Arrears for the instrument (Rückstände für das Instrument)

Definition: Arrears for the instrument. Aggregated amount of the principal, interest and any fee payment outstanding at the reporting date, which is contractually due and has not been paid (past due). This data attribute captures the amount that is due at a reporting reference date, rather than the outstanding nominal amount of an instrument that is past due. No materiality threshold has to be considered in order to report the amount in arrears.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in respect of this data attribute. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: Amounts of arrears for the instrument are reported in units of euro. General reporting instructions, specific cases and examples If at the reporting reference date any payable amount of the instrument is past due, then a positive amount (i.e. larger than 0) is reported in this data attribute. Please note that an instrument is past due as soon as any amount arising under the instrument is past due. In particular it is the date on which the amount should have been paid but was not paid on that date. Otherwise, if an instrument is not past due at the reporting reference date (i.e. when there is no single payment arising the instrument that is due at the reporting reference date), then the value 0 is reported. Please note that the data attribute “arrears for the instrument” only takes into account the amounts in arrears (i.e. those that are contractually due but have not been paid) at a reporting reference date relating to the instrument. The amount of arrears of the instrument is the part of the nominal outstanding amount that is legally past due. It includes principal, interest, late interest and claimable expenses that are due under the terms and conditions of the contract and are pending collection on the reporting reference date. The amount in arrears does not include any accrued interest because accrued interest amounts are not past due. The amount in arrears for the instruments is reported regardless of whether the amount has been transferred or not. Note that if a positive amount is reported in the data attribute “arrears for the instrument”, the data attribute “date of past due for the instrument” is reported as well, indicating the date on which the first unpaid amount became past due. Overdrafts with no credit limit are generally immediately payable and are therefore in arrears as soon as debit balances arise, unless a different scheme agreed by the counterparties involved applies. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Arrears for the instrument. Aggregated amount of the principal, interest and any fee payment outstanding at the reporting date, which is contractually due and has not been paid (past due). This data attribute captures the amount that is due at a reporting reference date, rather than the outstanding nominal amount of an instrument that is past due. No materiality threshold has to be considered in order to report the amount in arrears.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in respect of this data attribute. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: Amounts of arrears for the instrument are reported in units of euro. General reporting instructions, specific cases and examples If at the reporting reference date any payable amount of the instrument is past due, then a positive amount (i.e. larger than 0) is reported in this data attribute. Please note that an instrument is past due as soon as any amount arising under the instrument is past due. In particular it is the date on which the amount should have been paid but was not paid on that date. Otherwise, if an instrument is not past due at the reporting reference date (i.e. when there is no single payment arising the instrument that is due at the reporting reference date), then the value 0 is reported. Please note that the data attribute “arrears for the instrument” only takes into account the amounts in arrears (i.e. those that are contractually due but have not been paid) at a reporting reference date relating to the instrument. The amount of arrears of the instrument is the part of the nominal outstanding amount that is legally past due. It includes principal, interest, late interest and claimable expenses that are due under the terms and conditions of the contract and are pending collection on the reporting reference date. The amount in arrears does not include any accrued interest because accrued interest amounts are not past due. The amount in arrears for the instruments is reported regardless of whether the amount has been transferred or not. Note that if a positive amount is reported in the data attribute “arrears for the instrument”, the data attribute “date of past due for the instrument” is reported as well, indicating the date on which the first unpaid amount became past due. Overdrafts with no credit limit are generally immediately payable and are therefore in arrears as soon as debit balances arise, unless a different scheme agreed by the counterparties involved applies. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Das Datenfeld Rückstände für das Instrument erfasst die am Meldestichtag in Bezug auf das Instrument aufgelaufenen Beträge, d. h. die laut Vertrag fälligen, aber noch nicht geleisteten Zahlungen. Die aufgelaufenen Beträge beinhalten sämtliche zum Meldestichtag noch ausstehenden Kapital- und Zinsbeträge, Verzugszinsen, Gebühren sowie sonstige einforderbaren Aufwendungen, die gemäß den Vertragsbedingungen fällig sind. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.99 Kreditdaten- statistik Aufgelaufene Zinsen sind nicht „überfällig“ und daher nicht in den Rückstand einzubeziehen. Ein Instrument gilt als überfällig, sobald eine Forderung aus diesem Instrument nicht fristgemäß beglichen wurde. Ausschlaggebend ist hierbei das Datum, an dem der Betrag zu begleichen gewesen wäre, aber nicht beglichen wurde. Bei der Meldung der Rückstände ist keine Erheblichkeitsschwelle zu berücksichtigen. Die Rückstände für das Instrument sind in Euro anzugeben. Steht am Meldestichtag ein aus dem Instrument fälliger Betrag noch aus, so wird ein positiver Wert (größer als „0“) in diesem Datenfeld angegeben. Andernfalls ist der Wert „0“ zu melden. Die Rückstände für das Instrument sind unabhängig davon zu melden, ob der Betrag übertragen wurde oder nicht. Überziehungskredite ohne Kreditlimit sind in der Regel sofort fällig und gelten als Rückstände, sobald ein Sollsaldo entsteht, es sei denn, die Vertragspartner haben andere Modalitäten vereinbart.