Rundschreiben 06/2026 (BA) Mindestanforderungen an das Risikomanagement - MaRisk

Rundschreiben 06/2026 (BA) Mindestanforderungen an das Risikomanagement - MaRisk (Stand 30.06.2026)

 
Issues
Regulation Rundschreiben 06/2026 (BA) Mindestanforderungen an das Risikomanagement - MaRisk

Rundschreiben 06/2026 (BA) Mindestanforderungen an das Risikomanagement - MaRisk

Issues
+ Rundschreiben 06/2026 (BA) Mindestanforderungen an das Risikomanagement - MaRisk
---+ AT 1 Ziel des Rundschreibens
------+ AT 1 Tz 1
------+ AT 1 Tz 2
------+ AT 1 Tz 3
------+ AT 1 Tz 4
------+ AT 1 Tz 5
------+ AT 1 Tz 6
---+ AT 2 Anwendungsbereich
------+ AT 2.1 Anwenderkreis
---------+ AT 2.1 Tz 1
---------+ AT 2.1 Tz 2
---------+ AT 2.1 Tz 3
------+ AT 2.2 Risiken
---------+ AT 2.2 Tz 1
---------+ AT 2.2 Tz 2
---------+ AT 2.2 Tz 3
------+ AT 2.3 Geschäfte
---------+ AT 2.3 Tz 1
---------+ AT 2.3 Tz 2
---------+ AT 2.3 Tz 3
---------+ AT 2.3 Tz 4
---------+ AT 2.3 Tz 5
---------+ AT 2.3 Tz 6
---+ AT 3 Verantwortung der Geschäftsleitung und des Aufsichtsorgans
------+ AT 3.1 Gesamtverantwortung der Geschäftsleitung
---------+ AT 3.1 Tz 1
---------+ AT 3.1 Tz 2
------+ AT 3.2 Verantwortung des Aufsichtsorgans und seiner Ausschüsse
---------+ AT 3.2 Tz 1
---------+ AT 3.2 Tz 2
---+ AT 4 Allgemeine Anforderungen an das Risikomanagement
------+ AT 4.1 Risikotragfähigkeit
---------+ AT 4.1 Tz 1
---------+ AT 4.1 Tz 2
---------+ AT 4.1 Tz 3
---------+ AT 4.1 Tz 4
---------+ AT 4.1 Tz 5
---------+ AT 4.1 Tz 6
---------+ AT 4.1 Tz 7
---------+ AT 4.1 Tz 8
---------+ AT 4.1 Tz 9
---------+ AT 4.1 Tz 10
------+ AT 4.2 Strategien
---------+ AT 4.2 Tz 1
---------+ AT 4.2 Tz 2
---------+ AT 4.2 Tz 3
---------+ AT 4.2 Tz 4
---------+ AT 4.2 Tz 5
---------+ AT 4.2 Tz 6
------+ AT 4.3 Internes Kontrollsystem
---------+ AT 4.3 Tz 1
---------+ AT 4.3.1 Aufbau- und Ablauforganisation
------------+ AT 4.3.1 Tz 1
---------+ AT 4.3.2 Risikosteuerungs- und -controllingprozesse
------------+ AT 4.3.2 Tz 1
------------+ AT 4.3.2 Tz 2
------------+ AT 4.3.2 Tz 3
------------+ AT 4.3.2 Tz 4
---------+ AT 4.3.3 Stresstests
------------+ AT 4.3.3 Tz 1
------------+ AT 4.3.3 Tz 2
------------+ AT 4.3.3 Tz 3
------------+ AT 4.3.3 Tz 4
------------+ AT 4.3.3 Tz 5
------------+ AT 4.3.3 Tz 6
------------+ AT 4.3.3 Tz 7
---------+ AT 4.3.4 Verwendung von Modellen
------------+ AT 4.3.4 Tz 1
------------+ AT 4.3.4 Tz 2
------------+ AT 4.3.4 Tz 3
------------+ AT 4.3.4 Tz 4
------------+ AT 4.3.4 Tz 5
------------+ AT 4.3.4 Tz 6
------+ AT 4.4 Besondere Funktionen
---------+ AT 4.4.1 Risikocontrolling-Funktion
