@incollection{PatekHartmann2015, author = {Guido Patek and Simone Hartmann}, title = {Eigenkapital, \S 272 HGB}, series = {Systematischer Praxiskommentar Bilanzrecht : Rechnungslegung - Offenlegung}, publisher = {Bundesanzeiger Verlag}, address = {K{\"o}ln}, isbn = {978-3-8462-0520-4}, pages = {875 -- 912}, year = {2015}, language = {de} }