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Regulation on the accounting of payment institutions and electronic money institutions

Original Language Title: Verordnung über die Rechnungslegung der Zahlungsinstitute und E-Geld-Institute

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Regulation on the accounting of payment institutions and electronic money institutions (Payment InstitutsAccounting Ordinance-RechNumberV)

Unofficial table of contents

RechPayV

Date of completion: 02.11.2009

Full quote:

" Payments-Instituts-Accounting Ordinance of 2 November 2009 (BGBl. 3680), as defined by Article 8 (8) of the Law of 17 July 2015 (BGBl. 1245).

Status: Last amended by Art. 27 (7) G v. 4.7.2013 I 1981
Note: Amendment by Art. 8 (8) G v. 17.7.2015 I 1245 (No 30) not yet taken into account

For more details, please refer to the menu under Notes
*)
This Regulation shall be used for the implementation of Article 15 (1) and (3) of Directive 2007 /64/EC of the European Parliament and of the Council of 13 November 2007 on payment services in the internal market, amending Directives 97 /7/EC, 2002 /65/EC, 2005 /60/EC and 2006 /48/EC, and repealing Directive 97 /5/EC (OJ L 73, 14.4.1997, p OJ L 319, 5.12.2007, p. 1).

Footnote

(+ + + Text evidence from: 31.10.2009 + + +) 
(+ + + For application cf. § 33 + + +)
(+ + + Official note from the norm-provider on EC law:
Implementation of the
EGRL 64/2007 (CELEX Nr: 32007L0064) + + +)

Heading: IdF d. Art. 9 No. 1 G v. 1.3.2011 I 288 mWv 30.4.2011 Unofficial table of contents

Input formula

Pursuant to Section 330 (2) of the Commercial Code, the last of which is Article 6 (1) of the Law of 25 June 2009 (BGBl. I p. 1506), the Federal Ministry of Justice, in agreement with the Federal Ministry of Finance and in consultation with the German Federal Bank, has been responsible for: Unofficial table of contents

Content Summary

Section 1Scope
§ 1 Scope
Section 2Balance sheet and profit and loss account
§ 2 Form sheets
§ 3 Separate accounts
§ 4 Subordinated assets and liabilities
§ 5 Securities
§ 6 Residual runtime
§ 7 Deadline
§ 8 Interest-rate interest
Section 3Rules on individual
Item of the balance sheet-Form 1Subsection 1Item of the active page
§ 9 Cash reserve-Item 1
§ 10 Exposures to credit institutions-Item 2
§ 11 Requests to customers-Item 3
§ 12 Debt securities and other fixed-income securities-Item 5
§ 13 Shares and other non-fixed-income securities-Item 6
§ 14 Participations-Item 7
§ 15 Other assets-Item 12
Subsection 2Items of the Passive side
§ 16 Liabilities to credit institutions-Item 1
§ 17 Liabilities to customers-Item 2
§ 18 Provisions-Item 6
§ 19 Equity Item 11
§ 20 Irrevocable credit balances-Item 1 under the line
Section 4Rules relating to individual items
the profit and loss account form 2
Section 21 Interest receivable-Item 1
Section 22 Interest charges-Item 2
Section 23 Commissions receivable-Item 5
§ 24 Commission expenditure-Item 6
Section 25 General administrative expenses-Item 8
Section 26 Depreciation and amortisation of receivables and certain securities, as well as contributions to provisions in the credit business-item 11, income from attribution to receivables and certain securities, as well as from the dissolution of Provisions in the credit business-Item 12
§ 27 Depreciation and amortisation of holdings, shares in affiliated companies and securities treated as fixed assets-Item 13, Income from attributions to participations, shares in affiliated companies and such as fixed assets Securities treated-Item 14
Section 5Annex
§ 28 Additional explanations
§ 29 Additional mandatory data
§ 30 Scheduled operations
Section 6Group accounting
Section 31 Group Accounting
Section 7Administrative Offences
Section 32 Irregularities
Section 8Final provisions
§ 33 First-time application
Section 34 entry into force
Appendix 1 (to § 2) -Form 1
Appendix 2 (to § 2) -Form 2

Section 1
Scope

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§ 1 Scope

This Regulation shall apply to payment institutions and electronic money institutions (institutions within the meaning of Article 1 (2a) of the Payment Services Supervision Act) in accordance with the first sentence of Article 340 (5) of the Commercial Code.

