Credit institutions and financial services institutions within the meaning of Section 1 of the Banking Act (Kreditwesengesetz – KWG) and superordinated undertakings within the meaning of Section 10a(1) sentences 2, 4 to 8 and subsection (2) KWG, in each case also in conjunction with subsection (3), are required to submit financial information to the supervisory authority within the meaning of Section 25(1) and (2) KWG. Financial information comprises profit and loss figures since the end of the preceding financial year, planned figures for the profit and loss account as at the end of the respective reporting period, information on the balance sheet positions and other information. The reporting reference and remittance dates are based on the requirements set out in Section 3 of the Financial and Internal Capital Adequacy Information Regulation (Finanz- und Risikotragfähigkeitsinformationenverordnung – FinaRisikoV). FinaRisikoV also specifies what templates to use for this purpose.