Regulation that came into force at the beginning of 2007, according to which groups of institutions and financial holding companies can, among other things, – make use of a supervisory aggregation procedure and – transfer information from the consolidated financial statements under commercial law to the calculation of aggregated group own funds in accordance with section 10a of the KWG. – Cf. BaFin Annual Report 2007, p. 113 (main content of the regulation), Deutsche Bundesbank Monthly Report of July 2014, p. 53 ff. (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.
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/