Section 2
Balance sheet and profit and loss account

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§ 2 Forms

By way of derogation from Section 266 of the Commercial Code on the structure of the balance sheet, institutions within the meaning of Article 1 (2a) of the Payment Services Supervisory Act have the form 1 (Annex 1) and, by way of derogation from Section 275 of the Commercial Code, on the breakdown of the Profit and loss account to use Form 2 (Staffelform-Appendix 2). Unofficial table of contents

§ 3 Separate accounts

For payment services in accordance with § 1 and for the issueof e-money pursuant to § 1a of the Payment Services Supervisory Act as well as for other transactions, the information in the accounts shall be dismissed in each case separately. The positions of the balance sheet and the profit and loss account shall be divided in accordance with the forms corresponding to their origin from payment services and from the issuance of e-money or from other activities. Unofficial table of contents

§ 4 Subordinated assets and liabilities

(1) Assets and liabilities shall be deemed to be subordinated if they are to be fulfilled as receivables or liabilities in the event of liquidation or insolvency only in accordance with the claims of the other creditors. (2) Post-ranking Assets shall be shown separately on the assets side of each item or sub-item. The information may be given in the order of the items concerned, rather than in the balance sheet in the Annex. Unofficial table of contents

§ 5 Securities

(1) As transferable securities, the following shall be shown:
1.
shares, intermediate notes, shares or shares in investment assets, warrants, interest and profit share certificates, publicly traded bearer and order vouchers, listed bearer bonds, even if they are vinkulated, whether or not they are securible to securities certificates or are designed as advertising rights,
2.
publicly traded order bonds, to the extent that they are parts of an overall mission,
3.
other fixed-income bearer securities, in so far as they are listed on the stock exchange; and
4.
other non-fixed-income securities, in so far as they are listed on the stock exchange, in particular foreign money market securities, which are denominated in the name but are traded in the same way as bearer securities.
(2) Securities that meet the conditions of a listing on the stock exchange shall be considered to be publicly traded; in the case of debt securities, it is sufficient for all items of an issue to be uniformly endowed with respect to interest, maturity and maturity. (3) Securities which are admitted to trading on a German stock exchange in the regulated market are also considered to be listed on the stock exchange, and securities admitted or traded on foreign exchanges are also subject to trading. Unofficial table of contents

§ 6 Residue term

The termination periods and, where applicable, the notice period for dismissal are decisive for the breakdown by residual maturity in the case of unannounced cancelation. In the case of claims, early termination options shall not be taken into account. Unofficial table of contents

§ 7 Deadline for time limits

In the Annex, the amounts of the assets item 3 "Claims to customers" shall be broken down separately after the following remaining periods of time:
1.
up to three months,
2.
more than three months to six months,
3.
more than six months to twelve months,
4.
more than 12 months.
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§ 8 Anpartite interest

Proportional interest and similar amounts in the financial year, which are due only after the balance sheet date, but which are already typical claims on the balance sheet date for institutions in the sense of Section 1 (2a) of the Payment Services Supervisory Act (PSC); or Liabilities are to be assigned to the item of the assets or liabilities side of the balance sheet to which they belong. The second sentence of Article 268 (4), second sentence, sentence 3 of the Commercial Code shall remain unaffected. The amounts referred to in the first sentence need not be broken down by residual delay.

Section 3
Provisions relating to individual items of the balance sheet-Form 1

Subsection 1
Active Page Post

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§ 9 Barreserve-Item 1

Legal tender, including foreign notes and coins, as well as postage stamps and court fees, shall be deemed to be a cash reserve. Commemorative coins purchased at a higher value than the nominal value and gold coins, even if they are legal tender, and Barrengold shall be included in the item entitled "Other assets" (item 13) by way of derogation from the first sentence. Unofficial table of contents

Section 10 exposures to credit institutions-Item 2

All types of exposures to credit institutions in Germany and abroad shall be issued as exposures to credit institutions. The requirements for credit institutions also include:
1.
name bonds and non-listed bearer bonds, order bonds, which are not parts of a total mission,
2.
non-listed order bonds, which are parts of a total mission,
3.
Name money market papers and non-listed bearer money market papers,
4.
Name coupons, non-listed bearer vouchers and other non-transferable rights of the right to be paid.
§ 5 shall remain unaffected. Exposures to credit institutions from payment services and from the issue of e-money, which meet the requirement of § 13 (1), second sentence, point 1 of the Payment Services Supervisory Law and are maintained in trust accounts, shall be disclosed separately. Unofficial table of contents

