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== xy ==
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== GICS==
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Quelle
+
Quelle: [https://en.wikipedia.org/wiki/Global_Industry_Classification_Standard] unter Verweis auf <ref>http://www.msci.com/products/indexes/sector/gics/gics_structure.html</ref>
−
unter Verweis auf <ref>http://www.msci.com/products/indexes/sector/gics/gics_structure.html</ref>
 
  
 
! colspan="2" | Sector  
 
! colspan="2" | Sector  
Zeile 317: Zeile 316:
 
! Sector !! Bezeichnung
 
! Sector !! Bezeichnung
 
|-
 
|-
−
|  
+
| 10
−
|  
+
| Energy
 
|-
 
|-
−
|  
+
| 15
−
|  
+
| Materials
 
|-
 
|-
−
|  
+
| 20
−
|  
+
| Industrials
 
|-
 
|-
−
|  
+
| 25
−
|  
+
| Consumer Discretionary
 
|-
 
|-
−
|}
+
| 30
−
 
+
| Consumer Staples
−
 
 
−
{| class="wikitable"
 
−
|-
 
−
|-
 
−
| rowspan="7" | 10
 
−
| rowspan="7" | Energy
 
−
| rowspan="7" | 1010
 
−
| rowspan="7" | Energy
 
−
| rowspan=2 | 101010
 
−
| rowspan=2 | Energy Equipment & Services
 
−
| 10101010 || Oil & Gas Drilling
 
−
|-
 
−
| 10101020 || Oil & Gas Equipment & Services
 
−
|-
 
−
| rowspan=5 | 101020
 
−
| rowspan=5 | Oil, Gas & Consumable Fuels
 
−
| 10102010 || Integrated Oil & Gas
 
−
|-
 
−
| 10102020 || Oil & Gas Exploration & Production
 
−
|-
 
−
| 10102030 || Oil & Gas Refining & Marketing
 
−
|-
 
−
| 10102040 || Oil & Gas Storage & Transportation
 
−
|-
 
−
| 10102050 || Coal & Consumable Fuels
 
−
|-
 
−
| rowspan=18 | 15
 
−
| rowspan=18 | Materials
 
−
| rowspan=18 | 1510
 
−
| rowspan=18 | Materials
 
−
|-
 
−
| rowspan=5 | 151010
 
−
| rowspan=5 | Chemicals
 
−
| 15101010 || Commodity Chemicals
 
−
|-
 
−
| 15101020 || Diversified Chemicals
 
−
|-
 
−
| 15101030 || Fertilizers & Agricultural Chemicals
 
−
|-
 
−
| 15101040 || Industrial Gases
 
−
|-
 
−
| 15101050 || Specialty Chemicals
 
−
|-
 
−
| rowspan=1 | 151020
 
−
| rowspan=1 | Construction Materials
 
−
| 15102010 || Construction Materials
 
−
|-
 
−
| rowspan=2 | 151030
 
−
| rowspan=2 | Containers & Packaging
 
−
| 15103010 || Metal & Glass Containers
 
−
|-
 
−
| 15103020 || Paper Packaging
 
−
|-
 
−
| rowspan=7 | 151040
 
−
| rowspan=7 | Metals & Mining
 
−
| 15104010 || Aluminum
 
−
|-
 
−
| 15104020 || Diversified Metals & Mining
 
−
|-
 
−
| 15104025 || Copper
 
−
|-
 
−
| 15104030 || Gold
 
−
|-
 
−
| 15104040 || Precious Metals & Minerals
 
−
|-
 
−
| 15104045 || Silver
 
−
|-
 
−
| 15104050 || Steel
 
−
|-
 
−
| rowspan=2 | 151050
 
−
| rowspan=2 | Paper & Forest Products
 
−
| 15105010 || Forest Products
 
−
|-
 
−
| 15105020 || Paper Products
 
−
|-
 
−
| rowspan=25 | 20
 
−
| rowspan=25 | Industrials
 
−
| rowspan=10 | 2010
 
−
| rowspan=10 | Capital Goods
 
−
| 201010 || Aerospace & Defense
 
−
| 20101010 || Aerospace & Defense
 
−
|-
 
−
