@incollection{HeydWader2020, author = {Heyd, Reinhard and Wader, Dominic}, title = {\S 303 Schuldenkonsolidierung}, booktitle = {Bilanzrecht Kommentar : Handelsbilanz, Steuerbilanz, Pr{\"u}fung, Offenlegung, Gesellschaftsrecht}, editor = {Hachmeister, Dirk and Kahle, Holger and Mock, Sebastian and Sch{\"u}ppen, Matthias}, edition = {2., neu bearbeitete Auflage}, isbn = {9783504253813}, institution = {ESB Business School}, pages = {1381 -- 1406}, year = {2020}, language = {de} }