§ 11 Claims for customers-Item 3

Claims to customers are to identify all types of assets that represent claims on domestic and foreign non-banks, in so far as these are not listed debt securities in the meaning of item 5 " Bonds and other fixed-income securities ". § 5 shall remain unaffected. Loans granted to customers from payment services and from the issue of e-money from loans are to be rejected in accordance with Article 2 (3) of the Payment Services Supervision Act. Unofficial table of contents

§ 12 Bonds and other fixed-income securities-Item 5

(1) As debt securities and other fixed-income securities, the following rights shall be identified:
1.
fixed-rate bearer bonds,
2.
Order bonds, which are parts of a total mission,
3.
Treasury bills,
4.
Treasury notes and other securitized rights, such as commercial papers, euro notes, certificates of deposit, bons de caisse,
5.
cash obligationsand debtor accounts receivings and
6.
interest bills received before due date.
All debt securities and other fixed-income securities, irrespective of their name, shall be deemed to be money-market securities, provided that their original maturity does not exceed one year. (2) The fixed interest shall also be:
1.
securities endowed with a variable interest rate, subject to a fixed rate of interest, such as an inter-bank interest rate or a euro money market rate,
2.
Zero coupon bonds and
3.
Debt securities that securiate a pro-rata claim to proceeds from a pooled receivables.
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§ 13 Shares and other non-fixed-income securities-Item 6

As shares and other non-fixed-income securities, the following shall be shown:
1.
shares, in so far as they are not shown in item 7 "participations" or in item 8 "shares in affiliated companies";
2.
Intermediate notes, shares or shares in investment assets, warrants, profit-sharing certificates, publicly traded bank notes designed as bearer or order documents, and other non-fixed-income securities, insofar as they are listed on the stock exchange, and
3.
Profit-sharing certificates received before due date.
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§ 14 participations-Item 7

Institutions in the sense of § 1 paragraph 2a of the Payment Services Supervisory Act in the legal form of the registered cooperative have to expel business assets in the case of cooperatives under the item 7 "participations". In this case, the post designation must be adapted accordingly. Unofficial table of contents

Section 15 Other assets-Item 12

Other assets (item 12) are receivables and other assets which cannot be allocated to another item. This shall also apply if they have been credited under the reservation of receipt. This also includes non-refundable rights of the right to be paid in securities.

Subsection 2
Passive Page Items

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Section 16 liabilities to credit institutions-Item 1

Liabilities to credit institutions are all types of liabilities to credit institutions in Germany and abroad. Unofficial table of contents

§ 17 Liabilities to customers-Item 2

Liabilities to customers are all types of liabilities to non-banks in Germany and abroad. Liabilities for the execution of payment transactions are to be disclosed separately, in this case the liabilities on payment accounts separately. Unofficial table of contents

Section 18 Repositions-Item 6

If item 6 (c) "other provisions" forms a provision for an imminent loss of contingent liability or credit risk, the item under the heading shall be the amount repaid. Shorten. Unofficial table of contents

Section 19 Equity items 11

Notwithstanding their exact designation in individual cases, subscribed capital shall be deemed to have all the amounts which, in accordance with the legal form of the institution as defined in Article 1 (2a) of the Payment Services Supervisory Act, shall be deemed to be the members of the institution or In addition, deposits of silent shareholders and of business assets shall also be included in these items. The exact name in the individual case may be entered in the balance sheet form in addition to the title "subscribed capital". Unofficial table of contents

Section 20 Unrevocable credit balances-Item 1 under the line

Irrevocable credit balances shall be deemed to be irrevocable obligations which may give rise to a credit risk.

