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Aufsicht für Leasinggesellschaften: Überblick und Anforderungen

Author

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  • Nemet, Marijan
  • Ulrich, Per-Olaf

Abstract

Die zum Jahressteuergesetz 2009 veröffentlichten aufsichtsrechtlichen Anforderungen stellen die Leasing-Branche vor neue Herausforderungen. Neben formellen Vorgaben nehmen qualitative Anforderungen an eine ordnungsgemäße Geschäftsorganisation an Bedeutung zu. Im Fokus steht eine an den betriebswirtschaftlichen Notwendigkeiten orientierte Umsetzung der Mindestanforderungen an das Risikomanagement (MaRisk). Die Leasing-Branche verfügt bereits heute über eine Vielzahl von Instrumenten zur Steuerung und Überwachung von Risiken; ihre transparente Darstellung und sachgerechte Dokumentation wird zukünftig an Bedeutung gewinnen.

Suggested Citation

  • Nemet, Marijan & Ulrich, Per-Olaf, 2009. "Aufsicht für Leasinggesellschaften: Überblick und Anforderungen," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 7(1), pages 3-17.
    • Handle: RePEc:zbw:uoclwp:60299
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