Alongside the European supervisory reporting system, the national supervisory reporting system is a key instrument in financial sector supervision. The data reported provide crucial information about institutions’ financial soundness, exposures and business activities and are therefore essential for monitoring the stability of the financial system. The legal basis for national supervisory reporting is enshrined in various national laws and regulations, including the Banking Act (Kreditwesengesetz – KWG), the Financial and Internal Capital Adequacy Information Regulation (Verordnung zur Einreichung von Finanz- und Risikotragfähigkeitsinformationen – FinaRisikoV) or the Investment Firm Act (Gesetz zur Beaufsichtigung von Wertpapierinstituten – WpIG). Similarly to the European supervisory reporting system, a key aspect is ensuring data quality. The reported data must be timely, complete and correct in order to enable reliable institutional supervision. Institutions are therefore obliged to assure the quality of the data. The Bundesbank regularly carries out automated checks and additional plausibility checks to ensure compliance with quality standards. National supervisory reporting thus remains an indispensable pillar of financial market regulation.

Note: The content presented on this page is for guidance only and has no legal force. The reporting requirements that are relevant to an institution depend exclusively on the respective legal texts.