Supplement the EBA’s reporting requirements

In particular, the granularity and timeliness of
certain types of financial information will be enhanced, especially those relating to profit and
loss items such as trading results, fees and commissions. Banks will be expected to report
their forecasts for these key items, and will be required to provide additional data on specific
risk areas such as credit quality.

Beginning in 2015, the reporting threshold for large credit exposures will be lowered,
resulting in detailed loan information to be reported for a greater population of credit
exposures. In addition, BaFin and the Bundesbank are developing a new formal reporting
system for the ICAAP used by banks.

With effect from 2014 and 2015, the current liquidity
reporting requirements will be replaced by reporting of the Liquidity Coverage Ratio and the
Net Stable Funding Ratio requirements of Basel III respectively. Unlike the existing liquidity
regulatory reports, which only included figures at the individual entity level, the new liquidity
reporting requirements will also capture consolidated group-wide liquidity exposures.