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Regulation on the examination of the annual accounts of credit institutions and financial services institutions and on the reports to be drawn up

Original Language Title: Verordnung über die Prüfung der Jahresabschlüsse der Kreditinstitute und Finanzdienstleistungsinstitute sowie über die darüber zu erstellenden Berichte

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Regulation on the audit of the annual accounts of credit institutions and financial services institutions and on the reports to be drawn up (Audit Report Regulation-Review BV)

Unofficial table of contents

PbV

Date of completion: 11.06.2015

Full quote:

" Examination report regulation of 11 June 2015 (BGBl. I p. 930) "

Footnote

(+ + + Text proof: 20.6.2015 + + +) 
(+ + + For the first application, see § 71 + + +)
(+ + + For application cf. § § 30, 43, 46, 62, 63 + + +)

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Input formula

The Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht) orders
-
§ 68 (8) of the Capital Management Code of 4 July 2013 (BGBl. 1981), in conjunction with Section 1 (3a) of the Regulation on the delegation of powers to the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht), which is defined by Article 1 of the regulation of 11 July 2013 (BGBl. 2231),
-
§ 29 (4) of the Banking Act, which is defined by Article 2 (34) (b) of the Law of 27 June 2013 (BGBl). 1862), in conjunction with Section 1 (5) of the Regulation on the delegation of powers to the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht), which was last amended by Article 6 of the Regulation of 30 June 2008. January 2014 (BGBl. 322), and in conjunction with Section 1 (2) of the Jurisdiction Adjustment Act of 16 August 2002 (BGBl). I p. 3165) and the Organizational Decree of 17 December 2013 (BGBl. 4310), in agreement with the Federal Ministry of Justice and Consumer Protection after hearing the Deutsche Bundesbank:
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Content Summary

Section 1General provisions
§ 1 Scope
§ 2 Reporting Period
§ 3 Risk orientation and materiality
§ 4 Type and extent of reporting
§ 5 Form and deadline for reporting
§ 6 Assets
§ 7 Summary Final remarks
§ 8 Report sturnus; signing
Section 2Information on the Institute
§ 9 Presentation of the legal, economic and organizational fundamentals
§ 10 Branches
Section 3XX_ENCODE_CASE_One prudential requirements Subsection 1Risk management and business organisation
§ 11 Adequacy and effectiveness of the risk management and regularity of the business organisation
§ 12 Remuneration systems
§ 13 IT Systems
§ 14 Interest rate change risks in the investment book
§ 15 Refurbelling planning
Subsection 2Trading Book
§ 16 Trading book preferences
§ 17 Small-scale trade book exception
Subsection 3Own resources, capital ratios and liquidity position
§ 18 Identification of own resources
§ 19 Own resources
§ 20 Capital Buffers
Section 21 Capital ratios
Section 22 Solvency ratio in the case of housing companies with savings
Section 23 Liquidity situation
Subsection 4Disclosure
§ 24 Disclosure requirements
Subsection 5Display
Section 25 Display
Subsection 6Baroness payment transactions;
Arrangements for the prevention of
Money laundering and terrorist financing as well as
other criminal acts to the detriment of the Institute
Section 26 Date of review and reporting period
§ 27 Presentation and assessment of the measures taken to prevent money laundering and terrorist financing, as well as other criminal acts
§ 28 Presentation and assessment of the measures taken to comply with the obligations laid down in Regulation (EC) No 924/2009
§ 29 Presentation and assessment of the measures taken to comply with the obligations laid down in Regulation (EU) No 260/2012
Subsection 7Group members Institute
§ 30 Exceptions for group members
Section 4Information on the credit business
Section 31 Reporting on the credit business
Section 32 Country Risk
§ 33 Organloans
Section 34 Remarkable loans
§ 35 Assessment of the value of credit
§ 36 Compliance with the disclosure requirements of § 18 of the Banking Act
Section 37 Due diligence in case of risk exposures arising from transferred credit risks
Section 5Close-oriented reporting Subsection 1Economic situation of the Institute, including the
Business development and results development
§ 38 Business development in the reporting year
§ 39 Development of the asset
§ 40 Development of the earnings situation
Section 41 Risk situation and risk prevention
Subsection 2Explanatory notes to the accounts
§ 42 Explanatory notes
Section 6Information on
Institutional groups, financial holding-
Groups, mixed financial holding-
Groups and financial conglomerates
as well as information in Group audit reports
Section 43 Rule range
Section 44 Place of reporting
§ 45 Enterprises to be included in the supervisory summary
Section 46 Reporting on regulatory groups
§ 47 Aggregate own resources
§ 48 Additional information
§ 49 Minimum particulars to appear in the Group review report
§ 50 Supplementary provisions for companies in a financial conglomerate (§ § 17, 18 and 23 of the Financial Conglomerate-Supervisory Act)
Section 7Special Operations Subsection 1Pfandbrief Business
Section 51 Information on the earnings situation in the Pfandbrief business
Section 52 Information on the transparency requirements in accordance with § 28 of the Pfandbrief Act
Section 53 Additional information in the case of institutions operating the Pfandbrief business
Subsection 2BausparkassenStore
§ 54 Organisation and requirements
§ 55 Information on the credit business of Bausparkassen
§ 56 Information on the business development of building savings banks
Section 57 Information on the liquidity situation of building savings banks
Section 58 Use of derivatives
§ 59 Information on the earnings situation of building savings banks
§ 60 Presentation of the collective business as well as the pre-and interim financing of building societies
Subsection 3Financial Services Institutions
Section 61 Own resources referred to in Article 97 (1) of Regulation (EU) No 575/2013
Section 62 Rules for individual financial services institutions
§ 63 Derogation
Subsection 4Factoring
Section 64 Information in the case of institutions which operate the factoring
Subsection 5Leasing
Section 65 Information at institutions conducting the leasing of financial resources
Subsection 6Examination of the depot business
or restricted depositary business
Section 66 Subject matter
Section 67 Date of review and reporting period
Section 68 Special requirements for the custody audit report
Section 69 Verification of depositaries within the meaning of the capital investment law
Section 8Data Overview
Section 70 Data Overview
Section 9Final provisions
Section 71 First-time application; Transitional provision
Section 72 Entry into force, external force
Installations (1) Appendix 1 (to § 70) (2) Appendix 2 (to § 70) (3) Appendix 3 (to § 70) (4) Appendix 4 (to § 70) (5) Appendix 5 (to § 70) (6) Appendix 6 (to § 27)

Section 1
General provisions

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§ 1 Scope

This Regulation lays down
1.
the subject matter and the date of the examination of the institutions pursuant to Article 29 (1), including in conjunction with paragraph 1 (a) and (2) of the Banking Act, and in accordance with Section 68 (7) of the Capital Management Code;
2.
the contents of the audit reports.
For housing companies with savings institutions, this Regulation also regulates the subject matter and date of the examination in accordance with Section 51a (8) of the Banking Act. Unofficial table of contents

§ 2 Reporting Period

(1) The period to which the examination extends (reference period) is generally the financial year ending at the reporting date (balance sheet date) (reference year). In the case of reporting periods deviating from the financial year, the audit must cover at least the financial year ending at the balance sheet date. (2) If the audit was interrupted, the report shall be indicated and the duration of the interruption shall be indicated. The reasons for the interruption shall be stated. (3) Inventory-related information in the audit report shall be related to the balance sheet date in so far as this Regulation does not give any other information. Unofficial table of contents

§ 3 Risk orientation and materiality

Account shall be taken of the principles of risk-based assessment and materiality. In particular, account shall be taken of the size of the institution, the scope of the business, the complexity and the risk content of the transactions carried out. Unofficial table of contents

§ 4 Art and scope of reporting

(1) Subject to the following provisions, the scope of the reporting shall be in accordance with the meaning and the risk content of the operations presented. (2) The assessments carried out in the audit report shall include the supervisory authorities. Guidelines for the individual areas to be observed. The assessments must be substantiated in a comprehensible way. (3) Important events that occurred after the balance sheet date and become known to the examiner must be taken into account and presented in the audit report. (4) A number of important events were reported in the review report. The audit carried out in accordance with Section 44 (1), second sentence, of the Banking Act, the auditor has to exploit the results of this examination in the examination of the prudential facts. In the case of facts which have been the subject of the audit pursuant to § 44 (1) sentence 2 of the Banking Act, the supervisory reporting may be limited to significant changes that have occurred up to the balance sheet date. (5) According to § 30 of the German Banking Act ( of the Banking Act the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht-Bundesanstalt für Finanzdienstleistungsaufsicht-Bundesanstalt für Finanzdienstleistungsaufsicht-Bundesanstalt für Finanzdienstleistungsaufsicht-Bundesanstalt für Finanzdienstleistungsaufsicht-Bundesanstalt für Finanzdienstleistungsaufsicht-Bundesanstalt für Finanzdienstleistungsaufsicht), (6) The audit and reporting on the examination may be divided into a partial examination I and a part-examination report I as well as a part-examination II and a part-examination report II in accordance with the statutory auditor's discretion. The division of the examination areas has to be carried out steadily over several years. Major changes in the results of the Review Report I to the end of the reporting period are to be reported in the context of the Part-Review Report II. These include, in particular, the substantial changes in the quantitative data on risk-bearing capacity. (7) In the audit report, it should be stated how the deficiencies found during the last audit have been removed or what measures they have taken to ensure that they have been identified. Disposal has been initiated. Unofficial table of contents

§ 5 Form and deadline for reporting

Each examination report and each partial audit report is immediately after completion with the relevant head office of the Deutsche Bundesbank in simple form and at the Bundesanstalt in two copies in paper form. . In addition, an electronic version of the report shall be submitted. After hearing the Deutsche Bundesbank, the Bundesanstalt can specify in which file format and on which route the electronic version is to be submitted to it. In the case of examination reports, which are only to be submitted at the request of the Federal Institute, they determine in their request the number of copies and their form. Unofficial table of contents

§ 6 Annexes

Where explanatory statements are drawn up on the information required by this Regulation, these may be submitted for the purpose of improving readability in the form of annexes to the audit report, provided that the audit report itself includes: sufficient assessment is made and reporting in annexes does not make the audit report confusing. Unofficial table of contents

Section 7 Summary final remark

(1) In a final summary note, as far as this is not already done within the framework of the statements made before the report pursuant to Article 321 (1), second sentence of the Commercial Code, it shall be taken on all important issues to such an extent that: you yourself can win an overall part over
1.
the economic situation of the Institute,
2.
the risk-bearing capacity of the Institute,
3.
the organization of the Institute, in particular the establishment of an appropriate and effective risk management system; and
4.
compliance with the other supervisory requirements.
With regard to the economic situation of the Institute, particular attention shall be given to the business development, the assets, liquidity and earnings situation and the risk situation, as well as to the nature and extent of the non-balance-sheet transactions. (2) The The final note must also indicate whether the balance sheet items have been properly assessed, in particular whether the value adjustments and provisions are adequate, and whether the provisions of the Money Laundering Act and the provisions of the Financial Regulation (3) To summarize, what is to be done about the following: § 321 (1) sentence 3 of the German Commercial Code (Handelsgesetzbuch) have resulted in substantial complaints in excess of the above. (4) In the case of institutions that operate the financial leasing (Section 1 (1a) (10) of the German Commercial Code) Credit law), is to comment on whether the calculation of the substance value is based on plausible and plausible statements and assumptions. Unofficial table of contents

§ 8 Report sturnus; signature

(1) Insofar as the examiner is obliged under this Regulation to report only on changes, the auditor shall report in full at reasonable intervals on the presentation of the amendments. (2) The audit report shall be given in from place and date.

