February 13, 2012, 09:53 CET

You are here: Homepage | Banking Supervision | Documentation | National regulations

Documentation

National regulations

Reports Regulation, Holder Control Regulation and implementation of the Acquisition Directive

Regulation Concerning Reports and the Submission of Documentation under the Banking Act (Verordnung über die Anzeigen und die Vorlage von Unterlagen nach dem Kreditwesengesetz) (Reports Regulation) (Anzeigenverordnung) of 19 December 2006 (Federal Law Gazette I, page 3245) as last amended by Article 2 of the Regulation of 20 March 2009 (Federal Law Gazette I, page 562) - unofficial text - (german only)
Annexes to the new Reports Regulation (inter alia participating interests, managers) (annexes are legally binding as stated in the Federal Law Gazette) (german only)
Regulation Concerning Reports Pursuant to Section 2c of the Banking Act and Section 104 of the Insurance Supervision Act (Verordnung über die Anzeigen nach § 2c des Kreditwesengesetzes und § 104 des Versicherungsaufsichtsgesetzes) (Holder Control Regulation (Inhaberkontrollverordnung)) In the wording of the announcement of 20 March 2009 (Federal Law Gazette I, page 562) - unofficial text - (german only)
Regulation Governing the Further Implementation of the Acquisition Directive (Verordnung zur weiteren Umsetzung der Beteiligungsrichtlinie) of 20 March 2009 (Federal Law Gazette I, page 562) (only available in German)
Annexes to the Reports Regulation (Anzeigenverordnung) and the Holder Control Regulation (Inhaberkontrollverordnung) are available as interactive forms on the banking supervision forms centre page

Audit Report Regulation

Regulation governing the auditing of the annual accounts of credit institutions and financial services institutions as well as the reports to be drawn up on these (Audit Report Regulation)
SON01 Data overview for credit institutions and financial service institutions in categories I and II (only available in German)
SON02 Supplements to the data overview for building and loan associations (only available in German)
SON03 Supplements to the data overview for institutions which conduct Pfandbrief business (only available in German)
SON04 Data overview for financial service institutions in categories IIIa and IIIb (only available in German)
SON05 Data overview for institutions which have outsourced areas to another undertaking (only available in German)

Accounting Regulation

Regulation on the Accounting of Credit Institutions and Financial Services Institutions Regulation on the Accounting of Credit Institutions and Financial Services Institutions (Verordnung über die Rechnungslegung der Kreditinstitute und Finanzdienstleistungsinstitute) (Credit Institution Accounting Regulation) (Kreditinstituts-Rechnungslegungsverordnung)) - unofficial text - In the wording of the announcement of 11 December 1998 (Federal Law Gazette I, page 3658); as last amended by Article 2 of the Regulation of 18 December 2009 (Federal Law Gazette I, page 3934) (only available in German)
Explanatory notes on the Regulation on the Accounting of Credit Institutions (Verordnung über die Rechnungslegung der Kreditinstitute or RechKredV) of 9 December 1998 (only available in German)
on form 1 of the Regulation on the Accounting of Credit Institutions: Annual accounts as of... - unofficial version -
on form 2 of the Regulation on the Accounting of Credit Institutions: Profit and loss account (account form) - unofficial version - (only available in German)
on form 3 of the Regulation on the Accounting of Credit Institutions: Profit and loss account (staggered form) - unofficial version - (only available in German)

