Accrued interest (Aufgelaufene Zinsen)

Definition: Accrued interest. The amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis). AnaCredit requires that interest is recorded on an accruals basis for the instrument to which it relates.

Reporting qualification: The accrued interest attribute is mandatory except if the observed agent is a foreign branch that is not resident in a reporting Member State and has been granted a 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation.

Values: Amounts of accrued interest are reported in units of euro. General reporting instructions, specific cases and examples This data attribute is in principle reported in accordance with the applied accounting standard. In particular, when the instrument is recognised as an asset on the balance sheet, the accrued interest is calculated according to the relevant accounting standard. Please note, however, that this data attribute is also reported in cases of no accrued interest in accordance with the accounting standard. In particular, when the instrument is not recognised in the balance sheet, the accrued interest is calculated according to the contractual agreements. The accrued interest is reported for all instruments irrespective of whether they are measured at amortised cost or at fair value in the financial statements. For an illustration of how this data attribute is reported in the case of an interest-only loan, please consider the following example. This data attribute is also reported in cases where there is no explicit interest rate. Example 17: The relationship between accrued interest and outstanding nominal amount in the case of an interest-only instrument On 29 April 2016, observed agent OA#1 extends a loan (Loan#2) of €250,000 to debtor Dbtr#2. In accordance with the contract (Cntrct#A), the debtor will repay only interest on a monthly basis and will repay the principle on 30 April 2024. The reporting of the outstanding nominal amount and the accrued interest in the period between September and December 2018 is illustrated in Table 47. In this period, the applied interest rate is 3% per annum. The interest accrues monthly and is payable on the 10th day of each month. The debtor makes the interest payments on time. Table 47 Outstanding nominal amount and accrued interest in the financial dataset Reporting reference date Observed agent identifier Contract identifier Instrument identifier Outstanding nominal amount Accrued interest 30/09/2018 OA#1 CNTRCT#A LOAN#2 250,000.00 625.00 31/10/2018 OA#4 CNTRCT#A LOAN#2 250,000.00 625.00 30/11/2018 OA#4 CNTRCT#A LOAN#2 250,000.00 625.00 31/12/2018 OA#4 CNTRCT#A LOAN#2 250,000.00 625.00 Given the fact that Dbtr#2 pays in the year 3% interest rate on €250,000, the monthly interest payments amount to €625. Since the interest is paid monthly, the outstanding nominal amount remains unchanged over the entire period considered. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For instruments with no explicit interest rate, accrued interest represents the difference which is realised between the amount which was disbursed to the debtor (nominal value) at a moment in time t and the value that was paid back by the debtor at a moment t + x (i.e. at the maturity, the accrued interest is considered realised and is added to the nominal value). In particular, for specific types of instruments, such as, but not limited to, zero coupon instruments, the accrued interest amount at the date of maturity of the instrument represents the difference between the price which was paid in order to acquire the debt instrument (which is then captured in the outstanding nominal value and carrying amount data attributes of AnaCredit) and the face value ultimately capitalised at the date of maturity. Other examples include trade receivables where that accrued interest is reported for trade receivables as the difference between the face values of the receivables and the payment amount. Please note that the difference is reported in the data attribute “accrued interest” as if it had been accrued at a constant rate over a suitable period of time (for example, the period between one interest capitalisation and the next). Example 18: The relationship between accrued interest and outstanding nominal amount in the case of a disagio On 30 September 2018, observed agent OA#4 cashes €97,000 to Debtor#U. In accordance with the contract (Cntrct#1), the debtor will repay €100,000 on 1 January 2019. The instrument is identified with disagio#1 subject to AnaCredit reporting. The instrument is reported for four consecutive reporting reference dates. The reporting of the outstanding nominal amount and the accrued interest is illustrated in