Sonstige Passiva – Die Definition erklärt

Sonstige Passiva umfassen aufgelaufene Verbindlichkeiten und Verpflichtungen, die für sich genommen im Hinblick auf die Höhe der Bilanzverbindlichkeiten nicht wesentlich sind und keiner anderen Bilanzposition zugeordnet werden können.

Die allgemeine Wikipedia Definition von Sonstige Passiva

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