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General terms and conditions facilitate contract processing for young entrepreneurs, especially for mass services. They standardize conditions and avoid individual negotiations.

The real estate gains tax taxes the profit from property sales, with the cantons levying the tax, not the federation. A distinction is made between a monistic and dualistic system.

Hidden reserves arise when assets are valued differently in the books than in the market. Their realization occurs, for example, through sale or book value appreciation.

In the Merger Act, divisions are regulated, distinguished into divisions in which a company is dissolved, and demergers, in which parts are transferred. Division processes require a notarized division contract, approval of the general meeting, and registration in the commercial register.

The Fusion Act allows the change of legal form of companies, such as the conversion of a GmbH into an AG, without liquidation. A written plan, its review, a shareholders' resolution, public notarization, and registration in the commercial register are required for the conversion.

Receivables are generally assessed at face value, with risks such as default of payment and currency fluctuations requiring value adjustments. Value corrections are made as bad debt provisions through indirect items with a negative balance.

Partnerships are taxed at the partner level, while corporations are taxed at the corporate level. Double taxation occurs with the profit distributions of corporations.

Liquid assets are essential on the balance sheet, as they indicate the ability to invest. They include cash, credit balances, and easily marketable securities.

Long-term liabilities must be settled only after 12 months or later. Their valuation and disclosure provide insight into the financial structure of a company.