Verordnung des Bundesministers für Finanzen zur Durchführung des Bankwesengesetzes (Reservenmeldungsverordnung)
Auf Grund des § 70 Abs. 1 Z 1 des Bankwesengesetzes, BGBl. Nr. 532/1993, wird nach Anhörung der Oesterreichischen Nationalbank verordnet:
§ 1. (1) Die Kreditinstitute haben dem Bundesminister für Finanzen und der Oesterreichischen Nationalbank ihre stillen Reserven zum Stichtag der zuletzt erstellten Bilanz in der Gliederung der Anlage zu dieser Verordnung innerhalb von sechs Monaten nach Ablauf des letzten Geschäftsjahres zu melden.
(2) Die Bankprüfer haben diese Meldungen stichprobenweise zu überprüfen und das Ergebnis dieser Überprüfung in der Position IV der Anlage zu dieser Verordnung anzuführen.
§ 2. (1) Als stille Reserven sind zu melden: 1. bei börsenotierten Wertpapieren, Beteiligungen und Konsortialbeteiligungen der Unterschiedsbetrag zwischen höherem Börsekurs und Buchwert; bei Vorliegen besonderer Umstände ist ein niedrigerer Wert als der Börsekurs anzusetzen; diese besonderen Umstände sind in der Position III der Anlage zu dieser Verordnung zu erläutern;
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  bei  nicht  börsenotierten  Beteiligungen  und Konsortialbeteiligungen sowie bei Grundstücken und Gebäuden der Unterschiedsbetrag zwischen höherem Verkehrswert und Buchwert;
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  versteuerte Reserven in Forderungen, soweit sie nicht bereits gemäß Z 1 oder 2 zu melden sind.
(2)  Stille Reserven gemäß Abs. 1  Z 2 sind nur anzuführen,  soweit  sie   für  die   Beurteilung  der Vermögenslage des Kreditinstitutes von wesentlicher Bedeutung sind.
(3)Â Â Ein Fehlbetrag zwischen dem nach...
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