Institutions within the meaning of the Payment Services Supervision Act (Zahlungsdiensteaufsichtsgesetz – ZAG) are required to submit a monthly return after the end of each quarter pursuant to Section 29(1) ZAG. The content, reporting period, submission procedure and submission deadline follow the requirements set out in Sections 4 and 5 of the Monthly Return Regulation for ZAG Institutions (ZAG-Monatsausweisverordnung – ZAGMonAwV) This Regulation also specifies the templates to be used for this: STZAG, GVZAG and WAZAG, as well as ESTZAG and EGVZAG for hybrid institutions.