1. Business assets shall cover elements necessary for the commercial activity. Such elements are divided into tangible elements, such as goods, equipment, machines, tools, and intangible elements, such as customer contacts, goodwill, trade name, right to lease and industrial and intellectual property and licenses. 2. The tangible elements are not considered essential to the business assets, contrary to the intangible elements where the business assets have no existence unless one or more elements thereof are available.
Interpretation and application must be checked against the official text and current version.