DRS 05 Risk reporting – general standard, plus sector-specific variants for credit/financial services institutions (5-10) and insurers (5-20)
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DRS 05

Withdrawn

Risk reporting – general standard, plus sector-specific variants for credit/financial services institutions (5-10) and insurers (5-20)

Risikoberichterstattung

Withdrawn Standard

This standard has been withdrawn.

Current Standard
View DRS 20
1

Part of the DRS consolidation wave

Part of the DRS consolidation wave
DRS 5 elaborated the risk-reporting component of the Konzernlagebericht, addressing the statutory requirement (§315(1) HGB, covered in the earlier HGB poster series) to report on risks likely to affect the group's future development. As with the cash flow and segment standards, dedicated sector variants existed for credit/financial services institutions (DRS 5-10) and insurers (DRS 5-20), given how differently financial institutions' own risk profiles are structured and disclosed.
2

Why withdrawn – consolidated into a single, comprehensive management-report standard

Why withdrawn – consolidated into a single, comprehensive management-report standard
Rather than persisting as a standalone risk-reporting standard, DRS 5 (and its sector variants) was folded directly into the new DRS 20 "Konzernlagebericht" – a genuinely comprehensive standard unifying ALL group management report content (business review, forecast, risk, opportunity, and internal control reporting) into one document, itself the product of a DRSC review finding the earlier, fragmented approach across several separate Lagebericht-related standards was creating real inconsistency and quality problems in practice. DRS 20 was adopted 14 September 2012 and announced 4 December 2012.
3

Status summary

Status summary
FieldDetail
Original topicRisk reporting within the Konzernlagebericht
SuccessorDRS 20 – Konzernlagebericht (unified management-report standard, risk reporting handled in its own dedicated section, with sector-specific annexes)
DRS 20 adopted / announced14.09.2012 / 04.12.2012