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Cover -- A. Einleitung -- I. Problemstellung -- II. Gang der Darstellung -- B. Der Zinsbegriff -- I. Der wirtschaftswissenschaftliche Zins -- 1. Zinsmodelle und Zinstheorien -- a) Geld hat seinen Preis: das Kreditmarktmodell -- aa) Definition -- bb) Untersuchung auf die Existenz negativer Zinsen -- b) Nutzen und Zeitwert des Geldes -- aa) Definition -- bb) Untersuchung auf die Existenz negativer Zinsen -- c) Zwischenergebnis -- 2. Zins ist nicht gleich Zins -- a) Nominal- und Realzinsen -- b) Rendite und Zinsstruktur -- aa) Die Rendite -- bb) Die zeitliche Zinsstruktur -- cc) Die Risikostruktur der Zinssätze -- c) Zwischenergebnis -- 3. Geldpolitische Sonderrolle: Zinssätze der EZB -- a) Die EZB im ESZB -- b) Die Refinanzierungsgeschäfte am Geldmarkt -- aa) Das Hauptrefinanzierungsgeschäft -- bb) Das längerfristige Refinanzierungsgeschäft -- c) Ständige Fazilitäten und andere geldpolitische Instrumente -- d) Negative EZB-Zinssätze -- aa) Negativer HRG-Satz -- bb) Negativer Satz der Einlagefazilität -- cc) Negative Zentralbankzinssätze außerhalb der Eurozone -- e) Die Guthabengebühr im Lichte der EZB-Refinanzierung -- 4. Zwischenergebnis -- II. Der rechtswissenschaftliche Zins -- 1. Die historische Entwicklung der Zinsdefinition -- a) Grundlegende Entscheidung des Reichsgerichts -- b) Weiterentwicklung durch Literatur und Rechtsprechung -- 2. Aktuelle Definition -- a) Anknüpfungspunkt bei freiwilliger Kapitalüberlassung -- b) Anknüpfungspunkt bei unfreiwilliger Kapitalüberlassung -- c) Erneuerung der Zinsdefinition -- 3. Negative Zinsen aus rechtswissenschaftlicher Sicht -- III. Zusammenfassung -- C. Der Basiszinssatz nach 247 BGB -- I. Geschichtliches: Vom Festzinssatz zum variablen Basiszinssatz -- 1. Unbefriedigende Funktion fester Verzugszinssätze.

The database Ida contains information about the insolvency proceedings of non-financial corporations that are collected for the credit assessment process in the In-house credit assessment system (ICAS) of Deutsche Bundesbank. It is available from 2007 on for research purposes and provides information on the date, the reasons and the actual result of insolvency proceedings.
The data can be matched via a corresponding identifier with the Ustan and JANIS data in order to get additional information concerning the financial statements of the corporations.

The database Ida contains information about the insolvency proceedings of non-financial corporations that are collected for the credit assessment process in the In-house credit assessment system (ICAS) of Deutsche Bundesbank. It is available from 2007 on for research purposes and provides information on the date, the reasons and the actual result of insolvency proceedings.
The data can be matched via a corresponding identifier with the Ustan and JANIS data in order to get additional information concerning the financial statements of the corporations.

The USTAN dataset contains annual financial statements of German non-financial corporations which are sent to the Bundesbank first in the context of refinancing operations and later for credit assessment purposes.
USTAN data for the 1987-2019 accounting years can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form.
These data flow into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German firms' profitability and financing situation. The results of these analyses can be found in the Bank's Special Statistical Publications 5 and 6.
Please note, that the current dataset is not complete for the year 2019.

The USTAN dataset contains annual financial statements of German non-financial corporations which are sent to the Bundesbank first in the context of refinancing operations and later for credit assessment purposes.
USTAN data for the 1987-2017 accounting years can be used as panel data by researchers, who can access items of the balance sheet, income statement and, where applicable, the statement of changes in tangible fixed assets (property, plant and equipment) as well as other firm variables such as economic sector and legal form.
These data flow into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German firms' profitability and financing situation. The results of these analyses can be found in the Bank's Special Statistical Publications 5 and 6.

The database of the Corporate Balance Sheets (Ustan) comprises annual financial statements of non-financial corporations and is formed in the context of the refinancing business.
In discharging her monetary policy duty the Deutsche Bundesbank grants refinancing loans to domestic credit institutions. But there are collaterals eligible for refinancing at the central bank required as a prerequisite, like book credits to domestic non-financial enterprises. In order to control the intrinsic value of the securities the annual financial statements of the non-financial enterprises have to be submitted to the Bundesbank where they serve as a fundament for credit rating.
The data flows into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German companies' earnings and financing situation. Results are published in the Special Statistical Publication 5 and 6.
This Ustan database comprises the years from 1987 to 2016 and can be used as a panel dataset for research purposes. Besides the balance sheet data, the profit and loss account and the asset history sheet (if any) additional information about the firm are available, like the branch of industry or the legal form.

The database of the Corporate Balance Sheets (Ustan) comprises annual financial statements of non-financial corporations and is formed in the context of the refinancing business.
In discharging her monetary policy duty the Deutsche Bundesbank grants refinancing loans to domestic credit institutions. But there are collaterals eligible for refinancing at the central bank required as a prerequisite, like book credits to domestic non-financial enterprises. In order to control the intrinsic value of the securities the annual financial statements of the non-financial enterprises have to be submitted to the Bundesbank where they serve as a fundament for credit rating.
The data flows into the Financial Statements Data Pool, which is the database used for regular statistical analyses of German companies' earnings and financing situation. Results are published in the Special Statistical Publication 5 and 6.
This Ustan database comprises the years from 1999 to 2015 and can be used as a panel dataset for research purposes. Besides the balance sheet data, the profit and loss account and the asset history sheet (if any) additional information about the firm are available, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2020 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2020 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2019 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2019 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2019 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2018 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2017 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.

The database comprises individual annual financial statements of non-financial corporations. It contains data from the Bundesbank's credit assessment system and from public sources.
The data is part of the Financial Statements Data Pool. This dataset is available from 1997 to 2016 as a panel dataset and can be used for research purposes. It provides the balance sheet data, the profit and loss account, the asset history sheet and the statement of appropriation of income (if any) and additional information about firms, like the branch of industry or the legal form.