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

FINREP for national GAAP (HGB) reporters (FINREP)

A regulatory return listed by the Deutsche Bundesbank, Germany.

ECB Regulation (EU) 2015/534 extends harmonised FINREP to institutions preparing national GAAP accounts. The Bundesbank and BaFin, with a working group of the banking industry and auditors, reconcile the HGB with the FINREP items and publish national completion instructions for HGB reporters; the ECB treats them as strong recommendations. Revised instructions apply from reference date 31 December 2024 (notably templates F 04.09, F 04.10, F 01.01 and F 18.00) and a newer version from 31 December 2025. Source

The facts

Who files
Institutions that prepare national GAAP (German Commercial Code, HGB) financial statements, under ECB Regulation (EU) 2015/534: significant institutions on a solo and consolidated basis from 31 December 2015 (and their subsidiaries from 30 June 2016), less significant institutions from 30 June 2017. Source
How often
Not stated on the Bundesbank's pages; the ITS on supervisory reporting sets the frequency (see the EBA entry). Source
Deadline
Not stated on the Bundesbank's COREP or FINREP pages; the remittance dates are set by the ITS on supervisory reporting (Implementing Regulation (EU) 2021/451, see the EBA entry). PRISMA sends each institution a notice of expected reports for a reference date, a reminder one business day before the remittance date and notices 1, 3 and 5 business days after it if reports are missing. Source
Format
xBRL-CSV, XBRL-XML. 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 (FI) in its service field. The list of accepted entry points shows the module for EBA taxonomy 4.2 in xBRL-CSV; XBRL-XML is listed only for earlier taxonomy versions. 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
In force
Legal basis
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/finrep9 (docs/eba/finrep9.md). German HGB reporters use the EBA's FINREP templates and taxonomy, completed according to the Bundesbank's national instructions for HGB reporters. 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); Bundesbank PRISMA rule catalogue (rule formulas in an Excel workbook).

The rules are the EBA's. The Bundesbank's PRISMA rule catalogue (version 1.5, data as at 30 September 2026) adds, for module 'FINREP', 3 German national rules, 522 completeness checks, 200 additional ECB checks (EGDQ), 20 EBA non-XBRL rules that have no end date, and lists EBA rules deactivated in Germany. Warnings and requests for information must be explained to the Bundesbank on PRISMA's explanation form. For HGB reporters the German supervisors do not check the EBA and ECB rules on the published list of non-applicable rules (valid from 31 December 2022); the ECB accepts that list.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/finrep9).

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 (17)

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.