------------+ AT 4.4.1 Tz 1
------------+ AT 4.4.1 Tz 2
------------+ AT 4.4.1 Tz 3
------------+ AT 4.4.1 Tz 4
---------+ AT 4.4.2 Compliance-Funktion
------------+ AT 4.4.2 Tz 1
------------+ AT 4.4.2 Tz 2
------------+ AT 4.4.2 Tz 3
------------+ AT 4.4.2 Tz 4
------------+ AT 4.4.2 Tz 5
------------+ AT 4.4.2 Tz 6
---------+ AT 4.4.3 Interne Revision
------------+ AT 4.4.3 Tz 1
------------+ AT 4.4.3 Tz 2
------------+ AT 4.4.3 Tz 3
------------+ AT 4.4.3 Tz 4
------------+ AT 4.4.3 Tz 5
------------+ AT 4.4.3 Tz 6
------------+ AT 4.4.3 Tz 7
------------+ AT 4.4.3 Tz 8
------------+ AT 4.4.3 Tz 9
------------+ AT 4.4.3 Tz 10
------------+ AT 4.4.3 Tz 11
------------+ AT 4.4.3 Tz 12
---+ AT 5 Organisationsrichtlinien
------+ AT 5 Tz 1
------+ AT 5 Tz 2
------+ AT 5 Tz 3
---+ AT 6 Dokumentation
------+ AT 6 Tz 1
------+ AT 6 Tz 2
---+ AT 7 Ressourcen
------+ AT 7.1 Personal
---------+ AT 7.1 Tz 1
---------+ AT 7.1 Tz 2
------+ AT 7.2 Technisch-organisatorische Ausstattung
---------+ AT 7.2 Tz 1
---------+ AT 7.2 Tz 2
------+ AT 7.3 Notfallmanagement
---------+ AT 7.3 Tz 1
---------+ AT 7.3 Tz 2
---------+ AT 7.3 Tz 3
---------+ AT 7.3 Tz 4
---+ AT 8 Anpassungsprozesse
------+ AT 8.1 Neu-Produkt-Prozess
---------+ AT 8.1 Tz 1
---------+ AT 8.1 Tz 2
---------+ AT 8.1 Tz 3
---------+ AT 8.1 Tz 4
---------+ AT 8.1 Tz 5
---------+ AT 8.1 Tz 6
---------+ AT 8.1 Tz 7
---------+ AT 8.1 Tz 8
------+ AT 8.2 Änderungen betrieblicher Prozesse oder Strukturen; Übernahmen und Fusionen
---------+ AT 8.2 Tz 1
---------+ AT 8.2 Tz 2
---+ AT 9 Auslagerung
------+ AT 9 Tz 1
------+ AT 9 Tz 2
------+ AT 9 Tz 3
------+ AT 9 Tz 4
------+ AT 9 Tz 5
------+ AT 9 Tz 6
------+ AT 9 Tz 7
------+ AT 9 Tz 8
------+ AT 9 Tz 9
------+ AT 9 Tz 10
------+ AT 9 Tz 11
------+ AT 9 Tz 12
------+ AT 9 Tz 13
------+ AT 9 Tz 14
---+ BT 1 Besondere Anforderungen an das interne Kontrollsystem
------+ BT 1 Tz 1
---+ BTO Anforderungen an die Aufbau- und Ablauforganisation
------+ BTO Tz 1
------+ BTO Tz 2
------+ BTO Tz 3
------+ BTO Tz 4
------+ BTO Tz 5
------+ BTO Tz 6
------+ BTO Tz 7
------+ BTO 1 Kreditgeschäft
---------+ BTO 1 Tz 1
---------+ BTO 1.1 Funktionstrennung und Votierung
------------+ BTO 1.1 Tz 1
------------+ BTO 1.1 Tz 2
------------+ BTO 1.1 Tz 3
------------+ BTO 1.1 Tz 4
------------+ BTO 1.1 Tz 5
------------+ BTO 1.1 Tz 6
------------+ BTO 1.1 Tz 7
---------+ BTO 1.2 Anforderungen an die Prozesse im Kreditgeschäft
------------+ BTO 1.2 Tz 1
------------+ BTO 1.2 Tz 2
------------+ BTO 1.2 Tz 3
------------+ BTO 1.2 Tz 4
------------+ BTO 1.2 Tz 5
------------+ BTO 1.2 Tz 6
------------+ BTO 1.2 Tz 7
