@incollection{HeydWader2022,
  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   = {3. neu bearbeitete Auflage},
  isbn      = {978-3-504-25382-0},
  doi       = {10.9785/9783504388003},
  institution = {ESB Business School},
  pages     = {1469 -- 1493},
  year      = {2022},
  language  = {de}
}