Date of past due (Datum der Rückstände für das Instrument)

Definition: Date of past due for the instrument. The date on which the instrument became past due in accordance with Part 2.48 of Annex V to Implementing Regulation (EU) No 680/2014. This is the latest such date prior to the reporting reference date and it is to be reported if the instrument is past due on the reporting reference date. According to the ITS, assets qualify as past due when counterparties have failed to make a payment when contractually due. Note that past due occurs as soon as the instrument is not paid at the payment due date.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in accordance with Article 7 of the AnaCredit Regulation in respect of this data attribute. Please note that a date is reported if at the reporting reference date the instrument is past due. Otherwise, if an instrument is current and the amount in arrears is 0 (as opposed to past due when the amount in arrears is larger than 0) at the reporting reference date, the date of past due for the instrument is reported as “Non- applicable”.

Values: Unless “Non-applicable” is reported, the data attribute is a date indicating the day on which any amount arising under the instrument became due and has been still unpaid at the reporting reference date. General reporting instructions, specific cases and examples Please 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 indicating the date on which the amount became past due. No materiality threshold should be considered in establishing whether any amount arising under the instrument is due at the reporting reference date. Consequently, if the instrument is past due at the reporting reference date, a date prior to the reporting reference date is reported. By contrast, if the instrument is not past due at the reporting reference date (i.e. when the amount in the data attribute “arrears for the instrument” is reported as zero), then the data attribute “date of past due for the instrument” is reported as “Non-applicable”. The data attribute “date of past due for the instrument” is the date of the first amount (principal, interest and expenses) due that is still unpaid at the reporting reference date. If the amount of arrears for the instrument is reduced to zero, the date of past due for the instrument is reset to “Non-applicable”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an illustration of how the date of past due should be determined, consider the following example. This data attribute is fully aligned with the data attribute “arrears for the instrument”, which defines the amount irrespective of any materiality thresholds or alike and takes into account any amount that is due (such as aggregate amount of principal (if due), interest due and any fee payment outstanding at the reporting date, which is contractually due and has not been paid). In addition, please note the following clarification: • for deposit accounts and reciprocal accounts included in “deposits other than reverse repurchase agreements”, overdrafts and other call loans, the date is either the date of the observed agent’s first demand for reimbursement or the first whole or partial settlement of unpaid interest, whichever occurred first; • for loans arising from off-balance-sheet exposures (amounts recorded as assets on the balance sheet as a result of default by counterparties in relation to an off-balance-sheet exposure such as an unsettled transaction in derivatives), the date is the date of the first default by the transaction counterparty (for example, the date of the first non-payment of a guaranteed loan or of the commissions payable by the guarantor) that resulted in amounts pending resolution by the counterparty or its guarantors being recorded in respect of the asset on the reporting reference date, irrespective of whether the observed agent’s cash disbursement date is later; • for trade receivables, the date is the maturity of the first unpaid document pending collection; • in the case of revolving instruments (such as a credit limit in a current account) where the credit limit is exceeded by an amount and the contract stipulates that in such cases the excess amount is immediately due, the date on which the excess occurred is the date of past due; Example 15: Past due instrument An instrument is not past due on 2 September. However, a payment is contractually required to be received on 3 September, and as no payment is received on that date, the instrument becomes past due on 3 September. It remains so until 10 September, when the pending payment is made and the instrument ceases to be past due. However, as a payment which is contractually expected to be received by 21 September is not made by then, the instrument again becomes past due on 21 September and remains so from that date until at least 1 October. Ultimately, as of 30 September, the amount remains unpaid, so the instrument is considered past due, and the date of past due for the instrument at this reporting reference date is 21 September, which is in fact the most recent date on which the instrument became past due. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • however, in the case of revolving instruments for which the agreed credit limit is exceeded by an amount but the contract does not stipulate that in such cases it is immediately past due (but rather requires that such an excess is paid off by a specific future date), the instrument is not past due unless the excess is not paid by the specific date. “Past due” for an instrument describes the status of any contractual payments relating to the instrument. Specifically, according to the definition of past due, an instrument is to be considered past due when the debtor (or debtors if relevant) has failed to make any payment in relation to the instrument (being the principal, interest or a fee payment) when the payment is contractually due. This means that past due occurs as soon as the instrument is unpaid on the date that it was contractually due (as opposed to 30, 60 or 90 days past due – in which case the instrument is typically considered in default). In relation to the past due status of the instrument, the reporting