Country-by-country reporting

Securities institutions authorised in Germany that have, in other state parties or in third countries, branches or subsidiary undertakings that are to be classified as financial institutions under Article 4(1), point 26 of Regulation (EU) No 575/2013, must, annually and broken down by Member State of the European Union and third country, include the following particulars in an annex to the annual financial statements within the meaning of section 76(1), second sentence, have them audited in accordance with section 340k of the Commercial Code, and disclose them: 1. the name, nature of activities and location of all subsidiary undertakings and branches; 2. turnover; 3. the number of employees on a full-time equivalent basis; 4. profit or loss before tax; 5. tax on profit or loss; and 6. public subsidies received.