Die Bewertung Und Übertragung Von Sparkassenzweigstellen

Name: Die Bewertung Und Übertragung Von Sparkassenzweigstellen
Brand: Gabler Verlag
SKU: 9783409470650
Price: 3776.0 INR
Availability: InStock

by Hans Wiechers

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ISBN13: 9783409470650
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1973
Pages: 133
Original Price: EUR 51.39
Language: German
Edition: 1973
Item Weight: 309 grams
BISAC Subject(s): Economics / General

About The Book

Der Verfasser der vorliegenden Arbeit geht den interessanten und schwie-. rigen Fragen nach, denen sich zahlreiche Sparkassen dadurch gegeniiber- sehen, daB einzelne Zweigstellen wegen der Gebietsreform ihren Gewiihr- trager wechseln miissen. Der Verfasser legt besonderen Wert darauf, den von den NeugliederungsmaBnahmen beriihrten Sparkassen moglichst prak- tikable Losungsmoglichkeiten fUr die mit dem Wechsel verbundenen Pro- bleme aufzuzeigen. Die Arbeit behandelt zwei Problemkreise. Der erste Komplex umfaBt die mit der Zweigstelleniibertragung zusammenhangende Frage des unmittelbaren Vermogensausgleichs zwischen den beteiligten Sparkassen, wobei die Rich- tung, in der dieser Ausgleich erfolgt, von der Geschiiftsstruktur der zu iiber- tragenden Zweigstelle, d. h. davon bestimmt wird, ob es sich urn eine Ein- zugs- oder eine Kreditfiliale handelt. Den zweiten Problem komplex bildet die umstrittene Frage, ob und gegebenenfalls in welcher Rohe die Zweig- stelleniibertragung den nachhaltigen Erfolg der beteiligten Sparkassen be- einfluBt und damit einen Entschadigungsanspruch auslost. Ais Ausgangs- basis fUr die Entschadigung wiihlt der Verfasser den Zukunftserfolgswert der zu iibertragenden Zweigstelle, den er in einer sorgfiiltigen und anhand instruktiver Zahlenbeispiele veranschaulichten Analyse aus der Sicht sowohl der iibertragenden als auch der iibernehmenden Sparkasse ermittelt. Dabei beriicksichtigt er die Wirkungen der Zweigstelleniibertragung auf den finan- ziellen Bereich, insbesondere den Kreditspielraum, ebenso wie auf den technisch-organisatorischen Bereich der beteiligten Institute. Die sich aus seiner Rechnung ergebende Entschiidigungszahlung mochte er allerdings so festgesetzt wissen, daB sie die Funktionsfiihigkeit der Institute nicht beein- trachtigt. In seinem letzten Kapitel zeigt der Verfasser die von dem Ver- mogensausgleich und der Entschadigungszahlung auf die Bilanzen der betei- ligten Institute ausgehenden Wirkungen.

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