Ihre Quelle für Links zur Bankenaufsicht in Deutschland und den USA
Your source for links to banking regulators and regulations in Germany and the USA

These webpages intends to be a collection of links to bankregulations and accounting guidance in the United States of America, Germany, as well as an international environment. Our goal is to provide a quick overview and orientation to the banker searching for laws, background information and regulatory and accounting guidance. Many government and industry organizations as well as practitioners offer valuable information. Unfortunately, this information is not available in a structured form.
We welcome any ideas and helpful links. Please e-mail us at

Informationen und Links zu Regelungen und Institutionen der Bankenaufsicht in den USA
Information and links about German federal banking laws, regulations and institutions.

Many documents (*.pdf) require the Adobe Acrobat Reader. Follow this link to download the Acrobat Reader.
Important Notice: All content on the websites linked to from and is the copyright of the respective companies and organizations. and do not claim copyringht or ownership to this information nor take any responsibility for the content. The links on and are only compiled for informational purposes and to facilitate the search for information and documents about national and international banking regulations and accounting.


Bundesaufsichtsamt für das Kreditwesen

German Banking Act

Principle I - Regulatory Capital

Principle II - Regulatory Liquidity
Principle II - Explanatory Notes

Reports Regulation (Anzeigenverordnung) [Regulation Concerning Reports and the Submission of Records under the Banking Act]

Regulation govering large exposures and loans of three million Deutsche Mark or more  (Großkredit- und Millionenkreditverordnung - GroMiKV)

Guidelines of the Federal Banking Supervisory Office concerning measures to be taken by credit institutions to combat and prevent money laundering

Minimum requirements for the trading activities of credit institutions

Minimum requirements for the internal audit function of credit institutions

Licence to provide financial services pursuant to section 32 (1) of the Banking Act

Federal Reserve Bank

Bank Holding Company Supervision Manual

Bank Secrecy Act Examination Manual

Commercial Bank Examination Manual

Examination Manual for U.S. Branches and Agencies of Foreign Banking Organizations

Trading and Capital-Markets Activities Manual

Basel Committee on Banking Supervision

    Compendium of documents produced by the Basel Committee on Banking Supervision February 2000


Volume I: Basic supervisory methods

Volume II: Advanced supervisory methods

Volume III: International supervisory issues

Committee documents not included in Compendium

    Basel II

The New Basel Capital Accord: an explanatory note (16 pages, 71697 bytes)

Overview of The New Basel Capital Accord (39 pages, 225954 bytes)

The New Basel Capital Accord (139 pages, 750129 bytes)

The Standardised Approach to Credit Risk (56 pages, 317194 bytes)

The Internal Ratings-Based Approach (108 pages, 590602 bytes)

Asset securitisation (32 pages, 166501 bytes)

Operational Risk (30 pages, 191136 bytes)

Pillar 2 (Supervisory Review Process) (16 pages, 92539 bytes)

Principles for the Management and Supervision of Interest Rate Risk (42 pages, 202453 bytes)

Pillar 3 (Market Discipline) (63 pages, 376386 bytes)


Financial Instruments: Understanding IAS 39

How regulators should extend their supervisory reach by using auditors and other third party experts

International Accounting Standards: Similarities and Differences: IAS, US GAAP and UK GAAP

IAS Disclosure Checklist

IAS Illustrative Corporate Financial Statements

Regulatory Guide for Foreign Banks in the United States - 2001 Edition

Banking in Germany


Bankenaufsichtsrechtliche Texte

Financial Instruments (deutsch)
Financial Instruments (english)

Meldepflichten (deutsch)
Meldepflichten (english)

KonTraG Monograph

KonTraG Checkliste