Fair value changes due to changes in credit risk before purchase (Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken vor dem Kauf)

The difference between the outstanding nominal amount and the purchase price of the instrument at the purchase date. This amount should be reported for instruments purchased for an amount lower than the outstanding amount due to credit risk deterioration. The variable is reported for any instrument that was purchased (by the creditor holding the instrument at the reporting reference date) at a discount and the discount was due to the instrument’s higher credit risk at the purchase date, irrespective of whether or not the instrument is still non-performing as of the reporting reference date, and irrespective of the accounting portfolio in which the instrument is classified. In such cases, the value to be reported is the outstanding nominal amount at the purchase date (disregarding any write-offs made up to the purchase date) minus the purchase price. If not readily available, the value to be reported may be replaced by the outstanding nominal amount at the purchase date minus the initial accounting recognition amount. The amount of fair value changes due to changes in credit risk before purchase is a positive number (i.e. greater than 0), clearly indicating the decreased value of the instrument at the purchase date. In the case of a pool of instruments transferred according to an overall purchase price, the fair value changes due to changes in credit risk are suitably allocated to each instrument in the pool. Otherwise, if the instrument was not purchased (but was originated by the reporting agent) or the instrument was not purchased at a discount due to credit risk, the data attribute is reported as “Non-applicable”. It is clarified that a discount endorsed by any previous creditor (which is typically not available to the current creditor) is not accounted for in this data attribute. More specifically, in the case of instruments that had been purchased (at a discount) by a previous creditor and later on re-purchased, also at a discount, by the observed agent, it is only the latter discount, i.e. the discount of the observed agent, that is covered in the fair value changes due to changes in credit risk before purchase. For an illustration of how this data attribute is reported, refer to Example 14 in Section 4.4.3, which deals with a purchase of a non-performing loan. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Financial dataset 4.1 General aspects The financial data describe the instrument’s financial development. The data reported are the actual data reflecting the situation of the instrument at the reporting reference date. 4.2 Level of granularity The level of granularity for the financial data is the instrument itself. 4.3 Reporting frequency The financial dataset is reported on a monthly basis. For those reporting agents that have been granted a derogation by the relevant NCB in accordance with Article 16(2) of the AnaCredit Regulation, the financial dataset may be reported on a quarterly basis. 4.4 The financial dataset – data attributes This dataset is applicable for instruments subject to AnaCredit reporting. For each such instrument, the following data attributes are reported. Table 28 Overview of data attributes in the financial 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 Interest rate Numeric 4.4.1 Next interest rate reset date Date 4.4.2 Default status of the instrument Code list 4.4.4 Date of the default status of the instrument Date 4.4.5 Transferred amount Amount in euro 4.4.3 Arrears for the instrument Amount in euro 4.4.6 Date of past due for the instrument Date 4.4.7 Type of securitisation Code list 4.4.8 Outstanding nominal amount Amount in euro 4.4.9 Accrued interest Amount in euro 4.4.11 Off-balance-sheet amount Amount in euro 4.4.10 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