------------+ BTO 1.2 Tz 8
------------+ BTO 1.2 Tz 9
------------+ BTO 1.2 Tz 10
------------+ BTO 1.2.1 Kreditvergabe
---------------+ BTO 1.2.1 Tz 1
---------------+ BTO 1.2.1 Tz 2
------------+ BTO 1.2.2 Kreditweiterbearbeitung
---------------+ BTO 1.2.2 Tz 1
---------------+ BTO 1.2.2 Tz 2
---------------+ BTO 1.2.2 Tz 3
---------------+ BTO 1.2.2 Tz 4
------------+ BTO 1.2.3 Kreditbearbeitungskontrolle
---------------+ BTO 1.2.3 Tz 1
---------------+ BTO 1.2.3 Tz 2
------------+ BTO 1.2.4 Intensivbetreuung
---------------+ BTO 1.2.4 Tz 1
---------------+ BTO 1.2.4 Tz 2
---------------+ BTO 1.2.4 Tz 3
------------+ BTO 1.2.5 Behandlung von Problemkrediten
---------------+ BTO 1.2.5 Tz 1
---------------+ BTO 1.2.5 Tz 2
---------------+ BTO 1.2.5 Tz 3
---------------+ BTO 1.2.5 Tz 4
---------------+ BTO 1.2.5 Tz 5
---------------+ BTO 1.2.5 Tz 6
---------------+ BTO 1.2.5 Tz 7
---------------+ BTO 1.2.5 Tz 8
---------------+ BTO 1.2.5 Tz 9
------------+ BTO 1.2.6 Risikovorsorge
---------------+ BTO 1.2.6 Tz 1
---------------+ BTO 1.2.6 Tz 2
---------------+ BTO 1.2.6 Tz 3
---------+ BTO 1.3 Anforderungen an Verfahren zur Früherkennung von Risiken und Behandlung von Forbearance
------------+ BTO 1.3.1 Verfahren zur Früherkennung von Risiken
---------------+ BTO 1.3.1 Tz 1
---------------+ BTO 1.3.1 Tz 2
---------------+ BTO 1.3.1 Tz 3
------------+ BTO 1.3.2 Behandlung von Forbearance
---------------+ BTO 1.3.2 Tz 1
---------------+ BTO 1.3.2 Tz 2
---------------+ BTO 1.3.2 Tz 3
---------------+ BTO 1.3.2 Tz 4
---------+ BTO 1.4 Risikoklassifizierungsverfahren
------------+ BTO 1.4 Tz 1
------------+ BTO 1.4 Tz 2
------------+ BTO 1.4 Tz 3
------------+ BTO 1.4 Tz 4
------+ BTO 2 Handelsgeschäft
---------+ BTO 2 Tz 1
---------+ BTO 2.1 Funktionstrennung
------------+ BTO 2.1 Tz 1
------------+ BTO 2.1 Tz 2
---------+ BTO 2.2 Anforderungen an die Prozesse im Handelsgeschäft
------------+ BTO 2.2.1 Handel
---------------+ BTO 2.2.1 Tz 1
---------------+ BTO 2.2.1 Tz 2
---------------+ BTO 2.2.1 Tz 3
---------------+ BTO 2.2.1 Tz 4
---------------+ BTO 2.2.1 Tz 5
---------------+ BTO 2.2.1 Tz 6
---------------+ BTO 2.2.1 Tz 7
---------------+ BTO 2.2.1 Tz 8
---------------+ BTO 2.2.1 Tz 9
---------------+ BTO 2.2.1 Tz 10
------------+ BTO 2.2.2 Abwicklung und Kontrolle
---------------+ BTO 2.2.2 Tz 1
---------------+ BTO 2.2.2 Tz 2
---------------+ BTO 2.2.2 Tz 3
---------------+ BTO 2.2.2 Tz 4
---------------+ BTO 2.2.2 Tz 5
---------------+ BTO 2.2.2 Tz 6
---------------+ BTO 2.2.2 Tz 7
------------+ BTO 2.2.3 Abbildung im Risikocontrolling