Table 48. Table 48 Outstanding nominal amount and accrued interest in the financial dataset Reporting reference date Observed agent identifier Contract identifier Instrument identifier Outstanding nominal amount Accrued interest 30/09/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 0.00 31/10/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 1,000.00 30/11/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 2,000.00 31/12/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 3,000.00 Given that over the entire tenor of the instrument the total interest charge amounts to €3,000 and the interest is accrued proportionally to the time elapsed, with the total interest becoming payable on 1 January 2019, the following holds. • On 30 September (i.e. at time = 0), the outstanding nominal amount is exactly €97,000, and no interest is accrued yet. • On 31 October, (i.e. at time = 1/3), the outstanding nominal amount is still €97,000, and 1/3 of the total interest is accrued; this amounts to €1,000. • On 30 November, (i.e. at time = 2/3), the outstanding nominal amount is €97,000, and another 1/3 of the total interest is accrued; this now amounts to €2,000. • On 31 December, (i.e. at time = 3/3), the outstanding nominal amount is €97,000, and a further 1/3 of the total interest is accrued, resulting in €3,000 of accrued interests. • On 1 January 2019, the accrued interest becomes due and is capitalised (i.e. is added to the outstanding nominal amount). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The outstanding nominal amount does not include any accrued interest. This in particular regards instruments originated at a discount or zero-coupon instruments where the difference between the outstanding nominal amount of the instrument and the amount received by the debtor is considered as an interest payment. Please note that AnaCredit and FINREP requirements are consistent as regards the need to record interest on an accruals basis. This amount is reported even if the instrument has been transferred or derecognised. Interest is recorded on an accruals basis for the instrument to which it relates. Consequently, the accrued interest relates to the outstanding nominal amount(s) over a specific period of time, irrespective of whether or not any part of the instruments has been transferred to another creditor (other than a resident credit institution). Please note that the difference between the nominal amount of the instrument and the amount received by the customer (i.e. the so-called disagio) is considered as an interest payment at the start of the contract and is reported in this attribute as it is accrued. In this respect, the following general rules need to be considered. • In the case of instruments that have no interest payments and are issued at a considerable discount to par value (for example, zero coupon instruments issued at discount), most of the discount represents the equivalent of the interest accrued during the life of the instrument. Thus, for zero coupon instruments, the difference between the face value and the purchase price is reported as the accrued interest, taking into account the fact that at the moment of purchase the accrued interest amounts to 0 and accrues over time to reach the difference between the face value and the purchase price at the maturity date. • Similarly, for purchased receivables the difference between the face values of the receivables and the payment amount can be interpreted as the accrued interest (to be accrued over time between the settlement date and the maturity date). Unless capitalised earlier, the accrued interest is considered realised at the maturity of the instrument and is added to the nominal value. If interest is accrued and capitalised monthly (i.e. added to the outstanding nominal amount), the interest accrual starts anew in the subsequent period. This also applies in the cases of disagios and discounts on purchased receivables. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Accounting dataset 5.1 General aspects The primary goal of the accounting dataset is to describe the development of the instrument in accordance with the relevant accounting standard. In addition, the dataset also includes data attributes that are at present required by other reporting frameworks (i.e. FINREP) with the same timeliness and granularity (e.g. performing status, sources of encumbrance, status of forbearance and renegotiation). For certain data attributes of the accounting dataset, a value “Non-applicable” is reported if the instrument is not an asset of the observed agent, owing to the fact that no actual assignment to any of the reporting values can be made. This includes, for example, cases of fully derecognised loans being serviced according to Annex II to the AnaCredit Regulation. For details on each data attribute and the reporting specifics, please consider the dedicated sections of this chapter. For intracompany loans, the same data attributes of the accounting dataset are reported as for the “fully derecognised instruments being serviced” defined in Table I of Annex II to the AnaCredit Regulation. For the non-relevant data attributes a value of “Non-applicable” is reported. 5.1.1 Accounting standard to be followed The AnaCredit Regulation requires that the data be reported following the accounting standard of the observed agent’s legal entity. In particular, if the observed agent’s legal entity is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data are reported in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. 5.1.2 The reporting of accounting-related data in the case of partially transferred instruments The reporting of any accounting-related data (such as accrued interest, carrying amount, etc.) in the case of (partially) transferred instrument is restricted only to the part of the instrument (outstanding) which the observed agent recognises in its balance sheet. Please refer to Section 4.4.3 for more information on transferred instruments. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 5.2 Level of granularity The level of granularity for data included in this dataset is the instrument, and therefore each record is identified through the instrument identifier, the contract identifier and the identifier of the reporting and observed agent. 5.3 Reporting frequency The accounting dataset is reported on a quarterly basis. This means that at a quarter-end reporting reference date the accounting dataset is reported for all instruments that are subject to AnaCredit reporting. 5.4 The accounting dataset – data attributes This dataset applies for instruments reported in the financial dataset. For each instrument, the following data attributes are reported. Table 49 Overview of data attributes in the accounting dataset Data attribute Internal identifier Data type Section in Part II Reporting agent identifier √ String 2.2.1 Observed agent identifier √ String 2.2.2 Contract identifier √ String 2.2.4 Instrument identifier √ String 2.2.5 Accounting classification of instruments Code list 5.4.1 Balance sheet recognition Code list 5.4.2 Accumulated write-offs Amount in euro 5.4.4 Accumulated impairment amount Amount in euro 5.4.5 Type of impairment Code list 5.4.6 Impairment assessment method Code list 5.4.7 Sources of encumbrance Code list 5.4.3 Performing status of the instrument Code list 5.4.9 Date of the performing status of the instrument Date 5.4.10 Provisions associated with off-balance-sheet exposures Amount in euro 5.4.11 Status of forbearance and renegotiation Code list 5.4.12 Date of the forbearance and renegotiation status Date 5.4.13 Cumulative recoveries since default Amount in euro 5.4.14 Carrying amount Amount in euro 5.4.16 Prudential portfolio Code list 5.4.15 Accumulated changes in fair value due to credit risk Amount in euro 5.4.8 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Accrued interest. The amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis). AnaCredit requires that interest is recorded on an accruals basis for the instrument to which it relates.

Reporting qualification: The accrued interest attribute is mandatory except if the observed agent is a foreign branch that is not resident in a reporting Member State and has been granted a 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation.

Values: Amounts of accrued interest are reported in units of euro. General reporting instructions, specific cases and examples This data attribute is in principle reported in accordance with the applied accounting standard. In particular, when the instrument is recognised as an asset on the balance sheet, the accrued interest is calculated according to the relevant accounting standard. Please note, however, that this data attribute is also reported in cases of no accrued interest in accordance with the accounting standard. In particular, when the instrument is not recognised in the balance sheet, the accrued interest is calculated according to the contractual agreements. The accrued interest is reported for all instruments irrespective of whether they are measured at amortised cost or at fair value in the financial statements. For an illustration of how this data attribute is reported in the case of an interest-only loan, please consider the following example. This data attribute is also reported in cases where there is no explicit interest rate. Example 17: The relationship between accrued interest and outstanding nominal amount in the case of an interest-only instrument On 29 April 2016, observed agent OA#1 extends a loan (Loan#2) of €250,000 to debtor Dbtr#2. In accordance with the contract (Cntrct#A), the debtor will repay only interest on a monthly basis and will repay the principle on 30 April 2024. The reporting of the outstanding nominal amount and the accrued interest in the period between September and December 2018 is illustrated in Table 47. In this period, the applied interest rate is 3% per annum. The interest accrues monthly and is payable on the 10th day of each month. The debtor makes the interest payments on time. Table 47 Outstanding nominal amount and accrued interest in the financial dataset Reporting reference date Observed agent identifier Contract identifier Instrument identifier Outstanding nominal amount Accrued interest 30/09/2018 OA#1 CNTRCT#A LOAN#2 250,000.00 625.00 31/10/2018 OA#4 CNTRCT#A LOAN#2 250,000.00 625.00 30/11/2018 OA#4 CNTRCT#A LOAN#2 250,000.00 625.00 31/12/2018 OA#4 CNTRCT#A LOAN#2 250,000.00 625.00 Given the fact that Dbtr#2 pays in the year 3% interest rate on €250,000, the monthly interest payments amount to €625. Since the interest is paid monthly, the outstanding nominal amount remains unchanged over the entire period considered. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For instruments with no explicit interest rate, accrued interest represents the difference which is realised between the amount which was disbursed to the debtor (nominal value) at a moment in time t and the value that was paid back by the debtor at a moment t + x (i.e. at the maturity, the accrued interest is considered realised and is added to the nominal value). In particular, for specific types of instruments, such as, but not limited to, zero coupon instruments, the accrued interest amount at the date of maturity of the instrument represents the difference between the price which was paid in order to acquire the debt instrument (which is then captured in the outstanding nominal value and carrying amount data attributes of AnaCredit) and the face value ultimately capitalised at the date of maturity. Other examples include trade receivables where that accrued interest is reported for trade receivables as the difference between the face values of the receivables and the payment amount. Please note that the difference is reported in the data attribute “accrued interest” as if it had been accrued at a constant rate over a suitable period of time (for example, the period between one interest capitalisation and the next). Example 18: The relationship between accrued interest and outstanding nominal amount in the case of a disagio On 30 September 2018, observed agent OA#4 cashes €97,000 to Debtor#U. In accordance with the contract (Cntrct#1), the debtor will repay €100,000 on 1 January 2019. The instrument is identified with disagio#1 subject to AnaCredit reporting. The instrument is reported for four consecutive reporting reference dates. The reporting of the outstanding nominal amount and the accrued interest is illustrated in Table 48. Table 48 Outstanding nominal amount and accrued interest in the financial dataset Reporting reference date Observed agent identifier Contract identifier Instrument identifier Outstanding nominal amount Accrued interest 30/09/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 0.00 31/10/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 1,000.00 30/11/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 2,000.00 31/12/2018 OA#4 CNTRCT#1 DISAGIO#1 97,000.00 3,000.00 Given that over the entire tenor of the instrument the total interest charge amounts to €3,000 and the interest is accrued proportionally to the time elapsed, with the total interest becoming payable on 1 January 2019, the following holds. • On 30 September (i.e. at time = 0), the outstanding nominal amount is exactly €97,000, and no interest is accrued yet. • On 31 October, (i.e. at time = 1/3), the outstanding nominal amount is still €97,000, and 1/3 of the total interest is accrued; this amounts to €1,000. • On 30 November, (i.e. at time = 2/3), the outstanding nominal amount is €97,000, and another 1/3 of the total interest is accrued; this now amounts to €2,000. • On 31 December, (i.e. at time = 3/3), the outstanding nominal amount is €97,000, and a further 1/3 of the total interest is accrued, resulting in €3,000 of accrued interests. • On 1 January 2019, the accrued interest becomes due and is capitalised (i.e. is added to the outstanding nominal amount). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The outstanding nominal amount does not include any accrued interest. This in particular regards instruments originated at a discount or zero-coupon instruments where the difference between the outstanding nominal amount of the instrument and the amount received by the debtor is considered as an interest payment. Please note that AnaCredit and FINREP requirements are consistent as regards the need to record interest on an accruals basis. This amount is reported even if the instrument has been transferred or derecognised. Interest is recorded on an accruals basis for the instrument to which it relates. Consequently, the accrued interest relates to the outstanding nominal amount(s) over a specific period of time, irrespective of whether or not any part of the instruments has been transferred to another creditor (other than a resident credit institution). Please note that the difference between the nominal amount of the instrument and the amount received by the customer (i.e. the so-called disagio) is considered as an interest payment at the start of the contract and is reported in this attribute as it is accrued. In this respect, the following general rules need to be considered. • In the case of instruments that have no interest payments and are issued at a considerable discount to par value (for example, zero coupon instruments issued at discount), most of the discount represents the equivalent of the interest accrued during the life of the instrument. Thus, for zero coupon instruments, the difference between the face value and the purchase price is reported as the accrued interest, taking into account the fact that at the moment of purchase the accrued interest amounts to 0 and accrues over time to reach the difference between the face value and the purchase price at the maturity date. • Similarly, for purchased receivables the difference between the face values of the receivables and the payment amount can be interpreted as the accrued interest (to be accrued over time between the settlement date and the maturity date). Unless capitalised earlier, the accrued interest is considered realised at the maturity of the instrument and is added to the nominal value. If interest is accrued and capitalised monthly (i.e. added to the outstanding nominal amount), the interest accrual starts anew in the subsequent period. This also applies in the cases of disagios and discounts on purchased receivables. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Accounting dataset 5.1 General aspects The primary goal of the accounting dataset is to describe the development of the instrument in accordance with the relevant accounting standard. In addition, the dataset also includes data attributes that are at present required by other reporting frameworks (i.e. FINREP) with the same timeliness and granularity (e.g. performing status, sources of encumbrance, status of forbearance and renegotiation). For certain data attributes of the accounting dataset, a value “Non-applicable” is reported if the instrument is not an asset of the observed agent, owing to the fact that no actual assignment to any of the reporting values can be made. This includes, for example, cases of fully derecognised loans being serviced according to Annex II to the AnaCredit Regulation. For details on each data attribute and the reporting specifics, please consider the dedicated sections of this chapter. For intracompany loans, the same data attributes of the accounting dataset are reported as for the “fully derecognised instruments being serviced” defined in Table I of Annex II to the AnaCredit Regulation. For the non-relevant data attributes a value of “Non-applicable” is reported. 5.1.1 Accounting standard to be followed The AnaCredit Regulation requires that the data be reported following the accounting standard of the observed agent’s legal entity. In particular, if the observed agent’s legal entity is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data are reported in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. 5.1.2 The reporting of accounting-related data in the case of partially transferred instruments The reporting of any accounting-related data (such as accrued interest, carrying amount, etc.) in the case of (partially) transferred instrument is restricted only to the part of the instrument (outstanding) which the observed agent recognises in its balance sheet. Please refer to Section 4.4.3 for more information on transferred instruments. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 5.2 Level of granularity The level of granularity for data included in this dataset is the instrument, and therefore each record is identified through the instrument identifier, the contract identifier and the identifier of the reporting and observed agent. 