Section 2
Information on the institute

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§ 9 Presentation of the legal, economic and organizational bases

(1) It is necessary to report on the exhaustion and exceedance of the permit to operate banking transactions and the provision of financial services, as well as the fulfilment of related obligations during the reporting period. (2) The essential Changes in the legal, economic and organisational foundations of the Institute during the reporting period are to be presented, and in particular, reports shall be reported on:
1.
changes in the legal form and the articles of association or of the social contract,
2.
changes in the capital ratios and the relationships between shareholders,
3.
changes in the management and changes in its personnel composition, indicating the respective responsibilities of the individual directors;
4.
changes in the structure of banking operations, financial services and other transactions which are to be attributed to the financial sector in the broader sense;
5.
the imminent inclusion of new business activities;
6.
changes in legal and business relations with related undertakings and with other undertakings, as well as in the case of economically significant contracts of a commercial nature governing inter-company cooperation, in particular: on the nature and extent of the agreed services; the reporting can be omitted in so far as the Federal Institute and the Deutsche Bundesbank have filed a dependency report pursuant to section 312 of the German Stock Corporation Act for the reporting period,
7.
changes in the organizational structure of the institute as well as of the abluforganisation which is significant in terms of risk aspects; the current organizational chart shall be annexed to the audit report,
8.
significant changes in the IT system; the corresponding IT projects are to be presented in the audit report,
9.
Changes in the membership of the Institute to a financial conglomerate pursuant to § 1 (20) of the Banking Act as well as changes to the parent company of a financial conglomerate according to § 12 of the Financial Conglomerate-Supervisory Act.
(3) The auditor has to report on outsourcing of essential activities and processes separately, taking into account the requirements specified in § 25b of the Banking Act. In this context, a statement must be made as to whether the classification of outsourcing is understood to be essential or insignificant from the point of view of the risk, nature, scope and complexity. Outsourced essential activities and processes are, also in connection with the designations made in Appendix 5, to be clearly specified and demarcted. (4) The auditor has the involvement of the contractually bound To present and assess intermediaries within the meaning of Section 2 (10), first sentence, of the Banking Act into the risk management system. It shall report on whether and to what extent the information provided in the public register is in accordance with the information available to the Institute. It is also to be presented how the Institute ensures the professional competence and reliability of the tied agents. (5) The auditor has to report on whether the orders of the Federal Institute pursuant to § 4 (1) sentence 3 of the German Federal Institute for Foreign Affairs Securities trading law is complied with. Unofficial table of contents

§ 10 branch offices

The auditor has to report on the main foreign branches of the institute. The following shall be assessed for these branches:
1.
whose result components,
2.
their impact on the risk profile, as well as the risk situation and risk provisions of the whole institution, and
3.
the integration of these branches into the risk management of the whole institution.

Footnote

(+ + + § 10: For application, see Section 30 (1) + + +)

Section 3
Supervisory requirements

Subsection 1
Risk management and business organization

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§ 11 Adequacy and effectiveness of the risk management and regularity of the business organisation

(1) The auditor shall have the appropriateness and effectiveness of the risk management pursuant to Section 25a, paragraph 1, sentence 3 of the Banking Act, as well as the other requirements relating to the regularity of the business organization in accordance with Article 25a, paragraph 1, sentence 6 Point 1 of the Banking Act, taking into account the complexity and the risk content of the transactions operated. In particular, address risk and market price risks, including the interest rate change risks of the investment book, the liquidity risks and operational risks, and the associated risk concentrations, shall be dealt with separately. Operates the Institut algorithmic Handel in the sense of the BaFin-Rundschreibens 6/2013 (BA)-Requirements for systems and controls for the algorithmic trading of institutions-from 18 December 2013, published on the website of the Federal Institute, the auditor also has to report on whether these requirements are met by the Institute. (2) The auditor has to assess whether
1.
The strategies of the Institute are geared towards sustainable development,
2.
the established procedures for determining the risk-bearing capacity of the Institute ensure a prudent identification of the risks as well as the potential for risk cover,
3.
the internal control system is appropriate and effective and, in particular, has effective risk controlling and compliance functions,
4.
the internal audit is appropriate and effective;
5.
the staffing and technical and organisational equipment of the Institute is appropriate,
6.
the emergency concept for the IT systems is appropriate and effective.
(3) The auditor shall assess whether the directors meet the requirements pursuant to section 25c (2) sentence 1 and 2 of the Banking Act and the administrative or supervisory bodies the requirements pursuant to section 25d (3) sentence 1 or paragraph 3a sentence 1 of the (4) The auditor has to assess whether, within the scope of their duties and overall responsibility for the orderly business organization, the directors of the business managers fulfil their duties under Section 25c (3), (4a) and (4b) of the (5) The auditor has to assess whether the Structures of the Institute shall enable its administrative or supervisory body to carry out its duties properly. In the context of this assessment, the institution or non-institution of the committees shall be considered in accordance with Section 25d (8) to (12) of the Banking Act, taking into account the criteria in accordance with Section 25d (7), first sentence, of the Banking Act. The auditor shall also be responsible for assessing whether the chairperson of the committees and the chairman of the administrative or supervisory body are not appointed directly by the head of the internal audit and the head of the internal auditor. Risk controlling or the ladders of the organisational units responsible for the design of the remuneration systems can obtain information.

Footnote

(+ + + § 11: For application, see Section 46 (1) sentence 2 + + +) Unofficial table of contents

§ 12 Compensation schemes

(1) The auditor shall report on whether the Institute has been designated or has been classified as a significant institution within the meaning of the Remuneration Regulation of the Institute. Where appropriate, the risk analysis which has led to the classification as a non-significant institution should also be considered. (2) The auditor has the appropriateness and transparency of the institution's remuneration systems and their orientation. to assess the sustainable development of the Institute in accordance with Section 25a, Paragraph 1, Sentence 3, point 6 of the Banking Law. This also includes the assessment of whether the institution has determined an appropriate relationship between the variable and the fixed annual remuneration in accordance with Article 25a (5) of the Banking Act. (3) The auditor has to assess whether the Remuneration systems, including the remuneration strategy, support the achievement of the strategic institute targets and the compensation parameters are aligned with the business and risk strategies in accordance with the Institute ' s Compensation Ordinance. In doing so, the auditor has to report in particular on the following points:
1.
the remuneration systems of directors,
2.
Remuneration systems by business,
a)
the broad lines of the other remuneration systems (e.g. bonus pool determination and bonus allocation, remuneration parameters, payment methods),
b)
the fixed ceiling for the ratio between variable and fixed remuneration and the criteria by which the ceiling has been set,
3.
the remuneration systems for the control units;
4.
in the case of parent companies, compliance with the remuneration requirements within the Group,
5.
the involvement of the administrative or supervisory body.
(4) In addition, in the case of major institutions within the meaning of the Institute Remuneration Regulation, the following shall in particular be discussed:
1.
the process of identifying employees whose activities have a significant impact on the overall risk profile (risk takers) in the context of a risk analysis, the plausibility and the ability to make this process possible. and its outcome,
2.
the remuneration systems of risk takers, in particular with regard to the use of remuneration parameters, which take account of the objective of sustainable success, and the consideration of risks, their maturities, and capital and liquidity costs,
3.
the payment modalities for risk takers, in particular with regard to retention periods, blocking periods, the dependence on the sustainable value development of the institute and painting criteria,
4.
the design and tasks of the Remuneration Control Committee;
5.
the position, qualification, independence, organisational integration, tasks and equipment of the remuneration officer.

Footnote

(+ + + § 12: For application, see Section 30 (1) + + +)
(+ + + § 12 Abs 2, 3: For application see Section 63 (1) sentence 1 + + +) Unofficial table of contents

§ 13 IT Systems

(1) In the context of the assessment pursuant to Article 11 (2) (5) and (6), the auditor shall, in particular, present and assess whether the organisational, staffing and technical arrangements for ensuring integrity, confidentiality, The authenticity and availability of the data relevant to the banking system are appropriate and effective. In particular,
1.
information risk management,
2.
the IT security management,
3.
the IT operation,
4.
the procedures for application development and care, and
5.
the technical and operational procedures in the event of an emergency.
(2) If external IT resources are used, the above reporting obligations shall also cover these IT resources as well as their involvement in the reporting institution.

Footnote

(+ + + § 13: For application, see Section 30 (1) and Section 63 (2) Input sentence + + +) Unofficial table of contents

Section 14 Interest rate change risks in the investment book

(1) It is necessary to assess whether the measures taken by the Institute for the proper determination of the effects of a sudden and unexpected change in interest rates as defined in the first sentence of Article 25a (2) of the Banking Act as well as the handling of the reporting obligation under headings 378 to 430 of Annexes 12 and 13 of the Financial and Risk-Management Information Regulation are appropriate. In particular, changes are to be made to the last reporting period. (2) The amount of the potential loss in accordance with the pre-determined interest rate change in accordance with Article 25a, paragraph 2, sentence 1 of the Banking Act, at the last time of calculation as well as (3) The provisions of paragraphs 1 and 2 shall not apply to housing undertakings with a savings institution.

Footnote

(+ + + § 14: For application, see Section 63 (2) Input sentence + + +) Unofficial table of contents

§ 15 Sanation Planning

(1) In the context of the examination in accordance with Section 29 (1) sentence 7 of the Banking Act, it is necessary to assess whether the restructuring plan meets the requirements of § 12 (1) and § 13 (1) to (4) of the Sanitization and Settlement Act. The auditor shall examine the material aspects relevant to the planning of the refurbishing on factual accuracy and appropriateness. The examiner shall take into account any simplified requirements laid down in § 19 of the Sanitization and Resolution Act. To the extent that the restructuring plan contains assumptions, valuations or conclusions, these shall be considered for their plausibility and readability. In particular, the auditor has to assess:
1.
the presentation of the corporate structure and the business model, the naming of the essential business activities and the critical functions as well as the description of the internal and external networking structures in the restructuring plan according to § 13 Paragraph 2 (2) of the Sanitization and Resolution Act,
2.
the basic suitability, the effects and the feasibility of the options of action contained in the restructuring plan in accordance with § 13 (2) (3) to (5) of the Sanation and Settlement Act; the specific circumstances of the institute are to be found in this context. consideration,
3.
the qualitative and quantitative indicators in accordance with Section 13 (2), point 6 of the Sanation and Settlement Act, to the extent that they take due account of the specific features of the institute and within a defined escalation and escalation of the The information process in the event of a crisis allows for the timely implementation of action options,
4.
the scenarios for serious burdens pursuant to Section 13 (2) point 7 of the Sanation and Settlement Act with regard to the coverage of the main risk drivers, the feasibility and the specific suitability of the institute; with regard to the In addition to the specific requirements of the institute, the suitability of the scenarios must also be taken into account by the supervisory requirements for the particular gravity of the loads and the nature of the scenario in question,
5.
the effectiveness and feasibility of the recovery plan in accordance with Section 13 (2) (8) of the Sanation and Settlement Act, including whether the description and analysis of the interaction of load scenarios, indicators, and action options are sufficient in relation to the underlying assumptions, appropriate and comprehensible in the light of the analyses resulting therefrom,
6.
the communication and information concept in accordance with section 13, paragraph 2, point 9 of the Sanitization and Resolution Act, in order to ensure that it takes due account of the particularities of the individual options for action,
7.
the preparatory measures in accordance with section 13 (2) point 10 of the Sanation and Settlement Act, their suitability as well as the existence of an appropriate timetable and monitoring concept for the implementation; in this case it is also to be assessed whether the The reasons for the audit may be remedied by the preparatory actions.
(2) In the case of an institution exempted pursuant to Section 20 of the Sanitization and Settlement Act from the obligation to submit a separate restructuring plan, the auditor must verify that the institution has created the conditions necessary for the fulfilment of the requirements of the Requirements of § § 12 to 18 of the Sanation and Settlement Act are required by the institute-related security system.

Footnote

(+ + + § 15: For application, see Section 63 (1) sentence 1, para. 2 entry sentence, para. 3 + + +)

Subsection 2
Trading book

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§ 16 Preferences for the trading book

It is necessary to assess whether, during the reporting period, the Institute shall comply with the requirements set out in Articles 102 to 104 and 106 of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and Investment firms and amending Regulation (EU) No 646/2012 (OJ L 196, 27.7.2012, p. 1), in particular for the allocation of positions on the trading book and for the management of the trading book.

Footnote

(+ + + § 16: For application see Section 63 (3) + + +) Unofficial table of contents

Section 17-The exemption for small-scale trading activities

If the institution has made use of the exemption for commercial activities of small scale during the period under review, it is necessary to assess whether the institution's structure and its organisation are to determine the possible transgressions of the limits. in accordance with Article 94 (1) of Regulation (EU) No 575/2013, and whether the limits have been complied with during the reporting period. Cross-border crossings shall be indicated in the report according to the amount of the amount and the duration and the percentage of the excess.

Footnote

(+ + + § 17: For application, see Section 63 (1) sentence 1, para. 2 entry sentence, para. 3 + + +)

Subsection 3
Own resources, capital ratios and liquidity position

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Section 18 Determination of own resources

It is necessary to assess whether the arrangements made by the Institute for the proper determination of the hard core capital, the additional core capital and the supplementary capital are appropriate in the context of the Bank's supervisory reporting. Significant procedural changes are to be presented during the reporting period.

