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Leasing unter Basel II

Leasing unter Basel II


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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Investition und Finanzierung, Note: 1,0, Duale Hochschule Baden-Württemberg Heidenheim, früher: Berufsakademie Heidenheim, Sprache: Deutsch, Abstract: Die Finanzierungslandschaft in Deutschland unterzieht sich momentan einem grundlegenden Wandel, da das neue Regulierungswerk der Bankenaufsicht - Basel II (seit 01.01.2007 in Kraft) - nicht nur eine rege Diskussion um zukünftige Finanzierungsquellen für den Mittelstand angestoßen hat, sondern sich eben daraus die Banken neuen Herausforderungen bei der Kreditvergabe gestellt sehen. Die vorgesehene Eigenkapitalunterlegung des Kreditnehmers wird zukünftig an das sog. Rating gekoppelt werden. Das hat einerseits zur Folge, dass zukünftig weniger Kredite für Investitionen bewilligt als benötigt werden, andererseits, dass Unternehmen mit einem schlechten Rating mehr Eigenkapital benötigen als Unternehmen mit einem guten Rating. Anders ausgedrückt bedeutet dies: die Bonität des kapitalsuchenden Unternehmens wird zukünftig die Kreditgewährung beeinflussen. Unternehmen mit guter Bonität werden von den Banken zins-günstigere Konditionen gewährt bekommen als Unternehmen mit schlechter Bonität. Diese bekommen Kredite nur zu teureren und somit verschlechterten Konditionen. Deshalb werden nun die Finanzierungsstrukturen der Unternehmen auf dem Prüfstand gestellt. In den meisten Fällen sind diese jedoch unterkapitalisiert. Durch das Rating, der Bewertung der Bonität, stehen viele Unternehmer vor der Aufgabe, sich effizient auf dieses vorzubereiten, um in Zukunft günstige Kredite zu erhalten. Deshalb müssen viele von ihnen ihre Kapitalstruktur aufgrund der veränderten Fremdkapitalkosten grundlegend überdenken und prüfen, ob es nicht sinnvoller wäre, Güter (Investitionsgüter, Gebrauchs- und Verbrauchsgüter) zu leasen anstatt zu kaufen. Seit über 45 Jahren nun hat sich Leasing in Deutschland als alternative Finanzierungsquelle sowohl für Unternehmen als auch für die privaten Haushalte


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Product Details
  • ISBN-13: 9783638845571
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 249 gr
  • ISBN-10: 3638845575
  • Publisher Date: 15 Nov 2007
  • Height: 297 mm
  • No of Pages: 74
  • Series Title: German
  • Sub Title: Möglichkeiten und Grenzen einer alternativen Finanzierungsform unter dem besonderen Aspekt des Herstellerleasings als Möglichkeit der Absatzfinanzie
  • Width: 210 mm


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