| 201020 || Building Products
 
−
| 20102010 || Building Products
 
−
|-
 
−
| 201030 || Construction & Engineering
 
−
| 20103010 || Construction & Engineering
 
−
|-
 
−
| rowspan=2 | 201040
 
−
| rowspan=2 | Electrical Equipment
 
−
| 20104010 || Electrical Components & Equipment
 
−
|-
 
−
| 20104020 || Heavy Electrical Equipment
 
−
|-
 
−
| 201050 || Industrial Conglomerates
 
−
| 20105010 || Industrial Conglomerates
 
−
|-
 
−
| rowspan=3 | 201060
 
−
| rowspan=3 | Machinery
 
−
| 20106010 || Construction Machinery & Heavy Trucks
 
−
|-
 
−
| 20106015 || Agricultural & Farm Machinery
 
−
|-
 
−
| 20106020 || Industrial Machinery
 
−
|-
 
−
| 201070 || Trading Companies & Distributors
 
−
| 20107010 || Trading Companies & Distributors
 
−
|-
 
−
| rowspan=7 | 2020
 
−
| rowspan=7 | Commercial & Professional Services
 
−
| rowspan=5 | 202010
 
−
| rowspan=5 | Commercial Services & Supplies
 
−
| 20201010 || Commercial Printing
 
−
|-
 
−
| 20201050 || Environmental & Facilities Services
 
−
|-
 
−
| 20201060 || Office Services & Supplies
 
−
|-
 
−
| 20201070 || Diversified Support Services
 
−
|-
 
−
| 20201080 || Security & Alarm Services
 
−
|-
 
−
| rowspan=2 | 202020
 
−
| rowspan=2 | Professional Services
 
−
| 20202010 || Human Resource & Employment Services
 
−
|-
 
−
| 20202020 || Research & Consulting Services
 
−
|-
 
−
| rowspan=8 | 2030
 
−
| rowspan=8 | Transportation
 
−
| 203010 || Air Freight & Logistics
 
−
| 20301010 || Air Freight & Logistics
 
−
|-
 
−
| 203020 || Airlines
 
−
| 20302010 || Airlines
 
−
|-
 
−
| 203030 || Marine
 
−
| 20303010 || Marine
 
−
|-
 
−
| rowspan=2 | 203040
 
−
| rowspan=2 | Road & Rail
 
−
| 20304010 || Railroads
 
−
|-
 
−
| 20304020 || Trucking
 
−
|-
 
−
| rowspan=3 | 203050
 
−
| rowspan=3 | Transportation Infrastructure
 
−
| 20305010 || Airport Services
 
−
|-
 
−
| 20305020 || Highways & Railtracks
 
−
|-
 
−
| 20305030 || Marine Ports & Services
 
−
|-
 
−
| rowspan=34 | 25
 
−
| rowspan=34 | Consumer Discretionary
 
−
| rowspan=4 | 2510
 
−
| rowspan=4 | Automobiles & Components
 
−
| rowspan=2 | 251010
 
−
| rowspan=2 | Auto Components
 
−
| 25101010 || Auto Parts & Equipment
 
−
|-
 
−
| 25101020 || Tires & Rubber
 
−
|-
 
−
| rowspan=2 | 251020
 
−
| rowspan=2 | Automobiles
 
−
| 25102010 || Automobile Manufacturers
 
−
|-
 
−
| 25102020 || Motorcycle Manufacturers
 
−
|-
 
−
| rowspan=9 | 2520
 
−
| rowspan=9 | Consumer Durables & Apparel
 
−
| rowspan=5 | 252010
 
−
| rowspan=5 | Household Durables
 
−
| 25201010 || Consumer Electronics
 
−
|-
 
−
| 25201020 || Home Furnishings
 
−
|-
 
−
| 25201030 || Homebuilding
 
−
|-
 
−
| 25201040 || Household Appliances
 
 
|-
 
|-
−
| 25201050 || Housewares & Specialties
+
| 35
 +
| Health Care
 
|-
 
|-
−
| 252020 || Leisure Products
+
| 40
−
| 25202010 || Leisure Products
+
| Financials
 
