Gefährdungsschaden und betriebswirtschaftliche Vermögensbewertung

The legal construction of the so-called damage of endangerment in cases of fraud and breach of trust stems from the awareness of the fact that an imminent loss in business can possibly lead to an immediate decrease of value of the asset in question. This study delivers a critical evaluation of the use of non-legal, especially economic, expertise in the process of determining and precisely calculating the damage from the point of view of criminal law.