What are employees

Number of employees

According to Section 267 (5) of the German Commercial Code (HGB), the average number of employees is the 4th part of the total of those on March 31, June 30, September 30 and 31.12. employed employees. For this purpose, a simple arithmetic mean of the quarterly figures is formed.

A rounding of the ...

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Balance sheet; Capital assets; Current assets; Stocks; Receivables and other assets; Current asset securities and cash on hand; Equity; Borrowed capital; Total assets; Profit and loss account; Sales revenue; Cost of materials; Personnel expenses; Other costs; EBIT; Annual surplus / deficit; Number of employees; Equity ratio; Debt ratio; Return on sales / EBIT return; Return on equity; Return on total capital; Sales / total output per employee; Exposure rate; Supply quota; Liquidity level II; Liquidity level III; Extended degree of liquidity; Cash flow; Debt repayment period; Working capital; Working capital ratio; Coverage ratio; Debtor maturity; Vendor term; Turnover rates

Special issue balance sheet currently 2021 (e-book)

Special Issue Key Figures 2021

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