|-
 
|-
−
| rowspan=3 | 252030
+
| 45
−
| rowspan=3 | Textiles, Apparel & Luxury Goods
+
| Information Technology
−
| 25203010 || Apparel, Accessories & Luxury Goods
 
 
|-
 
|-
−
| 25203020 || Footwear
+
| 50
 +
| Telecommunication Services
 
|-
 
|-
−
| 25203030 || Textiles
+
| 55
 +
| Utilities
 
|-
 
|-
−
| rowspan=6 | 2530
+
| 60
−
| rowspan=6 | Consumer Services
+
| Real Estate
−
| rowspan=4 | 253010
 
−
| rowspan=4 | Hotels, Restaurants & Leisure
 
−
| 25301010 || Casinos & Gaming
 
 
|-
 
|-
−
| 25301020 || Hotels, Resorts & Cruise Lines
 
−
|-
 
−
| 25301030 || Leisure Facilities
 
−
|-
 
−
| 25301040 || Restaurants
 
−
|-
 
−
| rowspan=2 | 253020
 
−
| rowspan=2 | Diversified Consumer Services
 
−
| 25302010 || Education Services
 
−
|-
 
−
| 25302020 || Specialized Consumer Services
 
−
|-
 
−
| rowspan=5 | 2540
 
−
| rowspan=5 | Media
 
−
| rowspan=5 | 254010
 
−
| rowspan=5 | Media
 
−
| 25401010 || Advertising
 
−
|-
 
−
| 25401020 || Broadcasting
 
−
|-
 
−
| 25401025 || Cable & Satellite
 
−
|-
 
−
| 25401030 || Movies & Entertainment
 
−
|-
 
−
| 25401040 || Publishing
 
−
|-
 
−
| rowspan=10 | 2550
 
−
| rowspan=10 | Retailing
 
−
| 255010 || Distributors
 
−
| 25501010 || Distributors
 
−
|-
 
−
| 255020 || Internet & Direct Marketing Retail
 
−
| 25502020 || Internet & Direct Marketing Retail
 
−
|-
 
−
| rowspan=2 | 255030
 
−
| rowspan=2 | Multiline Retail
 
−
| 25503010 || Department Stores
 
−
|-
 
−
| 25503020 || General Merchandise Stores
 
−
|-
 
−
| rowspan=6 | 255040
 
−
| rowspan=6 | Specialty Retail
 
−
| 25504010 || Apparel Retail
 
−
|-
 
−
| 25504020 || Computer & Electronics Retail
 
−
|-
 
−
| 25504030 || Home Improvement Retail
 
−
|-
 
−
| 25504040 || Specialty Stores
 
−
|-
 
−
| 25504050 || Automotive Retail
 
−
|-
 
−
| 25504060 || Homefurnishing Retail
 
−
|-
 
−
| rowspan=12 | 30
 
−
| rowspan=12 | Consumer Staples
 
−
| rowspan=4 | 3010
 
−
| rowspan=4 | Food & Staples Retailing
 
−
| rowspan=4 | 301010
 
−
| rowspan=4 | Food & Staples Retailing
 
−
| 30101010 || Drug Retail
 
−
|-
 
−
| 30101020 || Food Distributors
 
−
|-
 
−
| 30101030 || Food Retail
 
−
|-
 
−
| 30101040 || Hypermarkets & Super Centers
 
−
|-
 
−
| rowspan=6 | 3020
 
−
| rowspan=6 | Food, Beverage & Tobacco
 
−
| rowspan=3 | 302010
 
−
| rowspan=3 | Beverages
 
−
| 30201010 || Brewers
 
−
|-
 
−
| 30201020 || Distillers & Vintners
 
−
|-
 
−
| 30201030 || Soft Drinks
 
−
|-
 
−
