Branchenklassifikation: Unterschied zwischen den Versionen
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|- | |- | ||
|} | |} | ||
+ | |||
+ | |||
+ | == xy == | ||
+ | Quelle | ||
+ | unter Verweis auf <ref>http://www.msci.com/products/indexes/sector/gics/gics_structure.html</ref> | ||
+ | |||
+ | ! colspan="2" | Sector | ||
+ | ! colspan="2" | Industry Group | ||
+ | ! colspan="2" | Industry | ||
+ | ! colspan="2" | Sub-Industry | ||
+ | |||
+ | |||
+ | {| class="wikitable sortable" | ||
+ | ! Sector !! Bezeichnung | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | |} | ||
+ | |||
+ | |||
+ | {| 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 | ||
+ | |- | ||
+ | | 252020 || Leisure Products | ||
+ | | 25202010 || Leisure Products | ||
+ | |- | ||
+ | | rowspan=3 | 252030 | ||
+ | | rowspan=3 | Textiles, Apparel & Luxury Goods | ||
+ | | 25203010 || Apparel, Accessories & Luxury Goods | ||
+ | |- | ||
+ | | 25203020 || Footwear | ||
+ | |- | ||
+ | | 25203030 || Textiles | ||
+ | |- | ||
+ | | rowspan=6 | 2530 | ||
+ | | rowspan=6 | Consumer Services | ||
+ | | 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 == | ||
''siehe auch-> [[]]'' | ''siehe auch-> [[]]'' | ||
+ | {| class="wikitable sortable" | ||
+ | ! Sector !! Bezeichnung | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | | | ||
+ | | | ||
+ | |- | ||
+ | |} | ||
== Literatur == | == Literatur == |
Version vom 18. Dezember 2016, 09:51 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.
Inhaltsverzeichnis
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 |
NACE | ?? | Rev. 2.0 | EU | EU | ISIC | Weblink Eurostat abgefragt 18.12.2016 |
WZ 2008 | Klassifikation der Wirtschaftszweige | 2008 | Statistisches Bundesamt | D | NACE 2.0 | Wikipedia |
ÖNACE | 2008 | Statistik Austria | Ö | NACE 2.0 | [2] | |
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 | |||
NAICS | North American Industry Classification System | 2012 | Statistics Canada] National Institute of Statistics and Geography (Mexico) |
Kanada, Mexiko, USA | ||
GICS | Global Industry Classification Standard | 1999 | MSCI Inc. |
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 |
xy
Quelle unter Verweis auf [4]
! colspan="2" | Sector ! colspan="2" | Industry Group ! colspan="2" | Industry ! colspan="2" | Sub-Industry
Sector | Bezeichnung |
---|---|
10 | Energy | 1010 | Energy | 101010 | Energy Equipment & Services | 10101010 | Oil & Gas Drilling |
10101020 | Oil & Gas Equipment & Services | ||||||
101020 | 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 | ||||||
15 | Materials | 1510 | Materials | ||||
151010 | Chemicals | 15101010 | Commodity Chemicals | ||||
15101020 | Diversified Chemicals | ||||||
15101030 | Fertilizers & Agricultural Chemicals | ||||||
15101040 | Industrial Gases | ||||||
15101050 | Specialty Chemicals | ||||||
151020 | Construction Materials | 15102010 | Construction Materials | ||||
151030 | Containers & Packaging | 15103010 | Metal & Glass Containers | ||||
15103020 | Paper Packaging | ||||||
151040 | Metals & Mining | 15104010 | Aluminum | ||||
15104020 | Diversified Metals & Mining | ||||||
15104025 | Copper | ||||||
15104030 | Gold | ||||||
15104040 | Precious Metals & Minerals | ||||||
15104045 | Silver | ||||||
15104050 | Steel | ||||||
151050 | Paper & Forest Products | 15105010 | Forest Products | ||||
15105020 | Paper Products | ||||||
20 | Industrials | 2010 | Capital Goods | 201010 | Aerospace & Defense | 20101010 | Aerospace & Defense |
201020 | Building Products | 20102010 | Building Products | ||||
201030 | Construction & Engineering | 20103010 | Construction & Engineering | ||||
201040 | Electrical Equipment | 20104010 | Electrical Components & Equipment | ||||
20104020 | Heavy Electrical Equipment | ||||||
201050 | Industrial Conglomerates | 20105010 | Industrial Conglomerates | ||||
201060 | Machinery | 20106010 | Construction Machinery & Heavy Trucks | ||||
20106015 | Agricultural & Farm Machinery | ||||||
20106020 | Industrial Machinery | ||||||
