By demand generally a request, an instruction or an instruction to someone are understood.
Demands one calls those funds, which the balancing enterprise is to get still and/or on it still requirement has in the balance. It can act thereby around pending funds out of still open customer calculations, with which the supply of goods or the contribution of services took place on a goal.
Demands are booked on the assets side of the balance. The counterpart to demands are commitments.
Ability demands with debtors despite reminders and enforcement to be driven if necessary, e.g. with insolvency, is not necessary a writing-off, which affects the profit and loss calculation (GuV) of the enterprise negatively and can for liquidity problems of the creditor company this into financial difficulties bring.
In the jurisprudence the term demand designates a requirement of the law of contract, which in "§"§ the 241 FF. BGB is regulated. Sometimes also the synonym "obligation is used strictly speaking". For the demand that them are based on an obligation (in the broader sense), see "§ 241 exp. are specific 1 sentence 1 BGB. This differentiates it from other requirements, v. A. such of the thing right, so-called material requirements. Demands are based on person relations, material requirements are however pertinent.
Thus it concerns for instance with a requirement of the owner on publication of its thing against the thief a thing-legal requirement, which is based on the legal relation of the owner to this thing. On the other hand for example the requirement of the salesman on purchase price payment against the buyer from the sales contract or the requirement of the accident victim on compensation payment belongs against the causer to the demands, because they are based on a right connection between the persons involved, which can be either by these intended (contract) or legally arranged (legal obligation).
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