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Reasons for CBL-financing 12
3.2. Aspects of Law 13
3.2.1. Aspects Relating to Contract Law 13
3.2.2. Aspects Relating to Tax Law 19
3.3. Accounting Conventions 20
3.3.1. Accounting Principles in HGB 20
3.3.2. Accounting Principles in IAS 21
3.4. Rating dependences of CBL 22
3.5. Financing 26
3.5.1. Participated claim groups 26
3.5.2. The monetary stream in our example 27
3.5.3. Financial calculation 29
3.5.4. Benefit of financial calculation 32
3.6. Lasting effects of financing 34
3.6.1. For the communes 34
3.6.2. For the economy 39
3.6.3. For international dependences 43
3.6...
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