Statistics of the banks' profit and loss accounts
The statistics on the banks' profit and loss accounts have been released on an annual basis since 1968. This involves the evaluation of the profits and losses calculated from the annual accounts which the banks must submit to the Bundesbank pursuant to section 26 of the Banking Act (Kreditwesengesetz). As the annual accounts apply to the whole institution (but not to the group), the income and expenses of foreign branches are also recorded. Initial results are analysed and published on an annual basis – usually in September – in an article on the performance of German credit institutions in the Bundesbank's Monthly Report.
Regularly updated statistical information on current and historical time series relating to this topic can be found in the tables section. In addition to annual figures for the whole institution (however not for the group), quarterly data – starting from the first quarter of 2008 – on the available earnings components of the profit and loss accounts of 11 major German banks with an international focus (big banks, cooperative central banks as well as selected Landesbanken) are also available in this section. These data are based on the published intra-year group accounts in accordance with IFRS and refer to the income and expenses booked in a quarter.