In the case of banks, the net balance for the valuation of loans, receivables and securities, including markdowns on bonds. – See Valuation, recording, insolvency. – Cf. in detail Deutsche Bundesbank Monthly Report of September 2005, pp. 24 f., pp. 42 ff. (individual items since 1996), Monthly Report of the Deutsche Bundesbank of October 2005, pp. 33 ff. (earnings situation and financing ratios; in the annex [pp. 48 ff.], explanations of the recording technique), Monthly Report of the Deutsche Bundesbank of June 2006, p. 58 (reservations regarding the recognition of valuation gains and valuation losses in the income statement), Monthly Report of the Deutsche Bundesbank of September 2008, pp. 23 ff. (impact of the subprime crisis) and, in update, the respective September report of the Deutsche Bundesbank.
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