BERLIN- German bank regulator BaFin has found that Deutsche Bank had incorrectly disclosed deferred tax assets in its 2019 consolidated financial statement, it said on Tuesday.

The bank did not disclose deferred tax assets of 2.076 billion euros ($2.26 billion) for its U.S. business separately in the notes to the financial statement, although it should have because it recorded losses over several years, BaFin said.

"With this finding of an error, BaFin has concluded proceedings initiated by the German Financial Reporting Enforcement Panel (FREP). The FREP had started it as a random sample examination with a considerable scope," it said.

BaFin did not mention a fine or other response as a result of its finding.

Deutsche Bank said that in its view today, and at time of publication, the 2019 financial statement and other disclosures comply fully with international accounting standards.

"There is no suggestion on BaFin's part that there is any inaccuracy in Deutsche Bank's 2019 accounts, and no restatement or other action is required," said the bank in a statement.

($1 = 0.9184 euros)

(Reporting by Tom Sims, Writing by Miranda Murray, editing by Thomas Seythal, Kirsti Knolle)