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Erscheinung:02.11.2010 Regulation Concerning Reports and the Submission of Documentation under the Banking Act

Content

By virtue of section 24 (4) sentences 1 and 3, also in conjunction with section 2c (1) sentences 2 and 3, of the Banking Act (Kreditwesengesetz) in the wording of the announcement of 9 September 1998 (Federal Law Gazette I page 2776), of which section 2c was last amended by article 1 number 6 and section 24 (4) by article 1 number 30 letter (d) of the Act of 17 November 2006 (Federal Law Gazette I page 2606), in conjunction with section 1 number 5 of the Regulation Transferring the Authority to Issue Statutory Orders to the Federal Financial Supervisory Authority (Verordnung zur Übertragung von Befugnissen zum Erlass von Rechtsverordnungen auf die Bundesanstalt für Finanzdienstleistungsaufsicht) of 13 December 2002 (Federal Law Gazette 2003 I page 3), as last amended by the Regulation of 24 May 2007 (Federal Law Gazette I page 995), the following Regulation is hereby issued by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) – hereinafter referred to as BaFin – after consulting the central associations of the institutions and in agreement with the Deutsche Bundesbank.



Translation: Deutsche Bundesbank

This translation is furnished for information purposes only. The orginal German text is binding in all respects.

Section 1
Submission procedure

(1) 1Except as otherwise provided for in this Regulation, one copy of the reports and documentation which are to be filed or submitted under the Banking Act and which are specified in this Regulation shall be submitted both to BaFin and to the Regional Office of the Deutsche Bundesbank responsible for the institution. 2Reports and documentation from financial holding companies or mixed financial holding companies pursuant to section 12a (1) sentence 3, (3) and section 24 (3a) of the Banking Act shall be submitted to the Regional Office in whose area the superordinated enterprise pursuant to section 10a (3) sentence 4 of the Banking Act in the wording applicable as of 1 January 2007 or the conglomerate enterprise from the banking and investment services sector with the highest balance sheet total is domiciled.

(2) 1Credit institutions which belong to a credit cooperative audit association or are audited by the audit office of a savings bank and giro association shall, provided BaFin is in possession of a relevant declaration of consent from the association, present the reports to be filed and documentation to be submitted under this Regulation, with the exception of the report pursuant to section 24 (1a) number 4 of the Banking Act, through their association, together with one further copy in each case for the association. 2The association shall promptly forward the respective number of copies of the reports and documentation specified in this Regulation to BaFin and the Regional Office of the Deutsche Bundesbank responsible for the institution concerned together with its comments or, in the case of savings banks, together with the audit office’s comments. 3BaFin may waive the requirement of separate comments from the audit office.

Section 2
Repealed)

Section 3
Reports pursuant to section 10 (4a) sentence 4 and (4b) sentence 4 of the Banking Act in conjunction with section 77 (2) and (3) of the Investment Act (Investmentgesetz) (unrealised reserves, committee of experts)

(1) 1At BaFin's request, reports pursuant to section 10 (4a) sentence 4 of the Banking Act shall be submitted using the template “Anzeige nach § 10 Abs. 4a Satz 4 KWG” (Report pursuant to section 10 (4a) sentence 4 of the Banking Act) pursuant to Annex 2 of this Regulation. 2At BaFin's request, the valuation records shall also be submitted.

(2) 1Reports on the appointment of members of committees of experts pursuant to section 10 (4b) sentence 4 of the Banking Act in conjunction with section 77 (3) sentence 1 of the Investment Act, the withdrawal of an expert or changes to the particulars pursuant to sentence 2 shall be submitted to BaFin in duplicate. 2Reports on the appointment of members of committees of experts shall be accompanied by the following documents:

  1. a complete, signed curriculum vitae of the expert, which must contain all the person's first names, name at birth, date and place of birth, home address and nationality, and a detailed account of his professional training with evidence of adequate theoretical and practical knowledge of real property business and in the field of determining the mortgage lending value of properties,
  2. a statement in accordance with section 5 (1) sentence 1 number 2 and sentence 2, and
  3. a statement by the expert as to whether he is an employee of the institution or of an enterprise affiliated with it, a member of a supervisory body of the institution or of an enterprise affiliated with it, or is financially dependent on the institution or on an enterprise affiliated with it for other reasons, whether he has close personal or family ties with employees of the institution or of an enterprise affiliated with it which might involve the danger of the expert being improperly influenced, or whether he holds capital shares in the institution or an enterprise affiliated with it, and, if so, what the value of these capital shares is.