agents report the date on which the instrument became past due – this is the data attribute “date of past due for the instrument”. The number of days past due can be then computed by comparing this date (on which the past due occurred) with the reporting reference date. For an illustration of how the amount in arrears is computed, please refer to the following example. The reason for reporting solely the amount that is past due and not the total debt of an instrument in arrears is that the unpaid amount itself (i.e. the arrears for the instrument) is a relevant piece of information and is worth specifying explicitly, while the total amount due of an instrument is captured in the outstanding nominal amount. Again, for the sake of completeness, please note that the amount of €0 for “arrears for the instrument” is reported if the instrument is not past due at the reporting date. Example 16: Past due and amounts in arrears On 31 December 2019, the total debt under an instrument amounts to €100. The debtor was expected to pay the principal amount of €10 and the interest amount of €5 by 15 December 2019 but failed to do so (and still has not done so by 31 December 2019). The instrument is therefore considered to be past due (as of 31 December 2019) with the date of past due for the instrument being 15 December 2019. Furthermore, as regards the past due status of the instrument, under the data attribute “arrears for the instrument” the reporting agent reports only the amount that is past due (as opposed to the total debt amount of the instrument). Consequently, the arrears for the instrument to be reported as of 31 December 2019 amount to €15 = (the principal amount of €10 due and the interest amount of €5). In addition, please note that if a loan of €250 principal with the maturity date of 30 November 2015 is not paid back by that date, and neither is the interest amount of €12, then, the amount in arrears of the loan as of 1 December 2015 is €250 + €12 = €262, as both the principal and the interest are contractually due as of 30 November 2015. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Date of past due for the instrument. The date on which the instrument became past due in accordance with Part 2.48 of Annex V to Implementing Regulation (EU) No 680/2014. This is the latest such date prior to the reporting reference date and it is to be reported if the instrument is past due on the reporting reference date. According to the ITS, assets qualify as past due when counterparties have failed to make a payment when contractually due. Note that past due occurs as soon as the instrument is not paid at the payment due date.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in accordance with Article 7 of the AnaCredit Regulation in respect of this data attribute. Please note that a date is reported if at the reporting reference date the instrument is past due. Otherwise, if an instrument is current and the amount in arrears is 0 (as opposed to past due when the amount in arrears is larger than 0) at the reporting reference date, the date of past due for the instrument is reported as “Non- applicable”.

Values: Unless “Non-applicable” is reported, the data attribute is a date indicating the day on which any amount arising under the instrument became due and has been still unpaid at the reporting reference date. General reporting instructions, specific cases and examples Please 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 indicating the date on which the amount became past due. No materiality threshold should be considered in establishing whether any amount arising under the instrument is due at the reporting reference date. Consequently, if the instrument is past due at the reporting reference date, a date prior to the reporting reference date is reported. By contrast, if the instrument is not past due at the reporting reference date (i.e. when the amount in the data attribute “arrears for the instrument” is reported as zero), then the data attribute “date of past due for the instrument” is reported as “Non-applicable”. The data attribute “date of past due for the instrument” is the date of the first amount (principal, interest and expenses) due that is still unpaid at the reporting reference date. If the amount of arrears for the instrument is reduced to zero, the date of past due for the instrument is reset to “Non-applicable”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an illustration of how the date of past due should be determined, consider the following example. This data attribute is fully aligned with the data attribute “arrears for the instrument”, which defines the amount irrespective of any materiality thresholds or alike and takes into account any amount that is due (such as aggregate amount of principal (if due), interest due and any fee payment outstanding at the reporting date, which is contractually due and has not been paid). In addition, please note the following clarification: • for deposit accounts and reciprocal accounts included in “deposits other than reverse repurchase agreements”, overdrafts and other call loans, the date is either the date of the observed agent’s first demand for reimbursement or the first whole or partial settlement of unpaid interest, whichever occurred first; • for loans arising from off-balance-sheet exposures (amounts recorded as assets on the balance sheet as a result of default by counterparties in relation to an off-balance-sheet exposure such as an unsettled transaction in derivatives), the date is the date of the first default by the transaction counterparty (for example, the date of the first non-payment of a guaranteed loan or of the commissions payable by the guarantor) that resulted in amounts pending resolution by the counterparty or its guarantors being recorded in respect of the asset on the reporting reference date, irrespective of whether the observed agent’s cash disbursement date is later; • for trade receivables, the date is the maturity of the first unpaid document pending collection; • in the case of revolving instruments (such as a credit limit in a current account) where the credit limit is exceeded by an amount and the contract stipulates