Contribution, silent (silent capital contribution)

The participation in the capital of a company in which, however, the capital provider – be it an institution, another company or an individual – does not appear externally. Also, silent capital contributions have not been subject to disclosure requirements until now. – See hybrid capital. – Cf. 2010 Annual Report of BaFin, p. 125 (regulatory classification of silent participations as own funds in the course of the Capital Adequacy Directive).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
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