichkeiten. Rückstellungen werden in der Bilanz zum Fremdkapital gerechnet. Bei Versicherungsunternehmen gibt es vor allem versicherungstechnische Rückstellungen.
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