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In forceInvestment firms: prudential reporting (EU, EBA)Last checked 11 November 2026

Investment firm prudential report: small firms, IFR Article 54 (IF_CLASS3)

A regulatory return listed by the Deutsche Bundesbank, Germany.

Annual report of small investment firms under Article 54 IFR on own funds, own funds requirements, liquidity and the thresholds that classify a firm as small or medium-sized. The Bundesbank's German guide explains templates I 01.01, I 02.03, I 02.04, I 03.01, I 05.00 and I 09.01, and says failing to report or reporting wrongly is an administrative offence under Section 83(4) number 4 WpIG. Source

The facts

Who files
Small investment firms (Section 2(16) WpIG), whatever their balance sheet date. Source
How often
Every year, for reference date 31 December. Source
Deadline
By 11 February of the next year at the latest. Source
Format
xBRL-CSV, XBRL-XML. Electronic, in XBRL, via ExtraNet to PRISMA (overview for small and medium-sized investment firms). 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 (IF_C3) 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
Investment firms: prudential 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/if-class3 (docs/eba/if-class3.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); 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 'IF CLASS 3', 14 German national rules, 5 completeness checks 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. The catalogue also lists 4 national rules and 2 completeness checks for 'IF CLASS 2/3'.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/if-class3).

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.