Footnote

(+ + + § 18: For application see Section 63 (3) + + +) Unofficial table of contents

Section 19 Own Resources

(1) The amount and composition of the institution ' s own resources referred to in Article 72 of Regulation (EU) No 575/2013 shall be determined on the basis of the state of the financial statements at the balance sheet date and subject to the adoption of the conclusion of the audited financial statements; in the case of branches within the meaning of Section 53 (1) of the Banking Act, taking into account the particularities of Section 53 (2) (4) of the Banking Act. The holdings of own resources held or held at other institutions, financial undertakings, first insurance undertakings and reinsurance undertakings shall be particularly marked by the name of these undertakings. (2) For the purposes of Capital instruments which the Institute pays to the hard core capital, the additional core capital or the supplementary capital is to assess the fulfilment of the respective requirements of Regulation (EU) No 575/2013. In respect of the items referred to in Article 26 (1) (c) to (f) of Regulation (EU) No 575/2013 and which are attributed to the hard core capital, it shall in particular be assessed whether they are fully and directly applicable to the Institute. Immediate coverage of risks and losses are available. It is also necessary to report on specific features in the development of own resources or of individual own resources during the reporting period. The owner's or the personally liable partner shall be presented. If interim results are added under Article 26 (2) of Regulation (EU) No 575/2013, it must be reported. (3) The instruments of the core capital without own emissions in domestic shares, which for the first time or for the first time continue to be Own resources are to be calculated according to the individual tranches with their essential characteristics; special features must be emphasized. (4) Instruments of the supplementary capital are to be presented in annual bands according to their maturity. (5) The Approach to the amounts referred to in Article 62 (c) and (d) of Regulation (EU) No 575/2013 (6) It is necessary to assess whether, in the calculation of its own resources, the Institute meets the requirements for a prudent assessment under Article 105 in conjunction with Article 34 of the Regulation (EU) No 575/2013.

Footnote

(+ + + § 19: For application see Section 30 (1) and Section 63 (3) + + +) Unofficial table of contents

§ 20 Capital Buffer

(1) It is necessary to assess whether the measures taken by the Institute for the proper determination of the combined capital buffer requirement in accordance with § 10i (1) of the Banking Act are appropriate. Important procedural changes are to be presented during the reporting period. (2) The compliance with the requirements of § 10i (2) and (3) of the Banking Act (Kreditwesengesetz) is to be reported.

Footnote

(+ + + § 20: For application, see Section 30 (1) and Section 63 (1) sentence 1, para. 2 entry sentence, para. 3 + + +) Unofficial table of contents

Section 21 Capital quotas

(1) It is necessary to assess whether the arrangements made by the Institute for the proper determination of the capital ratios referred to in Article 92 (1) of Regulation (EU) No 575/2013 are appropriate. (2) The calculation of the capital ratios at the balance sheet date is broken down in accordance with the elements referred to in Article 92 (3) of Regulation (EU) No 575/2013. The development of capital ratios should be presented.

Footnote

(+ + + § 21: For application, see Section 30 (1), § 63 (3) + + +)
(+ + + § 21 (2): For application, see Section 63 (1) sentence 1, para. 2, introductory sentence + + +) Unofficial table of contents

Section 22 solvency ratio in the case of housing undertakings with savings

(1) For housing undertakings with savings institutions, it is necessary to assess whether the arrangements made by the housing undertaking with the austerity institution for the proper determination of the solvency ratio in accordance with Article 2 (4) of the Housing Solvency Regulation is appropriate. In particular, changes are to be made to changes over the last reporting period. (2) For housing companies with savings institutions, the calculation of the solvency ratio at the balance sheet date is broken down according to the respective amounts of the corresponding accounts. . The development of the equity ratio is to be presented. Unofficial table of contents

Section 23 Liquidity situation

(1) The liquidity situation and the liquidity management are to be assessed. It is necessary to report on measures to improve the liquidity situation. (2) It is to be assessed whether the measures taken by the Institute for the proper identification of the liquidity indicators are appropriate and the prudential requirements placed on the Reporting on the liquidity provided for in Part 6 of Regulation (EU) No 575/2013. In particular, it is necessary to assess whether the delimitation of operational deposits made by the Institute in accordance with Article 422 (3) of Regulation (EU) No 575/2013 as well as the determination of the outflows from private customer deposits are appropriate. Changes to the last reporting period are to be made.

Footnote

(+ + + § 23: For application, see Section 30 (2) + + +)
(+ + + § 23 para. 2: For the application, see Section 63 (3) + + +)

Subsection 4
Disclosure

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Section 24 Open-disclosure requirements

The auditor shall assess the appropriateness of the processes for the identification and disclosure of the information in accordance with Part 8 of Regulation (EU) No 575/2013 and Article 26a of the Banking Act. The audit report states whether the Institute has complied with the disclosure requirements set out in Part 8 of Regulation (EU) No 575/2013 and Article 26a of the Banking Act.

Footnote

(+ + + § 24: For application, see Section 63 (1) sentence 1, para. 2 entry sentence, para. 3 + + +)

Subsection 5
Display

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§ 25 Display

The organisation of the notification and reporting system must be assessed. The provisions of the Institute for ensuring the completeness and accuracy of the advertisements and messages must be assessed, and any significant infringements found shall be listed.

Subsection 6
Cashless payment transactions; arrangements for the prevention of money laundering and terrorist financing as well as other criminal offences against the Institute

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§ 26 Date of examination and reporting period

(1) The examination of the arrangements of the institutions for the prevention of money laundering and terrorist financing, as well as other criminal acts, shall take place once a year. The examiner shall determine the commencement of the examination and the period under review, subject to the following provisions. (2) The reference period of the examination shall be the period between the date of the last examination and the period of validity of the review. (3) The examination must commence at the latest 15 months after the beginning of the reporting period for which it is responsible. (4) Compliance with the provisions of the Money Laundering Act, § § 24c and 25h to 25n of the Banking Act , and to Regulation (EC) No 1781/2006 of the European Parliament and of the Council of 15 November 2006 on the transmission of information on the payer for transfers of funds (OJ L 327, 30.12.2006, 1), in the case of credit institutions whose balance sheet total does not exceed EUR 400 million at the balance sheet date, is only in two years ' time, beginning with the first full financial year of the provision of banking transactions or financial services, unless the risk situation of the institution requires a shorter test interval. The same shall apply to securities trading undertakings which:
1.
are not authorized to obtain ownership or ownership of any funds or securities of customers, and
2.
do not act on their own account with financial instruments.
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Section 27 Presentation and evaluation of the measures taken to prevent money laundering and terrorist financing as well as other criminal acts

(1) The auditor shall assess whether the risk analysis carried out by the institution in order to prevent money laundering, terrorist financing and fraud at the expense of the institution is in line with the institution's actual risk situation. In addition, it has to represent the internal safeguards measures taken by the Institute to prevent money laundering and terrorist financing as well as other criminal acts within the meaning of Section 25h (1) of the Banking Act and to assess their appropriateness. The following shall be taken
1.
to the internal principles developed and updated by the Institute and the appropriateness of business and customer-related security systems and controls to prevent money laundering and terrorist financing, as well as to punishable acts in the The meaning of Section 25h (1) of the Banking Act,
2.
on the position and activity of the money laundering officer and his deputy, including their powers, and the means and procedures necessary for the proper performance of their duties; for institutions which themselves do not Subsidiaries within the meaning of the Banking Act of an institution or of an insurance undertaking subject to the Money Laundering Act shall also apply in respect of its subsidiaries as well as its foreign branches and branches, and
3.
whether the employees involved in the conduct of transactions and the initiation and justification of business relations are adequately informed about the methods of money laundering and terrorist financing, as well as of criminal offences, Actions within the meaning of Section 25h (1) of the Banking Act and the obligations inasmuch as they exist are to be informed.
In the presentation and assessment according to sentences 2 and 3, the risk analysis drawn up by the Institute and the audit carried out by the internal audit in the reporting period must be taken into account. (2) Furthermore, the To assess the extent to which the Institute has complied with customer-related due diligence obligations, in particular increased due diligence in cases of increased risk. (3) To report is also about compliance with the of the recording and retention obligations and the fulfilment of the obligation to Internal collection according to § 8 of the Money Laundering Act, whereby the information may also refer to companies or subsidiaries within the meaning of Article 25 (3) sentence 2 of the Banking Act, and notification of suspicity cases in accordance with § 11 of the Money Laundering Act. (4) If the institution has contractually outsourced the conduct of internal security measures or the exercise of customer-related due diligence obligations to a third person or another company, this shall be the case. (5) In relation to an institution which is a parent company in the For the purposes of Section 25l of the Banking Act, the auditor shall present and assess the extent to which the institution has taken appropriate measures to ensure that, in its subordinated enterprises, branches and branches, the group uniform To ensure the establishment of the internal security measures referred to in § 25l of the Banking Act, as well as the fulfilment of the above-mentioned obligations and, where appropriate, the performance of the more stringent obligations in force at the foreign seat. The fourth sentence of paragraph 1 and paragraph 4 shall apply accordingly. In so far as the measures to be taken in accordance with the first sentence are not permitted in a third country or are not actually practicable, the auditor shall also present and assess the extent to which the institution has taken appropriate measures to: Ensure that its downstream companies, branches and branches do not establish or continue business relationships there, do not conduct transactions and terminate existing business relationships. (6) For credit institutions is to assess the extent to which they fulfil their obligations in the case of cashless payment transactions for the identification, verification and transmission of full information on the payer's data. The same shall apply in relation to the measures taken by the above institutions for the identification and handling of incoming payment orders with incomplete payer data. (7) In the case of credit institutions, the extent to which they are based shall be shown in the case of credit institutions. Obligations pursuant to Section 24c (1) of the Banking Act have been fulfilled. In particular, it is to be assessed whether the methods used for this purpose guarantee an accurate detection of the recorded identification data with correct assignment to the account or depot in the retrieval system. If necessary, it is necessary to report on the proper performance of the orders of the Federal Institute according to § 6a of the Banking Act. (8) The main test results are in a questionnaire according to the provisions of Annex 6 to this Regulation record. The fully answered questionnaire shall be attached to the audit report. The questionnaire must also be submitted to the Federal Institute if no audit report is requested for the year in question in the case of credit institutions which have been certified to the Federal Republic of Germany. Section 26 (4) shall remain unaffected. Unofficial table of contents

Section 28 Presentation and evaluation of the measures taken to comply with the obligations laid down in Regulation (EC) No 924/2009

(1) In the case of credit institutions, the auditor shall assess whether the internal arrangements made by the credit institution are subject to the requirements of Regulation (EC) No 924/2009 of the European Parliament and of the Council of 16 September 2009 on Cross-border payments in the Community and repealing Regulation (EC) No 2560/2001 (OJ L 145, 31.7.2001, p. 11), as amended by Regulation (EU) No 260/2012 (OJ L 268, 9.10.2012, p. OJ L 94 of 30.3.2012, p. 22). In this context, it is necessary to assess whether the following provisions are complied with:
1.
the provisions on charges for cross-border payments referred to in Article 3 (1) of the Regulation;
2.
the provisions relating to the charges referred to in the first sentence of Article 4 (3) of the Regulation, which go beyond the remuneration referred to in Article 3 (1) of the Regulation, and
3.
The provisions on interbank charges for domestic slavery in accordance with Article 7 (1) of the Regulation.
(2) The auditor shall indicate the measures taken by the credit institution in order to comply with the requirements of Regulation (EU) No 924/2009 referred to in paragraph 1. (3) Where the credit institution is responsible for the meeting of internal arrangements has been contracted to a third person or another company, the auditor has to report on this. Unofficial table of contents

§ 29 Presentation and evaluation of the measures taken to comply with the obligations under Regulation (EU) No 260/2012

(1) In the case of credit institutions, the auditor shall assess whether the internal arrangements made by the credit institution comply with the requirements of Regulation (EU) No 260/2012. It shall be assessed whether:
1.
the availability of credit transfers and direct debits within the European Union under Article 3 of the Regulation is guaranteed or guaranteed;
2.
the technical requirements for credit transfers and direct debits referred to in Article 5 (1) to (3) and (7) and (8) of the Regulation are met, and
3.
the provisions on interbank charges for direct debits under Article 8 of the Regulation are complied with.
(2) The auditor shall indicate the measures taken by the credit institution in order to comply with the requirements of Regulation (EU) No 260/2012 referred to in paragraph 1. (3) Where the credit institution is to implement internal arrangements has been contracted to a third person or another company, the auditor has to report on this.

Subsection 7
Institutes affiliated to the Group

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§ 30 Exceptions for group members

(1) In accordance with the exemption, the provisions of § 10 concerning the internal company shall be subject to the provisions of Section 10 of the German Banking Act (Kreditwesengesetz) on the basis of the exemption from the group of groups and financial holding groups which the Federal Institute has exempted from the German Federal Banking Act. § § 12, 13, 19, 20, 21 as well as § 31 (1) sentence 3 and § 34 (3) of this Regulation are not applicable. (2) § 23 shall not apply to the exemption by the Federal Institute pursuant to Section 2a (4) of the Banking Act. (3) The auditor shall report on whether the conditions laid down in § 2a of the Credit law.