| rowspan=2 | 302020
 
−
| rowspan=2 | Food Products
 
−
| 30202010 || Agricultural Products
 
−
|-
 
−
| 30202030 || Packaged Foods & Meats
 
−
|-
 
−
| 302030 || Tobacco
 
−
| 30203010 || Tobacco
 
−
|-
 
−
| rowspan=2 | 3030
 
−
| rowspan=2 | Household & Personal Products
 
−
| 303010 || Household Products
 
−
| 30301010 || Household Products
 
−
|-
 
−
| 303020 || Personal Products
 
−
| 30302010 || Personal Products
 
−
|-
 
−
| rowspan=10 | 35
 
−
| rowspan=10 | Health Care
 
−
| rowspan=7 | 3510
 
−
| rowspan=7 | Health Care Equipment & Services
 
−
| rowspan=2 | 351010
 
−
| rowspan=2 | Health Care Equipment & Supplies
 
−
| 35101010 || Health Care Equipment
 
−
|-
 
−
| 35101020 || Health Care Supplies
 
−
|-
 
−
| rowspan=4 | 351020
 
−
| rowspan=4 | Health Care Providers & Services
 
−
| 35102010 || Health Care Distributors
 
−
|-
 
−
| 35102015 || Health Care  Services
 
−
|-
 
−
| 35102020 || Health Care Facilities
 
−
|-
 
−
| 35102030 || Managed Health Care
 
−
|-
 
−
| 351030 || Health Care Technology
 
−
| 35103010 || Health Care Technology
 
−
|-
 
−
| rowspan=3 | 3520
 
−
| rowspan=3 | Pharmaceuticals, Biotechnology  & Life Sciences
 
−
| 352010 || Biotechnology
 
−
| 35201010 || Biotechnology
 
−
|-
 
−
| 352020 || Pharmaceuticals
 
−
| 35202010 || Pharmaceuticals
 
−
|-
 
−
| 352030 || Life Sciences Tools & Services
 
−
| 35203010 || Life Sciences Tools & Services
 
−
|-
 
−
| rowspan=17 | 40
 
−
| rowspan=17 | Financials
 
−
| rowspan=3 | 4010
 
−
| rowspan=3 | Banks
 
−
| rowspan=2 | 401010
 
−
| rowspan=2 | Banks
 
−
| 40101010 || Diversified Banks
 
−
|-
 
−
| 40101015 || Regional Banks
 
−
|-
 
−
| 401020 || Thrifts & Mortgage Finance
 
−
| 40102010 || Thrifts & Mortgage Finance
 
−
|-
 
−
| rowspan=9 | 4020
 
−
| rowspan=9 | Diversified Financials
 
−
| rowspan=3 | 402010
 
−
| rowspan=3 | Diversified Financial Services
 
−
| 40201020 || Other Diversified Financial Services
 
−
|-
 
−
| 40201030 || Multi-Sector Holdings
 
−
|-
 
−
| 40201040 || Specialized Finance
 
−
|-
 
−
| 402020 || Consumer Finance
 
−
| 40202010 || Consumer Finance
 
−
|-
 
−
| rowspan=4 | 402030
 
−
| rowspan=4 | Capital Markets
 
−
| 40203010 || Asset Management & Custody Banks
 
−
|-
 
−
| 40203020 || Investment Banking & Brokerage
 
−
|-
 
−
| 40203030 || Diversified Capital Markets
 
−
|-
 
−
| 40203040 || Financial Exchanges & Data
 
−
|-
 
−
| 402040 || Mortgage Real Estate Investment Trusts (REITs)
 