Section 4
Provisions relating to individual items of the profit and loss account-Form 2

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Section 21 Interest receivable-Item 1

Interest receivable shall be deemed to be interest receivable and similar income, in particular:
1.
all proceeds of assets accounted for in Form 1 assets items 1 to 5, regardless of the form in which they are calculated,
2.
Discount deductions, distributions on the right of enjoyment of the right and the debentures of the retained earnings, income of interest, which are related to the distribution over time of the difference in the amount of the amount of the repayment property of assets,
3.
Attribution of accrued interest to zero-coupon bonds in stock,
4.
the income resulting from covered futures transactions, distributed to the actual duration of the transaction, with a interest rate character, and
5.
Fees and commissions with interest rates calculated on the basis of the period of time or the amount of the claims.
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Section 22 Interest payable-Item 2

Interest expenses and similar charges shall be dismissed as interest expenses, in particular:
1.
all charges for the liabilities recognised in form 1 liabilities item 1 to 3, irrespective of the form in which they are calculated,
2.
discount deductions, distributions on the issued rights of the right to benefit, and profit-and-profit bonds,
3.
interest-rate expenses incurred in connection with the distribution over time of the difference in liabilities under the repayment amount,
4.
Attribution of accrued interest to zero-coupon bonds issued,
5.
the resulting expenditure on the actual duration of the transaction, which is of interest rate and which is based on covered futures transactions, and
6.
Fees and commissions with interest rates calculated on the basis of the period of time or the amount of the liabilities.
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Section 23 Provisional commissions-Item 5

Commissions and similar income are to be shown as commission income from service transactions. The proceeds will also include account management fees. Unofficial table of contents

Section 24 Commission expenditure-Item 6

Commissions and similar charges are to be dismissed as commission expenses from service transactions. Unofficial table of contents

Section 25 General administrative expenses-Item 8

(1) In items 8 (a) (aa) (bbb) and (8 (b) (a) (b) (b) (b) (b) (b) (b) (a), in each case "Social charges and expenditure on pensions and assistance", shall be
1.
legal duties,
2.
Aid and support to be provided by the Institute in the sense of Article 1 (2a) of the Payment Services Supervisory Law, and
3.
Expenditure on pensions, including pensions for pension provisions.
The other staff expenditure (e.g. voluntary social benefits) is to be attributed to the outpost of the personnel costs to which it belongs. (2) In items 8 (a) (bb) and (b) (b) (bb), in each case "other administrative expenses", are: the total expenditure of a material nature, in particular:
1.
space costs,
2.
office operating costs,
3.
Motor vehicle operating costs,
4.
Porto,
5.
Verbandscontributions,
6.
Acquisition costs,
7.
representation,
8.
Supervisory Board Remuneration,
9.
insurance premiums,
10.
Legal, audit and advisory costs,
11.
costs of money transport and
12.
Costs of transport of money and the like.
(3) Credit insurance premiums shall be recorded in item 11 "Depreciation and impairment of assets on claims and certain securities as well as contributions to reserves in the credit business". Unofficial table of contents

§ 26 depreciation and amortisation of assets and certain securities, as well as grants for provisions in the lending business-item 11, income from attribution to receivables and certain securities, and from the dissolution of the securities Provisions in the credit business-Item 12

These items shall include the expenses and income referred to in Article 340f (3) of the Commercial Code. The items may be billed and reported in an expense or income post. Partial offsetting is not allowed. Unofficial table of contents

Section 27 Depreciation and value adjustments on participations, shares in affiliated companies and securities treated as fixed assets-Item 13, Income from attributions to participations, shares in affiliated companies, and how Securities treated securities-Item 14

These items shall include the expenses and income referred to in Article 340c (2) of the Commercial Code. The items may be billed and reported in an effort or earnings post. Partial offsetting is not allowed.

Section 5
Annex

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Section 28 Additional Explanatory Notes