Section 4
Credit information

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Section 31 Reporting on the credit business

(1) The main structural characteristics and risks of the credit transaction are to be presented and assessed in accordance with § 19 of the Banking Act. The financial instruments which the Institute shall be responsible for shall also be addressed in this connection. Important features should be noted. It is also necessary to assess whether Articles 387 to 410 of Regulation (EU) No 575/2013 are complied with. In addition, it is necessary to report on compliance with § 15 of the Banking Act on Organ Credit. (2) The institute's specific procedures to ensure the formation of relevant groups of connected clients under Article 4 (39) of the Regulation (EU) No 575/2013 is to be assessed; substantial procedural changes during the reporting period are to be presented. (3) The procedure by which the credit to be examined has been selected is to be presented. (4) A risk grouping of the the total credit volume of the credit institution shall be determined in accordance with the institute specific procedures for the measurement and determination of the address failure risk in the data overview according to § 70. The presentation in the data overview is sufficient. (5) At risk concentrations and their internal institute treatment, including their integration into the risk strategy and risk management, must be considered.

Footnote

(+ + + § 31: For application, see Section 63 (1) sentence 2, subsection 2, introductory sentence + + +)
(+ + + § 31 (1) sentence 3: For application, see Section 30 (1) + + +) Unofficial table of contents

Section 32 Country risk

The total number of country risks received by the institution as well as the method for its control and monitoring are to be assessed. In particular, it is necessary to assess whether the assessment of the country risks is based on appropriate analyses.

Footnote

(+ + + § 32: For application, see Section 63 (1) sentence 2, subsection 2, introductory sentence + + +) Unofficial table of contents

Section 33 Organ lending

(1) All the organ credits according to § 15 of the German Banking Act are to be included in the selection of the loans under consideration. (2) Stets to be examined are loans
1.
members of the administrative or supervisory body,
2.
Spouses, life partners or minor children of the members of the administrative or supervisory body;
3.
Undertakings in the legal form of a legal person or a commercial partnership in which a legal representative of the legal person, a shareholder of the commercial company, a procurist or a representative of the whole of the Business operations authorised representative of this company belongs to the administrative or supervisory body of the institute.
(3) The exposures audited shall be broken down by risk groups and presented in a tabular form, indicating the essential characteristics. (4) The auditor shall assess whether there is evidence that the loans are not subject to market conditions. , or if there are indications of potentially serious conflicts of interest, which are likely to affect the reliability of the members of the organs pursuant to Section 25c (1) and Section 25d (1) of the Banking Act.

Footnote

(+ + + § 33: For application, see Section 63 (1) sentence 2, subsection 2, introductory sentence + + +) Unofficial table of contents

Section 34 Noteworthy Loans

(1) Noteworthy credits must be discussed individually by risk groups and listed in an overall register, indicating the site of the site. The value of these loans shall be assessed in accordance with § 35. Where borrowers are to be combined in accordance with Article 4 (1) (39) of Regulation (EU) No 575/2013, the sum of the loans granted by these borrowers shall be taken as a basis. (2) The following credit points shall be regarded as noteworthy in particular:
1.
credit for which a significant amount of risk provision is required or was required in the past financial year,
2.
credit, where there is a reasonable risk that they will become distressed with larger parts, which are significant in the context of the entire lending business;
3.
credit which has an exceptional nature of the collateral position;
4.
(c) organic-credits which are of exceptional importance in terms of their height or design, or which have resulted in a test of serious conflicts of interest during the examination of such loans.
(3) Remarkable credit framework quotas shall be discussed in accordance with risk groups and shall be listed in a full register, indicating the site of the fund. Credit framework quotas shall be deemed to be noteworthy if they reach or exceed the large credit definition limit referred to in Article 392 of Regulation (EU) No 575/2013. (4) The credit and credit framework quotas shall be limited to the limit, use, to represent collateral as well as any other information that is important for the assessment. Particular risk-related aspects should be highlighted.

Footnote

(+ + + § 34: For application, see Section 63 (1) sentence 2, subsection 2, introductory sentence + + +)
(+ + + § 34 (3): For application, see Section 30 (1) + + +) Unofficial table of contents

Section 35 Assessment of the value of credit

(1) In assessing the value of the loans within the meaning of Section 34 (2) (1), it is also necessary to assess whether the risk provision that has been formed is appropriate. (2) Insofar as the assessment of a credit within the meaning of Article 34 (2) (2) of the (3) In the case of remarkable loans to foreign debtors, the associated country risk must also be assessed.

Footnote

(+ + + § 35: For application, see Section 63 (1) sentence 2, subsection 2, introductory sentence + + +) Unofficial table of contents

§ 36 Compliance with the disclosure requirements of § 18 of the Banking Act

In the case of credit institutions, consideration should be given to whether, during the reporting period, § 18 of the Banking Act was observed. The auditor must assess the appropriateness of the institute's own procedures.

Footnote

(+ + + § 36: For application, see Section 63 (1) sentence 2, subsection 2, introductory sentence + + +) Unofficial table of contents

§ 37 Due due diligence in case of risk exposures arising from transferred credit risks

(1) In assessing whether the requirements for risk exposures arising from transferred credit risks are met, the formal rules and procedures implemented by an institution shall also be presented to the Institute for the analysis and collection of the exposures. the information referred to in Article 406 (1) (a) to (g) of Regulation (EU) No 575/2013 in respect of the securitisation positions held by him in the trading book and in the investment book. (2) Where an institution has different Formal rules or procedures for carrying out the due diligence procedure in accordance with Article 406 of Regulation (EU) No 575/2013 for securitisation positions held in the trading book and in the investment book, or in accordance with Article 14 of Regulation (EU) No 575/2013, the obligations set out in Part 5 of Regulation (EU) No 575/2013 on a consolidated or a consolidated basis. shall be included in the presentation of the formal rules and procedures.

Footnote

(+ + + § 37: For the application, see § 63 (1) sentence 1 and 2, para. 2 entry rate + + +)

Section 5
Final reporting

Subsection 1
The economic situation of the Institute, including the development of the business and the development of results

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§ 38 Business development in the reporting year

(1) The business development of the Institute shall be presented and explained in comparison with the figures for the reference year and the previous year that characterizing the Institute. (2) In the case of institutions with business units for which a German law is applicable, the Institute shall be responsible for the separate accounts (separate accounting areas), the business development of the separately accounting areas and the rest of the business shall be presented separately and explained. (3) In the case of credit institutions which a cooperative or a housing economy In the presentation and evaluation of the asset, liquidity and earnings situation, the examination board is connected or is examined by the examination office of a savings bank and giro association, and also indicators for the totality of the credit institutions or groups of comparable credit institutions of the examination board in question or of the area of the examination office concerned (average ratios). Unofficial table of contents

Section 39 Development of the financial situation

(1) The development of the financial position of the Institute shall be assessed. Special features which are important for the assessment of the financial situation, in particular the nature and scope of claims and obligations, are to be emphasized. (2) The reporting has also to be extended to cover
1.
Type and extent of quiet reserves and stiller loads,
2.
significant contracts and pending litigation, in so far as adverse effects on the financial situation may arise, and the formation of the necessary provisions,
3.
all declarations of patronage, including the content of these declarations and their legal obligation to be assessed.
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Section 40 Development of the earnings situation

(1) The development of the institution's earnings situation must be assessed. (2) Based on the institute's documents, the main sources of success and the main sources of success are also reported. (3) Possible effects of risks on the development of the earnings situation are to be presented; this is especially true for interest rate change risks. Unofficial table of contents

Section 41 Risk age and risk prevention

(1) The risk situation of the Institute shall be assessed. (2) The procedure for the determination of the risk provisions shall be presented and assessed. The nature, scope and development of risk provisions should be explained and the adequacy of risk prevention is to be assessed. If the period after the balance sheet date has become known to new risk prevention needs, it shall be reported on this.

Subsection 2
Notes on accounting

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Section 42 Explanatory Notes

(1) The balance sheet item, the statement of the balance sheet and the items in the income statement shall be explained in the light of the principle of the materiality of the item in question and should be compared with the previous year's figures. (2) Contingent obligations and other obligations shall be explained where it requires the relative importance of the post. Where information is provided, the following shall be taken into account:
1.
Any liabilities arising from guarantees and guarantees contracts shall require the indication of the types and amounts and the breakdown by borrowers (credit institutions and non-credit institutions); Credit guarantee groups shall also specify the amounts not yet valuated and the additional costs, where the amounts are to be estimated, if the exact figures are not available. It is to be stated whether necessary provisions are formed.
2.
Other obligations: The redemption obligations arising from unreal repurchase agreements shall be broken down according to the nature of the items in the pension scheme and by time limits.

Section 6
Information on institutional groups, financial holding groups, mixed financial holding groups and financial conglomerates as well as information in Group audit reports

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Section 43 Regulatory area

(1) This section is based on parent and subordinate companies of an institute group, financial holding group or mixed financial holding group pursuant to Section 10a (1) sentence 1 of the Banking Act, on financial conglomerates pursuant to § 1 (2) of the German Banking Act (Banking Act). (2) This section shall also be applied to subsidiaries in accordance with Article 22 of Regulation (EU) No 575/2013. If the institution is a member of a group, a financial holding group or a mixed financial holding group for which the Federal Institute is responsible for supervision on a summary basis, the auditor has the following: To assess the summary only in the audit report of the top national parent company. Unofficial table of contents

Section 44 Place of reporting

The reporting in accordance with this section may take place in the Audit Report of the parent company of the Institute Group, the financial holding group or mixed financial holding group in the Consolidated Audit Report if both reports are reported for the The reporting period or the reporting periods are created by the same auditor. Unofficial table of contents

Section 45 Enterprises to be included in the supervisory summary

(1) The companies included in the summary according to § 10a of the Banking Act are to be presented. For each company, the type of enterprise should be mentioned and indicate whether there is a duty to include the enterprise in the summary. (2) The auditor must assess whether the parent company has implemented the Procedures and processes ensure that all companies to be included in the summary according to § 10a of the Banking Act are taken into account. Where the derogation provided for in Article 19 (1) of Regulation (EU) No 575/2013 has been used, the auditor shall assess the existence of the conditions. (3) Where there are significant differences between the The consolidated financial statements and the summary according to § 10a of the German Banking Act (Kreditwesengesetz) are to be explained. Unofficial table of contents

§ 46 Reporting by supervisory groups

(1) The report on the audit must contain information which provides an overview of the situation of the group and its risk structure. § 11 shall be applied in accordance with the provisions of Section 25a, paragraph 3 of the Banking Act. (2) It is necessary to report on the arrangements under which the Group meets the requirements of Article 11 in conjunction with Part 4 of Regulation (EU) No 575/2013; and § 13c of the German Banking Act (Kreditwesengesetz). This reporting shall also include compliance with reporting obligations under Article 11 in conjunction with Article 394 of Regulation (EU) No 575/2013 and compliance with the notification requirement in accordance with Section 13c (1) sentence 1 of the Banking Act. Unofficial table of contents

Section 47 Aggregated Own Resources

(1) In the case of parent companies, the amount and composition of the group's own funds according to § 10a of the Banking Act shall be presented at the end of the business year at the balance sheet date of the parent institution. The particularities of the components of the own funds of the main subordinated undertakings shall be presented at the level in which they shall be included in the summary, in the case of the capital ratios of foreign subsidiaries. to enter into force, in particular on components where there are doubts as to whether they are in accordance with the components recognised in accordance with Article 72 of Regulation (EU) No 575/2013. § § 18 to 23 apply accordingly. (2) If a consolidated financial statements are used for the determination of the combined own resources according to § 10a paragraph 5 of the Banking Act, it is also necessary to report on special features in the time value determination. In the case of consolidated financial statements according to § 315a of the German Commercial Code, it is necessary to assess how the right to vote is used to evaluate financial instruments at fair value. (3) § 25 applies accordingly to the reporting and reporting system of the parent Company at the level of the institute group, financial holding group or mixed financial holding group. Unofficial table of contents

Section 48 Additional information

Subject to § § 46 and 47, the parent company of an institute group, financial holding group, mixed financial holding group as well as subordinated companies that the Bundesanstalt is in each case pursuant to § 2a Paragraph 2 of the Banking Act , in addition to the report on the audit of the parent company, it has been set up:
1.
the names of the group-affiliated companies which the Federal Institute has exempted pursuant to Article 2a (2) of the Banking Act and the extent of the exemption,
2.
transfers of own funds or repayments of liabilities by the parent company for the benefit of subordinated companies which the Federal Institute has exempted pursuant to Section 2a (2) of the Banking Act,
3.
Transfers of own funds or repayments of liabilities in favour of the parent company, provided that the Federal Institute has granted this exemption pursuant to Section 2a (2) of the Banking Act.
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§ 49 Minimum information in the Group audit report

(1) Regardless of the exercise of the right to vote in accordance with § 44, the following paragraphs and sections 2 to 9, 45 (1) and 2 as well as § 48 (1) and (2) shall apply for the consolidated audit report. (2) The economic situation of the Group shall be based on: (3) The transfer of a segment reporting based on business criteria to the relevant reporting parameters of the external accounting shall be explained. (4) To the following information: Statements in the examination report of a single group-affiliated institute If the situation of the Group is determined by the latter, and the subject-matter of the reference in the Consolidated Audit Report itself is adequately represented. Unofficial table of contents

§ 50 Supplementary provisions for companies of a financial conglomerate (§ § 17, 18 and 23 of the Financial Conglomerate-Supervisory Act)

(1) In the case of a parent company of a financial conglomerate within the meaning of Section 12 of the Financial Conglomerate-Supervisory Act, it shall be shown whether the calculation of the own funds and the solvency of the financial conglomerate § 18 of the Financial Conglomerate Financial conglomerate-Supervisory Act, and to report on whether the company has complied with the reporting obligation pursuant to Article 17 (2) of the Financial Conglomerate-Supervisory Act. (2) It is to be reported that the provisions of the Financial Conglomerate Supervisory Act have been complied with. Parent companies the requirements of § § 23 and 25 of the Financial Conglomerate-Supervisory Law is in place. This reporting also includes compliance with the notification requirements in accordance with § 23 (1) and (3) sentence 6 of the Financial Conglomerate-Supervisory Act.