Section 4
Reports pursuant to section 10 (8) sentences 1 and 3 of the Banking Act (deductible loans)

1Reports pursuant to section 10 (8) sentences 1 and 3 of the Banking Act must contain particulars of the level and the method of calculating the percentage rate specified in section 10 (2a) sentence 2 number 4 or 5 of the Banking Act, the terms of the loan and the collateral provided. 2Reports pursuant to section 10 (8) sentence 3 of the Banking Act are to be headlined as reports on changes. 3Loans reported pursuant to section 10 (8) sentence 1 of the Banking Act shall not be reported anew pursuant to section 10 (8) sentence 3 of the Banking Act if the contractual alteration of the terms of the loan is confined to an adjustment of the interest rate in accordance with the development of the market interest rate.


Section 5
Reports pursuant to section 24 (1) number 1 of the Banking Act (personnel changes)


(1) 1Reports pursuant to section 24 (1) number 1 of the Banking Act concerning the intention to appoint a senior manager and to authorise a person to represent the institution in all aspects of its business shall be accompanied by the following documents:

  1. a complete, signed curriculum vitae, which must contain all the person’s first names, name at birth, date and place of birth, home address and nationality, a detailed account of his professional training, the names of all enterprises for which the person has worked and particulars of the nature of the functions performed in each case, including secondary activities with the exception of honorary ones; the particulars of the nature of the person’s functions should specifically include details of his representational authority, his internal decision-making powers and the areas of operations under his control within the enterprise, and
  2. a statement signed by the person as to whether criminal proceedings are pending against him, whether criminal proceedings have been instituted against him in the past on account of a crime or other offence, or whether he or an enterprise managed by him has been or is involved as a debtor in insolvency proceedings, or in proceedings for making a statutory declaration, or in any comparable proceedings.

2In the statement pursuant to sentence 1 number 2, criminal proceedings may be disregarded if they were discontinued owing to lack of evidence or a procedural obstacle or were terminated with an acquittal or in cases where an entry made in the Federal Central Criminal Register was removed or extinguished.

(2) At BaFin's request, further information shall be submitted, in particular concerning the person’s current activities as a senior manager or as a member of the supervisory board or administrative board of another enterprise, or concerning his currently held direct participating interests within the meaning of section 24 (3) sentence 2 of the Banking Act, in which context section 11 shall apply mutatis mutandis in each case, and further documents, in particular letters of reference, which provide evidence of the previous activities specified in the curriculum vitae.

(3) The above provisions shall also apply to the appointment of a deputy senior manager who is to perform the functions of the senior manager in the event of the latter being unable to do so.

Section 6
Reports pursuant to section 24 (1) number 6 of the Banking Act (branch and cross-border services without establishing a branch in a non-EEA state)

1The report pursuant to section 24 (1) number 6 of the Banking Act must contain:

  1. the name of the state in which the branch was established, relocated or closed or in which cross-border services were taken up or terminated,
  2. the address of the branch that was established, relocated or closed; in the case of a branch relocation stating also its new address, and
  3. a description of all banking or financial services transactions taken up, in accordance with section 1 (1) sentence 2 and (1a) sentence 2 of the Banking Act.

2Where several reports pursuant to sentence 1 are to be submitted at the same time, they may be summarised in one report provided it is concise.


Section 7
Reports from institutions pursuant to section 12a (1) sentence 3, section 24 (1) numbers 12 and 13, section 24 (1a) numbers 1 and 2 and section 31 (3) sentence 2 of the Banking Act (qualifying participating interests, asset-side close ties, participating interests in or corporate relationships with enterprises domiciled abroad, exemptions)

(1) 1Individual reports from institutions concerning their participating interests in other enterprises pursuant to section 12a (1) sentence 3 of the Banking Act, section 24 (1) numbers 12 and 13 of the Banking Act and pursuant to section 31 (3) sentence 2 of the Banking Act shall be submitted using the template “Aktivische Beteiligungsanzeige” (Report on asset-side participating interests) pursuant to Annex 3 of this Regulation. 2Individual reports must be submitted in the event of changes in such participating interests if

  1. as a result of the change the participating interest reaches, exceeds or falls below 20 per cent, 30 per cent or 50 per cent of the enterprise's capital or voting rights,
  2. the enterprise becomes or ceases to be a subsidiary,
  3. the shares held in the enterprise are no longer or are henceforth intended to serve the institution’s own business by establishing a permanent link with that enterprise,
  4. directly held shares are wholly or partially transferred to a subsidiary,
  5. where shares are wholly or partially held indirectly, the number or the identity of the intermediate enterprises changes or the shares are henceforth wholly or partially held by the institution itself or are redistributed among the participants, or
  6. the exemption pursuant to section 31 (3) sentence 1 of the Banking Act is claimed for the enterprise.

(2) Summary reports from institutions concerning their participating interests in other enterprises pursuant to section 24 (1a) numbers 1 and 2 of the Banking Act and section 31 (3) sentence 2 of the Banking Act shall be submitted by 15 June each year showing the position as at 31 December of the previous year as a collection of sequentially numbered partial reports using the template “Aktivische Beteiligungsanzeige” (Report on asset-side participating interests) pursuant to Annex 3 of this Regulation.

(3) Indirectly held capital shares or voting rights are to be attributed in full to the enterprises holding the indirect participating interests.

(4) 1Only one template is to be used where a participating interest requires several facts to be reported. 2For each further participating interest subject to reporting requirements, a separate template has to be used taking into account the provisions of sentence 1. 3In the case of complex participation structures, the template “Anlage für komplexe Beteiligungsstrukturen” (Annex for complex participation structures) pursuant to Annex 4 of this Regulation is to be attached to the report. 4Complex participation structures are deemed to exist in particular in the case of trust relationships and of participations which are simultaneously held directly and indirectly through one or more subsidiaries or a similar relationship or through several chains of participating interests.

(5) At the request of BaFin or the appropriate Regional Office of the Deutsche Bundesbank, further information is to be submitted, in particular the book value, the acquisition price and the proceeds from disposal.

(6) 1The individual and summary reports are to be submitted to the Deutsche Bundesbank in electronic form. 2The Deutsche Bundesbank will publish on its website the record formats to be used for electronic data submission via data telecommunication and the submission procedure. 3The Deutsche Bundesbank shall forward reports submitted to it to BaFin. 4Where a credit institution specified in section 1 (2) participates in the electronic submission process it shall, notwithstanding section 1 (2), submit only one copy to its association in a format agreed with same. 5Notwithstanding section 1 (2) the association shall forward only one copy of the comments specified therein to BaFin and to the Regional Office of the Deutsche Bundesbank responsible for the institution concerned respectively. 6Section 1 shall apply to paper-based submissions.


Section 8
Reports pursuant to section 24 (1) numbers 10 and 12 and section 24 (1a) numbers 1 and 3 of the Banking Act (major participating interests and liability-side close ties)

(1) 1Individual reports concerning other enterprises’ participating interests in the institution pursuant to section 24 (1) numbers 10 and 12 of the Banking Act are to be submitted using the template “Passivische Beteiligungsanzeige” (Report on liability-side participating interests) pursuant to Annex 5 of this Regulation. 2Individual reports must be submitted in the event of changes in such participating interests if

  1. as a result of the change the participating interest reaches, exceeds or falls below 20 per cent, 30 per cent or 50 per cent of the institution's capital or voting rights,
  2. the institution becomes or ceases to be a subsidiary or an affiliated enterprise of another enterprise,
  3. directly held shares are wholly or partially transferred to an intermediate enterprise, or
  4. where shares are wholly or partially held indirectly, the number or the identity of the intermediate enterprises changes or the shares are henceforth wholly or partially held by the shareholder itself.

(2) Summary reports concerning other enterprises’ participating interests in the institution pursuant to section 24 (1a) numbers 1 and 3 of the Banking Act shall be submitted by 15 June of each year showing the position as at 31 December of the previous year using the template "Passivische Beteiligungsanzeige" (Report on liability-side participating interests) pursuant to Annex 5 of this Regulation.

