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Bildung von Kreditnehmereinheiten gem 19 Abs. 2 KWG

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824466313
Condition
New
Product Description

Zinsertrge aus dem Kreditgeschft stellen in der Erfolgsrechnung der Banken einen zentralen Bestandteil dar. In letzter Zeit stiegen die festzustellenden Insolvenzen von Unternehmen drastisch an. Die daraus resultierenden Kreditausflle beeintrchtigen die Ertrge der Banken in erheblichem Ausma. Christine Bernhofer analysiert das Kreditausfallrisiko nicht bei einzelnen Kreditnehmern, sondern vielmehr das Ausfallrisiko, das sich bei verflochtenen Wirtschaftseinheiten, wie z.B. Konzernen ergibt. Die Kreditvergabe erfolgt demnach an mehrere Kreditnehmer, die unter dem Risikoaspekt zu einer Einheit, der Kreditnehmereinheit, zusammengefat werden. Auf der Basis gesetzlicher Anforderungen untersucht die Autorin daher die Bildung von Kreditnehmereinheiten sowie die Einflumglichkeiten innerhalb einer Kreditnehmereinheit und deren Auswirkungen auf die Bonittsprfung.

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