Interest rate type (Zinsart)

Edition: second edition Veröffentlicht: 27.05.2019 aktuell Zum Quelldokument →

Definition: Interest rate type. Classification of credit exposures based on the base rate for establishing the interest rate for each payment period. This data attribute identifies the applicable interest rate type.

Reporting qualification: This data attribute is reported for every instrument reported in the financial dataset. Where the relevant NCB decides, in accordance with Article 7 of the AnaCredit Revision mark: clarifications are added about the value “no recourse” in the case of trade receivables in line with Part III of the Manual Revision mark: clarifications are added about the value “recourse” in the case of trade receivables in line with Part III of the Manual Revision mark: clarifications are added concerning instruments for which no interest rate applies 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes Regulation, not to collect this data attribute, then the value “not required” is reported. For instruments where no interest rate applies, the value “non-applicable” is reported. In particular, “non-applicable” is reported in the case of trade receivables where the account debtor is reported as the debtor and the interest rate is reported as “non-applicable”.

Values: Unless this data attribute is not required or does not apply, one of the following values is reported. Fixed Definition: Scheme defining the interest rates during the life of the exposure which only includes constant rates – numerically constant rate known with certainty at the inception of the exposure – and where the interest rates apply to the whole exposure. The scheme may contain more than one constant interest rate to be applied at different periods during the life of the exposure (e.g. loan with a constant interest rate during the initial fixed rate period, which then changes to a different interest rate, which is still constant, and which was known at the inception of the exposure). Instruments with an interest rate that is known to both the creditor and the debtor at the date of inception, or that can be revised periodically but where the future interest rates are known to both the creditor and the debtor at the date of inception, are classified as having a fixed interest rate. Variable Definition: Scheme defining the interest rates during the life of the exposure which only includes interest rates based on the evolution of another variable (the reference variable) and where the interest rate applies to the whole exposure. Instruments with an interest rate that is predefined for certain periods during the life of the exposure on the basis of a reference interest rate (e.g. EURIBOR or LIBOR) on specific dates (known as fixing dates) are classified as instruments with a variable interest rate. The key determinant is the fact that, in the case of variable interest rate instruments, neither the creditor nor the debtor knows at the date of inception the value of interest payments during the entire life of the instrument. Mixed Definition: Other interest rate type not included in any of the categories listed above. Instruments which have both a fixed and a variable interest rate over their life are classified as mixed. For example, a loan where for limited periods of time both fixed and variable interest rates interchange can be classified as a mixed interest rate loan. Revision mark: further clarifications are added in line with Q&A 2017/0011 Revision mark: further clarifications are added in line with Q&A 2017/0011 Revision mark: further clarifications are added in line with Q&A 2017/0011 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes General reporting instructions, specific cases and examples One of the values listed above is always reported when the data attribute “interest rate” is reported for the instrument. In cases where no interest rate is applicable for the instrument and, consequently, no interest rate type is assigned, the value “non-applicable” is reported. In particular, in the case of overdrafts with no agreed credit limit, the value “non- applicable” is reported unless an interest rate type is assigned when the debit balance arose, in accordance with the contract set by the creditor. In a similar vein, in the case of trade receivables where the account debtor is reported as the debtor and the interest rate is reported as “non-applicable”, the value “non- applicable” is also reported in the data attribute “interest rate type” (cf. Section 5.4.11 in Part III which deals specifically with interest rates in the case of trade receivables). The interest rate type can be changed during the lifetime of an instrument by amending the contract under which the instrument is created. The change is reported to AnaCredit accordingly. However, an instrument classified at inception date as “mixed interest rate” does not change later to a “fixed” or “variable” interest rate when the interest rate of the loan changes from fixed to variable or vice versa. In addition, if a fixed interest rate instrument has an option to be renegotiated within the foreseeable future for the purpose of determining a new fixed interest rate, such an instrument is considered to be of fixed interest rate type, irrespective of the change in the rate of interest. Please refer to the following example for an illustration of the reporting of the data attribute “interest rate type”. Example 13: Variable interest rate The data attribute “interest rate type” is reported as “variable” for a loan where an interest rate of 2.7% is charged in the first year (where the rate is calculated by taking the 12-month EURIBOR on a fixed date, e.g. 1 November, plus a spread of 2.4%), after which the interest rate is reset on the first day of each year (following the same EURIBOR formula). This is based on the fact that, although the interest rate is fixed in any given year during the life of the instrument, the future rates are not known to the parties at the date of inception of the instrument.

Veröffentlicht: 06.02.2026 aktuell Zum Quelldokument →

Das Datenfeld Zinsart gibt an, wie die Zinssätze für die gesamte Laufzeit des Instruments festgelegt sind. Die Definition des Begriffes „festverzinslich“ in der Kreditdatenstatistik (AnaCredit) weicht von der entsprechenden Definition der RechKredV ab. Es ist einer der folgenden Werte zu melden: Fest Es gibt während der gesamten Laufzeit der Forderung nur konstante Zinssätze, wobei schon bei Entstehung der Forderung sämtliche Zinssätze festgelegt sind, die während der Laufzeit gelten werden. Es kann mehrere konstante Zinssätze geben, die in verschiedenen Zeiträumen während der Laufzeit der Forderung anzuwenden sind. Hierunter fallen z. B. Darlehen mit konstantem Zinssatz während des ursprünglichen Festzinszeitraums und mit anschließender Umstellung auf einen anderen, bereits bei der Entstehung der Forderung bekannten, ebenfalls konstanten Satz. Besteht bei einem festverzinslichen Instrument die Möglichkeit einer Neuverhandlung innerhalb einer absehbaren Zeit mit dem Ziel der Vereinbarung eines neuen festen Zinssatzes, so ist die Zinsart dieses Instruments als „fest“ anzusehen, auch wenn eine Änderung des Zinssatzes möglich ist. Deutsche Bundesbank Statistik Richtlinien Juli 2026 6.85 Kreditdaten- statistik Variabel Es gibt während der gesamten Laufzeit der Forderung nur Zinssätze, die auf der Entwicklung einer anderen Variablen (des Referenzsatzes) basieren, wobei der Zinssatz für die gesamte Forderung gilt. Gemischt Ein Kredit, bei dem sich für begrenzte Zeit feste und variable Zinssätze abwechseln, ist als Kredit mit gemischten Zinssätzen einzustufen. Die Zinsart eines Instruments kann sich im Laufe der Zeit ändern, wenn der Vertrag, in dessen Rahmen das Instrument geschaffen wurde, geändert wird. Solche Änderungen sind in AnaCredit entsprechend zu melden. Bei Instrumenten, die am Datum des Vertragsabschlusses eines Instruments die Zinsart „gemischt“ aufweisen, ändert sich diese allerdings nicht in „fest“ oder „variabel“, wenn der Zinssatz des Kredits von fest zu variabel oder umgekehrt wechselt. Wenn für ein Instrument ein Zinssatz zu melden ist, ist immer eine der drei obengenannten Werte zu melden. Wenn für ein Instrument kein Zinssatz anwendbar ist und demzufolge keine Zinsart zugeordnet wird, ist der Wert „nicht zutreffend“ anzugeben. Bei Überziehungen ohne vereinbartes Kreditlimit ist der Wert „nicht zutreffend“ zu melden, es sei denn, dem Sollsaldo wurde bei seiner Entstehung in Übereinstimmung mit dem vom Gläubiger erstellten Vertrag eine Zinsart zugeordnet. Entsprechend ist für Forderungen aus Warenlieferungen und Dienstleistungen, bei denen der Zinssatz als „nicht zutreffend“ gemeldet wird (siehe Datenfeld Zinssatz), dieser Wert auch im Datenfeld Zinsart anzugeben.