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.
Your speakers
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.
AgendaThis 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.
Frankfurt a. M.
More details will follow
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Registration
Price
490,- €
plus VAT.
Date
05.02.2026
Time
9:30 am
Duration
6 hours
Registration deadline
29.01.2026
The event will be held in German.