Verbriefungszweckgesellschaften in der Konzernbilanz - Das Control-Konzept des § 290 HGB

Special purpose entities as vehicles for securitizing assets have taken on considerable importance. BilMoG revised the regulation of the requirement for firms to issue a consolidated balance sheet as specified in § 290 HGB The model of uniform management was stricken in favor of an expansion of the concept of control. This work provides a more detailed examination of the control concept in § 290 HGB.


Marvin Vesper-Gräske, Humboldt-Universität zu Berlin.