Regulation on the audit of the annual accounts of the payment institutions and the reports to be drawn up (Payment InstitutsAudit Report Regulation-Payment Examination Ordinance)

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Payment Audit BV

Date of completion: 15.10.2009

Full quote:

" Payment Instituts-Examination Report of the 15th. October 2009 (BGBl. 3648), which is provided by Article 8 (19) of the Law of 17 July 2015 (BGBl. 1245).

Status:	Last amended by Art. 9 V v. 30.1.2014 I 322
Note:	Amendment by Art. 8 (19) G v. 17.7.2015 I 1245 (No 30) in the form of a text, documentary evidence not yet concludedly processed

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 31.10.2009 + + +) 
(+ + + For application cf.  § 24 + + +) 

  

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Input formula

Due to § 18 paragraph 3 sentence 1 of the Payment Services Supervisory Act of 25 June 2009 (BGBl. I p. 1506), the Federal Ministry of Finance, in agreement with the Federal Ministry of Justice, after hearing the German Federal Bank: Unofficial table of contents

Content Summary

Section 1General provisions

§ 1	Scope
§ 2	Risk orientation and materiality
§ 3	Type and extent of reporting
§ 4	Assets
§ 5	Reporting Period
§ 6	Summary Final remarks
§ 7	Report sturnus

Section 2Information on the payment institution

§ 8	Presentation of the legal, economic and organizational fundamentals
§ 9	Branches

Section 3prudential subsection 1Risk management and business organisation

§ 10	Adequacy of risk management and business organisation

Subsection 2Own capital and solvency requirements

§ 11	Determination of equity capital
§ 12	Equity
§ 13	Solvency ratio

Subsection 3Display

§ 14	Display

Subsection 4Baroness payment transactions;
Arrangements for the prevention of money laundering
and terrorist financing, as well as other
Offences punishable by the Institute

§ 15	Date of review and reporting period
§ 16	Presentation and assessment of the measures taken to prevent money laundering and terrorist financing
§ 16a	Presentation and assessment of the measures taken to comply with the obligations laid down in Regulation (EC) No 924/2009
§ 16b	Presentation and assessment of the measures taken to comply with the obligations laid down in Regulation (EU) No 260/2012

Section 4Special information on payment services

§ 17	Reporting on payment services

Section 5Final-oriented reporting subsection 1Situation of the payment institution
(including business
Development and development of results)

§ 18	Business development in the reporting year
§ 19	Assessment of the financial situation
§ 20	Assessment of the earnings situation
Section 21	Risk situation and risk prevention

Subsection 2 findings, notes on accounting

Section 22	Explanatory notes

Section 6Data Overview

Section 23	Data Overview

Section 7Final provisions

§ 24	First-time application
Section 25	entry into force

Section 1
General provisions

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§ 1 Scope

This Regulation regulates the subject matter and the date of the examination of the payment institutions in accordance with Article 18 (1) of the Payment Services Supervisory Act and the contents of the audit reports; it is to be applied to payment institutions with a permit pursuant to § 8 paragraph 1 of the Payment Services Supervision Act. In the case of payment institutions which are also credit institutions within the meaning of the first sentence of Article 1 (1) of the Banking Act, this Regulation shall be applied only in so far as it contains requirements that go beyond the examination report regulation; The result of the examination shall be a uniform audit report. Unofficial table of contents

§ 2 Risk orientation and materiality

Account shall be taken of the principles of risk-based assessment and materiality. Account shall be taken, in particular, of the size of the payment institution, the business scope, the complexity of the transactions operated and the risk content. Unofficial table of contents

§ 3 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. In this context, important events which occurred after the balance sheet date and which have become known to the auditor must also be taken into account and presented in the examination report. (3) In the reporting period, a review pursuant to section 14 (1) sentence 2 of the The statutory auditor has to evaluate the results of the audit in the examination of the prudential facts. In the case of facts which have been the subject of the examination in accordance with Section 14 (1) sentence 2 of the Payment Services Supervisory Act, the supervisory reporting may be limited to changes up to the balance sheet date. Unofficial table of contents

