Receivables, loans and advances of more than EUR 1 million to a borrower or borrower unit must be reported to the Bundesbank at least at the end of each quarter.

This requirement under Regulation (EU) No. 575/2013 and No. 648/2012 enables the supervisory authorities to monitor systemic risks. In addition, the Bundesbank provides lenders with various information about the debtor, such as the probability of default and the total amount of the debtor's outstanding amounts.

The reporting process provides for various sub-steps, each of which requires a different reporting form. In the case of borrower units, administration is considered to be complex, as every change to these and to the individual components must be reported.

As a lender, reporting is required at individual debtor level as well as the total balance of all affected receivables as a lender. In addition, all guarantees and similar actions that could be utilised by the borrower must also be reported.