@techreport{Schwetzler1996,
  type      = {Working Paper},
  author    = {Schwetzler, Bernhard},
  title     = {Die Kapitalkosten von R{\"u}ckstellungen},
  series    = {HHL-Arbeitspapier},
  institution = {Chair of Financial Management},
  series    = {HHL-Arbeitspapier / HHL Working paper},
  number    = {5},
  pages     = {41},
  year      = {1996},
  language  = {de}
}