−
| 40204010 || Mortgage REITs
 
−
|-
 
−
| rowspan=5 | 4030
 
−
| rowspan=5 | Insurance
 
−
| rowspan=5 | 403010
 
−
| rowspan=5 | Insurance
 
−
| 40301010 || Insurance Brokers
 
−
|-
 
−
| 40301020 || Life & Health Insurance
 
−
|-
 
−
| 40301030 || Multi-line Insurance
 
−
|-
 
−
| 40301040 || Property & Casualty Insurance
 
−
|-
 
−
| 40301050 || Reinsurance
 
−
|-
 
−
| rowspan=14 | 45
 
−
| rowspan=14 | Information Technology
 
−
| rowspan=6 | 4510
 
−
| rowspan=6 | Software & Services
 
−
| 451010 || Internet Software & Services
 
−
| 45101010 || Internet Software & Services
 
−
|-
 
−
| rowspan=2 | 451020
 
−
| rowspan=2 | IT Services
 
−
| 45102010 || IT Consulting & Other Services
 
−
|-
 
−
| 45102020 || Data Processing & Outsourced Services
 
−
|-
 
−
| rowspan=3 | 451030
 
−
| rowspan=3 | Software
 
−
| 45103010 || Application Software
 
−
|-
 
−
| 45103020 || Systems Software
 
−
|-
 
−
| 45103030 || Home Entertainment Software
 
−
|-
 
−
| rowspan=6 | 4520
 
−
| rowspan=6 | Technology Hardware & Equipment
 
−
| 452010 || Communications Equipment
 
−
| 45201020 || Communications Equipment
 
−
|-
 
−
| 452020 || Technology Hardware, Storage & Peripherals
 
−
| 45202030 || Technology Hardware, Storage & Peripherals
 
−
|-
 
−
| rowspan=4 | 452030
 
−
| rowspan=4 | Electronic Equipment, Instruments & Components
 
−
| 45203010 || Electronic Equipment & Instruments
 
−
|-
 
−
| 45203015 || Electronic Components
 
−
|-
 
−
| 45203020 || Electronic Manufacturing Services
 
−
|-
 
−
| 45203030 || Technology Distributors
 
−
|-
 
−
| rowspan=2 | 4530
 
−
| rowspan=2 | Semiconductors & Semiconductor Equipment
 
−
| rowspan=2 | 453010
 
−
| rowspan=2 | Semiconductors & Semiconductor Equipment
 
−
| 45301010 || Semiconductor Equipment
 
−
|-
 
−
| 45301020 || Semiconductors
 
−
|-
 
−
| rowspan=3 | 50
 
−
| rowspan=3 | Telecommunication Services
 
−
| rowspan=3 | 5010
 
−
| rowspan=3 | Telecommunication Services
 
−
| rowspan=2 | 501010
 
−
| rowspan=2 | Diversified Telecommunication Services
 
−
| 50101010 || Alternative Carriers
 
−
|-
 
−
| 50101020 || Integrated Telecommunication Services
 
−
|-
 
−
| 501020 || Wireless Telecommunication Services
 
−
| 50102010 || Wireless Telecommunication Services
 
−
|-
 
−
| rowspan=6 | 55
 
−
| rowspan=6 | Utilities
 
−
| rowspan=6 | 5510
 
−
| rowspan=6 | Utilities
 
−
| 551010 || Electric Utilities
 
−
| 55101010 || Electric Utilities
 
−
|-
 
−
| 551020 || Gas Utilities
 
−
| 55102010 || Gas Utilities
 
−
|-
 
−
| 551030 || Multi-Utilities
 
−
| 55103010 || Multi-Utilities
 
−
|-
 
−
| 551040 || Water Utilities
 
−
| 55104010 || Water Utilities
 
−
|-
 
−
| rowspan=2 | 551050
 
−
| rowspan=2 | Independent Power and Renewable Electricity Producers
 
−
| 55105010 || Independent Power Producers & Energy Traders
 
−
|-
 
−
| 55105020 || Renewable Electricity
 
−
|-
 
−
| rowspan=12 | 60
 
−
| rowspan=12 | Real Estate
 
−
| rowspan=12 | 6010
 
−
| rowspan=12 | Real Estate
 
−
| rowspan=8 | 601010
 
−
| rowspan=8 | Equity Real Estate Investment Trusts (REITs)
 
