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In forceInstitutions: annual accounts and holdings (national)Last checked 11 November 2026

Annual accounts and auditor appointment (Jahresabschluss, Section 26 KWG and others)

A regulatory return listed by the Deutsche Bundesbank, Germany.

Institutions send the Bundesbank (and BaFin) their annual accounts as drawn up and later as adopted, with the management report, and notify the appointment of the auditor. Group accounts are also submitted. Source

The facts

Who files
Institutions under the KWG (Section 26, auditor Section 28), the ZAG (Sections 22 and 23), the WpIG (Sections 76 and 77), the KrZwMG (Sections 32 and 33) and the Cryptomarkets Supervision Act (KMAG, Sections 38 and 39). Source
How often
Every financial year. Source
Deadline
KWG: the accounts are drawn up in the first three months of the financial year and the drawn-up and later the adopted accounts and management report are submitted without delay; the auditor submits the audit report without delay after the audit (Section 26 KWG). WpIG firms: the accounts are drawn up by 31 March (or within three months of a non-calendar financial year end) and submitted without delay; the auditor appointment is notified without delay, normally by 31 December. Source
Format
PDF. PDF only, in the NExt topic 'Aufsichtliche Anzeigen und Meldungen - Upload Dokumente', named AAM.P.<regional office>.<BaFin number>_<reporter number>.<financial year end>.<code>, with codes such as 26KWG_AJA (drawn-up accounts), 26KWG_FJA (adopted accounts, with the adoption date), 28KWG_BAP (auditor appointment) and the ZAG and WpIG equivalents. Adopted accounts must be electronic copies of the signed and sealed originals. Filing with the Bundesbank does not replace filing with BaFin (MVP portal for KWG and ZAG; post, fax or email for WpIG). Source
How it is filed
Filing routes recorded for the Bundesbank: PRISMA (Bundesbank reporting line for supervisory reports); ExtraNet; NExt. See how firms file with the Bundesbank.
Status
In force
Legal basis
Group
Institutions: annual accounts and holdings (national)

Templates (0)

The library lists no templates for this return.

No template: firms file their own annual accounts; the file name codes identify the document type. Source

Validation rules

No published validation rules were found for this return. No rules published; files not following the naming conventions are rejected by the system. Source

Public data

No published data from this return was found. No data from this return published by the Bundesbank was found on the pages checked. Source

Official documents (10)

The Bundesbank's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Bundesbank's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

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.

Last checked 11 November 2026.