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Schöning, S. Der Grundsatz II der BaFin - eine kritische Beurteilung (Teil I). Credit and Capital Markets – Kredit und Kapital, 37(3), 383-417.
Schöning, Stephan "Der Grundsatz II der BaFin - eine kritische Beurteilung (Teil I)" Credit and Capital Markets – Kredit und Kapital 37.3, 2004, 383-417.
Schöning, Stephan (2004): Der Grundsatz II der BaFin - eine kritische Beurteilung (Teil I), in: Credit and Capital Markets – Kredit und Kapital, vol. 37, iss. 3, 383-417, [online]


Der Grundsatz II der BaFin - eine kritische Beurteilung (Teil I)

Schöning, Stephan

Credit and Capital Markets – Kredit und Kapital, Vol. 37 (2004), Iss. 3 : pp. 383–417

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Stephan Schöning, Lüneburg


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Principle II of the German Financial Supervisory Authority (BaFin) - A Critical Review (Part I)

Assuming that the liquidity risks faced by credit institutions have been systematised, this article describes the current treatment of credit institutions for banking supervisory purposes within the framework of principle II of BaFin. It shows that - compared with the preceding liquidity principles II and III - the structure of the present principle II has been subject to fundamental change. The focus is henceforth on the short-term area of up to one year for which a sukdivision by four maturity bands has been envisaged. The liquid assets of credit institutions and the additions thereto largely originating in property stocks must be related to their payment obligations. In this context, payments of great relevance for the liquid resources of institutions are directly taken into account in the first maturity band whilst the other outflows of liquid resources are accommodated in the other maturity bands according to their probable residual maturities. The question whether this principle has been duly complied with is assessed exclusively on the basis of one-month liquidity ratios whereas the observation ratios to be computed for the other maturity bands are only meant to satisfy information needs. For certain sub-areas there is a legal requirement to record transactions off the balance sheet in a manner more closely oriented to liquidity effects. The extended scope of application of the liquidity principles has generated a need for adopting a number of exceptions so as to enable financial institutions with deviating business structures to meet these principles.