−
| 60101010 || Diversified REITs
 
−
|-
 
−
| 60101020 || Industrial REITs
 
−
|-
 
−
| 60101030 || Hotel & Resort REITs
 
−
|-
 
−
| 60101040 || Office REITs
 
−
|-
 
−
| 60101050 || Health Care REITs
 
−
|-
 
−
| 60101060 || Residential REITs
 
−
|-
 
−
| 60101070 || Retail REITs
 
−
|-
 
−
| 60101080 || Specialized REITs
 
−
|-
 
−
| rowspan=4 | 601020
 
−
| rowspan=4 | Real Estate Management & Development
 
−
| 60102010 || Diversified Real Estate Activities
 
−
|-
 
−
| 60102020 || Real Estate Operating Companies
 
−
|-
 
−
| 60102030 || Real Estate Development
 
−
|-
 
−
| 60102040 || Real Estate Services
 
 
|}
 
|}
−
 
  
 
== NN ==
 
== NN ==

Version vom 18. Dezember 2016, 10:01 Uhr

nn vollständig, in Arbeit, nn verlinkt, (fehlende Links eintragen), kein Link auf diese Seite Lemma fraglich

Einige Variable der Unternehmensbewertung erforden einen Vergleich (zB Betafaktor). Dieser kann durch die Auswahl einer Peer Group erfolgen. Oft stehen dem Gutachter jedoch nicht der dazu erforderliche Zugang zu Datenbanken zur Verfügung und er greift auf Branchenwerten die allgemein zugänglich angeboten werden. zB Branchenbeta bei Damodaran Links. Das Problem dieser Branchenfaktoren besteht jedoch oft darin, das zu bewertende Unternehmen einer der ausgewiesenen Branchen zuzuordnen.

Zur Lösung dieses Problemes können Klassifikationssysteme dienen. Der folgende Aufsatz soll diese kurz erläutern.

Systemübersicht

Kurz Titel Version erlassen von Region basiert auf Bemerkung
ISIC International Standard Industrial Classification UN (Economic and Social Council) Vers. 4 v. 2008 Weltweit - ISIC-Spezifikation

The Revision of ISIC and NACE
Wikipedia

NACE  ?? Rev. 2.0 EU EU ISIC Weblink Eurostat abgefragt 18.12.2016

Wikipedia

WZ 2008 Klassifikation der Wirtschaftszweige 2008 Statistisches Bundesamt D NACE 2.0 Wikipedia

[1]

ÖNACE 2008 Statistik Austria Ö NACE 2.0 [2]

[3]
[4]

NOGA Nomenclature Générale des Activités économiques 2008 Bundesamt für Statistik CH NACE 2.0 [5]
SIC Standard Industrial Classification USA (obwohl offiziell ersetzt durch NAICS U.S. Department of Labor SIC Division Structure

Wikipedia

NAICS North American Industry Classification System 2012 Statistics Canada]

National Institute of Statistics and Geography (Mexico)
Office of Management and Budget (USA)

Kanada, Mexiko, USA

Wikipedia.de Wikipedia.en

GICS Global Industry Classification Standard 1999 MSCI Inc.

Standard & Poor’s

Weltweit
  • Kommentarzeichen:
  • Fußnote:einfach:
  • Kleine Schrift: NN
  • Einzelreferenz[1]
  • Referenzname[2]
  • Weitere Verwendung Name[2]

Aufbau ÖNACE 2008

Quelle: [6] siehe auch-> [[]]

