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Berücksichtigung stiller Lasten bei Wertpapieren des Anlagevermögens im GuV-orientierten Risikotragfähigkeitskonzept einer Kreditgenossenschaft

Author

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  • Ludwig Björn

    (war Referent für Bankenregulierung und Risikomanagement in der Grundsatzabteilung des Deutschen Genossenschafts- und Raiffeisenverbandes in Berlin. Der Autor gibt seine persönliche Meinung wieder. Für Hinweise und Diskussionen dankt der Autor den anonymen Gutachtern, Herrn Dipl.-Kfm. Henry Briesemeister, Herrn WP/StB Ulf Jessen und Herrn Dipl.-Betriebswirt (FH) Stefan Krähe)

Abstract

The German banking sector regulation authority has finalised guidelines regarding the assessment and the treatment of risk bearing ability. Among other aspects and under certain conditions, the bank supervision demands the consideration of hidden burdens of commercial papers. In this paper, a problem-solving approach for cooperative banks is presented.

Suggested Citation

  • Ludwig Björn, 2013. "Berücksichtigung stiller Lasten bei Wertpapieren des Anlagevermögens im GuV-orientierten Risikotragfähigkeitskonzept einer Kreditgenossenschaft," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 63(3), pages 187-200, September.
    • Handle: RePEc:bpj:zfgewe:v:63:y:2013:i:3:p:187-200:n:4
    DOI: 10.1515/zfgg-2013-0304
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