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RechKredV Kreditinstituts-Rechnungslegungsverordnung
Spezialisierungen
Bank- & Kapitalmarktrecht
Institute in der Rechtsform der eingetragenen Genossenschaft und genossenschaftliche Zentralbanken haben Geschäftsguthaben bei Genossenschaften unter dem Posten "Beteiligungen" (Aktivposten Nr. 7) auszuweisen. In diesem Fall ist die Postenbezeichnung entsprechend anzupassen.
Quelle: BMJ
Import: