Deutsche Bundesbank: regulatory returns

What this page covers

The supervisory returns the Deutsche Bundesbank lists and collects from banks and other institutions under the Banking Act (KWG), the Investment Firm Act (WpIG), the Payment Services Supervision Act (ZAG) and related laws: 51 returns, of which 17 are national (group names end '(national)') and 34 are EU-harmonised (group names end '(EU, EBA)', '(EU, ECB)' or '(EU, ESAs)'); 6 of them are upcoming. Anchor lists: the Bundesbank's 'European reporting framework' index (English, with the German index, which adds the IPU page) and its sub-pages; the 'National reporting' index (English, with the German index, which adds the auditors' section), grouped by credit institutions, financial holding companies, financial services institutions and large investment firms; small and medium-sized investment firms; payment and e-money institutions; credit services institutions; and housing enterprises with savings facilities; the PRISMA list of accepted entry points (ITS, RTF and NAT modules); the overview of submission routes; and the Bundesbank's overviews of reporting rules for financial services institutions (2022) and for small and medium-sized investment firms (2026). EU returns (EBA unless stated): COREP own funds, leverage ratio, large exposures, LCR, NSFR, ALMM and FRTB; FINREP for IFRS reporters and, under ECB Regulation (EU) 2015/534 (EU, ECB), FINREP for German GAAP reporters and FINREP data points, with IFRS 18 modules from 2027; asset encumbrance; funding plans; IRRBB; ESG; G-SII; supervisory benchmarking; remuneration and diversity reports; IFR reports of medium and small investment firms, the group capital test and threshold monitoring; third-country branch reports from 2027; financial conglomerates (EU, ESAs); and the ECB supervisory fee factors report (EU, ECB). For EU returns this entry records only the German facts (filing through PRISMA, the Bundesbank's deadlines where stated, its national instructions and its own checks); the templates and EU validation rules are in the library's EBA entry. National returns: financial information and risk-bearing capacity (RTF) information under the FinaRisikoV; the Liquidity Regulation report; loans of EUR 1 million or more (ends 30 December 2026); the IPU quarterly assessment; reports on non-performing loan transfers under the Secondary Credit Market Act; annual accounts and auditor appointment; annual collective holdings reports and the domestic branches report; audit report data forms (PrüfbV, WpI-PrüfbV, ZahlPrüfbV); investment firms' quarterly financial information; ZAG monthly returns and own funds reports; and the WuSolvV capital ratio report. Most Bundesbank pages exist in English, but nearly all forms, guides, rule files and legal texts are in German only; they were read in German and the plain-English names here are translations. Legal texts were read on gesetze-im-internet.de. Left out: event-driven notifications under the AnzV, InhKontrollV, WpI-AnzV, WpI-InhKontrollV and ZAGAnzV (for example changes of managers, single holdings reports, outsourcing, branches); DORA incident reports and the DORA register of information, which go to BaFin as competent authority; the EBA's IPU threshold monitoring, which places no reporting duty on institutions in Germany; resolution and MREL reporting, which the Bundesbank pages do not list; the large exposure master data forms STA and STAK, recorded under COREP large exposures; the NExt topics for supervisory master data, surveys, the LSI stress test and quantitative impact studies, which have no reporting page; the banking statistics collections the Bundesbank runs for the ECB and itself (monthly balance sheet, borrowers, MFI interest rates, investment funds, debt securities issues, FVCs, money markets, securities holdings, external positions, OTC derivatives, payments and AnaCredit), which have their own reporting section and forms; the financial stability collection on housing loans (WIFSta); external sector reporting; and insurers, pension funds and fund managers, which report to BaFin. Source

How firms file

• PRISMA (Bundesbank reporting line for supervisory reports)

  The Bundesbank's processing line for supervisory reports: it receives the data, runs quality checks and passes the data to supervisors. Institutions or their service providers upload EU-harmonised (ITS) and RTF reports as XBRL, and national (NAT) reports as XML, zipped, through ExtraNet file transfer to the mailbox 'PRISMA - Einreichung von bank- und finanzaufsichtlichen Meldungen (ITS / RTF / BGR / KONTAKT)'; national reports can also be keyed in with an online entry function. Feedback (PDF and JSON), notices of expected and missing reports and explanation forms come back through the 'PRISMA - Feedback' mailbox. Explanations (BGR) and contact data (vCard) are filed the same way. A third-party submitter needs an authorisation set up in PRISMA. Source

• ExtraNet

  The Bundesbank's e-business platform. Its file transfer service is used to upload and download files securely (PRISMA reports, XML holdings reports, loans of EUR 1 million or more); its interactive services include the portal for banking supervisory reports and master data search engine (BAM) and the PRISMA portal. Users register for specialised procedures. It is being replaced step by step by NExt. Source

• NExt

  The Bundesbank's newer portal ('ExtraNet new concept'), replacing ExtraNet, with submissions and status, downloads, a dialogue function, email notices and APIs. Supervision uses its topic 'Aufsichtliche Anzeigen und Meldungen - Upload Dokumente' (since 13 January 2025) for annual accounts, auditor appointments, holdings reports as PDF, the domestic branches report, the IPU quarterly assessment and third-country branch head undertaking documents, and the topic 'Einreichen von Prüfungsberichten' (since 1 June 2026) for auditors' reports under Section 76 WpIG. Source

Reuse terms for the Bundesbank's documents

Deutsche Bundesbank: Conditions for the general use of the website, section 4 (Using the content of this website), checked 11 November 2026. In the Bundesbank's words:

Unless otherwise stated, the user rights for the content of this website lie with the Deutsche Bundesbank. [...] You are free to save, forward or reproduce the information produced in physical or electronic form by the Deutsche Bundesbank for your personal or professional use. This information must not be altered or distorted in any way. Any of the uses listed above forwarding and reproduction of information produced by the Deutsche Bundesbank must cite the following: "Source: Deutsche Bundesbank".

Can others share copies?

Allowed with conditions.

Conditions

Cite "Source: Deutsche Bundesbank" and do not alter or distort the information. Images and videos are excluded (section 4.2). Publications by other authors on the site, such as the ECB, are under their own terms (section 4.3).

What the library does

Keeps copies of the documents, as the terms allow. The Bundesbank lets anyone save, forward or reproduce the information it produces, for personal or professional use, if it is not altered and the source is cited. So copies of the Bundesbank's own reporting documents are kept, unchanged, with that credit. EU legal texts and EBA, ECB or BaFin material are under their publishers' terms and are not copied here.

Notice the Bundesbank's terms ask for: Source: Deutsche Bundesbank (https://www.bundesbank.de). Documents copied here are unchanged. The plain-English summaries are Line4's own; the Deutsche Bundesbank does not endorse this library.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• COREP (own funds, leverage ratio, LCR, NSFR, ALMM, FRTB), FINREP and asset encumbrance: the Bundesbank's pages do not state frequencies or remittance dates (the ITS sets them); they are recorded as 'not stated' here and the EBA entry holds the EU dates.
• IRRBB, ESG, G-SII and financial conglomerates (FICOD): the Bundesbank pages give no submission deadline; FICOD gives no frequency either. The BaFin pages linked from the FICOD page were not read.
• IFR group capital test and threshold monitoring (Article 55 IFR): known only from the list of accepted entry points and one sentence on the IFR page; frequency, deadline and filers are not stated.
• Third-country branch reporting (TCB_CORE, TCB_HU, TCB_LIQUIDITY): the page says the first reference date is 'expected' to be 31 March 2027; frequencies and deadlines are not stated.
• FINREP IFRS 18 modules: known only from the accepted entry points list (valid from 31 March 2027); no Bundesbank page describes them.
• English and German pages differ: the English European index lacks the IPU page; the English national index lacks the auditors' section; the English formats page lacks the PRISMA XML schemas for national reports, the RTF validation rules and taxonomy pages that the German formats page lists; and the English Financial Supervision page links the July 2025 NExt topics overview while the German IPU page links the June 2026 version. The German pages were used where they are more complete.
• List of accepted entry points: the file is dated 20 October 2026 on the page, but its sheets carry different dates (ITS xBRL-CSV 24 July 2026; RTF and NAT 30 June 2025).
• Large exposures: the supplementary page says amount data may be submitted in ExtraNet or entered on the reporting platform, which reads as older wording next to the PRISMA entry points that list large exposures (CO_LE) as a PRISMA module.
• Loans of EUR 1 million or more: the letter of 5 October 2026 says the reporting is discontinued on 30 December 2026 and the last notification is for reporting date 09/2026; it does not say in so many words that no report is due for 31 December 2026, so the return is recorded as in force with a status note.
• Loans of EUR 1 million or more: the reporting page says master data go on paper under GroMiKV Annexes 2 and 6, while the Bundesbank's 2022 overview for financial services institutions names forms EA, GbR and MKNE (Annexes 2, 4 and 5); the GroMiKV lists Annex 6 as STAK, a large exposure form.
• Audit report data overview (PrüfbV SON forms) and ZahlPrüfbV annexes: how they are submitted is not stated; the PrüfbV page links the auditors' ExtraNet information sheet, but that sheet and the NExt rules cover only audit reports under Section 76 WpIG.
• FinaRisikoV template zip still contains form EKRQU (Annex 13a); its basis, Section 7(3) FinaRisikoV, is repealed and the NAT entry points do not list it, so it is not counted.
• WuSolvV report: the page links no form; the template code EUEBW and its name come from the NAT entry points list.
• Holdings reports of investment firms: the 2026 overview names form WpI-PB for passive holdings and the NExt naming rules list active collective reports under Section 65(2) WpIG, but those forms were not opened; collective reports under the KMAG are listed in the NExt naming rules, but the Bundesbank pages have no reporting page for crypto firms.
• NExt topics for supervisory master data reporting (since 1 July 2025), supervisory surveys, the LSI stress test and quantitative impact studies are listed in the NExt topics overview, but no Bundesbank reporting page describing them was found; they are not covered.
• RTF validation rules: the count (2,435) is from the formal checks workbook (taxonomy 2.2); the PRISMA rule catalogue lists a further 191 RTF rules, and the pages do not say how far the two sets overlap.
• Validation rule counts from the PRISMA rule catalogue use only rules whose 'valid until' date is 31.12.9999 (no end date); rules already end-dated were not counted.
• Several linked documents were recorded with size and hash but not opened (marked 'not opened for this entry'): the completeness derivation rules, further deactivated rules, the holdings FAQ, the ZAGAnzV forms zip, the ZAG monthly return guide, the IFR submission help, the IPU example and the remuneration and diversity FAQs, overviews and reading versions of forms.
• ECB supervisory fee factors report: the page says it is sent via NExt but gives no format, template or deadline.
• Secondary Credit Market Act reports: the October 2024 letter says the ECB had not yet said how it wants to receive reports for institutions it supervises directly; the Bundesbank implemented reporting to BaFin and the Bundesbank only.
• Public data: no dataset built from these supervisory returns was found on the Bundesbank reporting pages; the Bundesbank's statistical publications (for example on banks' profit and loss accounts) were not checked for links to these returns.
• Legal texts on gesetze-im-internet.de are non-official consolidated versions; the Bundesbank pages also say their content is for guidance only and the legal texts decide what an institution must report.
• No single joint list of returns by the Bundesbank and BaFin was found on the Bundesbank pages; the Bundesbank's own overviews for financial services institutions (September 2022) and for small and medium-sized investment firms (May 2026) show for each duty whether it goes to the Bundesbank, BaFin or both.

Sources

• Reporting systems
• Financial Supervision (reporting)
• European reporting framework
• Europäisches Meldewesen (German index, with IPU)
• National reporting
• Nationales Meldewesen (German index, with auditors' section)
• PRISMA: Refining and improving the supervisory reporting system
• Hinweise für die Meldungseinreichung und häufig gestellte Fragen (PRISMA)
• PRISMA - Akzeptierte EntryPoints
• Regelkatalog PRISMA
• Übersicht Einreichungswege
• Formate (XBRL und XML)
• Übersicht über die Anzeige- und Meldevorschriften für Kleine und Mittlere Wertpapierinstitute
• Cooperation with BaFin (role of the Bundesbank)
• Banking statistics (left out)
• Digital operational resilience act (DORA) (left out: BaFin collects)
• FinaRisikoV (full text)

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.