Risikotragfähigkeit in Kreditinstituten by Dominik Leichinger
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Risikotragfähigkeit in Kreditinstituten

Risikotragfähigkeit in Kreditinstituten


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About the Book

Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,8, Akademie Deutscher Genossenschaften ADG e.V., Sprache: Deutsch, Abstract: Bei der Ausgestaltung von Risikotragfähigkeitsansätzen geben das KWG und die MaRisk die maßgeblichen rechtlichen Rahmenbedingungen vor und setzen die wesentlichen Inhalte der internationalen Vorgaben der Banken- und Kapitaladäquanzrichtlinie in deutsches Recht um. Zusätzlich existiert mit dem von BaFin und Bundesbank gemeinsam veröffentlichten Leitfaden zur aufsichtlichen Beurteilung bankinterner Risikotragfähigkeitskonzepte ein Positionspapier, in welchem die Bankenaufsicht ihre Beurteilungskriterien hinsichtlich der Erfüllung der rechtlichen Anforderungen darlegt. Unter Beachtung des Wesentlichkeitsprinzips, des Proportionalitätsprinzips und des Prinzips der Methodenfreiheit legt die aufsichtliche Beurteilung insbesondere einen Fokus auf Konsistenzaspekte, eine vollständige Risikoabbildung sowie die Beachtung des Vorsichtsprinzips. Methodisch lassen sich Risikotragfähigkeitsansätze in Abhängigkeit von der verfolgten Absicherungszielsetzung und der verwendeten Methode zur Ableitung des Risikodeckungspotenzials in jeweils zwei miteinander kombinierbare Grundtypen unterteilen, sodass insgesamt vier verschiedene Ansätze voneinander abgegrenzt werden können. Sofern das primäre Ziel in der Absicherung von Ansprüchen der Eigenkapitalgeber liegt und die für Unterlegungszwecke der Minde-steigenkapitalvorschriften nach Säule vorgehaltenen Kapitalbestandteile nicht zusätzlich als Risikodeckungsmasse für das Eingehen von Risiken bereitgestellt werden, handelt es sich um einen Fortführungsansatz. Wenn die Zielsetzung hingegen auf die Absicherung von Gläubigeransprüchen ausgerichtet ist, handelt es sich regelmäßig um einen Liquidationsansatz, in welchem auch das nach Säule eins vorzuhaltende Kapital als Teil des Risikodeckungspotenzials angesetzt werden kann. Was die Ermittlung des Risikodeckungspotenzials betrifft,


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Product Details
  • ISBN-13: 9783656293194
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 186 gr
  • ISBN-10: 3656293198
  • Publisher Date: 19 Oct 2012
  • Height: 210 mm
  • No of Pages: 98
  • Series Title: German
  • Sub Title: Ermittlung, Beurteilung, Weiterentwicklungspotenzial
  • Width: 148 mm


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