The difference between the outstanding nominal amount and the purchase price of the instrument at the purchase date. This amount should be reported for instruments purchased for an amount lower than the outstanding amount due to credit risk deterioration. The variable is reported for any instrument that was purchased (by the creditor holding the instrument at the reporting reference date) at a discount and the discount was due to the instrument’s higher credit risk at the purchase date, irrespective of whether or not the instrument is still non-performing as of the reporting reference date, and irrespective of the accounting portfolio in which the instrument is classified. In such cases, the value to be reported is the outstanding nominal amount at the purchase date (disregarding any write-offs made up to the purchase date) minus the purchase price. If not readily available, the value to be reported may be replaced by the outstanding nominal amount at the purchase date minus the initial accounting recognition amount. The amount of fair value changes due to changes in credit risk before purchase is a positive number (i.e. greater than 0), clearly indicating the decreased value of the instrument at the purchase date. In the case of a pool of instruments transferred according to an overall purchase price, the fair value changes due to changes in credit risk are suitably allocated to each instrument in the pool. Otherwise, if the instrument was not purchased (but was originated by the reporting agent) or the instrument was not purchased at a discount due to credit risk, the data attribute is reported as “Non-applicable”. It is clarified that a discount endorsed by any previous creditor (which is typically not available to the current creditor) is not accounted for in this data attribute. More specifically, in the case of instruments that had been purchased (at a discount) by a previous creditor and later on re-purchased, also at a discount, by the observed agent, it is only the latter discount, i.e. the discount of the observed agent, that is covered in the fair value changes due to changes in credit risk before purchase. For an illustration of how this data attribute is reported, refer to Example 14 in Section 4.4.3, which deals with a purchase of a non-performing loan. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Financial dataset 4.1 General aspects The financial data describe the instrument’s financial development. The data reported are the actual data reflecting the situation of the instrument at the reporting reference date. 4.2 Level of granularity The level of granularity for the financial data is the instrument itself. 4.3 Reporting frequency The financial dataset is reported on a monthly basis. For those reporting agents that have been granted a derogation by the relevant NCB in accordance with Article 16(2) of the AnaCredit Regulation, the financial dataset may be reported on a quarterly basis. 4.4 The financial dataset – data attributes This dataset is applicable for instruments subject to AnaCredit reporting. For each such instrument, the following data attributes are reported. Table 28 Overview of data attributes in the financial 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 Interest rate Numeric 4.4.1 Next interest rate reset date Date 4.4.2 Default status of the instrument Code list 4.4.4 Date of the default status of the instrument Date 4.4.5 Transferred amount Amount in euro 4.4.3 Arrears for the instrument Amount in euro 4.4.6 Date of past due for the instrument Date 4.4.7 Type of securitisation Code list 4.4.8 Outstanding nominal amount Amount in euro 4.4.9 Accrued interest Amount in euro 4.4.11 Off-balance-sheet amount Amount in euro 4.4.10 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

aufgrund von Ausfallrisiken vor dem Kauf Das Datenfeld beschreibt die Differenz zwischen dem ausstehenden Nominalwert und dem Kaufpreis des Instruments zum Zeitpunkt des Kaufs. Dieser Betrag sollte für Instrumente gemeldet werden, die aufgrund einer Verschlechterung des Kreditrisikos zu einem Betrag erworben wurden, der geringer ist als der ausstehende Nominalwert. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.93 Kreditdaten- statistik Dieses Datenfeld betrifft Instrumente, die aufgrund eines erhöhten Ausfallrisikos des Instruments am Ankaufstag mit einem Abschlag durch den Gläubiger erworben wurden, und zwar unabhängig davon, ob das Instrument am Meldestichtag weiterhin notleidend ist und in welchem Rechnungslegungsportfolio das Instrument erfasst ist. Es wird der ausstehende Nominalbetrag zum Zeitpunkt des Kaufs (ungeachtet etwaiger bis zum Kaufdatum vorgenommener Abschreibungen) abzüglich des Kaufpreises gemeldet. Steht der Kaufpreis nicht zeitnah zur Verfügung, wird stattdessen der ursprünglich bilanziell erfasste Betrag vom ausstehenden Nominalbetrag zum Zeitpunkt des Kaufs abgezogen. Der Betrag der Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken vor dem Kauf muss ein Betrag in Euro größer als null sein, um klar zu kennzeichnen, dass der Wert des Instruments am Kaufdatum geschmälert war. Bei der Umrechnung von Fremdwährungsbeträgen ist der Referenzkurs zum Kaufdatum maßgeblich. Siehe Teil III, „Umrechnung von Fremdwährungsbeträgen“ Wird ein Instrumentenpool zu einem Gesamtkaufpreis übertragen, werden die Änderungen des beizulegenden Zeitwerts aufgrund von geänderten Ausfallrisiken vor dem Kauf anteilig den einzelnen Instrumenten im Pool zugeordnet. Bei Instrumenten, die bereits durch einen vorherigen Gläubiger mit Abschlag erworben wurden und später – ebenfalls mit einem Abschlag – durch die beobachtete Einheit gekauft wurden, ist nur der letztere Abschlag für dieses Datenfeld relevant. Wurde das Instrument durch die beobachtete Einheit ausgereicht oder ohne Abschlag aufgrund von Ausfallrisiken erworben, ist in diesem Datenfeld der Wert „nicht zutreffend“ zu melden. 5.2 Tabelle Finanzdaten Die Angaben in dieser Tabelle werden auf Ebene des Instruments zusammengestellt.