Date of the forbearance and renegotiation status (Datum des Stundungs- und Neuverhandlungsstatus)

Edition: second edition Veröffentlicht: 27.05.2019 aktuell Zum Quelldokument →

Definition: Date of the forbearance and renegotiation status. The date on which a forbearance or renegotiation status as reported under “status of forbearance and renegotiation” is considered to have occurred. The data attribute “date of forbearance and renegotiation status” is reported as the date on which the respective status as reported in the data attribute “status of forbearance and renegotiation” at the reporting reference date is considered to have occurred. In the case of instruments which have not had a change of status since the moment of inception, the date of the status of forbearance and renegotiation equals the date of inception of the instrument. 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Reporting qualification: This data attribute is reported for each instrument included in the financial dataset. There can be no derogations in accordance with Article 7 of the AnaCredit Regulation in respect of this data attribute.

Values: This data attribute is reported as a date indicating the day on which the status as reported in the data attribute “status of forbearance and renegotiation” at the reporting reference date is considered to have occurred. General reporting instructions, specific cases and examples For each of the values of the data attribute “status of forbearance and renegotiation”, the date of forbearance and renegotiation status is filled in with the date on which the respective status is considered to have occurred. For example, if an instrument is considered to be “forborne: instruments with other modified terms and conditions”, then the date is reported on which the terms and conditions of the instrument were thus modified. By contrast, if an instrument is no longer considered “forborne: instruments with other modified terms and conditions”, then the date on which the forbearance ceased and the instrument was considered to be “not forborne or renegotiated” is reported. Moreover, instruments which have not been considered to have been forborne or otherwise renegotiated at any moment in time since they have been originated until the reporting reference date are reported as “not forborne or renegotiated”, and the inception date of the instrument is reported as the date of forbearance and renegotiation status as of the reporting reference date. Consequently, when an instrument is classified as “not forborne or renegotiated” and the date reported as “date of the forbearance and renegotiation status” is different from the inception date of the instrument, it means that the instrument has been previously classified as forborne, but it has met the conditions for the classification as forborne to be discontinued. If an instrument is renegotiated without forbearance measures (e.g. the interest rate is lowered purely for commercial reasons) on date t prior to the reporting reference date, t is reported as the date of the status of forbearance and renegotiation. However, if at a later moment t + x, the instrument is once again renegotiated without forbearance measures (e.g. the credit line is increased purely for commercial reasons), t + x is reported as the date of the status of forbearance and renegotiation at the first reporting reference date after the second renegotiation. Revision mark: further clarifications are included concerning the status “not forborne or renegotiated” 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes The reporting of the data attributes “status of forbearance and renegotiation” and “date of the forbearance and renegotiation status” is illustrated using the following example. Example 43: Status of forbearance or renegotiation and the corresponding date Instrument Ins#1 has the inception date 4 February 2017. The instrument is renegotiated without forbearance measures on 15 March 2018 (for the first time since its origination). Thereafter, the instrument is forborne with a modified interest rate below market conditions on 10 August 2018. It also becomes non-performing on 10 August 2018, and its status changes to performing on 30 September 2020. The criteria for discontinuing the forbearance classification in accordance with Annex V to the amended ITS are fulfilled on 1 October 2020. Ultimately, the instrument is not considered to be forborne any longer. The instrument is subject to reporting to AnaCredit over the entire time span considered. The table below presents a quarter-by-quarter overview of the relevant data reported to AnaCredit between 31 March 2018 and 31 December 2020. Table 70 Overview of data relating to the status of forbearance and renegotiation and to the performing status of an instrument Reporting reference date Instrument identifier Status of forbearance and renegotiation Date of the status of forbearance and renegotiation Performing status of the instrument Date of the performing status of the instrument 31/03/2018 INS#1 Renegotiated instrument without forbearance measures 15/03/2018 Performing 04/02/2017 30/06/2018 INS#1 Renegotiated instrument without forbearance measures 15/03/2018 Performing 04/02/2017 30/09/2018 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Non- performing 10/08/2018 31/12/2018 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Non- performing 10/08/2018 … … … … … … 30/09/2020 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Performing 30/09/2020 31/12/2020 INS#1 Not forborne or renegotiated 01/10/2020 Performing 30/09/2020 As a result, each of the statuses of the data attribute “status of forbearance and renegotiation categories”, including the category “renegotiated instrument without forbearance measures”, along with the respective date of forbearance and renegotiation status, is carried over from one reporting reference date to another until a new status, such as the status “not forborne or renegotiated”, is considered to occur. Please note that in the period between 31 December 2018 and 30 September 2020 no changes take place.

Veröffentlicht: 06.02.2026 aktuell Zum Quelldokument →

Im Datenfeld Datum des Stundungs- und Neuverhandlungsstatus ist das Datum zu erfassen, ab dem der aktuelle Stundungs- und Neuverhandlungsstatus als eingetreten gilt. Bei Instrumenten, deren Status sich seit Vertragsschluss nicht geändert hat, entspricht das Datum des Stundungs- und Neuverhandlungsstatus dem Datum des Vertragsabschlusses. Wird ein Instrument als „gestundet: Instrumente mit anderen geänderten vertraglichen Bedingungen“ eingestuft, dann wird als Datum des Stundungs- und Neuverhandlungsstatus das Datum gemeldet, an dem die vertraglichen Bedingungen des Instruments entsprechend geändert wurden. Gilt ein Instrument hingegen nicht mehr als „gestundet: Instrumente mit anderen geänderten vertraglichen Bedingungen“, dann wird das Datum gemeldet, an dem die Stundung endete und ab dem das Instrument folglich wieder als „nicht gestundet oder neu verhandelt“ galt. Bei mehreren Änderungen des Stundungs- und Neuverhandlungsstatus wird immer das Datum der jüngsten Änderung gemeldet.