Section 7
Special operations

Subsection 1
Pfandbrief store

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Section 51 Information on the earnings situation in the Pfandbrief store

(1) In the case of institutions operating the Pfandbrief business, the cash values shall be indicated by the values used for cover, broken down by mortgage Pfandbriefe, Public Pfandbriefe, Ship Pfandbriefe and Aircraft Pfandbriefe. (2) The The breakdown is to the extent that this information is obtained from the appendix or an annex to the audit report. Unofficial table of contents

Section 52 Information on the transparency requirements in accordance with § 28 of the Pfandbrief Act

In the case of institutions operating the Pfandbrief business, it is necessary to report on compliance with Section 28 of the Pfandbrief Act, in particular on the completeness and accuracy of the information mentioned therein. Unofficial table of contents

Section 53 Additional information in the case of institutions operating the Pfandbrief business

In the case of institutions operating the Pfandbrief business and issuing mortgage Pfandbriefe, Ship Pfandbriefe or Aircraft Pfandbriefe, within the framework of the individual credit meeting (§ § 34, 35), the values used for the cover are also the one of the the mortgage lending value determined by the credit institution concerned, including the yield value (including the gross profit, the cost of management and the rate of interest rate applied) and the value of the asset or the ship ' s mortgage value or the value of the ship ' s mortgage lending value, Aeroplane aeration value. It is necessary to indicate whether the value of the supply has been determined in accordance with the legal requirements. The assessment of individual cover credits and their presentation may be based on the results of the cover examination by the Federal Institute. Sentence 3 shall not apply to:
1.
Loan increases (post-lending),
2.
Non-performing loans,
3.
loans within the meaning of Section 34 (2);
4.
Expounds on industrial or industrial property, provided that they exceed 4% of the eligible own funds in the individual case,
5.
Loans to construction companies, building contractors or housing companies to finance housing structures, provided that they exceed the total amount of 6 per cent of the eligible own funds. In the calculation of the loans, loans from completed rental housing buildings and condominiums, whose income is essentially guaranteed, as well as self-healing properties already sold, can be left out of approach.

Subsection 2
Building savings bank business

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Section 54 Organisation and requirements

(1) In the context of the reporting in accordance with § § 9 and 11, the particularities of the Bausparkassenbustle are to be emphasized. The following shall also be taken into account:
1.
any conditions,
2.
the appropriateness of the credit business, with particular emphasis on risk concentration and its internal treatment, including its integration into the risk strategy and risk management; and
3.
the appropriateness of the organisation, the management and control of the distribution, including in relation to the risks arising from contracts relating to the distribution.
(2) It is necessary to report on compliance with the legal and prudential regulations specific to the construction sector as well as on compliance with the general terms and conditions for building savings contracts and the general business principles. Major infringements are to be presented and assessed. The level of utilisation and the use of the quotas, which are specified by the applicable business restrictions, must be indicated. (3) The reporting in accordance with § 25 shall be subject to reports of the building sparkasse and View to include. Unofficial table of contents

Section 55 Information on the credit business of Bausparkassen

(1) The assessment in accordance with § 54 also includes the securing of the loan receivings and the appropriateness of the mortgage lending value. (2) The construction loans are after their use at the end of the reporting year following the breakdown in Appendix 2 Position 1, point 7. A number of construction loans are to be combined with a borrower. For each size class, the number of loans, the total amount of loans and their percentage of the total stock of construction loans shall be given. Structural loans, pre-financing and intermediate financing loans, and other construction loans, shall be broken down in this case. Unofficial table of contents

Section 56 Information on the business development of building savings banks

Within the framework of the reporting in accordance with § 38, the business development of the Bausparkasse is also to be presented on the basis of appropriate building-saving measures on the assets and earnings situation as well as on the collective business. Specify and assess
1.
The change and structure of the building-saving and credit-new business; in particular, longer-term developments (for example, five-year comparison) are to be shown; in this case, the redeemed new business and the non-allocated To divide the contract stock per tariff into meaningful size classes and to specify the respective quantities and the respective total amount of the construction savings,
2.
, the contracting parties shall also be separated from credit institutions, insurance undertakings, municipalities, property developers and others for the new financial statements of building savings contracts intended for sale to customers, and shall indicate whether or not a the allocation and transfer to third parties is mandatory;
3.
the ratio of the building savings of the building savings contracts, which were dissolved in the reporting year prior to the full payment of the closing fee, is the completed new business of the reporting year (cancellation rate); the cancellation rate is at least also for the Indicate the previous year,
4.
are the number and subtotal of the contracts which have not been fully or not fully redeemed and which have not yet been cancelled.
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Section 57 Information on the liquidity situation of building savings banks

The volume and use of the foreign funds raised on the money and capital markets are to be presented. Unofficial table of contents

§ 58 Use of derivatives

(1) Where derivative hedging transactions are carried out, the examiner shall explain and assess whether the transactions are intended solely to limit the risks arising from authorised transactions and whether they are appropriate for the purposes of the security concerned. (2) If derivative hedging instruments are used by the Institute, the auditor must assess whether this is adequately taken into account in the risk management process. Unofficial table of contents

Section 59 Information on the earnings situation of building societies

The rate of interest shall be shown in comparison with the previous year and shall be broken down as follows:
1.
collective margin and collective interest income resulting from a comparison of the interest expense incurred in the refinancing of building savings loans in the case of savings deposits and interest income from savings loans;
2.
Margin and interest result from the intermediate unit of the free collective resources,
3.
Margin and interest income from the part of the pre-and interim financing operations, or from other construction loans, which are refinanced via non-structural funds, or from other loans to a significant extent,
4.
Remaining interest income from own resources and non-interest-bearing liabilities (Residual size).
The calculation shall be carried out on a simplified basis on the basis of average stocks and average interest rates. The existence and handling of interest-rate adjustment clauses in pre-financing and interim financing credit is to be reported. Unofficial table of contents

§ 60 Presentation of the collective business as well as the pre- and interim financing of building societies

(1) The allocation procedure and the allocation situation shall be reported on the basis of appropriate key figures. Where appropriate, changes are to be made in relation to the last financial years. It is necessary to report on the extent and the reason for the inclusion of external agents in the dispatching mass. In the event that repayment loans have been granted, separate information should be provided for the inclusion of external collectives. (2) The system of the structural simulation calculation (collective simulation) is to be presented. The future allocation situation is to be presented and assessed on the basis of collective simulations. The presentation should be done at least on the basis of a realistic and one for the specific collective pessimistic scenario. The quality of the simulation calculations must be assessed on the basis of target-actual comparisons of the respective previous-year forecasts. The evaluation should include as far as possible the results of such quality assurance measures, which are suitable for the disclosure of model errors. (3) It is also necessary to report on the main effects of the allocation scenarios. the collective liquidity and the earnings situation of the Bausparkasse. In particular, the effects of low-interest loan claims and high-yield yield contracts in comparison with the current market interest level are to be included. Special risks arising from the interplay of the different tariffs and tariff variants should be noted. (4) Additional information on the savings-cash-performance ratios within the meaning of Section 8 (1) (1) of the Act on the savings and cash-cash benefits are provided for each tariff. (5) To the extent that a derogation is granted pursuant to Article 1 (4) of the Bausparkassen-Regulation, it is necessary to report whether the underlying simulation model can still be considered suitable. (6) The following facts shall also be presented:
1.
the extent of the pre-and interim financing by third parties for which unconditional release commitments have been made;
2.
the calculation of the amount of the supply to the Fund for the structural saving protection according to § 8 (1) of the Bausparkassen-Regulation, the calculation of the interest rates in accordance with § 8 (2) and (3) of the Bausparkassen-Regulation as well as the use of the Fund for construction-saving protection according to § 9 of the Bausparkassen-Ordination,
3.
the calculation of the collective savings-cash-performance ratios and the values of the last five years.
In the case of loans in accordance with § 1 (1) and (2) of the Bausparkassen-Regulation, it is to be shown whether the actual duration of the credit utilization in the case of detached and on-going loans exceeds the expected mileage of the loan. (Section 1 (3) of the Bausparkassen-Regulation).

Subsection 3
Financial services institutions

Unofficial table of contents

Section 61 Own resources referred to in Article 97 (1) of Regulation (EU) No 575/2013

In the case of financial portfolio management and financial intermediaries who are not authorised to obtain ownership or ownership of customers ' funds or securities, and who do not act on their own account with financial instruments, it is necessary to indicate whether: Article 97 (1) of Regulation (EU) No 575/2013 has been complied with during the reporting period and at the balance sheet date. The use of the waiver of § 2 paragraph 8a in conjunction with Section 64h (7) of the Banking Act and on compliance with the prerequisite for this is to be reported. Unofficial table of contents

Section 62 Rules applicable to individual financial services institutions

(1) In the case of financial services institutions without the power to obtain ownership or ownership of customers ' funds or securities, it must be assessed whether, in accordance with the contractual agreements with the customer, as well as those of the customers, the powers granted to the financial services institution shall not have the right to obtain ownership or possession of any funds or securities of customers. The auditor has to assess whether sufficient supervision by the internal control system ensures that the institution does not actually take ownership or possession of funds or securities to be allocated to its clients. (2) The existing The powers of a financial services institution to obtain ownership or ownership of customers ' funds or securities are to be categorized and the individual categories to be presented according to their content. It must also be confirmed that this does not involve the operation of the deposit, depot or restricted custody business, and it is necessary to assess whether sufficient monitoring by the internal control system is ensured. (3) Financial services institutions which do not act on their own account with financial instruments shall be informed as to whether the institution has held financial instruments in its own stock in the year under review. Where appropriate, it should be stated that they have been credited to the assets or to the liquidity reserve. (4) Are investment intermediaries, senior intermediaries, financial portfolio managers, operators of multilateral trading systems and companies; who are engaged in the placement business do not have the power to obtain ownership or ownership of customers ' funds or securities in the provision of financial services and do not act on their own account with financial instruments, the to confirm that the necessary funds are required within the meaning of § 33 Paragraph 1, first sentence, point 1 (a) of the Banking Act, consisting of hard core capital. (5) In the case of financial services institutions acting on their own account with financial instruments, the structure of the financial services institutions shall be subject to the following conditions: Financial instruments held in their own resources. The turnover volumes and the number of transactions must be reported in the reporting period. (6) Financial services institutions which are factoring in the meaning of Section 1 (1) (2) (9) of the Banking Act or the financing leasing in the sense of § 1 (1a), second sentence, point 10 of the Banking Act, § § 64 and 65 shall apply accordingly. (7) In the case of financial services institutions, the financial leasing within the meaning of Section 1 (1a) sentence 2 (10) of the Banking Act , the auditor has to present the structure of the substance calculation. The examiner shall assess whether the calculation of the substance value is based on comprehensible and plausible information and assumptions, if:
1.
the institution must include a calculated substance value in the risk-covering potential in order to ensure the risk-bearing capacity within the meaning of section 25a, paragraph 1, sentence 3, point 2 of the Banking Act, or
2.
a bilancially over-indebted institute can only provide a positive forecast for the continuation of the substance only by using the substance value.
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Section 63 derogation

(1) § 12 (2) and (3), § § 15, 17, 20, 21 (2) and § § 24 and 37 are not to be applied to financial services institutions which are not authorized to acquire ownership or possession of customers ' funds or securities, and which do not apply to the own account with financial instruments. § § 31 to 37 shall be applied accordingly, with the proviso that the type and extent of the loans and compliance with the rules on reporting are to be reported. (2) In addition, § § 13, 14, 15, 17, 20, 21 (2), § § 24 and 31 bis 37 shall not apply to financial services institutions which:
1.
investment intermediaries, investment advisers, operators of a multilateral trading system, operator of the placement business or the placement agent,
2.
are not authorized to obtain ownership or ownership of any funds or securities of customers, and
3.
do not act on their own account with financial instruments.
(3) In the case of financial services institutions which operate the factoring within the meaning of Section 1 (1a) sentence 2 (9) of the Banking Act or the financing leasing within the meaning of Section 1 (1a) sentence 2 (10) of the Banking Act, the § § 15 bis 21, 23 (2) and 24 (no).