§ 4 Annexes

Where explanatory statements are drawn up on the information required by this Regulation, they may be submitted to the audit report for the purpose of better readability, provided that there is sufficient evidence in the audit report itself. Evaluation is carried out and the reporting in annexes does not make the audit report confusing. Unofficial table of contents

§ 5 Reporting Period

The period to which the examination extends (reference period) is usually the financial year ending on the reporting date of the annual financial statements (balance sheet date). In the case of reporting periods deviating from the financial year, the audit report must include at least the financial year ending at the balance sheet date. If the examination has been interrupted, the report shall be indicated and the duration of the interruption shall be indicated in the light of the reasons for the interruption. Unofficial table of contents

Section 6 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 have an overall view of the economic situation of the payment institution and the regularity of its business organisation, in particular the establishment of an appropriate risk management system, as well as the compliance with the other can be obtained. With regard to the economic situation of the payment institution, account shall be taken, in particular, of the business development, the assets, liquidity and earnings situation, as well as the nature and extent of the non-balance-sheet transactions. The final remark must also indicate whether the balance sheet items are properly assessed, in particular whether the value adjustments and provisions are appropriate and whether the rules on money laundering as well as the rules on the reporting of money laundering are properly assessed. have been observed. In summary, it shall be stated which have resulted in the examination beyond the content of the report required pursuant to Section 321 (1) sentence 3 of the Commercial Code. (2) The examination report shall be stated with the indication of Place and date to sign. Unofficial table of contents

§ 7 Report sturnus

To the extent that the auditor is obliged under this Regulation to report only on changes, he shall report in full at appropriate intervals on the presentation of the amendments.

Section 2
Information on the payment institution

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§ 8 Presentation of the legal, economic and organizational bases

(1) The auditor has to report on the exhaustion and exceeding of the permit to operate payment services and the fulfilment of related obligations during the reporting period. (2) The main changes in the legal, the economic and organisational bases of the payment institution during the reporting period shall 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 shareholder relationships,

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 payment services and of other transactions;

5.

the imminent inclusion of new business activities;

6.

changes in legal and business relations with related companies, as well as with other companies and economically important contracts of a commercial nature, which govern inter-company cooperation, with In particular, information on the nature and extent of the agreed services should be provided; the reporting can be omitted if a dependency report according to § 312 of the German Stock Corporation Act (AktG) has been prepared for the reporting period and the Federal Institute for the Financial Services Supervisory Authority and the Deutsche Bundesbank,

7.

changes in the organisational structure of the payment institution as well as of the administrative organisation which is important in terms of risk aspects; the current organisation chart shall be annexed to the audit report;

8.

Changes in the membership of the payment institution to a financial conglomerate within the meaning of Section 1 (20) of the Banking Act as well as changes to the parent financial conglomerate pursuant to § 12 of the Financial Conglomerate-Supervisory Act.

(3) The auditor has to report separately on outsourcing of essential activities and processes, taking into account the requirements referred to in § 20 paragraph 1 of the Payment Services Supervisory Act. (4) The auditor has the To present and evaluate the involvement of agents within the meaning of § 19 of the Payment Services Supervisory Act in the risk management system. It is necessary to report on the conformity of the information provided in the advertisements with the information available to the payment institution. It is also to be seen how the payment institution ensures the professional suitability and reliability of the agents. Unofficial table of contents

§ 9 branches

The auditor has to report on foreign branch offices. The results of these branches shall be assessed, their influence on the risk situation and the risk provisions of the whole institution as well as their integration into the risk management of the whole institution.

Section 3
Supervisory requirements

Subsection 1
Risk management and business organization

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§ 10 Adequacy of risk management and the business organisation

(1) The auditor shall have the appropriateness of risk management in accordance with Section 22 (1) sentence 3 (4) of the Payment Services Supervisory Act as well as the further requirements relating to the regularity of the business organization, taking into account the To assess the complexity and extent of the risks incurred by the payment institution. In particular, address risk and market price risks, including interest rate risk risks, as well as liquidity and operational risks, shall be dealt with separately. (2) The adequacy of the internal audit of the payment institution shall be to the Commission.

