Eigenkapitalabgrenzung in Institutsgruppen

Nomos, 1. Edition 2023, 225 Pages
Book
€54.00
ISBN 978-3-7560-0609-0
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eBook
€54.00
ISBN 978-3-7489-4145-3
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Description
This book fills two knowledge gaps with regard to the classification of equity in groups of credit institutions under accounting and banking supervisory law. Against the backdrop of various interpretations of the CRR by the EBA, its first part analyses whether the subscribed capital of subsidiaries linked to their parent companies by profit transfer agreements meets the regulatory requirements for Common Equity Tier 1 instruments. The second part discusses the accounting treatment of the fund for general banking risks in the case of consolidations and mergers under the commercial code, focusing on whether this special balance sheet item should be included in balance sheet equity.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-7560-0609-0
Publication Date Feb 27, 2023
Year of Publication 2023
Publisher Nomos
Format Softcover
Language deutsch
Pages 225
Medium Book
Product Type Scientific literature
Additional material
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