Pursuant to Section 4 (3) FinDAG, the contracting authority intends to conclude two framework agreements for the conduct of audits pursuant to Section 44 (1) sentence 2 of the German Banking Act (KWG) for credit institutions pursuant to Section 1 (1) of the German Banking Act (special audits, here: MaRisk or impairment tests).

MaRisk audits relate to the audit of the business organisation in accordance with Section 25a of the German Banking Act (KWG), for which BaFin has published the Circular (BA) Minimum Requirements for Risk Management (the current version of the circular, including transitional periods, applies).

The "Banking Supervisory Requirements for IT" (BAIT) in accordance with BaFin Circular 10/2017 (BA) in the currently valid version are not part of this procurement.

The services to be awarded will be commissioned individually on the basis of the Lot 1 framework agreement.

The subject matter of the framework agreement Lot 1 is only those special audits (here: MaRisk) that are carried out at regular intervals without there being a special reason (routine audits).

Special audits carried out in the event of a special occasion caused either by the object of supervision itself or by external factors of supervisory relevance (e.g. market developments) (occasion audits) are not covered by the Lot 1 framework agreements.

Detailed information can be found in the service description (C_01_Vertragsanlage 1_Leistungsbeschreibung_2023_0466)

Impairment tests pursuant to Section 44 (1) sentences 2 to 4 of the German Banking Act (KWG) are intended to review the valuation of any assets in accordance with national or international commercial law provisions. The purpose of ordering such an audit is usually to determine whether the accounting approach and/or the valuation of assets and liabilities adopted by the credit institution are in accordance with the applicable accounting standards.

The impairment test is to be carried out on the basis of selected credit receivables. As part of the examination of the regularity of the loan processing, the loans must also be examined in particular to determine whether the credit institution has fulfilled the requirements resulting from the sections on the credit business and the documentation of the Circular (BA) on the Minimum Requirements for Risk Management - MaRisk (as amended).

The services to be awarded will be commissioned individually on the basis of the Lot 2 framework agreement.

The subject matter of the framework agreement Lot 2 is only those special tests (here: impairment tests) that are carried out at regular intervals without there being a special reason (routine tests).

Special audits carried out in the event of a special occasion caused either by the object of supervision itself or by external factors of supervisory relevance (e.g. market developments) (occasion audits) are not covered by the framework agreements Lot 2.

Detailed information can be found in the service description (C_01_Vertragsanlage 1_Leistungsbeschreibung_2023_0466)