What is meant by working capital?
Balance of short-term liquid assets less short-term liabilities (and provisions). The details must be contractually defined in each individual case. In the case of company sales, it is often agreed in the purchase contract what level of working capital must be available at the time of transfer (in order to be able to continue the business as normal without having to take on new debt), and what adjustment rules apply if the agreed value is exceeded or not reached.
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