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investors, as well as for private investors including
home owners` associations.
The company's key risk factors are property mar-
ket developments, particularly regarding residential
property, which in turn influence the behaviour of
BauGrund`s private, institutional, and public-sector
clients. The preference by property investors to
hold their investments for a short term only pre-
vailed during 2008 accordingly, this also resulted
in property management and sales agreements
being terminated at short notice, upon disposal.
BauGrund counters this trend through a highly-
diversified order book, in terms of counterparties
and contractual terms.
3.6 Other risks
3.6.1 Definition
Aareal Bank uses the category of "other risks" to
aggregate those types of risk that cannot be
quantified exactly: primarily, this includes repu-
tational and strategic risks.
Reputational risk is defined as the risk of events
that negatively affect the bank`s reputation with
investors, analysts, or clients. Strategic risk is
typically associated with the threat of incorrect
assumptions regarding market developments,
burdening a bank`s performance as a result.
3.6.2 Risk measurement and monitoring
Other risks are predominantly managed and moni-
tored through qualitative measures. A Group-wide
Code of Conduct sets the framework regarding
integrity and professional conduct for all activities.
The Code provides a standard that is binding for
all employees of the Aareal Bank Group regard-
less of position, and hence, including members
of the Management Board or supervisory bodies.
Accordingly, the Code defines the fundamental
standards for the conduct of each individual
employee. Each employee or member of an exe-
cutive body is personally responsible for comply-
ing with this Code of Conduct. The Aareal Bank
Group ensures compliance with these standards,
employing its internal facilities and organisational
units (including, in particular, Internal Audit and
Compliance/Anti-Money Laundering/Data
Protection). Managers are responsible for raising
staff awareness within their area of responsibility.
Aareal Bank's Management Board is responsible
for managing strategic risk; it coordinates its
actions with the Supervisory Board. The Manage-
ment Board is supported in this task by Corporate
Development, for instance, via the continuous
monitoring of trends which may be relevant to
business policy.
Future opportunities and outlook
Development of the environment
The deterioration in the economic environment,
which became apparent as early as in 2006,
was further significantly exacerbated by the crisis
affecting financial markets.
The global economy collapsed on a massive scale
towards the end of 2008, with many countries
already in recession or approaching it.
The weak economy is burdened further by the
financial markets crisis, where banks are facing
large-scale write-downs in conjunction with higher
capital adequacy requirements. On top of this,
banks secure liquidity by investing with central
banks, restricting their ability to lend as one of the
consequences. In addition, private households
saw their wealth diminish, burdening consumption.
Sentiment indicators, which already had been in
negative territory, fell dramatically during the final
months of 2008. The dire mood and negative
outlook prevailing in numerous sectors of the
economy represent an additional major burden for
economic developments over the next 12 to 24
months.
Against this background, it is fair to expect the
various sources of demand corporate investment,
consumption, and exports to remain under
98 Aareal Bank Group Annual Report 2008 | Group Management Report