201070 | Trading Companies & Distributors | 20107010 | Trading Companies & Distributors | ||||
2020 | Commercial & Professional Services | 202010 | Commercial Services & Supplies | 20201010 | Commercial Printing | ||
20201050 | Environmental & Facilities Services | ||||||
20201060 | Office Services & Supplies | ||||||
20201070 | Diversified Support Services | ||||||
20201080 | Security & Alarm Services | ||||||
202020 | Professional Services | 20202010 | Human Resource & Employment Services | ||||
20202020 | Research & Consulting Services | ||||||
2030 | Transportation | 203010 | Air Freight & Logistics | 20301010 | Air Freight & Logistics | ||
203020 | Airlines | 20302010 | Airlines | ||||
203030 | Marine | 20303010 | Marine | ||||
203040 | Road & Rail | 20304010 | Railroads | ||||
20304020 | Trucking | ||||||
203050 | Transportation Infrastructure | 20305010 | Airport Services | ||||
20305020 | Highways & Railtracks | ||||||
20305030 | Marine Ports & Services | ||||||
25 | Consumer Discretionary | 2510 | Automobiles & Components | 251010 | Auto Components | 25101010 | Auto Parts & Equipment |
25101020 | Tires & Rubber | ||||||
251020 | Automobiles | 25102010 | Automobile Manufacturers | ||||
25102020 | Motorcycle Manufacturers | ||||||
2520 | Consumer Durables & Apparel | 252010 | Household Durables | 25201010 | Consumer Electronics | ||
25201020 | Home Furnishings | ||||||
25201030 | Homebuilding | ||||||
25201040 | Household Appliances | ||||||
25201050 | Housewares & Specialties | ||||||
252020 | Leisure Products | 25202010 | Leisure Products | ||||
252030 | Textiles, Apparel & Luxury Goods | 25203010 | Apparel, Accessories & Luxury Goods | ||||
25203020 | Footwear | ||||||
25203030 | Textiles | ||||||
2530 | Consumer Services | 253010 | Hotels, Restaurants & Leisure | 25301010 | Casinos & Gaming | ||
25301020 | Hotels, Resorts & Cruise Lines | ||||||
25301030 | Leisure Facilities | ||||||
25301040 | Restaurants | ||||||
253020 | Diversified Consumer Services | 25302010 | Education Services | ||||
25302020 | Specialized Consumer Services | ||||||
2540 | Media | 254010 | Media | 25401010 | Advertising | ||
25401020 | Broadcasting | ||||||
25401025 | Cable & Satellite | ||||||
25401030 | Movies & Entertainment | ||||||
25401040 | Publishing | ||||||
2550 | Retailing | 255010 | Distributors | 25501010 | Distributors | ||
255020 | Internet & Direct Marketing Retail | 25502020 | Internet & Direct Marketing Retail | ||||
255030 | Multiline Retail | 25503010 | Department Stores | ||||
25503020 | General Merchandise Stores | ||||||
255040 | Specialty Retail | 25504010 | Apparel Retail | ||||
25504020 | Computer & Electronics Retail | ||||||
25504030 | Home Improvement Retail | ||||||
25504040 | Specialty Stores | ||||||
25504050 | Automotive Retail | ||||||
25504060 | Homefurnishing Retail | ||||||
30 | Consumer Staples | 3010 | Food & Staples Retailing | 301010 | Food & Staples Retailing | 30101010 | Drug Retail |
30101020 | Food Distributors | ||||||
30101030 | Food Retail | ||||||
30101040 | Hypermarkets & Super Centers | ||||||
3020 | Food, Beverage & Tobacco | 302010 | Beverages | 30201010 | Brewers | ||
30201020 | Distillers & Vintners | ||||||
30201030 | Soft Drinks | ||||||
302020 | Food Products | 30202010 | Agricultural Products | ||||
30202030 | Packaged Foods & Meats | ||||||
302030 | Tobacco | 30203010 | Tobacco | ||||
3030 | Household & Personal Products | 303010 | Household Products | 30301010 | Household Products | ||
303020 | Personal Products | 30302010 | Personal Products | ||||
35 | Health Care | 3510 | Health Care Equipment & Services | 351010 | Health Care Equipment & Supplies | 35101010 | Health Care Equipment |
35101020 | Health Care Supplies | ||||||
351020 | 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 | ||||
3520 | Pharmaceuticals, Biotechnology & Life Sciences | 352010 | Biotechnology | 35201010 | Biotechnology | ||
352020 | Pharmaceuticals | 35202010 | Pharmaceuticals | ||||
352030 | Life Sciences Tools & Services | 35203010 | Life Sciences Tools & Services | ||||
