Supervisory Disclosure


The supervisory disclosure section presents a detailed picture of the supervisory and regulatory practices in Germany.

When Directive 2013/36/EU (Capital Requirements Directive – CRD IV) came into force, the supervisory disclosure provisions were amended to reflect the new regulatory requirements. Furthermore, the EU Commission endorsed in mid 2014 standards on the structure and format of the information to be disclosed (Commission Implementing Regulation (EU) No 650/2014 of 4 June 2014) which were amended in 2019 (Commission Implementing Regulation (EU) No. 2019/912 of 28 May 2019). According to this directive and these standards, all EU member states are required to present information regarding the laws, regulations, administrative rules and general guidance in the field of prudential regulation and supervision. The information contains the way in which Germany has exercised options and national discretions available in EU banking legislation. Further, it contains general criteria and methodologies used in the Supervisory Review and Evaluation Process (SREP). Aggregate statistical data on key aspects of the implementation of the prudential framework will be displayed.

The content of this page is organised in four sections.

  • Rules and guidance
  • Options and national discretions
  • Supervisory review
  • Statistical data

For a comprehensive overview of supervisory and regulatory practices in Europe, which enables to draw a meaningful comparison of the approaches adopted by the competent authorities in other member states, please view EBA Supervisory Disclosure.