Under Section 10c of the German Banking Act, loans within a group of institutions or financial holding companies may be exempted from risk calculation if the loans in question are not booked to the debtor’s own funds. – See Consolidated Financial Statements Reconciliation Regulation. – Cf. Deutsche Bundesbank Monthly Report of December 2006, p. 74 et seq. (also further conditions there), BaFin Annual Report 2006 (further conditions for the recognition of zero credit risk), Deutsche Bundesbank Monthly Report of July 2014, p. 53 et seq. (on consolidated financial statement statistics; overviews; references).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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