(3) Section 7 (3), (4) and (6) shall apply mutatis mutandis subject to the proviso that the institution’s corporate relationship with the affiliated enterprise is also deemed to constitute a complex participation structure within the meaning of section 7 (4) sentence 3.


Section 9
Summary reports pursuant to section 24 (1a) number 4 of the Banking Act (number of domestic branches)

(1) 1The report on the number of domestic branches pursuant to section 24 (1a) number 4 of the Banking Act shall be submitted by 31 January each year showing the position as at 31 December of the previous year. 2The report shall be submitted to BaFin only at its request.

(2) 1When calculating the number of branches, branches which were or are closed only temporarily for a period of up to twelve months are also to be included. 2Branches should not be included if they

  1. were established only temporarily for a period of up to twelve months,
  2. only provide automated banking or financial services, or
  3. are solely used to conduct business which does not constitute banking business or financial services.

Section 10
Reports pursuant to section 24 (2) of the Banking Act (merger of institutions)

1The intention of institutions to merge shall be reported by the institutions concerned pursuant to section 24 (2) of the Banking Act as soon as it appears likely, in the light of negotiations being held, that the merger will take place. 2A failure of the merger negotiations must be reported promptly. 3If the merger negotiations are successful, the same shall apply to the legal execution of the merger.


Section 11
Reports pursuant to section 24 (3) sentence 1 of the Banking Act (senior managers)

(1) Reports pursuant to section 24 (3) sentence 1 number 1 of the Banking Act shall be submitted using the template “Nebentätigkeiten von Geschäftsleitern und Personen, die die Geschäfte einer Finanzholding-Gesellschaft oder einer gemischten Finanzholding-Gesellschaft tatsächlich führen” (Secondary activities of senior managers and persons who actually manage the business of a financial holding company or a mixed financial holding company) pursuant to Annex 6 of this Regulation.

(2) 1Reports pursuant to section 24 (3) sentence 1 number 2 of the Banking Act shall be submitted using the template “Beteiligungen von Geschäftsleitern und Personen, die die Geschäfte einer Finanzholding-Gesellschaft oder einer gemischten Finanzholding-Gesellschaft tatsächlich führen” (Participating interests held by senior managers and persons who actually manage the business of a financial holding company or a mixed financial holding company) pursuant to Annex 7 of this Regulation. 2A report on changes shall be submitted only if the participating interest reaches, exceeds or falls below 30 per cent or 50 per cent of the enterprise's capital. 3Section 7 (5) and (6) shall apply mutatis mutandis.


Section 12
Reports pursuant to section 24a (1), (3) and (4) of the Banking Act (establishment of a branch and provision of cross-border services in another EEA state)

(1) 1Reports pursuant to section 24a (1), (3) and (4) of the Banking Act shall be submitted separately for each EEA state. 2Where Austria, Liechtenstein and Luxembourg are the host countries, a second copy and, in the case of the other EEA states, a translation into an official language of the host country, shall be attached to reports to BaFin pursuant to section 24a (1) and (3) of the Banking Act. 3If the report on changes pursuant to section 24a (4) of the Banking Act to be sent to the competent authority of the host country has not been drafted in an official language of that country, an officially certified translation into such an official language shall be attached to the report.

(2) A report on changes pursuant to section 24a (4) of the Banking Act shall also be submitted if the branch is closed or the cross-border service is discontinued.

(3) The business plan must show the types of business operations envisaged, in accordance with the categories of Annex I to Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC, and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC (OJ EU L 145/1, 2005 L 45/18) as amended by Directive 2006/31/EC of the European Parliament and of the Council of 5 April 2006 (OJ EU L 114/60).

(4) 1Reports pursuant to section 24a (1) of the Banking Act shall also be subject to the following provisions:

  1. Any legal constraints concerning the scope of the authorisation shall be set forth; building and loan associations must point out that the receipt of deposits and the granting of loans are to be conducted in the form of building and loan association business.
  2. All the envisaged types of business which are to be conducted at the branch shall be explained in detail; the development of their volumes and the staff resources needed for this purpose shall be estimated for the first three years.
  3. If it is planned to establish several operating units in the host country, the relevant details are to given.
  4. The business plan must also describe the organisational structure of the branch. For this purpose, the internal decision-making powers, the powers of representation and the way in which the branch is to be integrated into the institution’s internal monitoring procedure shall be described.
  5. A curriculum vitae of each of the managers of the branch, providing in particular an account of their professional career, shall be attached.

