Prudential filter (also referred to in German)

Certain approaches required by regulatory law for the valuation of own funds, especially for – intangible assets, – deferred taxes and – unrealized gains. The aim is to ensure the sustainability of a bank’s own funds and their international comparability. – Cf. BaFin Annual Report 2004, p. 69 f. (definition; implementation problems), BaFin Annual Report 2005, p. 108 (detailed explanation) 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/