Code Titel
A LAND- UND FORSTWIRTSCHAFT, FISCHEREI
B BERGBAU UND GEWINNUNG VON STEINEN UND ERDEN
C HERSTELLUNG VON WAREN
D ENERGIEVERSORGUNG
E WASSERVERSORGUNG; ABWASSER- UND ABFALLENTSORGUNG UND BESEITIGUNG VON UMWELTVERSCHMUTZUNGEN
F BAU
G HANDEL; INSTANDHALTUNG UND REPARATUR VON KRAFTFAHRZEUGEN
H VERKEHR UND LAGEREI
I BEHERBERGUNG UND GASTRONOMIE
J INFORMATION UND KOMMUNIKATION
K ERBRINGUNG VON FINANZ- UND VERSICHERUNGSDIENSTLEISTUNGEN
L GRUNDSTÜCKS- UND WOHNUNGSWESEN
M ERBRINGUNG VON FREIBERUFLICHEN, WISSENSCHAFTLICHEN UND TECHNISCHEN DIENSTLEISTUNGEN
N ERBRINGUNG VON SONSTIGEN WIRTSCHAFTLICHEN DIENSTLEISTUNGEN
O ÖFFENTLICHE VERWALTUNG, VERTEIDIGUNG; SOZIALVERSICHERUNG
P ERZIEHUNG UND UNTERRICHT
Q GESUNDHEITS- UND SOZIALWESEN
R KUNST, UNTERHALTUNG UND ERHOLUNG
S ERBRINGUNG VON SONSTIGEN DIENSTLEISTUNGEN
T PRIVATE HAUSHALTE MIT HAUSPERSONAL; HERSTELLUNG VON WAREN UND ERBRINGUNG VON DIENSTLEISTUNGEN DURCH PRIVATE HAUSHALTE FÜR DEN EIGENBEDARF OHNE AUSGEPRÄGTEN SCHWERPUNKT
U EXTERRITORIALE ORGANISATIONEN UND KÖRPERSCHAFTEN

Aufbau SIC

Quelle: Wikipedia siehe auch-> [[]]

Division Titel
A Landwirtschaft, Forstwirtschaft, Fischerei (Agriculture, Forestry, Fishing)
B Bergbau (Mining)
C Baugewerbe (Construction)
D Verarbeitendes Gewerbe (Manufacturing)
E Transport, Kommunikation, Energie, ... (Transportation, Communications, Electric, Gas and Sanitary Services)
F Großhandel (Wholesale Trade)
G Einzelhandel (Retail Trade)
H Finanz-, Versicherungs- und Immobilienwirtschaft (Finance, Insurance and Real Estate)
I Dienstleistungen (Services)
J Öffentliche Verwaltung (Public Administration)

Aufbau NAIC 2012

Quelle: Wikipedia.en siehe auch-> [[]]

Sector Description
11 Agriculture, Forestry, Fishing and Hunting
21 Mining, Quarrying, and Oil and Gas Extraction
22 Utilities
23 Construction
31-33 Manufacturing
41/42 Wholesale Trade[3]
44-45 Retail Trade
48-49 Transportation and Warehousing
51 Information
52 Finance and Insurance
53 Real Estate and Rental and Leasing
54 Professional, Scientific, and Technical Services
55 Management of Companies and Enterprises
56 Administrative and Support and Waste Management and Remediation Services
61 Educational Services
62 Health Care and Social Assistance
71 Arts, Entertainment, and Recreation
72 Accommodation and Food Services
81 Other Services (except Public Administration)
92 Public Administration


GICS

Quelle: [7] unter Verweis auf [4]

! colspan="2" | Sector ! colspan="2" | Industry Group ! colspan="2" | Industry ! colspan="2" | Sub-Industry


Sector Bezeichnung
10 Energy
15 Materials
20 Industrials
25 Consumer Discretionary
30 Consumer Staples
35 Health Care
40 Financials
45 Information Technology
50 Telecommunication Services
55 Utilities
60 Real Estate

NN

siehe auch-> [[]]

Sector Bezeichnung

Literatur

Fachgutachten

  • Rz. KFS/BW 1 (2014)
  • Rz. IDW S1 (2008)

Fachliteratur

Judikatur

-->siehe auch Liste der verwendeten Literatur

Unterlage(n)

Sortiert nach Datum und Dateiname

  • Hager: Cash Flow, fehlt Datei, Stand Oktober 2016

Folien

Weblinks

Einzelnachweise

  1. ↑ Einzelreferenz
  2. ↑ 2,0 2,1 Referenztext
  3. ↑ 41 in Canada, 42 in the United States
  4. ↑ http://www.msci.com/products/indexes/sector/gics/gics_structure.html
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