# Group Financial Statements Transition Ordinance (KonÜV)

- Canonical URL: https://www.gerhardmerk.de/group-financial-statements-transition-ordinance-konuv
- Post ID: 590798
- Modified: 2023-07-25T21:01:09+00:00
- Language: en

## Definition

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). Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! 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/

## Machine-readable

- Generator: Merk Knowledge 1.1.1