Unternehmerisches Risikomanagement und gesetzliche Anforderungen
In: List Forum Band 30
The article addresses the issue of derivative activities that affect marketable and non-marketable risks against the background of the principal legal stipulations of the 'Corporate Sector Supervision and Transparency Act' (KonTraG). The control of risk is analysed by using derivative activities and the monitoring examines an index that ranks the efficiency of hedging. This index may assist the risk management with fulfilling the legal requirements. The analysis is based on the advisability of the new Act for professional actions. (Original text only available in german language)
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