(1) In addition to those referred to in § 340a in conjunction with § 284 (1), 2 (1), 2, 3 and 5, Section 285 (3), (3a), 6, 7, 9 (a) and (b), points 10, 11, 13, 14, 16 to 26 and 29, § 340b (4) sentence 4, § 340e (2) of the Commercial Code and the information provided for in this Regulation on the individual items of the balance sheet or profit and loss account, the information required in this section. Article 285 (3a) of the Commercial Code does not need to be applied to the extent that such information is made in the balance sheet. (2) Instead of the information required by Section 285 (4), (9) (c) of the Commercial Code, the the following information:
1.
Total of the following items of the profit and loss account broken down by geographical market, insofar as these markets are essential from the point of view of the institution of the institution in the sense of Section 1 (2a) of the Payment Services Supervisory Law different:
a)
Interest income in accordance with Form 2, Item 1,
b)
Current income from shares and other non-fixed-income securities, shareholdings, shares in affiliated companies according to form 2 items 3,
c)
Commissions receivable pursuant to Form 2, Item 5, and
d)
Other operating income according to Form 2 Item 7.
2.
The total amount of advances and loans granted to the members of the management body, to a supervisory board, to an advisory board or to a similar body, and to the liability conditions which have been received for the benefit of such persons , shall be specified separately for each group of persons.
The breakdown referred to in the first subparagraph of point 1 may be left to the institution within the meaning of Section 1 (2a) of the Payment Services Supervision Act or a company from which the Institute is located, in accordance with the reasonable commercial assessment. § 1 paragraph 2a of the Payment Services Supervisory Act has at least the fifth part of the shares to have a significant disadvantage. (3) The information required in Article 268 (2) of the Commercial Code shall be for property in the sense of the § 340e, paragraph 1 of the Commercial Code. The attributions, amortization and impairment losses on participations, shares in affiliated companies and other securities treated like fixed assets may be combined with other items. Unofficial table of contents

Section 29 Additional mandatory particulars

(1) The items in the balance sheet and the profit and loss account shall be indicated in the Annex:
1.
a breakdown of transferable securities by listed and unlisted securities included in the following items in form 1:
a)
"debt securities and other fixed-income securities" asset items 5,
b)
"Shares and other non-fixed-income securities" assets 6,
c)
"Participations" assets 7,
d)
"shares in affiliated companies" assets 8;
2.
the amount of transferable securities which are not valued at the low value to the following items of the balance sheet, indicating the way in which the securities thus valued are of the listed securities valued at the lower value have been delimited:
a)
"debt securities and other fixed-income securities" asset items 5 and
b)
"equities and other non-fixed-income securities" asset items 6;
3.
the principal amounts contained in the following items, provided that they are not insignificant for the assessment of the annual accounts, explaining the amounts and their nature:
a)
"Other assets" asset items 13,
b)
"Other liabilities" liabilities item 4,
c)
"Other operating expenses" Form 2 Item 10,
d)
"Other operating income" Form 2 Item 7,
e)
"Extraordinary expenses" Form 2 Item 18 and
f)
"Extraordinary income" Form 2 Item 17;
4.
the services provided to third parties for administration and mediation, provided that their scope is essential in relation to the overall activity of the Institute in the sense of Section 1 (2a) of the Payment Services Supervision Act;
5.
the total amount of the assets and the total amount of debt denominated in foreign currency, in euro.
(2) The item on the balance sheet "property, plant and equipment" assets item 10 shall be indicated in the Annex with the total amount of assets:
1.
the land and buildings used by the Institute within the meaning of Article 1 (2a) of the Payment Services Supervisory Act in the context of its own activities;
2.
the operating and business equipment.
(3) The item on the balance sheet "Liabilities under subordinated liabilities" liabilities item 8 shall be indicated in the Annex:
1.
the amount of the expenses incurred for subordinated liabilities,
2.
at each 10% of the total amount of subordinated liabilities exceeds the amount of funds received:
a)
the amount, the currency to which it is denominating, its interest rate and its maturity and, whether it may result in an early repayment obligation,
b)
the conditions of their subordination and their possible conversion into capital or into another form of debt,
3.
the essential conditions for other medium-sized recordings.
(4) In addition, the appendix shall indicate the number of transactions executed (number of payments) and the volume of payments (amount in euro). Unofficial table of contents

§ 30 Termination business

The appendix contains a list of the types of non-paid foreign currency, interest and other futures transactions at the balance sheet date, which are merely a performance risk as well as currency, interest and/or other futures. To include market price change risks from open and in the event of an address outage, also from closed positions. These include:
1.
Futures in foreign currencies, in particular foreign exchange futures, foreign exchange futures, currency swaps, interest/currency swaps, standstill obligations arising from foreign exchange option transactions, foreign exchange option rights, gold and other futures transactions precious metals, precious metal futures, standstill obligations arising from gold options, gold-doping rights;
2.
interest-rate futures, in particular fixed-rate securities, interest rate contracts, forward rate agreements, standstill obligations, interest rate options, interest rate swaps, interest-rate swaps, and forward-purchase commitments Forward Deposits; delivery obligations arising from such transactions shall be noted in the sub-item of the balance sheet "Unrevocable credit balances" (liabilities item 1 under the line);
3.
Futures with other price risks, in particular equity-related futures, standstill obligations from stock options, stock option rights, index futures, standstill obligations from index options, index option rights.
For each of the three link items in the futures transactions, indicate whether a substantial part of it has been completed to cover interest rate fluctuations, exchange rate fluctuations or market prices and whether a substantial part of it is attributable to commercial transactions.

