Bildung und Nutzung des Fonds für allgemeine Bankrisiken gemäß § 340g HGB

This book deals with the silent and open risk provisioning policies of banks. In addition to presenting the regulations for the formation and dissolution of bank-specific open and silent provision reserves in accordance with Sections 340f and 340g of the German Commercial Code (HGB), the book particularly focuses on explaining the theoretical foundations of these two regulations. It subsequently provides solutions to various problems that arise from the application of Sections 340f and 340g. The investigation’s main finding is that the protective concept pursued by legislators using the aforementioned regulations, namely the prevention of a bank run, is no longer in keeping with the times and that Sections 340f and 340g should therefore be deleted irrevocably from the German Commercial Code by the legislature.