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SpkG NRW Sparkassengesetz NRW
(1) Gemeinden oder Gemeindeverbände können mit Genehmigung der Aufsichtsbehörde Sparkassen als ihre Wirtschaftsunternehmen in der Rechtsform einer landesrechtlichen Anstalt öffentlichen Rechts nach Maßgabe dieses Gesetzes errichten. Ein Ansatz der Sparkassen in der Eröffnungsbilanz und dem Jahresabschluss von Gemeinden und Gemeindeverbänden ist ausgeschlossen.
(2) Die Sparkassen können im Gebiet ihres Trägers Haupt- und Zweigstellen errichten. Kreissparkassen dürfen im Gebiet kreisangehöriger Gemeinden und Gemeindeverbände mit eigener Sparkasse keine Zweigstellen errichten. Bei Vorliegen besonderer Umstände kann die Aufsichtsbehörde nach Anhörung der betroffenen Sparkasse, ihres Trägers und des Sparkassen- und Giroverbandes Ausnahmen zulassen.
Quelle: Justizportal NRW
Import: