Accounting classification of instruments (Rechnungslegungsklassifikation von Instrumenten)

Definition: Accounting classification of instruments. Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent’s legal entity. The data attribute “accounting classification of the instruments” contains information about the accounting portfolio in which the instrument is classified in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent’s legal entity.

Reporting qualification: This data attribute is reported for all instruments in the scope of AnaCredit. In particular, if an instrument is an asset in accordance with the accounting standard, then one of the values as listed below is reported. Note that the possible values of the data attribute depend on whether the accounting standard applied is the International Financial Reporting Standards or national Generally Accepted Accounting Principles. Depending on the accounting standard, the values of other attributes, such as the carrying amount and accrued interest, may vary. Otherwise, if an instrument is not an asset in accordance with the applied accounting standard, then the value “Non-applicable” is reported. Note that the following values are still subject to changes which depend on the planned amendments of Regulation (EU) 2015/534 (ECB/2015/13) and the ITS on supervisory reporting taking into account the changes regarding IFRS 9. Values for IFRS accounting portfolios 1. Cash balances at central banks and other demand deposits (IFRS) – Cash balances at central banks and other demand deposits in accordance with IFRS-IAS 1.54 (i). This includes: • cash balances at central banks – balances receivable on demand at central banks (Part 2.2 of Annex V to the ITS); • other demand deposits – balances receivable on demand with credit institutions (Part 2.3 of Annex V to the ITS). 2. Financial assets held for trading (IFRS) – Financial assets held for trading in accordance with IFRS 7.8(a)(ii), IFRS 9, Appendix A 3. Non-trading financial assets mandatorily at fair value through profit or loss (IFRS) – Non-trading financial assets mandatorily at fair value through profit or loss in accordance with IFRS 9.4.1.4 4. Financial assets designated at fair value through profit or loss (IFRS) – Financial assets measured at fair value through profit and loss in accordance with IFRS 7.8(a)(i); IFRS 9.4.1.5 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 5. Financial assets at fair value through other comprehensive income (IFRS) – Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance with IFRS 7.8(d); IFRS 9.4.1.2A 6. Financial assets at amortised cost (IFRS) – Financial assets measured at amortised cost in accordance with IFRS 7.8; IFRS 9.4.1.2; Part 1.16 of Annex V to the ITS Values for national GAAP accounting portfolios 1. Cash balances at central banks and other demand deposits (GAAP) – Cash balances at central banks and other demand deposits in accordance with IFRS - IAS 1.54(i). This includes: • cash balances at central banks – balances receivable on demand at central banks (Part 2.2 of Annex V to the ITS); • other demand deposits – balances receivable on demand with credit institutions (Part 2.3 of Annex V to the ITS). 2. Financial assets held for trading (GAAP) – Financial assets held for trading in accordance with national GAAP 3. Non-trading financial assets mandatorily at fair value through profit or loss (GAAP) – Non-trading financial assets mandatorily at fair value through profit or loss in accordance with national GAAP 4. Trading Financial assets (GAAP) – Trading financial assets in accordance with national GAAP 5. Financial assets designated at fair value through profit or loss (GAAP) – Financial assets designated at fair value through profit or loss in accordance with national GAAP 6. Available-for-sale financial assets (GAAP) – Available-for-sale financial assets in accordance with national GAAP 7. Non-trading non-derivative financial assets measured at fair value through profit or loss (GAAP) – Non-trading non-derivative financial assets measured at fair value through profit or loss in accordance with national GAAP 8. Non-trading non-derivative financial assets measured at fair value to equity (GAAP) – Non-trading non-derivative financial assets measured at fair value to equity in accordance with national GAAP 9. Loans and receivables (GAAP) – Loans and receivables in accordance with national GAAP 10. Held-to-maturity investments (GAAP) – Held-to-maturity investments in accordance with national GAAP Note that IAS 39 portfolios are included here – the reason being that a country which had not adopted IFRS 9 and had implemented IAS 39 previously could still use the IAS 39 portfolios as a part of the national GAAP portfolios, and not within the IFRS accounting portfolios 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 11. Non-trading debt instruments measured at a cost-based method (GAAP) – Non- trading debt instruments measured at a cost-based method in accordance with national GAAP 12. Other non-trading non-derivative financial assets (GAAP) – Other non-trading non-derivative financial assets in accordance with national GAAP General reporting instructions, specific cases and examples The accounting classification is closely linked with the data attributes regarding impairment and changes in fair value due to credit risk as well as the prudential portfolio. The table below provides an overview of the possible combinations of certain data attributes according to the accounting classification of instruments. Please note that the table serves only as general guideline and exceptions may be possible in practice. Table 50 Indication of certain relevant reporting combinations according to accounting classification Accounting classification of instruments Impairment Accumulated changes in fair value due to credit risk Prudential portfolio Cash balances at central banks and other demand deposits Possible Possible Non-trading book Financial assets held for trading Possible Trading book Non-trading financial assets mandatorily at fair value through profit or loss Possible Non-trading book Financial assets designated at fair value through profit or loss Possible Non-trading book Financial assets at fair value through other comprehensive income Possible Non-trading book Financial assets at amortised cost Possible Non-trading book Cash balances at central banks and other demand deposits Possible Possible Non-trading book Trading Financial assets Possible Trading book Non-trading non-derivative financial assets measured at fair value through profit or loss Possible Non-trading book Non-trading non-derivative financial assets measured at fair value to equity Possible Possible Non-trading book Non-trading debt instruments measured at a cost-based method Possible Non-trading book Other Non-trading Non-derivative Financial assets Possible Non-trading book 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Accounting classification of instruments. Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent’s legal entity. The data attribute “accounting classification of the instruments” contains information about the accounting portfolio in which the instrument is classified in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent’s legal entity.

Reporting qualification: This data attribute is reported for all instruments in the scope of AnaCredit. In particular, if an instrument is an asset in accordance with the accounting standard, then one of the values as listed below is reported. Note that the possible values of the data attribute depend on whether the accounting standard applied is the International Financial Reporting Standards or national Generally Accepted Accounting Principles. Depending on the accounting standard, the values of other attributes, such as the carrying amount and accrued interest, may vary. Otherwise, if an instrument is not an asset in accordance with the applied accounting standard, then the value “Non-applicable” is reported. Note that the following values are still subject to changes which depend on the planned amendments of Regulation (EU) 2015/534 (ECB/2015/13) and the ITS on supervisory reporting taking into account the changes regarding IFRS 9. Values for IFRS accounting portfolios 1. Cash balances at central banks and other demand deposits (IFRS) – Cash balances at central banks and other demand deposits in accordance with IFRS-IAS 1.54 (i). This includes: • cash balances at central banks – balances receivable on demand at central banks (Part 2.2 of Annex V to the ITS); • other demand deposits – balances receivable on demand with credit institutions (Part 2.3 of Annex V to the ITS). 2. Financial assets held for trading (IFRS) – Financial assets held for trading in accordance with IFRS 7.8(a)(ii), IFRS 9, Appendix A 3. Non-trading financial assets mandatorily at fair value through profit or loss (IFRS) – Non-trading financial assets mandatorily at fair value through profit or loss in accordance with IFRS 9.4.1.4 4. Financial assets designated at fair value through profit or loss (IFRS) – Financial assets measured at fair value through profit and loss in accordance with IFRS 7.8(a)(i); IFRS 9.4.1.5 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 5. Financial assets at fair value through other comprehensive income (IFRS) – Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance with IFRS 7.8(d); IFRS 9.4.1.2A 6. Financial assets at amortised cost (IFRS) – Financial assets measured at amortised cost in accordance with IFRS 7.8; IFRS 9.4.1.2; Part 1.16 of Annex V to the ITS Values for national GAAP accounting portfolios 1. Cash balances at central banks and other demand deposits (GAAP) – Cash balances at central banks and other demand deposits in accordance with IFRS - IAS 1.54(i). This includes: • cash balances at central banks – balances receivable on demand at central banks (Part 2.2 of Annex V to the ITS); • other demand deposits – balances receivable on demand with credit institutions (Part 2.3 of Annex V to the ITS). 2. Financial assets held for trading (GAAP) – Financial assets held for trading in accordance with national GAAP 3. Non-trading financial assets mandatorily at fair value through profit or loss (GAAP) – Non-trading financial assets mandatorily at fair value through profit or loss in accordance with national GAAP 4. Trading Financial assets (GAAP) – Trading financial assets in accordance with national GAAP 5. Financial assets designated at fair value through profit or loss (GAAP) – Financial assets designated at fair value through profit or loss in accordance with national GAAP 6. Available-for-sale financial assets (GAAP) – Available-for-sale financial assets in accordance with national GAAP 7. Non-trading non-derivative financial assets measured at fair value through profit or loss (GAAP) – Non-trading non-derivative financial assets measured at fair value through profit or loss in accordance with national GAAP 8. Non-trading non-derivative financial assets measured at fair value to equity (GAAP) – Non-trading non-derivative financial assets measured at fair value to equity in accordance with national GAAP 9. Loans and receivables (GAAP) – Loans and receivables in accordance with national GAAP 10. Held-to-maturity investments (GAAP) – Held-to-maturity investments in accordance with national GAAP Note that IAS 39 portfolios are included here – the reason being that a country which had not adopted IFRS 9 and had implemented IAS 39 previously could still use the IAS 39 portfolios as a part of the national GAAP portfolios, and not within the IFRS accounting portfolios 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 11. Non-trading debt instruments measured at a cost-based method (GAAP) – Non- trading debt instruments measured at a cost-based method in accordance with national GAAP 12. Other non-trading non-derivative financial assets (GAAP) – Other non-trading non-derivative financial assets in accordance with national GAAP General reporting instructions, specific cases and examples The accounting classification is closely linked with the data attributes regarding impairment and changes in fair value due to credit risk as well as the prudential portfolio. The table below provides an overview of the possible combinations of certain data attributes according to the accounting classification of instruments. Please note that the table serves only as general guideline and exceptions may be possible in practice. Table 50 Indication of certain relevant reporting combinations according to accounting classification Accounting classification of instruments Impairment Accumulated changes in fair value due to credit risk Prudential portfolio Cash balances at central banks and other demand deposits Possible Possible Non-trading book Financial assets held for trading Possible Trading book Non-trading financial assets mandatorily at fair value through profit or loss Possible Non-trading book Financial assets designated at fair value through profit or loss Possible Non-trading book Financial assets at fair value through other comprehensive income Possible Non-trading book Financial assets at amortised cost Possible Non-trading book Cash balances at central banks and other demand deposits Possible Possible Non-trading book Trading Financial assets Possible Trading book Non-trading non-derivative financial assets measured at fair value through profit or loss Possible Non-trading book Non-trading non-derivative financial assets measured at fair value to equity Possible Possible Non-trading book Non-trading debt instruments measured at a cost-based method Possible Non-trading book Other Non-trading Non-derivative Financial assets Possible Non-trading book 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Das Datenfeld Rechnungslegungsklassifikation des Instruments enthält Angaben zum Rechnungslegungsportfolio, in dem das Instrument im Einklang mit dem Rechnungslegungsstandard (IFRS oder nationale GAAP) gemäß der FINREP-Verordnung vom Rechtsträger der beobachteten Einheit erfasst ist. Gilt das Instrument gemäß dem verwendeten Rechnungslegungsstandard als Aktivum, ist einer der nachfolgend aufgeführten Werte einzugeben. Welche Werte für dieses Datenfeld gewählt werden können, hängt davon ab, ob das Instrument gemäß den internationalen Rechnungslegungsstandards IFRS oder gemäß nationalen GAAP (z. B. HGB/RechKredV) bilanziert wird. Auch die Werte anderer Datenfelder (Buchwert, aufgelaufene Zinsen usw.) können in Abhängigkeit vom Rechnungslegungsstandard variieren. Gilt das Instrument gemäß dem verwendeten Rechnungslegungsstandard hingegen nicht als Aktivum, ist der Wert „nicht zutreffend“ zu melden. Werte für Portfolios, die nach IFRS oder nach nationalen GAAP bilanziert werden, die in Übereinstimmung mit IFRS sind: 1. Guthaben bei Zentralbanken und andere Sichteinlagen (IFRS) Guthaben bei Zentralnotenbanken und andere Sichteinlagen gemäß IFRS – IAS 1.54 (i). Hierunter fallen: – Guthaben bei Zentralbanken – täglich fällige Guthaben bei Zentralnotenbanken gemäß Anhang V Teil 2.2 der geänderten ITS – Andere Sichteinlagen – täglich fällige Saldoforderungen bei Kreditinstituten gemäß Anhang V Teil 2.3 der geänderten ITS 2. Zu Handelszwecken gehaltene finanzielle Vermögenswerte (IFRS) zu Handelszwecken gehaltene finanzielle Vermögenswerte (gemäß IFRS 7.8(a)(ii); IFRS 9, Anhang A und Anhang V Teil 1.15(a) der geänderten ITS). 3. Nicht zu Handelszwecken gehaltene, verbindlich erfolgswirksam zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte (IFRS) nicht zu Handelszwecken gehaltene finanzielle Vermögenswerte, die verbindlich erfolgswirksam zum beizulegenden Zeitwert bewertet werden (gemäß IFRS 7.8(a)(i), IFRS 9.4.1.5 und Anhang V Teil 1.15(b) der geänderten ITS). 4. Finanzielle Vermögenswerte, die erfolgswirksam zum beizulegenden Zeitwert bewertet ausgewiesen werden (IFRS) finanzielle Vermögenswerte, die erfolgswirksam zum beizulegenden Zeitwert bewertet werden und als solche auszuweisen sind (gemäß IFRS 7.8(a)(i), IFRS 9.4.1.5 und Anhang V Teil 1.15(c) der geänderten ITS). 5. Finanzielle Vermögenswerte zum beizulegenden Zeitwert im sonstigen Ergebnis (IFRS) finanzielle Vermögenswerte, die aufgrund des Geschäftsmodells und der Cashflow-Merkmale zum beizulegenden Zeitwert mit Erfassung der Veränderungen im sonstigen Ergebnis (Other Comprehensive Income) bewertet werden (gemäß IFRS 7.8(d), IFRS 9.4.1.2A und Anhang V Teil 1.15(d) der geänderten ITS). Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.107 Kreditdaten- statistik 6. Finanzielle Vermögenswerte zu fortgeführten Anschaffungskosten (gemäß IFRS) zu fortgeführten Anschaffungskosten bewertete finanzielle Vermögenswerte (gemäß IFRS 7.8(h), IFRS 9.4.1.2 und Anhang V Teil 1.15(e) der geänderten ITS). Werte für Portfolios, die nach nationalen GAAP bilanziert werden, die nicht in Übereinstimmung mit IFRS 9/IAS 39 sind (z. B. HGB/RechKredV): 1. Kassenbestand und Guthaben bei Zentralbanken (GAAP)1) Kassenbestand und Guthaben bei Zentralnotenbanken gemäß IFRS – IAS 1.54 (i). Hierunter fallen a) Guthaben bei Zentralbanken täglich fällige Guthaben bei Zentralnotenbanken gemäß Anhang V Teil 2.2 der geänderten ITS b) andere Sichteinlagen täglich fällige Saldoforderungen bei Kreditinstituten gemäß Anhang V Teil 2.3 der geänderten ITS 2. Finanzielle Vermögenswerte, die Teile des Handelsbestands sind (GAAP) zum Handelsbestand zählende finanzielle Vermögenswerte gemäß auf der Richtlinie 86/635/ EWG des Rates über den Jahresabschluss und den konsolidierten Abschluss von Banken und anderen Finanzinstituten (im Folgenden BAD) beruhenden nationalen GAAP nicht in Übereinstimmung mit IFRS 9/IAS 39 (nach Maßgabe von Anhang V Teil 1.16(a) und 17 der geänderten ITS). 3. Nicht zu Handelszwecken gehaltene, nicht derivative, erfolgswirksam zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte (GAAP) nicht zu Handelszwecken gehaltene, nicht derivative, erfolgswirksam zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte gemäß nationalen GAAP nicht in Übereinstimmung mit IFRS 9/IAS 39 (nach Maßgabe von Anhang V Teil 1.16(b) der geänderten ITS). 4. Nicht zu Handelszwecken gehaltene, nicht derivative, erfolgsneutral im Eigenkapital zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte (GAAP) nicht zu Handelszwecken gehaltene, nach einer kostenbezogenen Methode bewertete nicht derivative finanzielle Vermögenswerte gemäß nationalen GAAP nicht in Übereinstimmung mit IFRS 9/IAS 39 (nach Maßgabe von Anhang V Teil 1.16(c) und 19 der geänderten ITS). 5. Nicht zu Handelszwecken gehaltene, nach einer kostenbezogenen Methode bewertete Schuldtitel (GAAP) nicht zu Handelszwecken gehaltene, nach einer kostenbezogenen Methode bewertete nicht derivative finanzielle Vermögenswerte gemäß nationalen GAAP nicht in Übereinstimmung mit IFRS 9/IAS 39 (nach Maßgabe von Anhang V Teil 1.16(d) und 19 der geänderten ITS). 1 Dieser Wert heißt in der Version 1.2 der Codeliste noch „Kassenbestand und Guthaben bei Zentralbanken“. Andere Sichteinlagen sollten dennoch unter diesem Wert gemeldet werden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.108 Kreditdaten- statistik 6. Sonstige nicht zu Handelszwecken gehaltene, nicht derivative finanzielle Vermögenswerte (GAAP) sonstige nicht zu Handelszwecken gehaltene, nicht derivative finanzielle Vermögenswerte gemäß nationalen GAAP nicht in Übereinstimmung mit IFRS 9/IAS 39 (nach Maßgabe von Anhang V Teil 1.16(e) und 20 der geänderten ITS). Werte für Portfolios, die nach nationalen GAAP bilanziert werden, die in Übereinstimmung mit IAS 39 sind: Bitte beachten Sie, dass die folgenden Rechnungslegungsportfolios seit 2018 kein Bestandteil mehr von FINREP sind. Sie sind aber weiterhin zu Informationszwecken hier enthalten, um klarzustellen, wie sie in den neuen FINREP-Rechnungslegungsportfolios für Einheiten zu melden sind, die nationale GAAP anwenden. 1. Kassenbestand und Guthaben bei Zentralbanken (GAAP) Kassenbestand und Guthaben bei Zentralnotenbanken gemäß IFRS – IAS 1.54 (i). Hierunter fallen: a) Guthaben bei Zentralbanken – täglich fällige Guthaben bei Zentralnotenbanken gemäß Anhang V Teil 2.2 der geänderten ITS b) andere Sichteinlagen – täglich fällige Saldoforderungen bei Kreditinstituten gemäß Anhang V Teil 2.3 der geänderten ITS 2. Zu Handelszwecken gehaltene finanzielle Vermögenswerte (GAAP) zu Handelszwecken gehaltene finanzielle Vermögenswerte gemäß nationalen GAAP (in Übereinstimmung mit IAS 39). 3. Finanzielle Vermögenswerte, die erfolgswirksam zum beizulegenden Zeitwert bewertet werden (GAAP) zur Veräußerung verfügbare finanzielle Vermögenswerte gemäß nationalen GAAP (in Übereinstimmung mit IAS 39). 4. Zur Veräußerung verfügbare finanzielle Vermögenswerte (GAAP) zur Veräußerung verfügbare finanzielle Vermögenswerte gemäß nationalen GAAP (in Übereinstimmung mit IAS 39). 5. Kredite und Forderungen (GAAP) Kredite und Forderungen gemäß nationalen GAAP (in Übereinstimmung mit IAS 39). 6. Bis zur Endfälligkeit gehaltene Finanzinvestitionen (GAAP) bis zur Endfälligkeit gehaltene Finanzinvestitionen gemäß nationalen GAAP (in Übereinstimmung mit IAS 39). Die Rechnungslegungsklassifikation ist eng mit denjenigen Datenfeldern verbunden, die Wertminderungen und kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken sowie das bankaufsichtliche Portfolio betreffen. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.109 Kreditdaten- statistik