On 7 December 2009, the German Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) (BaFin) and the German Federal Reserve Bank (Bundesbank) (Reserve Bank) issued common guidelines on the calculation basis for reporting by financial leasing institutions of exposures in excess of EUR1 million (so-called "Millionenkreditmeldung" (notification).

Under the current regime, the exposure value for notifications is calculated based on (current calculation basis):

However, based on Commission Directive 2009/83/EC of 27 July 2009 amending certain Annexes to Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions as regards technical provisions concerning risk management (Directive), commencing not later than 31 December 2010, the exposure value for notifications will be the present cash value of the discounted minimum lease payments ("Barwert der Mindestleasingzahlungen") ("CRD Amendment Directive calculation basis").

In anticipation of the amendments resulting from the Directive, BaFin and the Reserve Bank, in consultation with the Federal Ministry of Finance (Bundesministerium der Finanzen), have decided that for notification dates from 15 January 2010 onward, financial leasing institutions may chose whether they want to base notifications on the current calculation basis or the CRD Amendment Directive calculation basis. However, once a financial leasing institution has elected for one or the other calculation basis, it is obligated to continue to use that calculation basis for all four notification dates in 2010.