Impairment tests PAAR § 44 KWG

PAAR (in german: Prüfung Aufsichtlich Angemessener Risikovorsorge/Audit of supervisory risk provisioning) - a special type of special audit in accordance with Section 44 KWG, which focuses on the assessment of the recoverability and prudentially appropriate risk provisioning of loan exposures - will become a supervisory audit focus in 2025/2026. At our impulse day, you will receive information on the audit approach, practical tips and a first-hand experience report from an institution audited in 2025.

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Your speakers

Roland Helbig
Fabian Blasberg
Dominik Leichinger

In 2025/2026, the impairment tests pursuant to section 44 KWG – PAAR will become a focus of audits by the Bundesbank and BaFin.

At our conference, you will receive an initial classification of the supervisory background and the audit focus, but also the pitfalls for institutions.

Dominik Leichinger, a speaker from the Deutsche Bundesbank, will provide you with first-hand information on the topic of targeted credit business audits in the current economic environment, including the assessment of recoverability.

A field report from a PAAR audit of an institution audited in 2025 will round off the agenda.

Take the opportunity to find out more about this important supervisory topic from our internal and external experts, including from the Deutsche Bundesbank, and to exchange ideas and network with colleagues from other institutions.

Agenda

This conference is aimed at members of the Board of Directors as well as managing directors, heads of credit back office and heads of corporate clients at credit institutions.

Roland Helbig

Roland Helbig

is Director Business Consulting at msg for banking. As a practitioner, he has successfully supported bank board members in the areas of bank management and supervisory law for many years. In this role, he has banking supervisory developments on his radar and scrutinizes them with regard to business and risk policy implications. In addition, he contributes his many years of credit expertise to a wide range of consulting projects.

Fabian Blasberg

Fabian Blasberg

holds a degree in savings bank business administration and is responsible for corporate and commercial customers, business centers/business customers, private residential construction financing and real estate brokerage at Stadt-Sparkasse Solingen.

Dominik Leichinger

Dominik Leichinger

is a long-standing audit manager for banking audits at nationally supervised institutions and institutions directly supervised by the DC. His audit work focuses on ICAAP, credit processes and ESG. He is also the editor and author of relevant specialist literature.

Frankfurt a. M.

More details will follow

Do you need help?

Isabel Menrath

Isabel Menrath

Events & Trainings

events-banking@msg.group +49 721 6674 1880

Registration

Price

490,- €

plus VAT.

Date

05.02.2026

Time

9:30 am

Duration

6 hours

Registration deadline

29.01.2026

Conference
Frankfurt am Main

The event will be held in German.

Register now

Good to know

If you have any questions about our event programme, please do not hesitate to contact us. Simply give us a call or send us an e-mail. We look forward to exchanging ideas with you. Isabel Menrath events-banking@msg.group +49 (0) 172 947 47 33 
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