B

• BaFin Analysis of ORSA reports
• BaFin Annual Report
• BaFin explanatory leaflet on recovery planning for institutions and financial groups
• BaFin information on the balance sheet control 2025
• BaFin on dividend distribution
• BaFin plausibility checks for DORA ICT incident reporting
• BaFin reporting form Liability Data Report (BaFin-LDR)
• Balance sheet tax accounting for pension benefits
• Banking and Financing Business Act
• Banking statistics: Customer classification
• Banking Union – Annual Report 2015
• Banks’ Integrated Reporting Dictionary (BIRD)
• Base interest rate for the calculation of advance flat rate
• Basel III Monitoring Exercise
• BCBS work programme and strategic priorities for 2025/26
• Belåningsgrad för krediter som lämnats mot säkerhet i bostadsfastighet (LTV-Ratio for residential real estate loans)
• Benchmarking of remuneration practices at union level and data on high earners
• Benchmarking Report on Approved Higher Ratios for Remuneration
• Beräkning av det totala riskvägda exponeringsbeloppet (Calculation of the total risk-weighted exposure amount)
• Best practices for capturing novel risks in loan loss provisions according to IFRS 9
• Betalkonton med grundläggande funktioner (Payment accounts with basic functions)
• BGH judgment on premium savings contracts
• Bill on allocation of powers and interest rate verification
• BIS guidelines for counterparty credit risk management
• BIS Working Paper on the impact of artificial intelligence on finance
• BMF circular letter on input tax deduction for credit institutions in accordance with the German VAT Act
• BMF circular letter on the Foreign Tax Act with regard to income from intermediate companies
• BMF letter - pension commitments of a controlling shareholder
• BMF letter on the interpretation of Section 15 (3) no. 1 EStG
• BMF letter: Amendment of the Application Decree to the Fiscal Code (AEAO)
• BMF letter: Simultaneous payment of managing director's salary and pension
• BMF letter: Tax recognition of incongruent profit distributions
• BMF notice on the income tax treatment of fund establishment costs
• Bofinks tillstånd återkallas (Bofinks permit is revoked)
• Bonds quarterly liquidity assessment
• Brexit impact on IORPs
• BRRD 3
• BRRD Implementation Act (Wet nadere uitvoering BRRD-implementatie)
• BSpkV Valorisation Regulation
• Budget Reorganisation Measures Act 2025
• Bundling of lump-sum insurances and insurance against cyber risks
• Bureaucracy Relief Regulation