The depreciation of business credit - theoretical basics and practical implementation in the cooperative
Membership in a cooperative is characterized by various special features in relation to those in their forms of society. In the cooperative, every member - no matter how many business shares it holds, and no matter how high its business share is - always and only: a right of voting. The profit sharing is not aimed at how many business shares a member participated in the cooperative, but rather how high (uniform) business credit is at the respective time. The amount of the business estate depends on various factors, one of these factors is the depreciation of business credit for processing losses. In practice, what seems to look at first glance is quite a legal and mathatic headache in practice. As far as can be seen, there is no uniform solution to the problems described below. In this article, they are to be illuminated and fed meaningful results in this article.
In: Dispute and avoidance in the family business (2021). Commemorative publication for Lutz Aderhold on its 70th birthday. Ed.: H. Fr.v. Erffa / G. Lehleiter / T. Prigge. Cologne. Verlag Dr. Otto Schmidt KG. Pp. 271-288
