The lack of samples itself made expert assessment

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Does the average price on the Stock Exchange agree with the entire type, or does it only refer, as Goldschmidt stated, to a certain type and quality ? Was the coffee mentioned in the balance sheet of the type and quality that was valued on the Stock Exchange? It is not known, because samples were not found. In view of this doubt, the only thing left to do is to accept as true what is stated in the balance sheet, because falsehood and fraud are not presumed.

19. Furthermore, the owner of a company cannot be denied sms gateway brunei the right to assess his goods according to his own criteria. If this results in an error, only well-founded evidence will be able to identify this error as a fraudulent intent. It is absolutely certain that, without proof of fraud, an imperfect assessment cannot serve, simply because it is imperfect, as a basis for concluding that bad faith existed. Otherwise, no balance sheet could be drawn up without judicial formalities: Let us hear, in this regard, BRUNETTI, “Società”, vol. 2, no. 705, p. 457:

“We consider it appropriate to abandon the precept of truth , not because it should not be a constant aspiration, but because in the preparation of company balance sheets it is an ideal that is often unattainable. The elements of the balance sheet are largely evaluative and in all evaluation the subjective criterion dominates . The true value is never obtained with certainty. Evaluation, writes WIELAND, is not an essay in logical arithmetic, but the result of an estimative judgment and as such depends on the more or less free opinion of the honest businessman, who weighs up the experiences of the past and the undetermined possibilities of the future. One should not arouse in him the anxious feeling of always being in doubt between the danger of an evaluation that is too high or too low.”