archived
HEART - Herausforderungen bei der Ermittlung von Beteiligungsabzügen gemäß CRRIm Rahmen der Ermittlung des aufsichtsrechtlichen haftenden Eigenkapitals müssen bestimmte Positionen in Kapitalinstrumenten anderer Unternehmen der Finanzbranche vom Eigenkapital des Instituts abgezogen werden. Hintergrund ist, dass die mehrfache Berücksichtigung von Eigenkapital in mehreren Unternehmen der Finanzbranche vermieden werden soll (Stichwort „Karussellfinanzierungen“).
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