Pursuant to Section 70 of the Audit Report Regulation (Prüfungsberichtsverordnung – PrüfbV), institutions’ audit reports must be accompanied by the form applicable to the respective institution in Annexes 1 to 4 PrüfbV. The forms are submitted to the supervisory authority together with the audit report. These forms contain information required by the supervisory authority that goes beyond the information published in the annual accounts (including, but not limited to, net assets and results of operations and lending business). SON01 is relevant for credit institutions and financial services institutions in groups I and II. SON02 must be submitted (additionally if necessary) by building and loan associations. SON04 applies to financial services institutions in groups IIIa and IIIb.