Impairment assessment method (Verfahren zur Bewertung der Wertminderung)

Definition: Impairment assessment method. The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished. This data attribute identifies the impairment assessment method in accordance with which the accumulated impairment amount is established for an instrument, if the instrument is subject to impairment in accordance with the accounting standard.

Reporting qualification: This data attribute is reported as either “individually assessed” or “collectively assessed” unless the value reported in the data attribute “accumulated impairment amount” is “Non-applicable”, i.e. where the instrument is not subject to impairment in accordance with an applied accounting standard and the impairment assessment method is reported as “Non-applicable”. Please note that this data attribute is also applicable in the case of general allowances, in which case the value “collectively assessed” is reported. This data attribute is reported as “Non-applicable” in the case of fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation. In all other cases, one of the following values is reported.

Values: 1. Individually assessed – To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment. 2. Collectively assessed – To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is collectively assessed for impairment by being grouped together with instruments with similar credit risk characteristics. General reporting instructions, specific cases and examples An instrument can be impaired on the basis of either an individually made assessment or a collectively made assessment. An instrument cannot be subject at the same time to an individual and a collective assessment of impairment. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For instruments subject to impairment in accordance with the applicable accounting standard, the “accumulated impairment amount” may be either 0 (zero) or a positive value. Similarly to the data attributes “accumulated impairment amount” and “type of impairment”, the data attribute “impairment assessment method” is reported as “Non- applicable” for instruments that are measured at fair value though profit or loss, i.e. for instruments that are “not subject to impairment” in accordance with the applied accounting standard.

Definition: Impairment assessment method. The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished. This data attribute identifies the impairment assessment method in accordance with which the accumulated impairment amount is established for an instrument, if the instrument is subject to impairment in accordance with the accounting standard.

Reporting qualification: This data attribute is reported as either “individually assessed” or “collectively assessed” unless the value reported in the data attribute “accumulated impairment amount” is “Non-applicable”, i.e. where the instrument is not subject to impairment in accordance with an applied accounting standard and the impairment assessment method is reported as “Non-applicable”. Please note that this data attribute is also applicable in the case of general allowances, in which case the value “collectively assessed” is reported. This data attribute is reported as “Non-applicable” in the case of fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation. In all other cases, one of the following values is reported.

Values: 1. Individually assessed – To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment. 2. Collectively assessed – To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is collectively assessed for impairment by being grouped together with instruments with similar credit risk characteristics. General reporting instructions, specific cases and examples An instrument can be impaired on the basis of either an individually made assessment or a collectively made assessment. An instrument cannot be subject at the same time to an individual and a collective assessment of impairment. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For instruments subject to impairment in accordance with the applicable accounting standard, the “accumulated impairment amount” may be either 0 (zero) or a positive value. Similarly to the data attributes “accumulated impairment amount” and “type of impairment”, the data attribute “impairment assessment method” is reported as “Non- applicable” for instruments that are measured at fair value though profit or loss, i.e. for instruments that are “not subject to impairment” in accordance with the applied accounting standard.

In diesem Datenfeld wird angegeben, nach welchem Verfahren der kumulierte Wertminderungsbetrag für ein Instrument ermittelt wird. Kann das Instrument gemäß dem verwendeten Rechnungslegungsstandard nicht einer Wertminderung unterliegen, wird im Datenfeld Verfahren zur Bewertung der Wertminderung ebenso wie im Datenfeld kumulierter Wertminderungsbetrag der Wert „nicht zutreffend“ gemeldet. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.115 Kreditdaten- statistik Es ist einer der nachfolgend aufgeführten Werte zu melden: Einzelwertberichtigung Dieser Wert ist zu verwenden, wenn das Instrument gemäß dem angewendeten Rechnungslegungsstandard einer Wertminderung unterliegen kann und zum Zwecke der Ermittlung der Wertminderung einzeln betrachtet wird. Pauschalwertberichtigung Dieser Wert ist zu verwenden, wenn das Instrument gemäß dem angewendeten Rechnungslegungsstandard einer Wertminderung unterliegen kann und zum Zwecke der Ermittlung der Wertminderung zusammen mit anderen Instrumenten, die ähnliche Ausfallrisikomerkmale aufweisen, betrachtet wird. Dieser Wert ist grundsätzlich auch für Instrumente zulässig, die nach IFRS bilanziert werden, sofern eine kollektive Beurteilung erfolgt. Wertminderungen von Instrumenten können nach kollektiven oder nach individuellen Verfahren ermittelt werden. Ein Instrument kann allerdings nicht gleichzeitig einzeln und zusammen mit anderen Instrumenten betrachtet werden. Ähnlich wie bei den Datenfeldern kumulierter Wertminderungsbetrag und Art der Wertminderung wird auch im Datenfeld Verfahren zur Bewertung der Wertminderung „nicht zutreffend“ eingetragen, wenn es sich um Instrumente handelt, die erfolgswirksam zum beizulegenden Zeitwert bewertet werden, d. h. Instrumente, die gemäß dem verwendeten Rechnungslegungsstandard nicht einer Wertminderung unterliegen können.