@incollection{HeydWader2018,
  author    = {Heyd, Reinhard and Wader, Dominic},
  title     = {\S 303 Schuldenkonsolidierung},
  booktitle = {Bilanzrecht Kommentar : Handelsbilanz, Steuerbilanz, Pr{\"u}fung, Offenlegung, Gesellschaftsrecht},
  editor    = {Hachmeister, Dirk},
  isbn      = {978-3-504-25376-9},
  institution = {ESB Business School},
  pages     = {1300 -- 1325},
  year      = {2018},
  language  = {de}
}