Regulations concerning payment institutions

Regulation on the Submission of Monthly Returns Pursuant to the Payment Services Oversight Act (Verordnung zur Einreichung von Monatsausweisen nach dem Zahlungsdiensteaufsichtsgesetz (ZAG)), also known as the ZAG Monthly Returns Regulation (ZAG-Monatsausweisverordnung, ZAGMonAwV) In the wording of the announcement of 15 October 2009 (Federal Law Gazette I, page 3591) (only available in German)
Regulation Concerning Reports and the Submission of Documentation under the Payment Services Oversight Act (Verordnung über die Anzeigen und die Vorlage von Unterlagen nach dem Zahlungsdiensteaufsichtsgesetz), also known as the Reports Regulation for the Payment Services Oversight Act (ZAG-Anzeigenverordnung or ZAGAnzV) In the wording of the announcement of 15 October 2009 (Federal Law Gazette I, page 3603) (only available in German)
Regulation on the Type, Scope and Form of the Required Evidence of Agents’ Suitability within the Meaning of Section 19 (2) Sentence 2 of the Payment Services Oversight Act (Verordnung über Art, Umfang und Form der erforderlichen Nachweise im Sinne des § 19 Absatz 2 Satz 2 des Zahlungsdiensteaufsichtsgesetzes), also known as the Agents’ Suitability Regulation (Agentennachweisverordnung or AgNwV) In the wording of the announcement of 15 October 2009 (Federal Law Gazette I, page 3641) (only available in German)
Regulation on the Capital Adequacy of Payment Institutions (Verordnung über die angemessene Eigenkapitalausstattung von Zahlungsinstituten), also known as the Payment Institutions’ Capital Regulation (Zahlungsinstituts-Eigenkapitalverordnung or ZIEV) In the wording of the announcement of 15 October 2009 (Federal Law Gazette I, page 3643) (only available in German)
Regulation on the Auditing of Payment Institutions’ Annual Accounts and the Associated Audit Reports (Verordnung über die Prüfung der Jahresabschlüsse der Zahlungsinstitute sowie die darüber zu erstellenden Berichte), also known as the Auditors’ Report Regulation for Payment Institutions (Zahlungsinstituts-Prüfungsberichtsverordnung or ZahlPrüfbV) In the wording of the announcement of 15 October 2009 (Federal Law Gazette I, page 3648) (only available in German)
Regulation on the Accounting of Payment Institutions (Verordnung über die Rechnungslegung der Zahlungsinstitute, RechZahlV) In the wording of the announcement of 2 November 2009 (Federal Law Gazette I, page 3680) (only available in German)

Group Financial Statements Transition Regulation

Regulation governing the procedure for calculating the own funds of groups of institutions and financial holding groups when using consolidated or interim financial statements at group level (Konzernabschlussüberleitungsverordnung – KonÜV (german only) - Federal Law Gazette I of 12 February 2007, p 150 - last amended by Article 1 of the Regulation of 22 July 2009 (BGBI. I S. 2126)
Explanatory memorandum on the “Regulation governing the procedure for calculating the own funds of groups of institutions and financial holding groups when using consolidated or interim financial statements at group level” (Group Financial Statements Transition Regulation) - (german only) (Konzernabschlussüberleitungsverordnung – KonÜV) of 12 February 2007 (Federal Law Gazette I, p 150) - (Source: BaFin)

Solvency Regulation

Regulation Governing the Capital Adequacy of Institutions, Groups of Institutions and Financial Holding Groups (Solvency Regulation (Solvabilitätsverordnung))
of 14 December 2006, as last amended by Article 1 of the Second Regulation to Further Implement the Amended Banking Directive and the Amended Capital Adequacy Directive (Zweite Verordnung zur weiteren Umsetzung der geänderten Bankenrichtlinie und der geänderten Kapitaladäquanzrichtlinie) of 26 October 2011 (Federal Law Gazette I, page 2103) in the read-only version applicable as of 31 December 2011 – unofficial text – (only available in German)
Tables and formulas for the Solvency Regulation: Annexes 1 and 2 in the read-only version applicable as of 31 December 2011 – unofficial text – (only available in German)
Explanatory memorandum to the Second Regulation to Further Implement the Amended Banking Directive and the Amended Capital Adequacy Directive (Begründung zur Zweiten Verordnung zur weiteren Umsetzung der geänderten Bankenrichtlinie und der geänderten Kapitaladäquanzrichtlinie) (October 2011) (only available in German)
Regulation Governing the Capital Adequacy of Institutions, Groups of Institutions and Financial Holding Groups (Solvency Regulation (Solvabilitätsverordnung)) of 14 December 2006 , last amended by Article 1 of the Regulation to Further Implement the Amended Banking Directive and the Amended Capital Adequacy Directive (Verordnung zur weiteren Umsetzung der geänderten Bankenrichtlinie und der geänderten Kapitaladäquanzrichtlinie) of 5 October 2010 (Federal Law Gazette I, page 1330) in the read-only version with effect from 31 December 2010 - unofficial text -
Tables and formulas for the Solvency Regulation: Annexes 1 and 2 in the read-only version with effect from 31 December 2010 - unofficial text -

