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Schriften zum Unternehmens- und Kapitalmarktrecht

Herausgegeben von den Direktoren

des Instituts für Unternehmens- und Kapitalmarktrecht der Bucerius Law School in Hamburg

Jörn Axel Kämmerer, Karsten Schmidt und Rüdiger Veil

2

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Mohr Siebeck Christian Köhler

Die Zulässigkeit

derivativer Finanzinstrumente in Unternehmen, Banken

und Kommunen

Eine ökonomische und rechtliche Analyse

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ISBN 978-3-16-151928-4 / eISBN 978-3-16-158802-0 unveränderte eBook-Ausgabe 2019 ISSN 2193-7273 (Schriften zum Unternehmens- und Kapitalmarktrecht)

Die Deutsche Nationalbibliothek verzeichnet diese Publikation in der Deutschen Natio- nalbibliographie; detaillierte bibliographische Daten sind im Internet über http://dnb.

dnb.de abrufbar.

© 2012 Mohr Siebeck Tübingen.

Das Werk einschließlich aller seiner Teile ist urheberrechtlich geschützt. Jede Verwer- tung außerhalb der engen Grenzen des Urheberrechtsgesetzes ist ohne Zustimmung des Verlags unzulässig und strafbar. Das gilt insbesondere für Vervielfältigungen, Über- setzungen, Mikroverfilmungen und die Einspeicherung und Verarbeitung in elektroni- schen Systemen.

Das Buch wurde von Gulde-Druck in Tübingen auf alterungsbeständiges Werkdruck - papier gedruckt und gebunden.

Christian Köhler, geboren 1984; 2004–08 Studium der Rechtswissenschaften an der Hum- boldt-Universität zu Berlin; 2008–11 Masterstudium Betriebswirtschaft; 2009–10 Master- studium Recht an der Cornell Law School (USA); seit 2011 Rechtsreferendar am Kam- mergericht Berlin.

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