Section 6
Group Accounting

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§ 31 Consolidated Financial Statements

§ § 1 to 30 shall apply mutatily to the consolidated financial statements, insofar as its own character does not require any deviation.

Section 7
Irregularities

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§ 32 Administrative Offences

(1) In the sense of § 340n (1) (6) of the Commercial Code, who acts as the managing director in the sense of § 1 (8) of the Payment Services Supervisory Act or as a member of the Supervisory Board in establishing or establishing the Annual accounts
1.
Contrary to § 2 in connection with § § 9, 10 sentence 1, 2 or sentence 4, § § 11 to 18, 19 sentence 1, § § 20 to 25, 26 sentence 1 or sentence 3 or § 27 sentence 1 or sentence 3, a form referred to there is not, not correct, not complete or not in the in a prescribed manner;
2.
Contrary to § 4 (1) or (2), first sentence, subordinated assets are not, not correctly, not fully or not prescribed in the prescribed manner,
3.
Contrary to § 7, the amount referred to therein shall not be broken down in the correct manner, not in full or in the prescribed manner, or
4.
Contrary to § 28 (1) sentence 1 in conjunction with Section 28 (2) sentence 1 or the first sentence of paragraph 3, sentence 1, § 29 or § 30, an indication referred to therein shall not be included in the annex in the prescribed manner, not in full or in the prescribed manner.
(2) The provisions of paragraph 1 shall also apply to the consolidated financial statements within the meaning of § 31.

Section 8
Final provisions

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§ 33 First-time application

(1) This Regulation shall be for the first time on the annual accounts and the annual report, as well as the consolidated financial statements and the group management report for the post-31. (2) On the annual accounts and the management report as well as the consolidated financial statements and the group management report for a financial year ending 31 December 2010, this Regulation shall be subject to the conditions laid down in the following paragraphs: 3 and 4, in so far as the company has not made use of the right to vote pursuant to Article 66 (3) sentence 6 of the Introductory Act to the Commercial Code. (3) The following changes apply to Form 1:
1.
the following items are deleted:
a)
in asset item 9 "Intangible assets"
aa)
subheadings (a) (aa) to (dd),
bb)
of subheadings (b) (aa) to (dd),
b)
Active item 15 "Active difference in the amount of the balance of assets";
1a.
the name of passive item 11 (a) shall read as follows: "subscribed capital";
2.
the designation of liabilities item 11 c) bb) "reserve for shares in a dominant or majority party" shall be replaced by the name "reserve for own shares";
3.
Item 6 "Repositions" shall be added to the item 6a "Special items with a repayment percentage".
(4) The following changes shall apply to Form 2:
1.
the following items shall be inserted:
a)
in accordance with item 7 "Other operating income" of item 7a "Income from the liquidation of special items with a reserve share" and
b)
in accordance with item 15 "expenditure on loss of loss" of item 15a "recruitment in special items with a repatriation share";
2.
the name of item 27 (b) "from the reserve for shares in a dominant or majority undertaking" shall be replaced by the name "from the reserve for own shares";
3.
the name of item 29 (b) "in the reserve for shares in a dominant or majority party" shall be replaced by the name "in the reserve for own shares".
(5) This Regulation, as amended by Article 9 of the Law on the Implementation of the Second E-money Directive of 1 March 2011 (BGBl. I p. 288) shall be applied for the first time to the annual financial statements and the management report as well as the consolidated financial statements and the group management report of an e-money institution for the financial year commencing after 30 April 2011. (6) Form 1, as amended by the Article 2 of the Regulation amending Accounting Regulations of 9 June 2011 (BGBl. 1041) shall be applied for the first time to financial statements for financial years beginning after 31 December 2009, in the case of Article 66 (3), sentence 6 of the Introductory Act to the Commercial Code after 31 December 2008. Paragraph 2 shall remain unaffected. (7) § § 5 and 13 in the version of the AIFM Implementation Act of 4 July 2013 (BGBl. 1981) are to be applied for the first time on annual and consolidated financial statements for financial years beginning after 21 July 2013. Unofficial table of contents

Section 34 Entry into force

This Regulation shall take effect from 31 December 2008. October 2009, in force. Unofficial table of contents

Appendix 1 (to § 2)
Form 1

(Fundstelle: BGBl. I 2009, 3687-3688;
with regard to of the individual amendments. Footnote)
Annual balance sheet on ........................ of .........................