2Sentence 1 shall apply mutatis mutandis to changes in the situation at existing branches, which are to be reported pursuant to section 24a (4) of the Banking Act.

Section 13
Submission of documentation pursuant to section 26 of the Banking Act (annual accounts, management report and audit report)

When submitting the approved annual accounts, the date of approval shall be stated.


Section 14
Reports and submission of documentation pursuant to section 32 (1) of the Banking Act (applications for authorisation)

(1) Applications and documentation pursuant to section 32 (1) of the Banking Act shall be submitted to BaFin in triplicate.

(2) 1The applications shall indicate for which types of banking business specified in section 1 (1) sentence 2 of the Banking Act or for which financial services specified in section 1 (1a) sentences 2 and 3 of the Banking Act authorisation is being sought. 2The applications shall be accompanied by certified copies of the formation records, of the partnership agreement or of the articles of association, as well as by the envisaged rules of procedure for the senior management. Furthermore, the names of the envisaged senior managers shall be indicated.

(3) 1To furnish evidence of having the resources needed for business operations pursuant to section 32 (1) sentence 2 number 1 of the Banking Act, confirmation shall be submitted from a deposit-taking credit institution domiciled in an EEA country that the initial capital has been paid up, is unencumbered by rights of third parties and is freely available to the senior managers. 2Subject to BaFin's consent, such evidence may also take the form of written confirmation from an auditor, who would be authorised to audit the applicant’s annual accounts in the event of authorisation being granted, regarding the available capital, which shall have been calculated in accordance with the principles applicable to institutions.

(4) For the purpose of assessing the trustworthiness of the senior managers, the declarations specified in section 5 (1) sentence 1 number 2 and sentence 2 shall be submitted.

(5) 1For the purpose of assessing the trustworthiness of the applicants and of the holders of major participating interests and of examining whether authorisation is to be refused pursuant to section 33 (1) sentence 1 number 3 or (3) of the Banking Act, the declarations and documentation specified in section 8 numbers 1 to 5, sections 9 to 11 and 14 of the Holder Control Regulation (Inhaberkontrollverordnung) shall be attached to the application and information shall be provided at BaFin's request. 2Each curriculum vitae pursuant to section 10 of the Holder Control Regulation shall be signed in person. 3Sections 4, 5 and 16 of the Holder Control Regulation shall apply mutatis mutandis.

(6) For the purpose of assessing the professional qualifications for managing the institution, as are required of the proprietors and senior managers, the documentation specified in section 5 (1) sentence 1 number 1 shall be submitted.

(7) The business plan to be attached to the application pursuant to section 32 (1) sentence 2 number 5 of the Banking Act must contain the following particulars:

  1. the nature of the planned business along with a substantiated indication of its future development; to this end, projected balance sheets and projected profit and loss accounts for the first three full financial years following the commencement of business operations shall be submitted,
  2. a description of the institution's organisational structure accompanied by an organisation chart indicating, in particular, the responsibilities of the senior managers; it must be indicated whether, and if so, where, branches are to be established, and
  3. a description of the institution's planned internal monitoring procedures.

(8) At BaFin's request, further information shall be given and further documentation submitted insofar as this is necessary to assess whether any grounds exist for refusing authorisation.


Section 15
Reports pursuant to section 53a sentences 2 and 5 of the Banking Act (representative offices of institutions domiciled abroad)

(1) Reports concerning the establishment of a representative office pursuant to section 53a sentence 2 of the Banking Act must contain the following information:

  1. the representative office's precise designation and address,
  2. the names of the representative office's manager or managers,
  3. the nature and scale of the representative office's activities,
  4. the date of commencement of the representative office's activities,
  5. the name or corporate name, registered office and address of the institution which has established the representative office,
  6. the address of the institution’s head office,
  7. the institution's object of business according to its articles of association,
  8. the nature of the business operations actually conducted by the institution in its country of domicile and, if different, in the country in which its head office is located, and
  9. the name and address of the competent authority responsible for supervising the institution in its country of domicile and, if different, in the country in which its head office is located.

