Business credit
As business assets is defined as the amount of deposits that are members of cooperatives by deposit or attribution have of dividends paid to its share ( Share Capital ). Upon termination of membership, the business credit is paid out to the resigning member, which reduces the amount of equity . Business credit is not a long-term debt, which is why the interest paid on it should not be added to the assessment base for trade tax .
Individual evidence
- ↑ Business credit . Gabler Economic Lexicon . Retrieved October 26, 2013.