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Staub HGB, 5. Aufl., Band 3, 105, Rn. 171.
5 Westermann, in Erman BGB Komm., 13. Aufl., Band 1, 705, Rn. 10.

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9 Steitz, in Henssler/Strohn, Gesellschaftsrecht 2. Auflage, 106 HGB, Rn. 7.
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11 Bayer, in Lutter/Hommelhoff GmbH-Gesetz, 18. Aufl., 3, Rn. 6.

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16 Bayer, in Lutter/Hommelhoff GmbH-Gesetz, 18. Aufl., 3, Rn. 49.

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