Subsection 2
Equity and solvency requirements

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Section 11 Determination of equity capital

(1) It is necessary to assess whether the measures taken by the payment institution are appropriate for the orderly determination of the inherent equity; substantial procedural changes during the reporting period are to be presented. (2) Equity is to be presented in proportion to the total amount of loans granted. (3) Credit within the meaning of Section 10 (2a), second sentence, points 4 and 5 of the Banking Act, in the version in force until 31 December 2013, shall also be assessed according to whether: they are granted on normal market conditions and are secured by the bank. Unofficial table of contents

§ 12 Equity

(1) The amount and composition of the equity capital of the payment institution in accordance with § 12 (1) sentence 1 and 2 of the Payment Services Supervisory Act, in conjunction with § 10 (2) sentence 2 to 7 and paragraphs 2a and 2b of the Banking Act in the up to 31 December 2013 in force on the basis of the status at the end of the financial statements at the balance sheet date and subject to the acceptance of the conclusion of the audited financial statements. The equity components recorded or held by other payment institutions, institutions, financial undertakings, first insurance undertakings and reinsurance undertakings, or held by other payment institutions, institutions, financial undertakings, first insurance undertakings and reinsurance undertakings, shall be listed in (2) Special features in the development of equity or of individual equity components during the reporting period must be assessed. The owner or the personally liable partner shall be presented. (3) Securities of the core capital issued without their own emissions in domestic shares as well as asset deposits of silent partners who are, for the first time or further, to be attributed to equity, are to be presented in accordance with the individual tranches with their essential characteristics; special features are to be emphasized. (4) Equity components which can be cancelled or which can be announced on the part of the investor are, unless is already recorded in accordance with paragraph 3, after the earliest possible termination (5) The approach of unrealised reserves within the meaning of Section 10 (2b), first sentence, points 6 and 7, in conjunction with paragraph 4a of the Banking Act, in the period up to 31 December 2007. The current version is to be presented and its accuracy is to be assessed. If reserves in real estate which are not realised are attributed to the liable capital, it must be examined whether, in the determination of these reserves, Section 10 (4b) of the Banking Act has been observed in the version in force until 31 December 2013. Unofficial table of contents

Section 13 solvency ratio

It is necessary to assess whether the arrangements made by the payment institution are appropriate for the proper determination of the solvency ratio in accordance with the terms of the Solvency Regulation. In particular, changes are to be made to the last reporting period. The development of the equity ratio is to be presented.

Subsection 3
Display

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§ 14 Display

The organisation of the notification and reporting system must be assessed. The completeness and accuracy of the advertisements and notifications shall be made up, and any significant infringements found shall be listed.

Subsection 4
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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§ 15 Date of examination and reporting period

(1) The examination shall take place once a year. The auditor 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 review shall be the period between the date of the last day of the audit. (3) The test must have been started no later than 15 months after the beginning of the reporting period for which it is relevant. Unofficial table of contents

Section 16 Presentation and assessment of the measures taken to prevent money laundering and terrorist financing

(1) The auditor shall assess whether the risk analysis drawn up by the payment institution is in accordance with the actual risk situation of the payment institution. The assessments according to the following paragraphs shall be carried out taking into account the risk analysis and the tests carried out by the internal audit in the reporting period and their results. (2) In addition, the auditor has the following: to present and assess the appropriateness of the internal security measures of the payment institution to prevent money laundering and terrorist financing. This contains

1.

the internal principles developed and updated by the payment institution, business and customer-related security systems and controls to prevent money laundering and terrorist financing, including customer acceptance policies, and monitoring measures in accordance with Article 22 (1), third sentence, point 4 of the Payment Services Supervisory Law,

2.

the position and activity of the (group) money laundering officer and his deputy, including their powers, as well as the means and procedures necessary for the proper performance of their duties, in accordance with Article 9 (2) (1) of the Money laundering law,

3.

the information on the methods of money laundering and terrorist financing of the employees engaged in the conduct of transactions and of the initiation and establishment of business relations, the obligations inasmuch as they are Prevention as well as the corresponding procedures and specifications.