Further National regulations

Regulation on the prudential requirements for the Remuneration Systems of Institutions (Regulation Governing Remuneration at Institutions – Instituts-Vergütungsverordnung) of 6 October 2010 (Federal Law Gazette I, page 1374) (only available in German)
Explanatory memorandum to the regulation on the prudential requirements for the Remu-neration Systems of Institutions (Regulation Governing Remuneration at Institutions – In-stituts-Vergütungsverordnung) of 6 October 2010 (only available in German)
Second Regulation to Further Implement the Amended Banking Directive and the Amended Capital Adequacy Directive (October 2011)
Regulation governing the recording, measuring, weighting and reporting of loans pursuant to the provisions of the German Banking Act concerning large exposures and loans of €1.5 million or more (Large Exposures Regulation) (Verordnung über die Erfassung, Bemessung, Gewichtung und Anzeige von Krediten im Bereich der Großkredit- und Millionenkreditvorschriften des Kreditwesengesetzes)
In the wording of the announcement of 14 December 2006 (Federal Law Gazette I 2006, page 3065), as last amended by the Second Regulation to Further Implement the Amended Capital Requirements Directive (Zweite Verordnung zur weiteren Umsetzung der geänderten Bankenrichtlinie und der geänderten Kapitaladäquanzrichtlinie) of 26 October 2011 (Federal Law Gazette I, page 2103).
Explanatory memorandum on the Regulation governing the recording, measuring, weighting and reporting of loans pursuant to the provisions of the German Banking Act concerning large exposures and loans of €1.5 million or more (Large Exposures Regulation) of 14 December 2006 - (only available in German)
Explanatory memorandum on the amendment of the Regulation governing the recording, measuring, weighting and reporting of loans pursuant to the provisions of the German Banking Act concerning large exposures and loans of €1.5 million or more (Large Exposures Regulation) of 5 October 2010 - (only available in German)
Annexes to the Regulation governing large exposures and loans of €1.5 million or more (according to the Federal Law Gazette, annexes are legally binding) - (only available in German)
Country Risk Regulation (Länderrisikoverordnung or LrV) - Regulation on information on loans to foreign borrowers pursuant to the German Banking Act (in the wording applicable as at 31 December 2010)
In the wording of the announcement of 19 December 1985 (Federal Law Gazette I, page 2497)
as last amended by Article 3 of the Regulation of 5 October 2010 (Federal Law Gazette I, page 1330) - unofficial text - (only in German)
Monthly Returns Regulation Regulation on the Submission of Monthly Returns Pursuant to the Banking Act (Verordnung zur Einreichung von Monatsausweisen nach dem Gesetz über das Kreditwesen), also known as the Monthly Returns Regulation (Monatsausweisverordnung), of 31 May 1999 (Federal Law Gazette I, page 1080), as last amended by Article 9 of the Act of 13 August 2008 (Federal Law Gazette I, page 1690) (only available in German)
Monthly Returns Regulation for Stockbrokers (Skontroführer-Monatsausweisverordnung) Regulation on the submission of monthly returns by stockbrokers pursuant to the Banking Act of May 31, 1999
Aggregated Monthly Returns Regulation (Zusammengefaßte-Monatsausweise-Verordnung) Regulation on the submission of aggregated monthly returns pursuant to the Banking Act of December 29, 1997
Regulation on the Liquidity of Institutions (Liquidity Regulation; Liquiditätsverordnung), also known as the Liquidity Regulation, of 14 December 2006 (Federal Law Gazette I, page 3117), as last amended by Article 13 of the Act of 1 March 2011 (Federal Law Gazette I, page 288).

Deutsche Bundesbank © 2007 - Data Protection