For the purposes of the Commercial Code, the enterprise is understood as a set of tangible as well as personal and intangible components of the business. To the enterprise belong the rights and other property values belonging to the entrepreneur and are used for the operation of an enterprise or because of their nature they should serve the following purpose:
- Material component (buildings, machinery, materials and other things)
- The personalcomponent (depends mainly on the level of the entrepreneur, the managerial staff and the structure, qualification and experience of the employees and other persons involved in the business)
- Intangible (constituted by rights and other property values)