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Derivative Instrumente als Herausforderung für Bankcontrolling und Bankorganisation

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  • Krumnow Jürgen

    (Dr. rer. pol., Mitglied des Vorstandes der Deutsche Bank AG, Frankfurt/M.)

Abstract

Führenden Banken ist es gelungen, sich auf das rasche, anhaltende Wachstum des Geschäfts in derivativen Instrumenten einzustellen. Ein angemessenes Controlling dieses Geschäfts erfordert Kompetenz bei der Bewertung derivativer Instrumente und bei der Steuerung von Preis- und Ausfallrisiken, was Auswirkungen auch auf den Ausweis im Jahresabschluß haben muß. Da die Bank oder der Konzern insgesamt für die übernommenen Risiken einsteht, empfiehlt sich für das Risikocontrolling grundsätzlich eine Zentralabteilung, während das Geschäft in bereits gängigen Derivativen auch dezentralen Handelsbereichen zugeordnet werden kann.

Suggested Citation

  • Krumnow Jürgen, 1993. "Derivative Instrumente als Herausforderung für Bankcontrolling und Bankorganisation," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 5(3), pages 133-138, September.
    • Handle: RePEc:bpj:zfbrbw:v:5:y:1993:i:3:p:133-138:n:1
    DOI: 10.15375/zbb-1993-0301
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