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In forceCredit institutions: other EU reports (EU, EBA)Last checked 11 November 2026

Interest rate risk in the banking book (IRRBB)

A regulatory return listed by the Deutsche Bundesbank, Germany.

Reports the effect of supervisory interest rate shock scenarios on the economic value of equity and net interest income. Article 20a was added to the ITS on 30 September 2024 to meet Article 84 CRD. Since a joint Bundesbank and BaFin letter of 16 September 2024, institutions filing IRRBB no longer complete the interest rate risk data points in the national SAKI (379 to 435) or QSA (378 to 435) forms. Source

The facts

Who files
All credit institutions under Section 1(3d) KWG and those meeting the narrower definition in Article 4(1) point 1 CRR; the scope and templates depend on size and complexity. Source
How often
Quantitative information quarterly; qualitative information once a year for reference date 31 December. Source
Deadline
Not stated on the Bundesbank's IRRBB page. 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 (IRRBB) 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: other EU reports (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/irrbb (docs/eba/irrbb.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 'IRRBB', 2 German national rules, 30 completeness checks, 75 additional ECB checks (EGDQ) 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.

How they were counted

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

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 (15)

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.

  • Interest rate risk in the banking book (IRRBB)

    Guidance · HTML

    IRRBB reporting under Article 20a of the ITS: scope and frequency.

  • Meldung von Zinsänderungsrisikopositionen im Anlagebuch im SAKI und QSA für CRR-Institute

    Guidance · PDF · 260.6 KB · 16 September 2024

    Joint Bundesbank and BaFin letter: CRR institutions filing IRRBB no longer complete the interest rate risk positions in SAKI and QSA.

    SHA-256 bbe293c36395show in fullbbe293c36395e3fd15bdbd2bb43218eac7da7654ae6df555a7cb75aba8b89aac
  • European reporting framework

    List of returns · HTML

    Index of the European (EBA and ECB) supervisory reporting topics the Bundesbank describes, one sub-page per return.

  • 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
  • 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 - Liste der Filing Rules

    Filing rules · PDF · 372.5 KB · 29 July 2026

    97 numbered filing rule checks (FR_...) with a table of which apply to ITS, RTF, national reports, explanations and contact files.

    SHA-256 4df9a3ca46a9show in full4df9a3ca46a92b193a8b54c6d06a662ae15f946106a2fcd4de21db72a3559b80
  • 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
  • Regelkatalog PRISMA

    Validation rules · XLSX · 1.3 MB · 1 October 2026

    Version 1.5, data as at 30 September 2026. Sheets: ECB EGDQ checks, EBA non-XBRL rules, national rules for ITS reports, completeness checks, RTF rules, national (NAT) reporting rules, deactivated EBA taxonomy rules, EGDQ checks not run in PRISMA.

    SHA-256 3f38c9b1703cshow in full3f38c9b1703c3f86bba7488acecb7b9458b39eeafa2ca50cf6141820c152eb27
  • Data quality in harmonised European reporting

    Guidance · HTML

    Data quality criteria (timeliness, completeness, accuracy and consistency, stability, plausibility) and the rule files.

  • PRISMA: Refining and improving the supervisory reporting system

    Guidance · HTML

    The Bundesbank's reporting line for supervisory reports, with project documents, filing rules and the mailbox guide.

  • Hinweise für die Meldungseinreichung und häufig gestellte Fragen

    Filing rules · HTML

    German-only PRISMA page: submission routes, FAQs, filing rules, accepted entry points, mailbox and file naming, rule catalogue.

  • Ableitungsvorgaben für eine Vollständigkeitsüberprüfung auf Vordruckebene

    Validation rules · XLSX · 1.7 MB · 31 March 2026

    Rules for deriving which templates an institution must submit (completeness checks); not opened for this entry.

    SHA-256 1e8ab2d19e72show in full1e8ab2d19e72eccb2e869cd1ef0dd6f2c9ce17692a2cd5c50c875d9c3c324a24
  • Weitere national deaktivierte Validierungsregeln

    Validation rules · XLSX · 47.2 KB · 31 March 2026

    Further EBA validation rules deactivated in Germany; not opened for this entry.

    SHA-256 8ec1f9e8bca0show in full8ec1f9e8bca0331d57f442a37858e8fe5c45489e5985f46320b35f86873ba335
  • Reporting systems

    Guidance · HTML

    The Bundesbank's reporting systems index: external sector, financial supervision, banking statistics and financial stability reporting.

  • Financial Supervision (reporting)

    Guidance · HTML

    Prudential reporting overview: links to the European reporting framework, national reporting, PRISMA, formats and the form centre.

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.