The BdB referred in this context to Section 20 of a bill amending the Schleswig-Holstein Investment Bank Act (version as at 26 June 1997), which stipulates that the real-estate assets, after deduction of liabilities, should be considered to constitute a special-purpose reserve forming part of LSH's equity capital.
BdB viitas seoses sellega Schleswig-Holsteini liidumaa investeerimispankade seaduse (Investitionsbankgesetz) muutmise seaduse eelnõu paragrahvile 20 (26. juuni 1997 seisuga), mille kohaselt tuleb kinnisvara pärast kohustuste mahaarvamist näidata LSH kapitalis sihtotstarbelise reservina.