(3) Furthermore, the auditor shall present and assess the extent to which the payment institution shall conduct customer due diligence obligations, including in particular increased customer due diligence in cases of increased risk and the Customer care requirements for cash acceptance, have been adequately fulfilled. (4) Furthermore, reports on the fulfilment of the recording and retention obligations as well as the obligation to treat and display the internal institute's internal (5) The auditor shall present and assess the extent to which the auditor has the payment institution has taken appropriate measures in accordance with Article 22 (1) (1) to (3) and (4), and (2) and (3) of the Payment Services Supervisory Law, in order to achieve a uniform set of internal security measures and compliance with the rules of payment, to ensure customer-related due diligence, recording and retention obligations in the Group. This also includes the appropriateness of any other additional measures taken by the payment institution, in so far as the measures to be taken in accordance with the first sentence are not permitted in a third country. (6) Insofar as the implementation of internal (7) It is to be reported that security measures or the fulfillment of customer-related due diligence obligations by the payment institution has been contractually outsourced to a third person or another company. (7) as the payment institution shall carry out its obligations to identify, verify and (8) It is to be shown how the payment institution is in accordance with § 22, paragraph 2, of the The provisions of the Payment Services Supervisory Act have been complied with. Unofficial table of contents

§ 16a Presentation and evaluation of the measures taken to comply with the obligations laid down in Regulation (EC) No 924/2009

(1) The auditor shall assess whether the internal arrangements made by the 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). The assessment shall include compliance with the provisions of

1.

Charges for cross-border payments referred to in Article 3 (1) of the Regulation,

2.

The charges referred to in the first sentence of Article 4 (3) of the Regulation, which exceed the remuneration referred to in Article 3 (1) of the Regulation, and

3.

Interbank charges for domestic slavery in accordance with Article 7 (1) of the Regulation.

(2) Furthermore, the auditor shall indicate the measures taken by the Institute to comply with the requirements of Regulation (EU) No 924/2009 referred to in paragraph 1. (3) Where the implementation of internal arrangements by the auditor is The auditor has to report to a third person or another company in the contract. Unofficial table of contents

§ 16b Presentation and assessment of the measures taken to comply with the obligations under Regulation (EU) No 260/2012

(1) The auditor shall assess whether the internal arrangements made by the payment institution are subject to the requirements of Regulation (EU) No 260/2012 of the European Parliament and of the Council of 14 March 2012 laying down the technical Rules and business requirements for credit transfers and direct debits in euro and amending Regulation (EC) No 924/2009 (OJ L 145, 31.5.2009, p. OJ L 94, 30.3.2012, p. 22). The assessment shall include:

1.

the availability of credit transfers and direct debits within the European Union under Article 3 of the Regulation;

2.

compliance with the requirements for credit transfers and direct debits referred to in Article 5 (1) to (3) and (7) and (8) of the Regulation, and

3.

compliance with the provisions on interbank charges for direct debits under Article 8 of the Regulation.

(2) Furthermore, the auditor shall indicate the measures taken by the institution to comply with the requirements of Regulation (EU) No 260/2012 referred to in paragraph 1. (3) Where the implementation of internal arrangements by the auditor is The auditor has to report to a third person or another company in the contract.

Section 4
Special information on payment services

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Section 17 Reporting on payment services

(1) The institutions through which the payment services are processed shall be listed with an account of the account details. The participation in payment systems must be presented. (2) The protection of the customer's funds must be presented and their effectiveness assessed. (3) The origin of the funds for the lending is to be presented. The duration of the loans shall be indicated. It is also a question of whether any prolongations have taken place.

