Verordnung des Bundesministers für Finanzen vom 5. Dezember 1986 zur Durchführung des Kreditwesengesetzes (Eventualverpflichtungsverordnung)
Auf Grund des § 12 Abs. 2 Z 2 des Kreditwesengesetzes,
BGBl. Nr. 63/1979, in der Fassung der Bundesgesetze BGBl. Nr. 370/1982 und BGBl.
Nr. 325/1986 wird nach Anhörung der Oesterreichischen Nationalbank verordnet:
Artikel I
§ 1. Für die Unterlegung mit Haftkapital gemäß
§ 12 Abs. 2 Z 2 KWG sind zu berücksichtigen:
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Zu 100%:
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Eventualverpflichtungen aus dem Garantiegeschäft gemäß § 1 Abs. 2 Z 7 KWG und dem Akkreditivgeschäft abzüglich hiefür entgegengenommener Barsicherstellungen, ausgenommen Solidarhaftungen für Verbindlichkeiten anderer Banken aus Bankschuldverschreibungen und Eventualverpflichtungen,
für die eine Rückgarantie besteht.
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Eventualverpflichtungen aus Wechselverbindlichkeiten in der Form von eigenen Ziehungen im Umlauf oder Indossamenten, ausgenommen solche im Zusammenhang mit der Finanzierung von Rechtsgeschäften, die nach dem Ausfuhrförderungsgesetz 1981, BGBl.
Nr. 215, oder anderen Bundesgesetzen garantiert oder verbürgt sind oder für die solche Haftungen zur Besicherung abgetreten oder als Deckung mit entsprechender Widmung hinterlegt sind, und ERP-Wechsel.
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Eventualverpflichtungen aus der Zusage einer ersatzweisen Übernahme von durch andere ausgegebenen Geldmarktpapieren oder ersatzweisen Kreditgewährung (zB Note Issuance Facilities, Revolving Underwriting Facilities).
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Zu 50%:
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Eventualverpflichtungen aus Haftungen von Zentralinstituten gemäß § 13 Abs. 3 letzter Satz KWG.
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...
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