HGBhas the meaning specified in Section 4.09(c). Sample 1 HGBmeans GermanAccounting Standards. Sample 1 HGBmeansGerman Commercial Code(Handelsgesetzbuch); "INFORMATION TECHNOLOGY" or "IT" shall mean allcomputer hardware, software, configurations, and related equipment andservice agreementswhich are use...
down(Kettenausgliederung)forthepurposesofabsorptionwithinthemeaningofsection123 (3)no.1oftheGermanTransformationAct(Umwandlungsgesetz,UmwG),ineachcasein applicationofbookvalueaccountinginaccordancewithsection24oftheUmwG.January1, 2015wassetasthehivedowndate.Thehivedownwasregisteredinthecommercialregister onSepte...
2. Basis of accounting Deutsche Post AG (DPAG) is a large corporation within the meaning of Section 267 of the Handelsgesetzbuch (HGB – German Commercial Code). The annual financial statements for the year ended December 31, 2023, were prepared in accordance...