This Report on the Detailed Assessment of Observance on IOSCO Objectives and Principles of Securities Regulations for Germany was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in July, 2011. The views expressed in this document are those of the staff team and do not necessarily reflect the views of the government of Germany or the Executive Board of the IMF.
The policy of publication of staff reports and other documents by the IMF allows for the deletion of market-sensitive information.
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Institute of German Certified Public Accountants (Institut derivative Wirtschaftsprüfer in Deutschland e.V.)
International Financial Reporting Standards
International Organization of Securities Commissions
International Standards on Auditing
Investment Companies Act (Gesetz über Kapitalanlagegesellschaften)
German Banking Act (Kreditwesengesetz)
Minimum Requirements for Compliance (Mindestanforderungen an die Compliance-Funktion und die weiteren Verhaltens-, Organisations- und Transparenzpflichten nach §§ 31 ff. WpHG für Wertpapierdienstleistungsunternehmen
Minimum Requirements for Risk Management (Mindestandforderungen an das Risikomanagement)