Reporting entities (pursuant to Sections 10 et seq. of the Financial and Internal Capital Adequacy Information Regulation (Finanz- und Risikotragfähigkeitsinformationenverordnung – FinaRisikoV)) are required to submit information on internal capital adequacy pursuant to Section 25a(1) sentence 3 and on procedures pursuant to Section 25a(1) sentence 3 number 2 (internal capital adequacy information) as well as information on liquidity management.

The reporting frequency is annual. The reference date is 31 December with a reporting deadline of 7 weeks (18 February or the following bank business day).