Dipl. Treuhandexperte TREX HFP
Dipl. Treuhandexperte/in TREX (HFP) (Switzerland)
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In Swiss SME business valuation for fiduciary succession planning, the 'Swiss Practitioners' Method' (Schweizer Praktikermethode) weights Capitalized Earnings Value (Ertragswert / EW) and Net Asset / Substance Value (Substanzwert / SW) in a 2:1 ratio. What is the fundamental rationale for incorporating Substance Value alongside Capitalized Earnings?
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