40 | Financials | 4010 | Banks | 401010 | Banks | 40101010 | Diversified Banks |
40101015 | Regional Banks | ||||||
401020 | Thrifts & Mortgage Finance | 40102010 | Thrifts & Mortgage Finance | ||||
4020 | Diversified Financials | 402010 | Diversified Financial Services | 40201020 | Other Diversified Financial Services | ||
40201030 | Multi-Sector Holdings | ||||||
40201040 | Specialized Finance | ||||||
402020 | Consumer Finance | 40202010 | Consumer Finance | ||||
402030 | 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 | ||||
4030 | Insurance | 403010 | Insurance | 40301010 | Insurance Brokers | ||
40301020 | Life & Health Insurance | ||||||
40301030 | Multi-line Insurance | ||||||
40301040 | Property & Casualty Insurance | ||||||
40301050 | Reinsurance | ||||||
45 | Information Technology | 4510 | Software & Services | 451010 | Internet Software & Services | 45101010 | Internet Software & Services |
451020 | IT Services | 45102010 | IT Consulting & Other Services | ||||
45102020 | Data Processing & Outsourced Services | ||||||
451030 | Software | 45103010 | Application Software | ||||
45103020 | Systems Software | ||||||
45103030 | Home Entertainment Software | ||||||
4520 | Technology Hardware & Equipment | 452010 | Communications Equipment | 45201020 | Communications Equipment | ||
452020 | Technology Hardware, Storage & Peripherals | 45202030 | Technology Hardware, Storage & Peripherals | ||||
452030 | Electronic Equipment, Instruments & Components | 45203010 | Electronic Equipment & Instruments | ||||
45203015 | Electronic Components | ||||||
45203020 | Electronic Manufacturing Services | ||||||
45203030 | Technology Distributors | ||||||
4530 | Semiconductors & Semiconductor Equipment | 453010 | Semiconductors & Semiconductor Equipment | 45301010 | Semiconductor Equipment | ||
45301020 | Semiconductors | ||||||
50 | Telecommunication Services | 5010 | Telecommunication Services | 501010 | Diversified Telecommunication Services | 50101010 | Alternative Carriers |
50101020 | Integrated Telecommunication Services | ||||||
501020 | Wireless Telecommunication Services | 50102010 | Wireless Telecommunication Services | ||||
55 | Utilities | 5510 | 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 | ||||
551050 | Independent Power and Renewable Electricity Producers | 55105010 | Independent Power Producers & Energy Traders | ||||
55105020 | Renewable Electricity | ||||||
60 | Real Estate | 6010 | Real Estate | 601010 | 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 | ||||||
601020 | Real Estate Management & Development | 60102010 | Diversified Real Estate Activities | ||||
60102020 | Real Estate Operating Companies | ||||||
60102030 | Real Estate Development | ||||||
60102040 | Real Estate Services |
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
- Hager: Äquivalenzprinzipien, Datei:Äquivalenz.pdf, Basisseminar BFA, Stand Juli 2016
- Hager: Geldwertänderung, Datei:Inflation.pdf, Basisseminar BFA, Stand Juli 2016
- Hager: Unsicherheit in der Unternehmensbewertung, Datei:Unsicher.pdf, Basisseminar BFA, Stand Oktober 2015
- Hager: Auffrischung mathematischer Grundkenntnisse, Basisseminar BFA, Datei:Mathematik-Auffrischung.pdf, Stand September 2015
- Hager: Datei:Bewertungsmethoden – Eine Übersicht , Datei:Methoden-übersicht.pdf, Basisseminar BFA, Stand September 2015
- Hager: Was ist bei Prüfung eines Unternehmensbewertungsgutachtens zu beachten – eine kurze Einführung, Datei:Prüfung-Gutachten.pdf, Basisseminar BFA, Stand September 2015
- Hager: Im Steuerrecht relevane Werte, Basisseminar BFA, Datei:Welche Werte.pdf, Stand September 2015
- Hager: Wozu braucht man Unternehemensbewertung, Basisseminar BFA, Datei:Wozu Unternehmensbewertung.pdf, Stand September 2015
- Hager: Grundbegriffe, Basisseminar BFA, Datei:Grundbegriffe.pdf, Stand Februar 2015
- Hager: Markenrechtsbewertung, Datei:Wertmarke.pdf, Vortrag 26.4.2012 Groß-BP Wien,
Folien
Weblinks
- Statistische Systematik der Wirtschaftszweige in der Europäischen Gemeinschaft abgefragt 18.12.2016