Regulatory Alerts2024-12-19
Guideline for Preparing Own Funds and Liquidity Reports under Art. 54 IFR - Reports for Small Investment Firms
The German Federal Bank issued this guideline to assist small investment firms in preparing annual own funds and liquidity reports under Article 54 of the Investment Firm Ordinance (IFR). It mandates submission by February 11th of the following year and specifies detailed calculation methods for capital requirements, fixed overheads, and liquidity buffers across six standardized templates. The document also clarifies rules for combined group values, defines threshold checks for business scope, and warns that failure to submit accurate reports constitutes an administrative offense.
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