Active page EuroEuroEuro
1. Cash reserve .....
a) from payment services and from the issue of e-money .....
b) from other activities .....
2. Exposures to credit institutions .....
a) from payment services and from the issueof e-money of it to trust accounts

..... Euro
.....
b) from other activities .....
aa) Due daily .....
bb) other requirements .....
3. Requests to customers .....
a) from payment services and from the issue of e-money .....
of which:
aa) from commissions ..... Euro
bb) from credit ..... Euro
b) from other activities .....
4. Requirements for institutions in the sense of Section 1 (2a) of the Payment Services Supervisory Act .....
a) from payment services and from the issue of e-money .....
b) from other activities .....
5. Debt securities and other fixed-income securities
.....
a) Money Market Papers .....
aa) from payment services and from the issue of e-money .....
bb) from other activities .....
b) Bonds and debt securities
.....
aa) from payment services and from the issue of e-money .....
bb) from other activities .....
6. Shares and other non-fixed-income securities
.....
a) from payment services and from the issue of e-money .....
b) from other activities .....
7. Participations .....
a) from payment services and from the issue of e-money .....
of which:
aa) on credit institutions .....
bb) to financial services institutions
.....
cc) Institutions in the sense of § 1 paragraph 2a of the Payment Services Supervisory Act .....
b) from other activities .....
of which:
aa) on credit institutions .....
bb) to financial services institutions
.....
cc) Institutions in the sense of § 1 paragraph 2a of the Payment Services Supervisory Act .....
8. Shares in affiliated companies .....
a) from payment services and from the issue of e-money .....
of which:
aa) on credit institutions .....
bb) to financial services institutions
.....
cc) Institutions in the sense of § 1 paragraph 2a of the Payment Services Supervisory Act .....
b) from other activities .....
of which:
aa) on credit institutions .....
bb) to financial services institutions
.....
cc) Institutions in the sense of § 1 paragraph 2a of the Payment Services Supervisory Act .....
9. Intangible assets .....
a) from payment services and from the issue of e-money .....
aa) self-created industrial property rights and similar rights and values

.....
bb) Licences, industrial property rights and similar rights and values, as well as licenses on such rights and values



.....
cc) Goodwill or goodwill .....
dd) Payments made .....
b) from other activities .....
aa) self-created industrial property rights and similar rights and values

.....
bb) Licences, industrial property rights and similar rights and values, as well as licenses on such rights and values




.....
cc) Goodwill or goodwill .....
dd) Payments made .....
10. Tangible assets .....
a) from payment services and from the issue of e-money .....
b) from other activities .....
11. Requested, not yet paid-up capital .....
12. Other assets .....
a) from payment services and from the issue of e-money .....
b) from other activities .....
13. Clearance of accounts .....
a) from payment services and from the issue of e-money .....
b) from other activities .....
14. Active deferred taxes .....
15. Active goodwill amount from the balance sheet
.....
16. Shortfall not covered by equity
.....
Total assets .....