(2) 1The reports concerning the establishment of a representative office shall be accompanied by the following documentation:

  1. a statement by the institution, signed with legally binding effect, that it has decided to establish the representative office and has entrusted the persons named in accordance with subsection (1) number 2 with the task of managing the representative office,
  2. a statement that no banking business within the meaning of section 1 (1) sentence 2 of the Banking Act will be conducted and that no financial services within the meaning of section 1 (1a) sentence 2 of the Banking Act will be provided, and that in Germany the institution's name or corporate name will solely be used with the suffix “Repräsentanz” (Representative Office),
  3. the institution's latest annual accounts and management report, and
  4. a certificate, authenticated by the German diplomatic or consular mission in the institution's country of domicile, from the competent authority responsible for supervising the institution in its country of domicile and, if different, also in the country of domicile of its head office, in which the authority confirms that

    1. the institution is subject to its solvency supervision or that, by virtue of a local statute, the institution is not subject to a solvency supervision requirement,
    2. the institution has been granted authorisation by the authority to conduct business in the country concerned insofar as this relates to banking business within the meaning of section 1 (1) sentence 2 of the Banking Act or financial services within the meaning of section 1 (1a) sentence 2 of the Banking Act, or that, by virtue of a local statute, such authorisation is not required,
    3. the authority supervises the institution, along with its subsidiaries that are to be classified as credit institutions, financial institutions or ancillary services providers, on a consolidated basis or that, by virtue of a local statute, such supervision is not provided for, and
    4. the institution has been granted general or special authorisation to establish the representative office or that, by virtue of a local statute, such authorisation is not provided for.

2The documentation specified in subsection (2) sentence 1 numbers 3 and 4 shall be attached to the report only at BaFin's request.

(3) A report on changes pursuant to section 53a sentence 5 of the Banking Act shall also be submitted in the event of changes occurring during the representative office's existence vis-à-vis the particulars stated in the report on the establishment of the representative office pursuant to section 53a sentence 2 of the Banking Act.


Section 16
Reports from financial holding companies and mixed financial holding companies pursuant to section 12a (1) sentence 3, also in conjunction with subsection (3), and pursuant to section 24 (3a) of the Banking Act (reporting requirements for financial holding companies, mixed financial holding companies)

(1) 1Individual reports from the financial holding company or the mixed financial holding company pursuant to section 12a (1) sentence 3, also in conjunction with subsection (3), of the Banking Act and pursuant to section 24 (3a) sentences 4 and 5 clause 2 of the Banking Act shall be submitted using the template “Aktivische Beteiligungsanzeige” (Report on asset-side participating interests) pursuant to Annex 3 of this Regulation. 2Summary reports pursuant to section 24 (3a) sentences 2 and 5 clause 2 of the Banking Act shall be submitted by 15 June each year showing the position as at 31 December of the previous year as a collection of sequentially numbered partial reports using the template “Aktivische Beteiligungsanzeige” (Report on asset-side participating interests) pursuant to Annex 3 of this Regulation. 3Section 7 (1) sentence 2 and (3) to (6) shall apply mutatis mutandis.

(2) Section 5 shall apply mutatis mutandis to reports pursuant to section 24 (3a) sentence 1 number 1 and sentence 5 clause 1 of the Banking Act concerning the intention to appoint a person who is actually to manage the business of the financial holding company or the mixed financial holding company.


Section 16a
Transitional provision

Section 2 of this Regulation in the version valid until 24 March 2009 shall continue to apply to reports pursuant to section 2c of the Banking Act in the version valid until 17 March 2009.


Section 17
Entry into force, expiry

1This Regulation shall enter into force on 31 December 2006. 2The Reports Regulation of 29 December 1997 (Federal Law Gazette I page 3372), as last amended by Article 8 (14) of the Act of 4 December 2004 (Federal Law Gazette I page 3166), shall concurrently expire.

________________________
*) This Regulation also serves to further implement Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (OJ EU L 177/1) and Directive 2006/49/EC of the European Parliament and of the Council of 14 June 2006 on the capital adequacy of investment firms and credit institutions (recast) (OJ EU L 177/201).

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