Section 5
Final reporting

Subsection 1
Location of the payment institution (including business development and earnings development)

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Section 18 Business development in the reporting year

The business development shall be presented and explained in comparison with the figures for the reference year and the previous year that characterizing the company. Unofficial table of contents

Section 19 Assessment of the financial situation

(1) The development of the financial situation 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 which have been issued, including the content and the assessment of their legal liability.

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Section 20 Assessment of the earnings situation

(1) The development of the earnings situation must be assessed. (2) On the basis of the documentation of the payment institution it is also possible to report on the earnings situation of the main business divisions; the most important sources of success are in each case, and (3) The possible effects of risks on the development of the earnings situation are to be presented. Unofficial table of contents

§ 21 Risk age and risk provisions

(1) The risk situation of the payment institution 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
Findings, notes on accounting

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Section 22 Explanatory Notes

(1) The balance sheet items, the balance sheet and the items in the profit and loss account must be explained in the light of the principle of the materiality of the item in question and 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
Data overviews

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§ 23 Data overview

The auditor must complete the form from the annex to this Regulation on the basis of the data of the audit report and with the corresponding data of the previous year, and shall attach it to the audit report.

Section 7
Final provisions

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§ 24 First-time application

(1) The provisions of this Regulation shall apply for the first time to the examination carried out in accordance with the provisions of the 31. (2) The position (7) of point 1 in the version of the Accounting Directive Implementation Act of 17 July 2015 (BGBl. 1245) shall be applied for the first time to the examination for financial years beginning after 31 December 2015. Unofficial table of contents

Section 25 Entry into force

This Regulation shall enter into force on 31 December October 2009, in force. Unofficial table of contents

Annex (to § 23)
Data overview for payment institutions

(Fundstelle: BGBl. I 2009, 3654-3657;
as regards individual amendments, see Footnote)

