We are particularly interested in the following information and documents:

• Market manipulation and insider trading
• Balance sheet irregularities
• Irregularities in the area of auditor collaboration
• Unauthorised business activities
• Abnormalities in the area of money remittance business
• Fraudulent or unregistered offers of securities
• Irregularities in the area of crypto currencies
• Irregularities at banks, insurance companies, financial services providers, rating agencies, pension funds, German asset managers and German investment funds
• Abnormalities relating to interest rate risks, business model risks, IT risks, credit risks, compliance risks
• Money laundering and terrorist financing.

To help us understand and process your information as effectively as possible, we need the following details:

• To which company or which persons does the information refer?
• What is the perceived wrongdoing?
• Who is involved?
• How long has the incident been occurring?
• Where is it happening?
• What impact is it having?
• How many customers are affected?
• Do you have any supporting documents or evidence that you could share with us?
• Have you already reported an offence to the police or a public prosecutor's office? If so, where?
• Have you informed any other external bodies of the incident? If so, which?

In the area of financial reporting enforcement/incorrect accounting, BaFin would find the following details helpful:

• Which financial statements/management report contain errors (annual financial statements including management report/consolidated financial statements including group management report/condensed set of financial statements including interim management report)?
• As per which reporting date are the financial statements/is the management report incorrect?
• Which items/information are incorrect and in which amount?
• Which information is missing in the financial statements/management report?

BaFin would find the following details helpful in the area of unauthorised business activities/investment fraud/money laundering:

• To which company does the information refer? (name and address)
• Which other companies are involved in the incident? (name and address)
• Which bank account(s) is/are being used to settle the transactions? (IBAN)
• What is your relationship with the company concerned?
• Have you already informed somebody at the company concerned?
• Are supervisors/managers involved in the incident?
• Can you give an approximate estimate of the total amount of damages in euros?
• Do you have any contractual agreements/advertising documents?