The Accounting Law Reform Act has expanded the prospective reporting requirements according to Section 289 of the German Commercial Code (HGB) in the management reports of German companies to include an explicitly named opportunities component, alongside the risk and forecast report. Since the requirements for the design of management reports are far less detailed than the numerous accounting rules for the annual financial statements, and because future-oriented reporting forms have a somewhat prophetic character, there is a high level of uncertainty regarding the correct formulation of the opportunities report. The author addresses this by gradually deriving and summarizing the requirements for this report from various normative sources. He also presents possible solutions for the highly discretionary questions regarding the materiality of opportunities and the quantification of opportunities. Subsequently, a scoring model is developed.