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Der Zinsschock wird zur Realität – Bildung von Drohverlustrückstellungen nach IDW RS BFA 3

  • 2023
  • OriginalPaper
  • Chapter
Published in:
Author
Wolfgang Portisch
Published in
Bank- und Finanzwirtschaft im Stress
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Die gestiegenen Zinsen treffen die Banken auf unterschiedliche Art und Weise. Zum einen bedeuten sie künftige Ertragschancen. Zum anderen belasten die höheren Zinsen die Ertragslage beispielsweise im Depot-A-Geschäft durch Abschreibungen auf festverzinsliche Anleihen. Des Weiteren besteht das Risiko des Ausweisens einer Drohverlustrückstellung, aufgrund gestiegener Refinanzierungskosten. Die Auswirkungen dieser Unsicherheiten sowie die Bildung möglicher Drohverlustrückstellungen nach IDW RS BFA 3 im Rahmen der verlustfreien Bewertung des Bankbuches werden im Folgenden untersucht.

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previous chapter Analyse der Eignung ausgewählter Kryptowährungen zur Portfoliodiversifizierung
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Title
Der Zinsschock wird zur Realität – Bildung von Drohverlustrückstellungen nach IDW RS BFA 3
Author
Wolfgang Portisch
Copyright Year
2023
Book
Bank- und Finanzwirtschaft im Stress

Print ISBN: 978-3-658-41883-0

Electronic ISBN: 978-3-658-41884-7

Copyright Year: 2023

DOI
https://doi.org/10.1007/978-3-658-41884-7_11
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    Salesforce.com Germany GmbH/© Salesforce.com Germany GmbH, IDW Verlag GmbH/© IDW Verlag GmbH, Diebold Nixdorf/© Diebold Nixdorf, Ratiodata SE/© Ratiodata SE, msg for banking ag/© msg for banking ag, Governikus GmbH & Co. KG/© Governikus GmbH & Co. KG, Horn & Company GmbH/© Horn & Company GmbH, EURO Kartensysteme GmbH/© EURO Kartensysteme GmbH, Jabatix S.A./© Jabatix S.A.