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Sorry, but no answer really enlightened me, while MHolm's suggestion came closest to my own hunch from the context. The real answer will probably found in the depths of Austrian corporate law. 2 KudoZ points were awarded for this answer
Explanation: This doesn't translate directly; however, when taken together within the whole sentence, it may be of more assistence. Thus: "If the credit institute makes a decision BY MANAGEMENT to dissolve and liquidate its entire banking business...