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Supervisory board required by law
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Key
Name (English)
Name (German)
Data type
string
boolean
date
integer
decimal
Matching type
deterministic
scoring_context
Status
Proposed
Active
Deprecated
Default unit
Description (English)
The company is required by law to have a supervisory board. For small limited liability companies this characteristic determines whether the audit requirement under section 268(1) applies.
Description (German)
Die Gesellschaft muss auf Grund gesetzlicher Vorschriften einen Aufsichtsrat haben. Das Merkmal entscheidet bei kleinen Gesellschaften mit beschränkter Haftung darüber, ob die Prüfungspflicht nach § 268 Abs. 1 greift.
Removal reason
Operators
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Is false
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Less than
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