By-laws of the Deposit Protection Fund valid from January 2023

Annex to Section 4a of the By-laws of the Deposit
Protection Fund
Risk Assessment Rules
1. General rules
(1) The rating and the calculation of the own funds factor and the loss buffer ratio
shall be performed by the Auditing Association. The Auditing Association may
use the services of third parties to fulfil its tasks or, in particular, entrust an
affiliated company with the work. The Auditing Association shall also have the
right to commission auditors or accountancy firms to perform support services
for rating foreign banks if it appears useful to do so in view of the accounting
rules or other legal requirements in the home state in question.
(2) The rating result, the own funds factor and the loss buffer ratio shall be disclosed
only to the management of the bank concerned, the Board of Management
of the Auditing Association, the member of the Senior Management of the
Banking Association with responsibility for deposit protection and, where
necessary for the purposes of calculating the annual contribution or a special
contribution, the staff of the Banking Association.
assessment, especially the rating result. The Auditing Association and/or a third
party commissioned in accordance with Subsection (1) of this annex shall have
the right to make the results of the risk assessment available to their competent
supervisory authority.
(3) The bank shall be able to appeal to a court of arbitration with respect to the
results of the risk assessment; this court shall determine whether, in the case in
question, the rating, the own funds factor and the loss buffer ratio have been
performed and calculated in conformity with the prescribed procedure.
The bank concerned and the Auditing Association shall each appoint an arbitrator.
The arbitrators shall agree on a chairperson, who should be a certified public
accountant who specialises in auditing banks.
Recourse to arbitration shall have no suspensive effect on any obligation to pay
an increased contribution or on other measures. Should the court of arbitration
come to the conclusion that the rating or the own funds factor or the loss buffer
ratio has not been calculated correctly, the amount of the increased contribution
which deviates from the correctly calculated contribution shall, however, be
reimbursed.
A bank which loses arbitration proceedings in full or in part shall bear the costs
thereof to the extent that it loses such proceedings.
The rating result, the own funds factor and the loss buffer ratio shall be treated
in the strictest confidence by all concerned. In particular, the affected banks shall
not make them public either in the course of doing business or in advertising;
they may, however, be made available to the Compensation Scheme of German
Banks for the purpose of calculating contributions. The Auditing Association shall
have the right to inform the competent supervisory and resolution authorities
and the supervisory body of the bank concerned of the results of the risk
52 By-laws Annex to Section 4a By-laws Annex to Section 4a 53