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.	Human resources in accordance with § 267 (5) HGB			001
(2)	Data on the asset
	1.	Stock reserves according to § 340f HGB
		a)	stille not taken into account as inherent equity Reserves according to § 340f HGB		002
	2.	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
	3.	Exchange reserves in the case of shares and other non-fixed-income shares Securities and shareholdings and shares in affiliated companies
		a)	Gross amount of price reserves		303
		b)	Net amount of course reserves 1)		304
	4.	Forged depreciation and amortisation of debt securities and other fixed-income securities by taking over into the fixed assets			305
	5.	Forged depreciation on shares and others not fixed-income securities by taking over into the fixed assets			306
	6.	Unrealised reserves in land, equal rights and buildings (insofar as they are deemed to be equity capital) in accordance with Section 10 (2b), first sentence, No. 6 of the KWG, in the version in force until 31 December 2013)			005
	7.	Holdings in accordance with § 10 (6) sentence 1 No. 5 of the KWG in the version valid until 31 December 2013			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, which are 10 percent of the "Liabilities to customers" exceed			023
					251	Stk.	Stk.
	3.	Refinancing options pledged to the payment institution
		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
	4.	Net result 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
	5.	Result from other non-interest-related business 5)			037
	6.	Evaluation result according to the strict low-value principle			405
	7.	General administrative burden
		a)	Personnel expenses 6)		038
		b)	other administrative expenses 7)		039
	8.	Other and extraordinary income and expenses
		a)	Income from financial investments, property, plant and equipment, and intangible assets, as well as from transactions with such goods		044
		b)	other other and exceptional income 8)		045
		c)	Depreciation and amortisation of financial assets, property, plant and equipment, and intangible assets, as well as expenses arising from transactions with such goods		046
		d)	other other and exceptional expenses 9)		047
	9.	Taxes on income and income			048
	10.	Income from loss-taking and cash-to-balance claims			049
	11.	Expenses arising from the formation of reserve reserves in accordance with § § 340f and 340g of the German Commercial Code (HGB)			050
	12.	Income from the dissolution of reserve reserves in accordance with § § 340f and 340g HGB			051
	13.	Profits made on the basis of a profit community, a profit or loss of profit or a partial profit or loss transfer			052
	14.	Profit advance from the previous year			053
	15.	Loss advance from the previous year			054
	16.	Arrests of capital and profit reserves			055
	17.	Settings in capital and profit reserves			056
	18.	Withdrawal from the capital of human rights			057
	19.	Replenials of the Pleasure Capital			058
(5)	Data on the credit business 10)
	1.	Amount of credit			073
		a)	Level of flat-rate individual value adjustments		420
	2.	Verified Gross Loan Volume 10)			421
	3.	Untaxed flat-rate corrections 11)			080
	4.	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
	5.	Provisions in the credit business 12)
		a)	Stock in the previous year's balance sheet		337
		b)	Consumption		338
		c)	Resolution		339
		d)	Education		340
		e)	new status		341
	6.	Depreciation and amortisation of claims payable to the profit and loss account			086
(6)	Image-to-balance claims
	1.	Cash-effective claims
		a)	in the reporting year 13)		091
		b)	Inventory at year-end		092
	2.	Non-cash claims
		a)	in the reporting year 13)		093
		b)	Inventory at year-end		094
(7)	Additional information
	1.	Deviations within the meaning of Section 284 (2) (2) 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 29 (1) No. 2 of the RechNumberV)
		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.	Subordinated assets
		a)	subordinated exposures to credit institutions		112
		b)	subordinated claims to customers		113
		c)	other subordinated assets		114
	5.	Due date for the claims and liabilities according to § 340d of the German Commercial Code (HGB) in conjunction with § 7 RechNumberV
		a)	Exposures to credit institutions from payment services (Assets item no. 2 a) with a residual maturity
			aa)	up to three months	650
			bb)	more than three months to six months	651
			cc)	more than six months to twelve months	652
			dd)	more than 12 months	653
		b)	Exposures to credit institutions from other activities (Assets item no. 2 (b)) with a residual maturity
			aa)	up to three months	654
			bb)	more than three months to six months	655
			cc)	more than six months to twelve months	656
			dd)	more than 12 months	657
		c)	Claims to customers from payment services (Assets item no. 3 a) with a residual maturity
			aa)	up to three months	658
			bb)	more than three months to six months	659
			cc)	more than six months to twelve months	660
			dd)	more than 12 months	661
		d)	Requests to customers from other activities (Assets item no. 3 (b)) with a residual maturity
			aa)	up to three months	662
			bb)	more than three months to six months	663
			cc)	more than six months to twelve months	664
			dd)	more than 12 months	665
		e)	Liabilities to credit institutions from payment services with agreed maturity or period of notice (Passive item no. 1 a) with a residual maturity
			aa)	up to three months	666
			bb)	more than three months to six months	667
			cc)	more than six months to twelve months	668
			dd)	more than 12 months	669
		f)	Liabilities to credit institutions from other activities with agreed maturity or period of notice (passive item no. 1 b) with a residual maturity
			aa)	up to three months	670
			bb)	more than three months to six months	671
			cc)	more than six months to twelve months	672
			dd)	more than 12 months	673
		g)	Liabilities to payment institutions from payment services with agreed maturity or period of notice (Passive item no. 3 a) with a residual maturity
			aa)	up to three months	674
			bb)	more than three months to six months	675
			cc)	more than six months to twelve months	676
			dd)	more than 12 months	677
		h)	in the item entitled "Claims to customers" (asset item No. 3) amounts receivable with an indefinite duration		378
		i)	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

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-related business, are to be classified which do not fall under the heading (4), point 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 with the exception of taxes on income and income are also to be recorded here.

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 of 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 § § 9 to 14 GroMiKV). The amounts to be deducted from the amounts after deduction of value adjustments.

11)

Including amounts shown in the provisions.

12)

To the extent that flat-rate value adjustments are shown as provisions, they must be indicated in item (5) (8).

13)

Net position (received ./. repaid).