The statistics on the banks' profit and loss accounts provide an overview of the performance of German banks (MFIs) and have been compiled on an annual basis since 1968. Banks with the status of a deposit-taking credit institution within the meaning of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms must submit their annual financial statements to the Bundesbank in accordance with Section 26 of the Banking Act (Kreditwesengesetz). The income statements as part of the submitted annual financial statements are evaluated for the statistics on banks’ profit and loss accounts. The aggregated results are published in the Statistical Series and made available as time series. Additionally, the results of these statistics are regularly commented on and published in a Monthly Report article on the performance of German credit institutions, usually in September.