Passive page
Euro Euro Euro
1. Liabilities to credit institutions ......
a) from payment services and from the issue of e-money ......
aa) Due daily ......
bb) with agreed maturity or period of notice ......
b) from other activities ......
aa) Due daily ......
bb) with agreed maturity or period of notice ......
2. Liabilities to customers ......
a) from payment services and from the issue of e-money ......
aa) Liabilities for the execution of payment transactions ......
bb) thereof on payment accounts ...... Euro
cc) of which from the issue of e-money ...... Euro
b) from other activities ......
3. Liabilities to institutions in the sense of Section 1 (2a) of the Payment Services Supervisory Act ......
a) from payment services and from the issue of e-money ......
b) from other activities ......
4. Other liabilities ......
a) from payment services and from the issue of e-money ......
b) from other activities ......
5. Clearance of accounts ......
a) from payment services and from the issue of e-money ......
b) from other activities ......
6. Provisions ......
a) Provisions for pensions and similar obligations ......
aa) from payment services and from the issue of e-money ......
bb) from other activities ......
b) Tax provisions ......
similar obligations
aa) from payment services and from the issue of e-money ......
bb) from other activities ......
c) other provisions ......
aa) from payment services and from the issue of e-money ......
bb) from other activities ......
7. Passive deferred taxes ......
8. Subordinated liabilities ......
a) from payment services ......
b) from other activities ......
9. Human rights capital ......
of which:
before the expiry of two years ......
10. Fund for general banking risks ......
11. Equity .....
a) Capital required
Subscribed capital ......
minus unsolicited outstanding deposits ..... ......
b) Capital reserves ......
c) Profit reserves ......
aa) legal reserve ......
bb) Reserve for shares in a dominant or majority-owned company ......
cc) Statutory reserves ......
dd) other profit reserves ......
d) Balance sheet profit/balance sheet loss ......
Total of Passiva ......
1. Irrevocable credit balances ......
a) from payment services and from the issue of e-money ......
b) from other activities ......
2. Contingent liabilities ......
a) from payment services and from the issue of e-money ......
b) from other activities ......
Unofficial table of contents

Appendix 2 (to § 2)
Form 2

(Fundstelle: BGBl. I 2009, 3689-3691;
with regard to of the individual amendments. Footnote)
Profit and loss rights of .............................. for the period from .............................. to ............................

EuroEuroEuro
1. Interest receivable ..........
a) from payment services and from the issue of e-money ..........
aa) Credit and money market transactions
bb) fixed-income securities and debtor claims
b) from other activities ..........
aa) Credit and money market transactions
bb) fixed-income securities and debtor claims
2. Interest charges ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
3. Current income from ..........
a) from payment services and from the issue of e-money ..........
aa) Shares and other non-fixed-income securities
bb) Participations
cc) Shares in affiliated companies
b) from other activities ..........
aa) Shares and other non-fixed-income securities
bb) Participations
cc) Shares in affiliated companies
4. Income from profit sharing, profit-making or partial profit-making contracts
..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
5. Commissions receivable ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
6. Commission expenses ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
7. Other operating income ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
8. General administrative expenses ..........
a) from payment services and from the issue of e-money ..........
aa) Personnel expenses ..........
aaa) Wages and salaries .......... Euro
bbb) Social charges and expenses for retirement provision and support
.......... Euro
of which:
for pensions .......... Euro
bb) other administrative expenses
b) from other activities ..........
aa) Personnel expenses ..........
aaa) Wages and salaries .......... Euro
bbb) Social charges and expenses for retirement provision and support
.......... Euro
of which:
for pensions .......... Euro
bb) other administrative expenses
9. Depreciation and amortisation of intangible fixed assets and property, plant and equipment ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
10. Other operating expenses ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
11. Depreciation and amortisation of receivables and certain securities, as well as allowances for provisions in the credit business
..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
12. Income from attributions to receivings and certain securities, as well as from the liquidation of provisions in the credit business
..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
13. Depreciation and amortisation of holdings, shares in affiliated companies and securities treated as fixed assets
..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
14. Income from attributions to participations, shares in affiliated companies and securities treated in the same way as fixed assets
..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
15. Loss-taking expenses ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
16. Result of normal business activity ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
17. Extraordinary income ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
18. Extraordinary expenses ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
19. Extraordinary result ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
20. Taxes on income and income ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
21. Other taxes not shown under Item 10 ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
22. Loss-taking income ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
23. Profits made on the basis of a profit community, a profit or loss of profit or a partial profit or loss transfer
..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
24. Net profit/year loss ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
25. Profit proposal/loss income from the previous year ..........
a) from payment services and from the issue of e-money ..........
b) from other activities ..........
26. Withdrawal from the capital reserve ..........
27. Withdrawal from profit reserves ..........
a) from the legal reserve ..........
b) as a result of the reserve for shares in a dominant or majority-owned company

..........
c) from statutory reserves ..........
d) from other profit reserves ..........
28. Withdrawal from the capital of human rights ..........
29. Preferences in retained earnings ..........
a) in the legal reserve ..........
b) in the reserve for shares in a dominant or majority-owned company
..........
c) in statutory reserves ..........
d) in other profit reserves ..........
30. Replenials of the Pleasure Capital ..........
31. Balance sheet profit/balance sheet loss ..........