# Hidden burdens

- Canonical URL: https://www.gerhardmerk.de/hidden-burdens
- Post ID: 592585
- Modified: 2023-07-25T21:02:16+00:00
- Language: en

## Definition

Generally, amounts recognized in the balance sheet that exceed the current market price. - In the case of banks and funds, these are securities - whose current market price is below their carrying amount, - for which a permanent impairment (loss in value) must be expected, and - for which no impairment loss has yet been recognized. - Cf. BaFin Annual Report 2003, p. 90 f., BaFin Annual Report 2009, p. 114 (hidden burdens at pension funds), Deutsche Bundesbank Monthly Report of March 2013, p. 42 (hidden burdens in relation to risk cover funds). 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

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