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RechKredV Kreditinstituts-Rechnungslegungsverordnung
Spezialisierungen
Bank- & Kapitalmarktrecht
In diese Posten sind die in § 340f Abs. 3 des Handelsgesetzbuchs bezeichneten Aufwendungen und Erträge aufzunehmen. Die Posten dürfen verrechnet und in einem Aufwand- oder Ertragsposten ausgewiesen werden. Eine teilweise Verrechnung ist nicht zulässig.
Quelle: BMJ
Import: