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Leasing nach Basel II: Eine Untersuchung der Eigenkapitalunterlegungen von Leasinggesellschaften und ein Vergleich Leasing gegen Kredit

Leasing nach Basel II: Eine Untersuchung der Eigenkapitalunterlegungen von Leasinggesellschaften und ein Vergleich Leasing gegen Kredit

          
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About the Book

Inhaltsangabe: Einleitung: Die Diskussion um Basel II und dessen Auswirkungen waren die Auslöser zur Entwicklung der Thematik der vorliegenden Diplomarbeit. Aufgrund zunehmenden Wettbewerbs in der Bankenlandschaft, der durch Globalisierung und einer rasanten Entwicklung in den Informations- und Kommunikationstechnologien unterstützt wurde, entstanden völlig neue Alternativen in der Unternehmensfinanzierung. Vor allem Unternehmen können nunmehr mehrere Möglichkeiten in Betracht ziehen, Kapital zu erlangen. In den Neuregelungen der Neuen Basler Eigenkapitalvereinbarung des Basler Ausschusses für Bankenaufsicht, kurz Basel II genannt, finden sich zahlreiche Änderungen im Bankwesen, die zunehmend andere Finanzinstitute in eine verbesserte Wettbewerbsposition bringen. Hierbei wird häufig Leasing erwähnt. Leasing ist heute bereits fixer Bestandteil der Finanzierung vieler Unternehmen und seit Jahrzehnten in Österreich etabliert. Besonders die hohe Flexibilität und die bilanzentlastende Wirkung haben dem Leasing zu einem starken Aufschwung verholfen. Die vorliegende Arbeit soll nun eine Untersuchung wiedergeben, wie Basel II Einfluss auf Leasinggesellschaften und in weiterer Folge auf Leasingverträge nimmt. Zudem wird Aufschluss darüber gegeben, welche Stellung Leasing in der Neuen Basler Eigenkapitalvereinbarung einnimmt. Es wird auch ein Vergleich Leasing gegen Kredit gezogen, wobei die einzelnen Argumente im Detail beschrieben werden. Des Weiteren wird eine Behauptung aufgestellt, die durch folgende Hypothese dargelegt wird: Leasinggesellschaften zählen nicht zu den Kreditinstituten, deshalb greifen die Eigenkapitalvorschriften von Basel II nicht. Aufgrund der geringeren Eigenmittel können Leasinggesellschaften günstiger kalkulieren als Kreditinstitute. Außerdem reduziert sich der Risikofaktor, der bei Leasinggesellschaften aufgrund des Massengeschäfts sehr verteilt ist, sodass weniger Risikokosten in die Zinsberechnung einfließen. Somit wird behauptet, dass Lea


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Product Details
  • ISBN-13: 9783838672830
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 140 gr
  • ISBN-10: 3838672836
  • Publisher Date: 06 Oct 2003
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Sub Title: Eine Untersuchung der Eigenkapitalunterlegungen von Leasinggesellschaften und ein Vergleich Leasing gegen Kredit
  • Width: 148 mm


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