Subsection 4
Factoring

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§ 64 Data for institutions operating the factoring

In the case of credit institutions operating factoring within the meaning of Article 1 (1a), second sentence, point 9 of the Banking Act, the concentration is to be reported on one or a few connecting companies or industries.

Footnote

(+ + + § 64: For application, see Section 62 (6) + + +)

Subsection 5
Leasing

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Section 65 Information on financial leasing institutions

In the case of credit institutions operating in the form of financial leasing within the meaning of Article 1 (1a), second sentence, point 10 of the Banking Act, the composition of the leases, contract types, depreciation methods, and the delimitation of rental special payments shall be: To indicate disposal losses and pre-worries.

Footnote

(+ + + § 65: For application, see Section 62 (6) + + +)

Subsection 6
Audit of custodian business or restricted custody business

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Section 66 Examination subject

(1) In the case of institutions operating the depository business or the limited depositary business without being an investment service undertaking within the meaning of Article 2 (4) of the Securities Trading Act, the auditor shall comply with the provisions of the Custody account as well as the provisions of § § 128 and 135 of the German Stock Corporation Act (Stock Corporation Act) once a year (custodian examination). (2) The auditor can look at a custodian examination if all the depository conditions have ended. The deposit conditions shall be terminated if the securities are returned to the customer, on whose behalf the securities are delivered to third parties or the deposit conditions have been transferred with the consent of the customers to another credit institution. Unofficial table of contents

Section 67 Date of examination and reporting period

(1) The examination shall take place once a year. The examiner shall determine the commencement of the examination and the period under review subject to the following provisions in accordance with the appropriate discretion. (2) The period of the first audit shall be the period between the date of the commencement of the depository business or the period of validity of the period under review. Takeover of the custodian bank tasks and the deadline of the first examination. The reporting period of the following tests shall be the period between the date of the last examination and the date of the following examination. (3) The examination must be carried out no later than 15 months after the beginning of the reporting period for which it is responsible. have been started. Unofficial table of contents

Section 68 Special requirements for the depository examination report

(1) The depository examination report shall contain information on the regularity of the safekeeping and administration of securities for other, of the custody book, the orders on securities of customers and of the authorisations as well as for the observance of the § § 128 and 135 of the German Stock Corporation Act. (2) The depository examination report shall be submitted separately from the report on the annual financial statements and immediately after the examination has been completed in two copies of the German Federal Institute and the Deutsche Bundesbank, provided that the Bundesanstalt does not waive its submission. One copy is to be submitted in electronic form. In the case of the credit institutions referred to in Article 26 (1) sentence 4 of the Banking Act, the report shall only be submitted at the request of the Bundesanstalt. (3) In a summary closing note, the audited depository business as well as the compliance with the To assess the provisions of § § 128 and 135 of the German Stock Corporation Act, whether the audited transaction was operated properly and the audited tasks were properly fulfilled. In summary, it should be stated which major complaints have emerged as a result of the examination. Unofficial table of contents

Section 69 Examination of depositaries within the meaning of the capital investment law

(1) Where a credit institution or a branch of a credit institution is acting as depositary in accordance with Article 68 (3) in conjunction with paragraph 2 of the capital investment code, the result of the examination of that activity shall be a separate one. (2) The examination shall cover whether the credit institution or the branch has properly fulfilled the obligations referred to in § § 70 to 79 of the capital investment code as depositary. The organisation serving to fulfil the obligations laid down in the second sentence shall be set out in broad guidelines and shall be assessed on its appropriateness. The contracting capital management companies and externally managed investment companies, as well as the number of domestic investment assets managed for them and the net fund assets, are to be mentioned. (3) On major events, in particular in the issuing and withdrawal of shares of an investment property, in the case of conflicts of interest which have occurred in accordance with Section 70 of the Capital Investment Code, in the exercise of the control function in accordance with Article 76 of the Capital Investment Code and in the case of the The burden on investment assets with remuneration and The rate of charge in accordance with § 79 of the capital investment code is to be reported. In so far as claims under section 78 of the capital investment code have been asserted by investors in relation to the depositary or by the depositary vis-à-vis a capital management company, this is also to be reported on.

Section 8
Data Overview

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§ 70 Data overview

The forms in annexes 1 to 5 applicable to the respective institute shall be completed and shall be attached to the examination report. The form sheets in annexes 1 to 4 are to be supplemented by the corresponding data of the previous year.

Section 9
Final provisions

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Section 71 First-time application; Transitional provision

The provisions of this Regulation shall be applied for the first time to the financial year commencing after 31 December 2014. For the financial years beginning 1 January 2015, the Examination Report Regulation of 23 November 2009 (BGBl. 3793), as last amended by Article 4 of the Regulation of 20 September 2013 (BGBl I). 3672), which has been amended, and which has been amended. Unofficial table of contents

Section 72 Entry into force, external force

This Regulation shall enter into force on the day following the date of delivery. At the same time, the Audit Report Ordinance of 23 November 2009 (BGBl. 3793), as last amended by Article 4 of the Regulation of 20 September 2013 (BGBl I). 3672), except for force. Unofficial table of contents

Appendix 1 (to § 70)
SON01

(Fundstelle: BGBl. I 2015, 948-952)
Data overview for credit institutions and financial services institutions of Groups I and II
The stated amounts (commercial rounding) are in the form of thousand. Euro (EUR);
The percentages are to be indicated by a decimal place.
Position reporting year (1) previous year (2)
(1) Data on the organizational basics
1. Application of the rules on the trading book:
yes (= 0)/no (= 1)

300
2. Institute is a capital market-oriented company:
yes (= 0)/no (= 1)

428
3. Human resources in accordance with § 267 (5) HGB 001
(2) Data on the asset
1. Stock reserves according to § 340f HGB
a) -not considered as own resources shall be considered to be silent reserves
§ 340f HGB

002
b) Reserves bound in accordance with § 340f HGB due to lower individual value adjustments
400
2. Reserves according to § 26a KWG i. d. F. of 11 July 1985 401
3. Exchange reserves in the case of debt securities and other fixed-income securities
a) Gross amount of price reserves 301
b) Net amount of course reserves 1) 302
4. Exchange reserves in the case of shares and other non-fixed-income securities, as well as participations and shares in affiliated companies
a) Gross amount of price reserves 303
b) Net amount of course reserves 1 ) 304
5. Forged depreciation on debt securities and other fixed-income securities by taking over into fixed assets

305
6. Forged depreciation on shares and other non-fixed-income securities by taking over into fixed assets
306
7. Unrealised reserves in land, equal rights and buildings (insofar as they are the own resources referred to in Article 484 (5) Regulation (EU) No 575/2013 (CRR) i. V. m. Section 10, paragraph 2b, point 6 of the KWG i. d. F. to 31.12.2013)


005
8. Holdings in a financial sector company referred to in Article 4 (1) (27) (c) to (h) CRR
402
(3) Data on liquidity and refinancing
1. Liabilities to credit institutions that exceed 10 percent of "liabilities to credit institutions"
022
250 Stk. Stk.
2. Liabilities to customers exceeding 10 percent of "liabilities to customers"
023
251 Stk. Stk.
3. Refinancing opportunities pledged to the credit institution without those at the Deutsche Bundesbank
a) Commitments 024
b) Mobilisation 025
(4) Data on the earnings situation
1. Interest Result
a) Interest receivable 2) 029
b) Interest charges 030
c) of which: for silent deposits, for enjoyment rights and for subordinated liabilities
031
d) Interest Result 032
2. Accrued interest from distressed claims 403
3. Commission Result 3)
a) Commissions receivable 313
b) Commission expenses 314
c) Commission Result 033
only to be disclosed by credit institutions, in so far as they are not securities trading banks:
4. Net income of the trading stock according to § 340c (1) HGB
a) from transactions in securities of the commercial stock 034
b) from shops with foreign exchange and precious metals 4) 035
c) from shops with derivatives 036
shall be disclosed only by financial services institutions and by securities trading companies:
4. Expenses and income of the commercial stock
a) Expenditure arising from transactions in securities of the commercial stock
315
b) Income from transactions in securities of the trading stock 316
c) Expenses from shops with foreign exchange and precious metals 4) 317
d) Proceeds from operations with foreign exchange and precious metals 4) 318
e) Expenses from dealings with derivatives 319
f) Proceeds from dealings with derivatives 320
5. Result from the other non-interest-dependent business 5) 037
6. General administrative burden
a) Personnel expenses 6) 038
b) other administrative expenses 7) 039
7. Other and extraordinary income and expenses
a) Income from previous depreciation, value adjustments
and provisions in the credit business

040
b) Depreciation and amortisation of receivables as well as allowances for reserves in the credit business
041
c) Income from attributions in the case of securities of the liquidity reserve and of transactions with these securities
042
d) Depreciation on securities of the liquidity reserve and expenses arising from transactions with these securities
043
e) Income from financial investments, property, plant and equipment, and intangible assets, as well as from transactions with such goods

044
f) other other and exceptional income 8) 045
g) Depreciation and amortisation of financial assets, property, plant and equipment, and intangible assets, as well as expenses arising from transactions with such goods

046
h) other other and exceptional expenses 9) 047
8. Taxes on income and income 048
9. Income from loss-taking and cash-to-balance claims
049
10. Expenses arising from the formation of reserve reserves according to § 340f and § 340g of the German Commercial Code (HGB)
050
11. Income from the dissolution of reserve reserves according to § 340f and § 340g of the German Commercial Code (HGB)
051
12. Profits made on the basis of a profit community, a profit or loss of profit or a partial profit or loss transfer
052
13. Profit advance from the previous year 053
14. Loss advance from the previous year 054
15. Arrests of capital and profit reserves 055
16. Settings in capital and profit reserves 056
17. Withdrawal from the capital of human rights 057
18. Replenials of the Pleasure Capital 058
(5) Data on the credit business 10)
1. Amount of credit 073
2. Including: loans to non-banks 074
3. Information on credit to be included in internal risk classification procedures based on internal and external credit ratings
a) Credit volume referred to in internal risk classification procedures
407
b) Loans with increased failure probability (yellow area) 11) 408
(ba) existing collateral for loans with increased failure probability
425
c) > 90 days in arreal loans (excluding single-value adjustment-EWB)
409
(ca) existing collateral for loans in arrests 12) 410
d) Other loans associated with a failure category before the removal of EWB 13)
411
(da) the level of individual individual value adjustments 14) 412
(db) existing collateral for the remaining loans assigned to a failure category 13)
413
e) Level of flat-rate individual value adjustments 414
4. Information on credit not included in internal risk classification procedures
a) > 90 days in arreal loans (excluding loans for which a single-value adjustment-EWB was formed)
415
b) existing collateral for loans in arrests 416
c) Single-value credits not included in internal risk classification procedures before the removal of EWB 15)
417
d) Individual value adjustments for individual value-adjusted loans not included in internal risk classification procedures 14)
418
e) Existing collateral for the value-added credits not included in internal risk classification procedures 13)
419
f) Level of flat-rate individual value adjustments 420
5. Verified Gross Loan Volume 10 ) 421
6. Including: loans to non-banks 422
7. Gross volume of loans to such sectors, representing a share of > 10% of gross hourly credit volume
423
8. Untaxed flat-rate corrections 16) 080
9. Single-value adjustments
a) Stock in the previous year's balance sheet 332
b) Consumption 333
c) Resolution 334
d) Education 335
e) new status 336
10. Provisions in the credit business 17)
a) Stock in the previous year's balance sheet 337
b) Consumption 338
c) Resolution 339
d) Education 340
e) new status 341
11. Depreciation and amortisation of claims payable to the profit and loss account
086
12. Land acquired in order to rescue receivings; and
Buildings

