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Research Paper (undergraduate) from the year 2013 in the subject Business economics - Business Management, Corporate Governance, grade: 2,1, Steinbeis University Berlin, language: English, abstract: To circumscribe the problem formulation of this study work, a demolition of the group development of the present enterprise is necessary first:With the RKH it concerned from 2005 to 2008 a strategical partnership of the "Enzkreis-Kliniken gGmbH" and the 'Kliniken Ludwigsburg-Bietigheim gGmbH'. In 2006 have taken care the administrative district Ludwigsburg and the 'Kliniken gGmbH"' successfully of the acquisition of the 'Orthopädische Klinik Markgröningen gGmbH' including their subsidiary 'Ortema GmbH' and have acquired these 7/1/2007. In the course of 2008 the municipal-political committees of the clinic group have expressed themselves to accept the hospitals of Bruchsal and Bretten by the 1/1/2009 in the strategical partnership. Besides, the companion's representatives have decided on the society-juridical interweaving after the present holding company model of the clinic group. Hence, the administrative district Karlsruhe has founded the 'Kliniken des Landkreises Karlsruhe gGmbH' and has transferred its hospitals into this society. Their subsidiary 'Service Dienste Landkreis Karlsruhe GmbH' has introduced the 'Kliniken des Landkreises Karlsruhe gGmbH' also in the group.To itself in the course of the years developed group structure it has brought with itself that the enterprise was obliged to create a consolidated financial accounts, also named as the consolidated financial statements.