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UpcomingCredit institutions: financial reporting under national accounting rules (EU, ECB)Last checked 11 November 2026

FINREP IFRS 18 data points (FINREP_IFRS18DP)

A regulatory return listed by the Deutsche Bundesbank, Germany.

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

The facts

Who files
Not stated on the Bundesbank's pages. 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_IFRS18DP) 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 under national accounting rules (EU, ECB)

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/ifrs18dp (docs/eba/ifrs18dp.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 and ECB validation rules in the taxonomy (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/ifrs18dp).

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.

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.