Pursuant to Section 25(1) number 3 of the Banking Act (Kreditwesengesetz – KWG), institutions are obliged to submit a report on their funding plans once a year. Every year, BaFin establishes which institutions are obliged to submit these plans on the basis of Article 16 of Regulation (EU) No 1093/2010 and the relevant EBA Guidelines on harmonised definitions and templates for funding plans of credit institutions (EBA/GL/2019/05). Amongst other things, the guidelines stipulate that reporting should be at a consolidated level unless credit institutions do not belong to a group that is subject to consolidated supervision.

The report consists of four parts:

• balance sheet overview and liquidity ratios;
• information on specific funding reliance, pricing, assets and liabilities in foreign currencies and in the reporting currency, and asset and liability restructuring plans;
• statement of profit and loss;
• planned issuances.

The reporting date for credit institutions’ funding plans is 31 December. The submission deadline is 15 March the following year.