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Hamburg (English: , German: [ˈhambʊʁk] (listen), locally also [ˈhambʊɪ̯ç] (listen); Low Saxon: Hamborg [ˈhambɔːç] (listen)), officially the Free and Hanseatic City of Hamburg (German: Freie und Hansestadt Hamburg; Low Saxon: Friee un Hansestadt Hamborg), is the second-largest city in Germany after Berlin and 7th largest city in the European Union with a population of over 1.84 million.One of Germany's 16 federal states, it is surrounded by Schleswig-Holstein to the north and Lower Saxony to the south. The city's metropolitan region is home to more than five million people. Hamburg lies on the River Elbe and two of its tributaries, the River Alster and the River Bille.
The official name reflects Hamburg's history as a member of the medieval Hanseatic League and a free imperial city of the Holy Roman Empire. Before the 1871 Unification of Germany, it was a fully sovereign city state, and before 1919 formed a civic republic headed constitutionally by a class of hereditary grand burghers or Hanseaten. Beset by disasters such as the Great Fire of Hamburg, North Sea flood of 1962 and military conflicts including World War II bombing raids, the city has managed to recover and emerge wealthier after each catastrophe.
Hamburg is Europe's third-largest port. Major regional broadcaster NDR, the printing and publishing firm Gruner + Jahr and the newspapers Der Spiegel and Die Zeit are based in the city. Hamburg is the seat of Germany's oldest stock exchange and the world's oldest merchant bank, Berenberg Bank. Media, commercial, logistical, and industrial firms with significant locations in the city include multinationals Airbus, Blohm + Voss, Aurubis, Beiersdorf, and Unilever.
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Sales are activities related to selling or the number of goods sold in a given targeted time period. The delivery of a service for a cost is also considered a sale.
The seller, or the provider of the goods or services, completes a sale in response to an acquisition, appropriation, requisition, or a direct interaction with the buyer at the point of sale. There is a passing of title (property or ownership) of the item, and the settlement of a price, in which agreement is reached on a price for which transfer of ownership of the item will occur. The seller, not the purchaser, typically executes the sale and it may be completed prior to the obligation of payment.
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