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1 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) -
2 accounts
accounts ACC, BANK Konten npl; Jahresabschluss m, Abschluss m (annual balance sheet, income statement, notes, annual report and audit report; Jahresbilanz, Gewinn- und Verlustrechnung und, u. a. bei Kapitalgesellschaften, Anhang, Lagebericht sowie Prüfungsbericht) • agree accounts ACC Konten abstimmen • approve the accounts ACC, FIN dem Jahresabschluss zustimmen • reconcile accounts ACC Konten abstimmen -
3 annual financial statements
annual financial statements ACC, FIN Jahresabschluss m (annual balance sheet, income statement, cash-flow statement, notes, annual report and audit report; Jahresbilanz, Gewinn- und Verlustrechnung und, z. B. bei Kapitalgesellschaften, Kapitalflussrechnung, Anhang, Lagebericht sowie Prüfungsbericht) • prepare the annual financial statements ACC, FIN den Jahresabschluss aufstellenEnglisch-Deutsch Fachwörterbuch der Wirtschaft > annual financial statements
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