---------------+ BTO 2.2.3 Tz 1
------+ BTO 3 Immobiliengeschäft
---------+ BTO 3 Tz 1
---------+ BTO 3.1 Aufbauorganisation
------------+ BTO 3.1 Tz 1
------------+ BTO 3.1 Tz 2
------------+ BTO 3.1 Tz 3
---------+ BTO 3.2 Anforderungen an die Prozesse im Immobiliengeschäft
------------+ BTO 3.2 Tz 1
------------+ BTO 3.2 Tz 2
------------+ BTO 3.2 Tz 3
------------+ BTO 3.2 Tz 4
------------+ BTO 3.2.1 Immobilienerwerb oder -errichtung
---------------+ BTO 3.2.1 Tz 1
---------------+ BTO 3.2.1 Tz 2
---------------+ BTO 3.2.1 Tz 3
------------+ BTO 3.2.2 Weiterbearbeitung und Überwachung
---------------+ BTO 3.2.2 Tz 1
---------------+ BTO 3.2.2 Tz 2
---------------+ BTO 3.2.2 Tz 3
---+ BTR Anforderungen an die Risikosteuerungs- und -controllingprozesse
------+ BTR Tz 1
------+ BTR 1 Adressenausfallrisiken
---------+ BTR 1 Tz 1
---------+ BTR 1 Tz 2
---------+ BTR 1 Tz 3
---------+ BTR 1 Tz 4
---------+ BTR 1 Tz 5
---------+ BTR 1 Tz 6
---------+ BTR 1 Tz 7
------+ BTR 2 Marktpreisrisiken
---------+ BTR 2 Tz 1
---------+ BTR 2.1 Allgemeine Anforderungen
------------+ BTR 2.1 Tz 1
------------+ BTR 2.1 Tz 2
------------+ BTR 2.1 Tz 3
------------+ BTR 2.1 Tz 4
---------+ BTR 2.2 Marktpreisrisiken des Handelsbuches
------------+ BTR 2.2 Tz 1
------------+ BTR 2.2 Tz 2
------------+ BTR 2.2 Tz 3
---------+ BTR 2.3 Marktpreisrisiken des Anlagebuches (einschließlich Zinsänderungsrisiken)
------------+ BTR 2.3 Tz 1
------------+ BTR 2.3 Tz 2
------------+ BTR 2.3 Tz 3
------------+ BTR 2.3 Tz 4
------------+ BTR 2.3 Tz 5
------------+ BTR 2.3 Tz 6
------------+ BTR 2.3 Tz 7
------------+ BTR 2.3 Tz 8
------+ BTR 3 Liquiditätsrisiken
---------+ BTR 3 Tz 1
---------+ BTR 3 Tz 2
---------+ BTR 3 Tz 3
---------+ BTR 3 Tz 4
---------+ BTR 3 Tz 5
---------+ BTR 3 Tz 6
---------+ BTR 3 Tz 7
---------+ BTR 3 Tz 8
---------+ BTR 3 Tz 9
------+ BTR 4 Operationelle Risiken
---------+ BTR 4 Tz 1
---------+ BTR 4 Tz 2
---------+ BTR 4 Tz 3
---------+ BTR 4 Tz 4
---------+ BTR 4 Tz 5
------+ BTR 5 Kreditspreadrisiken im Anlagebuch
---------+ BTR 5 Tz 1
---------+ BTR 5 Tz 2
---------+ BTR 5 Tz 3
---------+ BTR 5 Tz 4
---+ BT 2 Anforderungen an die Risikoberichterstattung
------+ BT 2.1 Allgemeine Anforderungen an die Risikoberichte
---------+ BT 2.1 Tz 1
---------+ BT 2.1 Tz 2
---------+ BT 2.1 Tz 3
---------+ BT 2.1 Tz 4
------+ BT 2.2 Berichte der Risikocontrolling-Funktion
---------+ BT 2.2 Tz 1
---------+ BT 2.2 Tz 2
---------+ BT 2.2 Tz 3
---------+ BT 2.2 Tz 4
---------+ BT 2.2 Tz 5
---------+ BT 2.2 Tz 6
---------+ BT 2.2 Tz 7

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