that in such cases the excess amount is immediately due, the date on which the excess occurred is the date of past due; Example 15: Past due instrument An instrument is not past due on 2 September. However, a payment is contractually required to be received on 3 September, and as no payment is received on that date, the instrument becomes past due on 3 September. It remains so until 10 September, when the pending payment is made and the instrument ceases to be past due. However, as a payment which is contractually expected to be received by 21 September is not made by then, the instrument again becomes past due on 21 September and remains so from that date until at least 1 October. Ultimately, as of 30 September, the amount remains unpaid, so the instrument is considered past due, and the date of past due for the instrument at this reporting reference date is 21 September, which is in fact the most recent date on which the instrument became past due. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • however, in the case of revolving instruments for which the agreed credit limit is exceeded by an amount but the contract does not stipulate that in such cases it is immediately past due (but rather requires that such an excess is paid off by a specific future date), the instrument is not past due unless the excess is not paid by the specific date. “Past due” for an instrument describes the status of any contractual payments relating to the instrument. Specifically, according to the definition of past due, an instrument is to be considered past due when the debtor (or debtors if relevant) has failed to make any payment in relation to the instrument (being the principal, interest or a fee payment) when the payment is contractually due. This means that past due occurs as soon as the instrument is unpaid on the date that it was contractually due (as opposed to 30, 60 or 90 days past due – in which case the instrument is typically considered in default). In relation to the past due status of the instrument, the reporting agents report the date on which the instrument became past due – this is the data attribute “date of past due for the instrument”. The number of days past due can be then computed by comparing this date (on which the past due occurred) with the reporting reference date. For an illustration of how the amount in arrears is computed, please refer to the following example. The reason for reporting solely the amount that is past due and not the total debt of an instrument in arrears is that the unpaid amount itself (i.e. the arrears for the instrument) is a relevant piece of information and is worth specifying explicitly, while the total amount due of an instrument is captured in the outstanding nominal amount. Again, for the sake of completeness, please note that the amount of €0 for “arrears for the instrument” is reported if the instrument is not past due at the reporting date. Example 16: Past due and amounts in arrears On 31 December 2019, the total debt under an instrument amounts to €100. The debtor was expected to pay the principal amount of €10 and the interest amount of €5 by 15 December 2019 but failed to do so (and still has not done so by 31 December 2019). The instrument is therefore considered to be past due (as of 31 December 2019) with the date of past due for the instrument being 15 December 2019. Furthermore, as regards the past due status of the instrument, under the data attribute “arrears for the instrument” the reporting agent reports only the amount that is past due (as opposed to the total debt amount of the instrument). Consequently, the arrears for the instrument to be reported as of 31 December 2019 amount to €15 = (the principal amount of €10 due and the interest amount of €5). In addition, please note that if a loan of €250 principal with the maturity date of 30 November 2015 is not paid back by that date, and neither is the interest amount of €12, then, the amount in arrears of the loan as of 1 December 2015 is €250 + €12 = €262, as both the principal and the interest are contractually due as of 30 November 2015. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

In diesem Datenfeld wird das Datum eingetragen, an dem ein laut Vertrag fälliger Betrag nicht gezahlt und somit überfällig wurde. Sollten am Meldestichtag mehrere Beträge im Rahmen des Instruments überfällig sein, so ist das Datum desjenigen Betrags zu melden, der zuerst überfällig wurde. Das Datenfeld Datum der Rückstände für das Instrument ist vollständig mit dem Datenfeld Rückstände für das Instrument synchronisiert. Wenn im Datenfeld Rückstände für ein Instrument positive Beträge gemeldet werden, ist in Datum der Rückstände für das Instrument das Datum, an dem der Betrag überfällig wurde, anzugeben. Somit ist für zum Meldestichtag überfällige Instrumente ein Datum vor dem Meldestichtag anzugeben. Belaufen sich die Rückstände auf null, so ist im Datenfeld Datum der Rückstände für das Instrument „nicht zutreffend“ anzugeben. Werden die Rückstände für das Instrument von einem positiven Betrag wieder auf null herabgesetzt, wird der Wert im Datenfeld Datum der Rückstände für das Instrument entsprechend auf „nicht zutreffend“ zurückgesetzt. Bei rückständigen Verzugszinsen ist das Datum ausschlaggebend, zu dem der zugrundeliegende Betrag vertragsgemäß fällig war. Bei revolvierenden Instrumenten (z. B. Kreditlimit bei einem Kontokorrentkonto), bei denen das Kreditlimit überschritten wird und vertraglich vorgesehen ist, dass der Überschreitungsbetrag sofort fällig wird, ist das Datum, an dem das Limit überschritten wurde, anzugeben. Ist stattdessen die Rückzahlung bis zu einem bestimmten künftigen Datum möglich, wird das Instrument erst an diesem Termin überfällig; dieser Termin ist in zukünftigen Meldungen anzugeben, sofern die Überziehung nicht ausgeglichen wurde. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.100 Kreditdaten- statistik Bei einer Überziehung ohne vereinbartes Limit (nicht revolvierendes Instrument) ist das Datum der erstmaligen Rückzahlungsaufforderung seitens der beobachteten Einheit bzw. der ersten vollständigen oder teilweisen Abrechnung fälliger Zinsen anzugeben, je nachdem, was zuerst eintritt.