{switch|salut |male |Sehr geehrter Herr {lastname}, |female |Sehr geehrte Frau {lastname}, |family |Sehr geehrte Familie {lastname}, |company|Sehr geehrte Damen und Herren, |default|Sehr geehrte Damen und Herren, }

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19. Oktober 2026 - Der Fachausschuss für Unternehmensbewertung und Betriebswirtschaft (FAUB) des IDW hat seine Empfehlung für die Marktrisikoprämie angepasst.

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