The extent of business activity above which institutions that are subject to disclosure requirements are exempt from the reporting requirement on grounds of immateriality. – Both the fact of exemption from the reporting requirement in the first place and the cut-off points defined in each case are the subject of differing views in the literature. – Cf. Annual Report 2008 of BaFin, p. 110 (extension of the exemption rule under Section 31 KWG).
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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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