087
13. Qualifying holdings in companies outside the financial sector, the nominal value of which exceeds 15% of the eligible own funds of the deposit credit institution 18)
a) of the audited individual institution 426
349 Stk. Stk.
b) of the Institute Group 19) 427
351 Stk. Stk.
14. Among them: shares referred to in Article 89 (3) (a) CRR 352
(6) Image-to-balance claims
1. Cash-effective claims
a) in the reporting year 20) 091
b) Inventory at year-end 092
2. Non-cash claims
a) in the reporting year 20 ) 093
b) Inventory at year-end 094
(7) Additional information
1. Deviations within the meaning of Section 284 (2) (3) of the HGB
a) of accounting methods yes (= 0)/no (= 1) 095
b) of valuation methods yes (= 0)/no (= 1) 096
2. The book value of the assets of the pension in the case of real repurchase transactions (§ 340b (4) sentence 4 HGB)
106
3. Amount of transferable securities not valued at the lower value for the following items (Section 35 (1) (2) of the RechKredV)
a) Debt securities and other fixed-income securities (asset items No 5)
107
b) Shares and other non-fixed-income securities (Assets item no. 6)
108
4. Leasing business
a) Total number of activated leased items 109
b) depreciation and amortisation contained in item 5 (account form) or 11 (season form) and value adjustments on leasing items

110
c) income from leasing operations included in item 8 of revenue
111
5. Subordinated assets
a) subordinated exposures to credit institutions 112
b) subordinated claims to customers 113
c) other subordinated assets 114
6. Notice of the claims and liabilities according to § 340d of the German Commercial Code (HGB) in conjunction with § 9 of the RechKredV
a) other exposures to credit institutions, with the exception of the building savings contained therein from completed building savings contracts (asset item no. 3 b) with a residual maturity
(aa) to three months 354
(bb) more than three months to one year 355
cc) more than one year to five years 356
(dd) more than five years 357
b) Claims to customers (asset item no. 4) with a residual maturity
(aa) to three months 358
(bb) more than three months to one year 359
cc) more than one year to five years 360
(dd) more than five years 361
c) Liabilities to credit institutions with agreed maturity or period of notice (passive item no. 1 b) with a residual maturity
(aa) to three months 362
(bb) more than three months to one year 363
cc) more than one year to five years 364
(dd) more than five years 365
d) Savings deposits with agreed period of notice (passive item No 2 a) with a residual maturity
(aa) to three months 366
(bb) more than three months to one year 367
cc) more than one year to five years 368
(dd) more than five years 369
e) Other liabilities to customers with agreed maturity or period of notice (passive item no. 2 b) bb) with a residual maturity
(aa) to three months 370
(bb) more than three months to one year 371
cc) more than one year to five years 372
(dd) more than five years 373
f) other securitised liabilities (liabilities item no. 3 b) with a residual maturity
(aa) to three months 374
(bb) more than three months to one year 375
cc) more than one year to five years 376
(dd) more than five years 377
g) Exposures to customers (asset item no. 4) included in the item "receivable to customers" (asset item no. 4)
378
h) amounts contained in the heading "Bonds and other fixed-income securities" (asset item No 5), which are due in the year following the balance sheet date

379
i) amounts contained in the sub-item "issued debt securities" (liabilities item no. 3 (a)), which are due in the year following the balance sheet date

380
1)
Here negative earnings contributions from the hedging transactions are to be offset with the price reserves of the secured assets.
2)
Including current proceeds from participations, income from earnings abduction contracts and leasing fees.
3)
The income and expenses for running loans should also be recorded here.
4)
Including the gains and losses arising from foreign exchange transactions regardless of whether they are interest-related or cursled expenses or income.
5)
In this case, the results from trade in goods and by-holdings, as well as all other ordinary results from the non-interest-dependent business, are to be classified, which do not fall under heading (4) No 3 or 4.
6)
Including expenses for contractually agreed fixed activity remuneration to the personally liable partners. Expenses for workers hired by foreign employers are to be attributed to the other administrative burden.
7)
This includes, inter alia, depreciation and amortisation of property, plant and equipment, and intangible assets, other than extraordinary depreciation. All taxes are to be recorded here, except taxes on income and income.
8)
In this case, all proceeds must be disclosed which are not attributable to the ordinary business and therefore do not enter into the operating result, but not income from loss-taking measures and from the ability to make up-to-date claims for the balance sheet.
9)
In this case, all expenses which are not attributable to the ordinary business and therefore do not enter into the operating result are to be disclosed, but not expenses from profit-loss guidance.
10)
In the case of credit transaction information, the term of credit in accordance with Section 19 of the KWG is to be used as a basis. Derivatives shall be indicated with their credit equivalent amount, in accordance with the calculation method applied by the institutions (see Part 3, Title II, Chapter 6 CRR). The amounts to be deducted from the amounts after deduction of value adjustments.
11)
This includes commitments that do not satisfy a failure criterion, but whose failure probability (PD) is 4% or exceeds it. If the risk classification method used does not have a risk class with a 4% threshold, then the next higher threshold shall be used. If the risk classification method used internally should not be based on determined failure probabilities (PDs), a delineation of the yellow range that is equivalent to the 4% threshold should be carried out. This must be traceable to third parties and should be applied consistently beyond the examination period.
12)
Values determined by the Institute as part of the initial and subsequent evaluation of the credit guarantees according to BTO 1.2.1 No. 2 to 4 and BTO 1.2.2 No. 3 and 4 of the Minimum Requirements for Risk Management (MaRisk) of the BaFin.
13)
This category does not include any loans to which only flat-rate single-value adjustments have been made.
14)
The information on the level of the EWB formed shall be in accordance with the values taken into account in the annual accounts. In addition, reserve reserves, which are linked to acute risks and whose level has been waived for the formation of EWB, as well as individually attributable provisions for default risks, are to be added. The reserve reserves taken into account here are in addition in position (2) No. 1 b (Pos. 400), but not in position (2) No 1 a (Pos. 002).
15)
Loans for which, as an exception, reserve reserves have been committed instead of EWB are also to be recorded here.
16)
Including amounts shown in the provisions.
17)
To the extent that flat-rate value adjustments are shown as provisions, they must be given under heading (5) No 8.
18)
Significant holdings referred to in Article 89 (1) or (2) CRR, including the shares covered by the provisions of Article 89 (3) (a).
19)
Where the relationship is also on a consolidated basis in accordance with Article 11 (2) (i). V. m. Article 89 CRR must be complied with in addition to this information.
20)
Net position (received ./. repaid).

Footnote

Annex 1 Table (7) (6) (a) (a) Inbox italics: Due to obvious inaccuracy, the word "contained" has been replaced by "contained" Unofficial table of contents

Appendix 2 (to § 70)
SON02

(Fundstelle: BGBl. I 2015, 953-957)
Additional data overview for building savings banks
The stated amounts (commercial rounding) are in the form of thousand. Euro (EUR);
The percentages are to be indicated by a decimal place.
Position reporting year (1) previous year (2)
(1) Additional data on the credit business
1. Zins and tilting residues 150
2. Loan repayment loans
a) Number 151 Stk. Stk.
b) Total 152
3. Pre-and interim financing by third parties for which unconditional rejection commitments have been given
153
4. Pending forced displacement and compulsory administrative procedures
a) Number 154 Stk. Stk.
b) Total amount of loans underlying 155
5. Forced displacement procedures closed, raised and set in the year under review
a) Number 156 Stk. Stk.
b) Total amount of loans underlying 157
6. Land acquired for the prevention of losses of fundamental rights
a) Number 158 Stk. Stk.
b) Balance Sheet Value 159
c) Profits resulting from the resale of acquired land
160
d) Losses incurred in the resale of acquired land
161
7. Size Class Outline
a) Structural loans of up to EUR 50 000 as a percentage of the total stock of building loans
162

%

%
b) Construction savings of more than 250 000 euro as a percentage of the total stock of building loans
163

%

%
c) Pre-and interim financing credits up to EUR 50 000 as a percentage of the total stock of pre-financing and intermediate financing credits
164

%

%
d) Pre-financing and interim financing credit of more than EUR 250 000 in percentage of the total stock of pre-financing and intermediate financing credits

165


%


%
e) other construction loans up to EUR 50 000 as a percentage of the total stock of other construction loans
166

%

%
f) Other construction loans of EUR 250 000 as a percentage of the total stock of other construction loans
167

%

%
(2) Construction-saving data
1. Contract Stock of the Construction Savings Agreements
a) Number 168 Stk. Stk.
b) Building savings 169
2. New financial statements of building savings agreements
a) Number 170 Stk. Stk.
b) Building savings 171
3. Financing of pre- and interim financing credits
a) collective 172
b) external collective 173
4. Ratio of building savings loans to the stock of building savings deposits 610
5. Structural Savings Deposits 611
6. Building loans 612
7. External oleclectic system 613
8. External colleective refinancing 614
9. Supply to the "Fonds zur Bauspartechnische safeguard" 615
10. Inventory of the "Fund for the Protection of Structural Engineering" 616
11. Net structural savings (building savings) 617
12. Expenditure on financial credits to be allocated to pre-financing and intermediate financing credits
a) collective 174
b) external collective 175
13. Waiting Time Factors
a) Saving intensity I 176 % %
b) Saving intensity II 177 % %
c) Tilting intensity I 178 % %
d) Tilting intensity II 179 % %
14. Continued building savings contracts
a) Number 180 Stk. Stk.
b) Building savings 181
c) Building savings 182
d) average degree of tension 618
e) average building savings 619
15. The percentage changes of the redeemed new business that occurred in relation to the previous year
620
15a. Increases according to number and building savings of the building savings contracts 636
16. Ratio of the construction savings of the continued contracts to the construction savings of the unallocated contracts
621

%

%
17. Share of gross domestic savings in non-allocated contract stock
622
18. Building savings of the announced contracts, the savings deposits of which have been repaid in the financial year
623
19. Stornoquote 1) 624 % %
20. Repayments of savings deposits made from announced contracts
625
21. Total revenue from the dispatching mass 626
22. Repayment Rate 627 % %
23. Loan History Rate 628 % %
24. Loan inertia 629 % %
25. Average interest rates of the
a) Structural Savings Deposits 630 % %
b) Building loans 631 % %
c) external oleclectic system 632 % %
d) External colleective refinancing 633 % %
26. Interest expense on savings deposits
Rate 1 700
Rate 2 701
Rate 3 702
Rate 4 703
Rate 5 704
Rate 6 705
Rate 7 706
Rate 8 707
Rate 9 708
Rate 10 709
Rate 11 710
Rate 12 711
Rate 13 712
Rate 14 713
Rate 15 714
Rate 16 715
Rate 17 716
Rate 18 717
Rate 19 718
Rate 20 719
Rate 21 720
Rate 22 721
Rate 23 722
Rate 24 723
Rate 25 724
Rate 26 725
Rate 27 726
Rate 28 727
Rate 29 728
Rate 30 729
Rate 31 730
Rate 32 731
Rate 33 732
Rate 34 733
Rate 35 734
Rate 36 735
Rate 37 736
Rate 38 737
Rate 39 738
Rate 40 739
Rate 41 740
Rate 42 741
Rate 43 742
Rate 44 743
Rate 45 744
Rate 46 745
Rate 47 746
Rate 48 747
Rate 49 748
Rate 50 749
27. Interest income from construction loans
Rate 1 800
Rate 2 801
Rate 3 802
Rate 4 803
Rate 5 804
Rate 6 805
Rate 7 806
Rate 8 807
Rate 9 808
Rate 10 809
Rate 11 810
Rate 12 811
Rate 13 812
Rate 14 813
Rate 15 814
Rate 16 815
Rate 17 816
Rate 18 817
Rate 19 818
Rate 20 819
Rate 21 820
Rate 22 821
Rate 23 822
Rate 24 823
Rate 25 824
Rate 26 825
Rate 27 826
Rate 28 827
Rate 29 828
Rate 30 829
Rate 31 830
Rate 32 831
Rate 33 832
Rate 34 833
Rate 35 834
Rate 36 835
Rate 37 836
Rate 38 837
Rate 39 838
Rate 40 839
Rate 41 840
Rate 42 841
Rate 43 842
Rate 44 843
Rate 45 844
Rate 46 845
Rate 47 846
Rate 48 847
Rate 49 848
Rate 50 849
28. Interest receivable from pre-and interim financing credit 634
29. Expenditure on collective and external financial resources 635
30. Scope of the allocation offers 183
31. Extent of the allocation assumptions 184
32. Usage for the contingent pursuant to § 4 (2) of the Bausparkassengesetz (Bausparkassengesetz) (BausparkG)
381
33. Large-scale construction savings contracts according to § 2 of the Bausparkassen-Ordination
(BausparkV)
a) Total amount of large-scale construction contracts 232
b) Total amount of large-scale construction contracts concluded within the calendar year
234
c) The total amount of the rapid savings contracts to be applied in accordance with paragraph 2 in conjunction with paragraph 4
235
d) The total amount of the rapid savings contracts to be applied in accordance with paragraph 3 in conjunction with paragraph 4
243
34. Use of quotas for quotas in accordance with the
BausparkV
a) for the contingent for commercial lending in accordance with § 3 236
b) for the contingent on loans to participating undertakings in accordance with Article 4 (1)
237
35. Pre-financing and interim financing credit according to § 1 BausparkV
a) Pre-financing and interim financing credit in accordance with § 1 (1) sentence 1 239
b) Total amount of loans referred to in Article 4 (1) (1) BausparkG with a probable maturity up to the number of months specified in § 1 (3) sentence 1 BausparkV

