Opportunity report

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The opportunity report is part of the reporting (management report) of listed companies that are required to prepare a group management report (as part of the consolidated financial statements) according to Section 315 HGB .

The basic legal norm for the opportunity report is the German Accounting Standard 20 (DRS 20) from 2012 with subsections 116ff.

The opportunity report is intended to enable the discreet addressee, in conjunction with the consolidated financial statements, to obtain an accurate picture of the expected development of the group and the associated significant opportunities and risks.

In addition to the requirements for an opportunity report, DRS 20 also contains the requirements for the forecast and risk report. It is recommended in DRS 20 that this standard should also be applied to reporting in accordance with Section 289 of the HGB management report for individual companies.

The risk reporting includes information on the individual risks as well as a summary of the risk situation and, if the parent company is capital market-oriented, information on the risk management system. The report must be made about material risks that could influence the decisions of an informed addressee of the group management report. The risks presented must be quantified if this is also done for internal control purposes and the quantitative information is essential for the informed addressee. In order to increase the clarity and clarity of the risk report, the individual risks must either be ranked or grouped into categories of similar risks. Opportunities are to be treated in the same way as risks.

Analogous to the risk report, the opportunity report contains the essential information about the opportunity strategy, the opportunity management process, the entrepreneurial search fields for opportunities and the measures for developing and controlling entrepreneurial potential.

See also

• Opportunity management

Individual evidence

1. ↑ German Accounting Standard 20 (DRS 20) Archive link ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. 
2. ^ Wolfgang Lück: Opportunity management - new opportunities for companies. In: Operations consultant. 56 vol, issue 45 of November 8, 2001, pp. 2312-2315.