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UpcomingCredit institutions: financial reporting (EU, EBA)Last checked 11 November 2026

FINREP profit or loss under IFRS 18 (FINREP_IFRS18)

A regulatory return listed by the Deutsche Bundesbank, Germany.

A FINREP module for IFRS 18 that the Bundesbank's list of accepted PRISMA entry points shows for EBA taxonomy 4.4, valid from reference date 31 March 2027. The EBA defines its content. Source

The facts

Who files
Not stated on the Bundesbank's pages; the FINREP page says FINREP applies to institutions using IFRS at consolidated level. Source
How often
Not stated on the Bundesbank's pages. Source
Deadline
Not stated on the Bundesbank's pages; first reference date 31 March 2027 per the accepted entry points list. Source
Format
xBRL-CSV. Filed to the Bundesbank's PRISMA reporting line: the XBRL report is zipped (one report per archive) and uploaded with ExtraNet file transfer to the mailbox 'PRISMA - Einreichung von bank- und finanzaufsichtlichen Meldungen (ITS / RTF / BGR / KONTAKT)', with work area ITS in the file name and the module code (FINREP_IFRS18) in its service field. The list of accepted entry points shows the module only in xBRL-CSV (taxonomy 4.3 or 4.4). PRISMA sends feedback files in PDF and JSON and, for warnings and requests for information, a CSV form for explanations. 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
UpcomingListed in the accepted entry points (as at 24 July 2026) as valid from 31 March 2027. Source
Group
Credit institutions: financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ifrs18 (docs/eba/ifrs18.md). German institutions use the EBA's templates and taxonomy. Source

Validation rules

The Bundesbank publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry).

No national rules for this module were found in the PRISMA rule catalogue (version 1.5).

How they were counted

Not counted here: the EBA's validation rules apply (see eba/ifrs18).

Counts are in the Bundesbank's own unit, so they are not comparable with other regulators' counts.

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 (4)

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.

  • PRISMA - Akzeptierte EntryPoints

    List of returns · XLSX · 112.1 KB · 20 October 2026

    Accepted entry points per reporting area: ITS xBRL-CSV (as at 24 July 2026), ITS xBRL-XML, RTF and NAT (as at 30 June 2025), with module codes, file naming service field and validity dates.

    SHA-256 bdb0c074c4bashow in fullbdb0c074c4ba079e2929158f5a166bd130c2541be5d7f273ac3fd715e7afb629
  • FINREP - Financial Reporting

    Guidance · HTML

    FINREP for institutions using IFRS at consolidated level, with a link to the national GAAP page.

  • Informationen zur Einreichung von aufsichtlichen Meldungen, Begründungen und Kontaktdaten

    Filing rules · PDF · 382.6 KB · 1 July 2026

    How to submit ITS, RTF and NAT reports, explanations and contact data to PRISMA; feedback files (PDF and JSON); reporting expectation notices and reminders.

    SHA-256 4d4aa99881e2show in full4d4aa99881e27ee1032e517a58d19044dd4528c4ce04208959ab5b70d54cb466
  • PRISMA - Erläuterung des aufsichtlichen ExtraNet-Postfachs einschließlich Dateinamenskonventionen

    Filing rules · PDF · 420.3 KB · 28 August 2026

    ExtraNet mailboxes for PRISMA submissions and feedback, and the file naming convention (work areas ITS, RTF, NAT, BGR, KONTAKT).

    SHA-256 3e245be67d3ashow in full3e245be67d3a0a2996e03896f4412795d320742cb88ab57a0c13787f0d1b185a

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.