German capital investment accounting and valuation regulation (KARBV)

A legal regulation that came into force in 2013. It contains regulations on what individual information the annual reports of investment funds must contain and how assets are to be valued. It also stipulates that clear explanatory notes must be published on the method of accounting used, the risk profile, liquidity planning and other items. – See Capital Investment Code, Overkill, Regulatory, Ordinance on the Concretization of the Rules of Conduct and Organization pursuant to the Capital Investment Code. – Cf. 2013 Annual Report of BaFin, p. 163 (presentation of KARBV).

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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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