240
c) Total amount of pre-financing loans referred to in the second sentence of paragraph 1
241
d) Total amount of loans referred to in § 1 (1) and (2) with a probable maturity up to the number of months specified in § 1 (3) sentence 1 and more than in the number of months specified in section 1 (3) sentence 2


242
1)
The cancellation rate is the ratio of the building savings of the building savings contracts, which were dissolved in the reporting year prior to the full payment of the closing fee, to the completed new business of the reporting year.
Unofficial table of contents

Appendix 3 (to § 70)
SON03

(Fundstelle: BGBl. I 2015, 958)
Additions to the data overview for institutions that run the Pfandbrief business
The stated amounts (commercial rounding) are in the form of thousand. Euro (EUR);
The percentages are to be indicated by a decimal place.
Position reporting year (1) previous year (2)
(1) Additional data on the credit business of Pfandbrief banks,
issue mortgage Pfandbriefe
1. Mortgage loans
a) Mortgage Loans within the Beleification Limit
(§ 14 PfandBG)

150
b) Mortgage loans outside the Beleihungsfrontier (free peak) 151
c) Maximum limit according to § 13 paragraph 1 sentence 2 PfandBG 152
d) Total cover mortgages 153
e) Congruent mortgages at construction sites and new buildings that are not yet profitable
154
f) Maximum limit § 16 Paragraph 3 sentence 1 PfandBG 155
g) Maximum limits § 16 paragraph 3 sentence 2 PfandBG 157
h) Cover mortgages at construction sites 156
2. Loans to public authorities pursuant to § 20 PfandBG
a) Loans to public authorities in total 158
b) loans guaranteed by public authorities in accordance with Article 20 (1), first sentence, point 2 of the Pfandbrief Act
159
c) Loans to public authorities abroad pursuant to Article 20 (1) (1) (1) (b) to (e) of the PfandBG
160
d) Maximum limit according to § 20 paragraph 1 sentence 2 PfandBG 161
(2) Additional data on the credit business of Pfandbrief banks, which issue public Pfandbriefe
Loans to public authorities pursuant to § 20 PfandBG
(not included in Pfandbriefe)

920
(3) Additional data on the credit business of Pfandbrief banks,
issue the shipping letters
Ship Mortgage Loans
a) Ships ' mortgage loans within the mortgage limit
(§ 22 (2) sentence 1 PfandBG)

164
b) Shipping mortgage loans outside of the mortgage limit
(free lace)

165
(4) Additional data on the credit business of Pfandbrief banks that issue aircraft Pfandbriefe
Aircraft loans
a) Aircraft loans within the Beleification border
(§ 26b paragraph 2 sentence 1 PfandBG)

930
b) Aircraft loans outside the Beleihungsfrontier (free peak) 931

Footnote

Appendix 3 Table para. 2 italics: Due to obvious inaccuracy, the word "PfandB" has been replaced by "PfandBG" Unofficial table of contents

Appendix 4 (to § 70)
SON04

(Fundstelle: BGBl. I 2015, 959-960)
Data overview for Group IIIa and IIIb financial services institutions
The stated amounts (commercial rounding) are in the form of thousand. Euro (EUR);
The percentages are to be indicated by a decimal place.
Position reporting year (1) previous year (2)
(1) Data on the organizational basics
Human resources in accordance with § 267 (5) HGB 001
(2) Data on the asset
Own resources referred to in Article 72 of Regulation (EU) No 575/2013 (CRR), or
§ 53 KWG according to the state of the business at the balance sheet date
a) Core capital 006
aa) hard core capital 426
(ab) additional core capital 427
b) Supplementary capital 007
(3) Data on the earnings situation
1. Interest Result
a) Interest receivable 1) 029
b) Interest charges 030
c) of which: for silent deposits, for enjoyment rights and for subordinated liabilities
031
d) Interest Result 032
2. Commission Result
a) Commissions receivable 313
b) Commission expenses 314
c) Commission Result 033
3. Result from other non-interest-related business 2) 037
4. General administrative burden
a) Personnel expenses 3) 038
b) other administrative expenses 4) 039
5. Other and extraordinary income and expenses 900
6. Taxes on income and income 048
7. Income from loss-taking and cash-to-balance claims
049
8. On the basis of a profit community, a profit-making
or a partial profit or loss transfer contract

052
9. Profit advance from the previous year 053
10. Loss advance from the previous year 054
11. Arrests of capital and profit reserves 055
12. Settings in capital and profit reserves 056
13. Withdrawal from the capital of human rights 057
14. Replenials of the Pleasure Capital 058
(4) Data on the credit business
1. Large credit requiring annotation 088
2. Non-application of the provisions of the KWG on the trading book:
Number of exceedances of the large-scale credit ceiling referred to in Article 395 (1) CRR
a) of the audited individual institution 342 Stk. Stk.
b) of the Institute Group 5) 343 Stk. Stk.
3. Non-cash claims
a) in the reporting year 6) 093
b) Inventory at year-end 094
(5) Additional information
1. Deviations within the meaning of Section 284 (2) (3) of the HGB
a) of accounting methods yes (= 0)/no (= 1) 095
b) of valuation methods yes (= 0)/no (= 1) 096
2. Subordinated assets
a) subordinated exposures to credit institutions 112
b) subordinated claims to customers 113
c) other subordinated assets 114
1)
Including current proceeds from participations, income from earnings abduction contracts and leasing fees.
2)
In this case, the results from trade in goods and by-holdings, as well as all other ordinary results from the non-interest-related business, are to be classified, which do not fall under heading (4) No 3.
3)
Including expenses for contractually agreed fixed activity remuneration to the personally liable partners. Expenses for workers hired by foreign employers are to be attributed to the other administrative burden.
4)
This includes, inter alia, depreciation and amortisation of property, plant and equipment, and intangible assets, other than extraordinary depreciation. All taxes are to be recorded here, except taxes on income and income.
5)
If the audited institution is a parent institute.
6)
Net position (received ./. repaid).
Unofficial table of contents

Appendix 5 (to § 70)
SON05

(Fundstelle: BGBl. I 2015, 961)
Data overview for institutes that have outsourced areas to another company
Institute:




Current number offload companies including address-KN-Ident-Nr.Offloaded activities and process status (planned to/ carried out on/ (on) Date of offloading remarks in particular for further relocations
Unofficial table of contents

Appendix 6 (to § 27)

(Fundstelle: BGBl. I 2015, 962-964)
Questionnaire according to § 27 Test BV
Institute: Report period: Examination date: Head of examination on site: Classification of audit findings For the classification of audit findings, the head of the audit is responsible on the spot (F 0)-no deficiency (F) 1)-slight defect determination (F 2)-moderate defect determination (F 3)-important defect determination (F 4)-severe defect determination (F 5)-non-applicability F-0-Determination describes a complete absence of Standard violations. An F-1 determination describes a standard violation with -a slight impact on the effectiveness of the preventive measure or Preventive precaution.An F-2 statement describes a standard violation with a noticeable impact on the effectiveness of the preventive measure and/or the prevention measures. Preventive precaution. An F-3 statement describes a standard violation with a clear impact on the effectiveness of the prevention measure and/or the prevention measures. Preventive precaution.An F-4 statement describes a standard violation with an impact on the effectiveness of the prevention measure and/or the prevention of the effects of the prevention measures. Prevention conversion, which significantly impairs or completely eliminates them. An F-5 statement describes the non-applicability of the examination area in the audited institute.
Nr.Prewritten Examination Site Site
A. Laundering/terrorist financing
I. Duty of customer duty
1. § 3 (1) (1) (i). V. m. Section 4 (3) and (4) of the GwG, § 25j KWG Identification requirement
2. § 3 para. 1 no. 2 GwG Collection of information on purpose/
to the type of business connection
3. § 3 para. 1 no. 3 GwG i. V. m.
Section 4 (5) of the GwG
Clarification of the economically calculated
4. Section 3 (1) (3) of the GwG Auditor's duties on behalf of the contractual partner on foreign invoice
5. Section 3 (1) No. 4 of the GwG Ongoing monitoring of existing customers
in the case of institutions which do not operate computer monitoring systems
6. Section 3 (1) No. 4 of the GwG Update commitment
7. Section 3 (1) No. 4 of the GwG Building customer profiles
8. Section 3 (6) of the GwG Termination obligation
9. § 5 GwG, § 25i KWG Simplified due diligence/risk assessment
10. Section 25i (2) of the KWG Documentation and retention obligation
11. § 6 para. 2 no. 1 GwG Politically exposed persons (PePs)
12. § 6 para. 2 no. 2 GwG Identification of physically non-present customers
13. Currently not in use
14. Section 25k (4) of the KWG Appropriate measures of
Factoring institutions
15. Section 6 (2) (4) of the GwG,
Section 25k (5) of the KWG
Compliance with orders (enhanced
Duty of care)
16. Section 25k (5) of the KWG Documentation and retention obligation
17. § 6 GwG Other cases of increased due diligence
18. § 7 GwG Execution of due diligence by third parties
19. Section 25k (1) and (2) of the KWG Correspondent institutions
20. Section 25k (3) of the KWG Assorted shops over 2 500 €
(not via account)
II. Internal safeguards
21. § 25h para. 1 KWG i. V. m. Section 3 (1) of the GwG Hazard analysis
22. § 25h para. 1 KWG Security systems against money laundering and terrorist financing (collection inventory)
23. § 25h para. 1 KWG Customer Accepting Process
24. § 25h para. 2 KWG EDP monitoring (in the course of the business connection)
25. § 25h para. 1 sentence 3 KWG Prevention of the misuse of new financial products and technology/
Support for the anonymity of business relations and transactions
26. § 25h (3) sentence 1 KWG (as well as § 6 para. 2 no. 3 GwG) Procedures relating to questionable or unusual facts
27. Section 25h (4) of the KWG Money laundering officer (appointment, communication, equipment, controls)
28. § 25h para. 1 KWG Audits by the internal audit
29. Section 9 (1) and 2 (3) of the GwG Training
30. Section 9 (1) and 2 (4) of the GwG Reliability check
31. § 9 para. 3 GwG, § 25h
Par. 5 KWG
Outsourcing of internal backup measures
32. Currently not in use
33. § 9d GwG Special due diligence requirements for payment transactions by means of payment card in connection with gambling on the Internet
III. Other obligations
34. § 8 GwG Obligation to record and retain
35. § 11 GwG Disdain
36. Section 25l KWG, § 25h (4)
KWG
Compliance with obligations with respect to downstream companies
37. § 25m KWG Prohibited stores
B. Other criminal acts (Section 25h (1) of the KWG)
38. § 25h para. 1 KWG Hazard analysis
39. § 25h para. 1 KWG Security systems against other criminal acts
40. § 25h para. 1 KWG Principles (work instructions)
41. § 25h para. 1 KWG Audits by the internal audit
41a. § 25h para. 1 KWG Audits by the body responsible for the prevention of other criminal offences
42. § 25h para. 2 KWG monitoring system
43. § 25h para. 1 sentence 2 KWG Update commitment
44. Section 25h (3) Documentation and recording obligation
45. § 25l KWG, § 25h para. 1
KWG
Compliance with obligations with respect to downstream companies
46. Section 25h (5) of the KWG Outsourcing of internal backup measures
47. Section 25h (9) of the KWG (see from the) establishment of a competent body
C. Regulation (EC) No 1781/2006 on the transmission of information to the payer on transfers of funds
48. Regulation (EC)
No 1781/2006
Obligations under Regulation (EC)
No 1781/2006
D. Automated retrieval of account information
49. § 24c KWG Obligations related to the automated retrieval of account information