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1 on-balance-sheet activities
on-balance-sheet activities ACC, BANK bilanzpflichtige Geschäfte npl, On-Balance-Sheet-Geschäfte npl, bilanzwirksame Geschäfte npl, bilanzielle Aktiv- oder Passivgeschäfte npl; On-Balance-Sheet-Geschäft n, bilanzwirksames Geschäft n (synonymous: on-balance-sheet transactions, above the line activities; opposite: off-balance-sheet activities, Gegensatz: bilanzunwirksames Geschäft)Englisch-Deutsch Fachwörterbuch der Wirtschaft > on-balance-sheet activities
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2 off-balance sheet activities
off-balance sheet activities ACC, BANK außerbilanzielles Geschäft n, bilanzunwirksame Geschäfte npl, nichtbilanzwirksame Geschäfte npl, bilanzneutrales Geschäft n (below the line activities, e.g. interest rate swaps, futures contracts, currency options, repurchase agreements; z. B. Swap- und Termingeschäfte, Optionsrechte, Pensionsgeschäfte; cf on-balance sheet activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet activities
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3 on-balance-sheet transactions
on-balance-sheet transactions ACC, BANK bilanzpflichtige Geschäfte npl, On-Balance-Sheet-Geschäfte npl, bilanzwirksame Geschäfte npl, bilanzielle Aktiv- oder Passivgeschäfte npl; On-Balance-Sheet-Geschäft n, bilanzwirksames Geschäft n (synonymous: on-balance-sheet activities, above the line activities; opposite: off-balance-sheet activities, Gegensatz: bilanzunwirksames Geschäft)Englisch-Deutsch Fachwörterbuch der Wirtschaft > on-balance-sheet transactions
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4 off-balance-sheet finance
off-balance-sheet finance ACC, FIN bilanzunwirksame Finanzierung f, außerbilanzielle Finanzierung f, bilanzneutrale Finanzierung f (cf below the line activities, off-balance sheet activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet finance
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5 off-balance-sheet financing
off-balance-sheet financing (OBSF) ACC, BANK, FIN bilanzunwirksame Finanzierung f, außerbilanzielle Finanzierung f, bilanzneutrale Finanzierung f (financing by means other than debt and equity instruments, e.g. joint ventures, leases, partnerships; cf below the line activities, off-balance sheet activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance-sheet financing
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6 above the line activities
above the line activities ACC bilanzpflichtige Umsätze mpl, bilanzwirksames Geschäft n, On-Balance-Sheet-Geschäft n, bilanzielles Aktiv- und/oder Passivgeschäft n (on-balance sheet activities); gewinnwirksames Geschäft n, gewinnwirksame Vorgänge mpl (profit and loss account, entries that establish the profit or loss; cf items below the line = Posten der Gewinnverwendung; cf below the line activities = bilanzunwirksames Geschäft)Englisch-Deutsch Fachwörterbuch der Wirtschaft > above the line activities
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7 below-the-line activities
below-the-line activities ACC, BANK außerbilanzielle Geschäfte npl, bilanzunwirksame Geschäfte npl, nichtbilanzwirksame Geschäfte npl (off-balance sheet activities, e.g. interest rate swaps, futures contracts, currency options, repurchase agreements; z. B. Swap- und Termingeschäfte, Optionsrechte, Pensionsgeschäfte; cf above the line activities)Englisch-Deutsch Fachwörterbuch der Wirtschaft > below-the-line activities
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8 deposit activities
deposit activities ACC, BANK, FIN Einlagengeschäft n, Depositengeschäft n; Passivgeschäft n (with reference to the balance sheet, i. w. S.)Englisch-Deutsch Fachwörterbuch der Wirtschaft > deposit activities
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9 SIV
SIV (Abk. für structured investment vehicle) BANK, FIN strukturiertes Anlagevehikel n, strukturiertes Investmentvehikel n, strukturiertes Anlageinstrument n (a SPV = special purpose vehicle that undertakes arbitrage activities by purchasing highly rated medium and long-term, fixed-income assets and that funds itself with cheaper short-term highly rated CP = Commercial Paper and MTNs = medium-term notes; vehicles sponsored by financial institutions which have an incentive to create off-balance-sheet structures, the vehicles are funded by issuing investors with capital notes of the vehicle, cf ABCP; used by banks to keep risks off their balance sheets before Basel II came into effect in 2008; wie die Conduits die besondere Form einer Zweckgesellschaft = SPV, in die ausweispflichtige, kurzfristige, Eigenkapital-belastende Risiken vor dem Inkrafttreten von Basel II aus Bankbilanzen ausgelagert werden konnten; cf Regulierungsarbitrage, financial engineering, financial alchemy)
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