Banks' profit and loss accounts (GuV)
Bank profit and loss statistics provide data on the income and expenditure of MFIs on an annual basis. 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 (however not to the group), the income and expenses of foreign branches are also recorded. Research data go back to 1993 for banks and to 1999 for building and loan associations.
In addition to income and expenses, profit and loss statistics includes the balance sheet profit /loss, its key components, and ratios such as the return on equity. The published figures for balance sheet capital (total equity), total assets and other stock variables are not obtained from the annual accounts, but are calculated as annual average values on the basis of the monthly balance sheet statistics reported for the institution as a whole. Institutions in liquidation are not included.
Provisional data usually become available in September after publication of the aggregated data in the Bundesbank’s Monthly Report.