BERLIN (Reuters) - 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.

($1 = 0.9184 euros)

(Reporting by Miranda Murray, editing by Thomas Seythal)