Fund

The special assets (capital stock) established and managed by a capital management company, through which unit certificates are issued. – In insurance terms, the tied assets invested in connection with the funded pension plan. – In public budgeting, money appropriated for specific purposes. – In accounting, the aggregation of balance sheet items to form a meaningful purpose-oriented unit (a financial utilization potential). – Accumulated deposit of resources, a stock (store) of values, in older financial language also often called pot. – In the older literature also said for any asset, insofar as it yields income. – One reads in recent times frequently – and with whom even! – “Fond”, which is a grossly incorrect spelling; in German, “Fond” refers to the interior of an automobile. – See expiration fund, balanced fund, blind pool, bogey, captive fund, club deal, securities fund, corporate fund, fund exchange, forward pricing, guarantee fund, salary sacrifice, go-go fund, hedge fund, investment wage, investment fund, in-house fund, investment assets, investment code, pension fund, pension fund, profit center, special fund, tax-saving fund, accumulation fund, tontine, pot, tracking error, tenfold. – Cf. BaFin Annual Report 2003, pp. 210 ff. (new legal provisions as of 2004), BaFin Annual Report 2004, p. 179 (classification of funds), p. 180 (Investment Notification Ordinance), BaFin Annual Report 2005, p. 143 (prospectus requirement for investments), BaFin Annual Report 2006, pp. 36 f. (recent regulatory developments), and the respective BaFin Annual Report.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/