Financial information, information on risk-bearing capacity and liquidity management, refinancing plans; power to issue a statutory instrument

(1) An institution must submit financial information on its financial position (financial information) to the Deutsche Bundesbank without delay after the end of each quarter. A credit institution must further submit to the Deutsche Bundesbank, without delay, once a year, as at a reference date determined by the Federal Institute: 1. information on its risk-bearing capacity under section 25a(1), third sentence, and on the procedures under section 25a(1), third sentence, point 2 (risk-bearing capacity information), 2. information on liquidity management, and 3. refinancing plans. The Federal Institute determines the range of institutions subject to the submission duty under the second sentence, point 3, annually, in accordance with Article 16 of Regulation (EU) No 1093/2010, on the basis of the relevant guidelines of the European Banking Authority. The Federal Institute may shorten the reporting period under the first and second sentences for an institution, insofar as this is necessary for the Federal Institute to perform its tasks. The Deutsche Bundesbank forwards the particulars under the first and second sentences to the Federal Institute together with its assessment; it may dispense with forwarding particular items under the first and second sentences.
(2) A parent undertaking within the meaning of section 10a must further submit financial information on a consolidated basis to the Deutsche Bundesbank without delay after the end of each quarter. Where a credit institution with its registered office in Germany belongs to the group within the meaning of section 10a(1), a parent undertaking within the meaning of section 10a must further submit to the Deutsche Bundesbank, without delay, once a year, as at a reference date determined by the Federal Institute, the information on the group's risk-bearing capacity on a consolidated level under subsection (1), second sentence, point 1. The Federal Institute may shorten the reporting period under the first and second sentences for a parent undertaking, insofar as this is necessary for the Federal Institute to perform its tasks. Subsection (1), fourth sentence, and section 10a(4) and (5) on the procedure for consolidation, section 10a(9) on the sub-consolidation of subsidiaries in third countries, and Article 11(1) of Regulation (EU) No 575/2013 on the duty to provide information, apply correspondingly to the particulars under the first and second sentences. Section 25a(3) also applies correspondingly to the particulars under the second sentence.
(3) The Federal Ministry of Finance may, in consultation with the Deutsche Bundesbank, issue a statutory instrument, not requiring the consent of the Bundesrat, setting out further provisions on: 1. the type and scope of the financial information, of the information named in subsection (1), second sentence, points 1 and 2, and of the refinancing plans under subsection (1), second sentence, point 3, in particular in order to obtain insight into the development of institutions' asset and earnings position and the development of their risk position, and the procedures for risk management, including liquidity management and refinancing planning, of credit institutions, and on the permissible data media, transmission channels, and data formats for the transmission, 2. the publication of the credit institutions subject to the submission duty under subsection (1), second sentence, point 3, and 3. a shortening of the reporting period under subsection (1), fourth sentence, or subsection (2), third sentence, for particular types or groups of institutions, insofar as this is necessary for the Federal Institute to perform its tasks. The particulars may also relate to subsidiary undertakings within the meaning of section 10a, and to subsidiary undertakings with their registered office in Germany or abroad that are not included in supervision on a consolidated basis, and to mixed holding companies with subordinate institutions; the mixed holding companies must transmit the necessary particulars to the institutions. The Federal Ministry of Finance may transfer the power to issue a statutory instrument, by statutory instrument, to the Federal Institute, on condition that the statutory instrument is issued in agreement with the Deutsche Bundesbank.