5.3 Reporting frequency The accounting dataset is reported on a quarterly basis. This means that at a quarter-end reporting reference date the accounting dataset is reported for all instruments that are subject to AnaCredit reporting. 5.4 The accounting dataset – data attributes This dataset applies for instruments reported in the financial dataset. For each instrument, the following data attributes are reported. Table 49 Overview of data attributes in the accounting dataset Data attribute Internal identifier Data type Section in Part II Reporting agent identifier √ String 2.2.1 Observed agent identifier √ String 2.2.2 Contract identifier √ String 2.2.4 Instrument identifier √ String 2.2.5 Accounting classification of instruments Code list 5.4.1 Balance sheet recognition Code list 5.4.2 Accumulated write-offs Amount in euro 5.4.4 Accumulated impairment amount Amount in euro 5.4.5 Type of impairment Code list 5.4.6 Impairment assessment method Code list 5.4.7 Sources of encumbrance Code list 5.4.3 Performing status of the instrument Code list 5.4.9 Date of the performing status of the instrument Date 5.4.10 Provisions associated with off-balance-sheet exposures Amount in euro 5.4.11 Status of forbearance and renegotiation Code list 5.4.12 Date of the forbearance and renegotiation status Date 5.4.13 Cumulative recoveries since default Amount in euro 5.4.14 Carrying amount Amount in euro 5.4.16 Prudential portfolio Code list 5.4.15 Accumulated changes in fair value due to credit risk Amount in euro 5.4.8 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Das Datenfeld erfasst die Höhe der aufgelaufenen Zinsen aus Krediten zum Meldestichtag. Gemäß dem allgemeinen Prinzip der Periodenabgrenzung werden Zinsforderungen aus Instrumenten in der Bilanz ausgewiesen, wenn sie auflaufen (d. h. auf Periodenabgrenzungsbasis) und nicht zum Zeitpunkt ihres Eingangs (d. h. auf Einnahmen-Ausgaben-Rechnungsbasis). Gemäß AnaCredit sind Zinserträge für das jeweilige Instrument auf Periodenabgrenzungsbasis zu erfassen. Siehe Richtlinien zu Position HV12/178 der monatlichen Bilanzstatistik Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.102 Kreditdaten- statistik Aufgelaufene Zinsen sind in Euro anzugeben. Es sind sowohl positive als auch negative Beträge als auch der Wert null möglich. Dieses Datenfeld ist unabhängig vom angewendeten Rechnungslegungsstandard und der Bewertung im Jahresabschluss (fortgeführte Anschaffungskosten oder beizulegender Zeitwert) für alle Instrumente zu befüllen: – Wird das Instrument in der Bilanz als Aktivposten erfasst, sind die aufgelaufenen Zinsen auf Basis der entsprechenden Rechnungslegungsstandards zu berechnen. Dieses Datenfeld ist jedoch auch dann auszufüllen, wenn gemäß Anwendung des Rechnungslegungsstandards keine Zinsen aufgelaufen sind. – Wird das Instrument (noch) nicht in der Bilanz erfasst, sind die aufgelaufenen Zinsen gemäß den vertraglichen Vereinbarungen zu berechnen (z. B. Bereitstellungszinsen bei noch nicht in Anspruch genommenen Zusagen). Was die Pflicht zur Meldung periodengerecht abgegrenzter Zinszahlungen betrifft, so decken sich die entsprechenden Anforderungen von AnaCredit und FINREP. Eine Meldung ist auch dann erforderlich, wenn das Instrument übertragen oder ausgebucht wurde. Es sind folgende Besonderheiten zu beachten: – Bei Instrumenten ohne Zinssatz, ohne laufende Zinszahlungen oder mit Ausgabeabschlag (Disagio, Null-Kupon-Instrumente) sind die aufgelaufenen Zinsen anteilig aus der Differenz zwischen Nominalbetrag/Rückzahlungsbetrag und Kaufpreis/Auszahlungsbetrag zum jeweiligen Meldestichtag zu ermitteln. Es ist somit jeweils der Zinsbetrag aus dem Disagio/ Zinsabschlag anzugeben, der rechnerisch für den seit Auszahlung des Kredits abgelaufenen Zeitraum gemessen an der Gesamtlaufzeit angefallen wäre. – Bei „Forderungen aus Warenlieferungen und Dienstleistungen“ sind aufgelaufene Zinsen nur zu melden, wenn auch ein Zinssatz gemeldet wird. Diese sind anteilig zu ermitteln aus der Differenz zwischen Nennwert der Forderung und dem Betrag, für den diese Forderungen erworben wurden. Andernfalls ist der Wert „nicht zutreffend“ anzugeben. – Werden die aufgelaufenen Zinsen regelmäßig, z. B. monatlich kapitalisiert (dem ausstehenden Nominalwert zugerechnet), gelten sie zu diesem Zeitpunkt nicht mehr als aufgelaufene Zinsen und sind demnach auch nicht mehr als solche auszuweisen. Sie werden ab diesem Zeitpunkt mit dem Datenfeld ausstehender Nominalwert gemeldet. – Hat die Beobachtete Einheit ihren Sitz in der Eurozone, sind bei Instrumenten mit einem gemeldeten Zahlenwert im Datenfeld Zinssatz die aufgelaufenen Zinsen ebenso mit einem Wert ungleich „nicht zutreffend“ zu melden.