The satirical film is about the liquidation of a sewing machine combine by the Treuhandanstalt (THA) in the town of Altenburg in Thuringia. The company is ailing. The (corrupt) officer in charge at the THA wants to close the company and give the property to the West German entrepreneur Theo Krautinger for just one Deutschmark. Plant manager Blacher and his accountant Bienlein thwart this plan by presenting a Korean investor. This investor is in fact the Vietnamese temporary worker Hua ... The film was partly shot on the premises of the THA.

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