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RechKredV Kreditinstituts-Rechnungslegungsverordnung
Spezialisierungen
Bank- & Kapitalmarktrecht
Im Posten Nr. 10 sind Ausgleichsforderungen aus der Währungsreform von 1948 sowie Ausgleichsforderungen gegenüber dem Ausgleichsfonds Währungsumstellung auszuweisen. Hierzu zählen auch Schuldverschreibungen des Ausgleichsfonds Währungsumstellung, die aus der Umwandlung gegen ihn gerichteter Ausgleichsforderungen entstanden sind, unabhängig davon, ob das bilanzierende Institut die Schuldverschreibungen aus dem Umtausch eigener Ausgleichsforderungen oder als Erwerber von einem anderen Institut oder einem Außenhandelsbetrieb erlangt hat.
Quelle: BMJ
Import: