Next interest rate reset date (Nächster Zinsanpassungstermin)

Definition: Next interest rate reset date. The date when the next interest rate reset, as defined in Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33), takes place. An interest rate reset is understood as a change in the interest rate of an instrument which is provided for in the contract. Instruments subject to an interest rate reset include, inter alia, loans with variable interest rates which are periodically revised in accordance with the evolution of an index, e.g. EURIBOR, loans with interest rates which are revised on a continuous basis, i.e. floating rates, and loans with interest rates which are revisable at the credit institution’s discretion.

Reporting qualification: This data attribute is reported unless an observed agent is a foreign branch which is not resident in any reporting Member State and has been granted a derogation in accordance with Article 7 of the AnaCredit Regulation. In cases of such derogations, the value “Not required” is reported. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In addition, in the case of instruments which do not include a contractual agreement to change the interest rate (i.e. the interest rate is not resettable), including overnight loans (one day loans), the value “Non-applicable” is reported.

Values: Unless “Non-applicable” is reported, a date is reported indicating the day on which the next change in the interest rate of an instrument as provided in the contract will take place. General reporting instructions, specific cases and examples Unless “Non-applicable” is reported, the next interest rate reset date should not be earlier than the reporting reference date. In particular, the following applies: • if provided for in the contract, the date is as specified therein; • otherwise, if no date is specified in the contract, but the contract (also taking account of general terms and conditions) provides for such a possibility (for instance, revised on notice or on a continuous basis), then, as a convention, it is the reporting reference date (i.e. the date is rolled over on a monthly basis); • otherwise, if the instrument is not subject to a future interest rate reset, then “Non-applicable” is reported; • similarly, in the case of instruments for which the last interest rate reset date has already passed, the value “Non-applicable” is reported. In the case of fixed interest rate instruments – where the data attribute “interest rate type” in the instrument dataset is reported as “fixed” – a distinction is broadly made between the following two cases: • a fixed interest rate has been contractually agreed for the entire life of the instrument; in such cases, the value “Non-applicable” is reported; • an interest rate has been contractually fixed only until a specific future date t after which the fixed interest rate can be reset; in such cases, the future date t is reported in this data attribute.

Definition: Next interest rate reset date. The date when the next interest rate reset, as defined in Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33), takes place. An interest rate reset is understood as a change in the interest rate of an instrument which is provided for in the contract. Instruments subject to an interest rate reset include, inter alia, loans with variable interest rates which are periodically revised in accordance with the evolution of an index, e.g. EURIBOR, loans with interest rates which are revised on a continuous basis, i.e. floating rates, and loans with interest rates which are revisable at the credit institution’s discretion.

Reporting qualification: This data attribute is reported unless an observed agent is a foreign branch which is not resident in any reporting Member State and has been granted a derogation in accordance with Article 7 of the AnaCredit Regulation. In cases of such derogations, the value “Not required” is reported. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In addition, in the case of instruments which do not include a contractual agreement to change the interest rate (i.e. the interest rate is not resettable), including overnight loans (one day loans), the value “Non-applicable” is reported.

Values: Unless “Non-applicable” is reported, a date is reported indicating the day on which the next change in the interest rate of an instrument as provided in the contract will take place. General reporting instructions, specific cases and examples Unless “Non-applicable” is reported, the next interest rate reset date should not be earlier than the reporting reference date. In particular, the following applies: • if provided for in the contract, the date is as specified therein; • otherwise, if no date is specified in the contract, but the contract (also taking account of general terms and conditions) provides for such a possibility (for instance, revised on notice or on a continuous basis), then, as a convention, it is the reporting reference date (i.e. the date is rolled over on a monthly basis); • otherwise, if the instrument is not subject to a future interest rate reset, then “Non-applicable” is reported; • similarly, in the case of instruments for which the last interest rate reset date has already passed, the value “Non-applicable” is reported. In the case of fixed interest rate instruments – where the data attribute “interest rate type” in the instrument dataset is reported as “fixed” – a distinction is broadly made between the following two cases: • a fixed interest rate has been contractually agreed for the entire life of the instrument; in such cases, the value “Non-applicable” is reported; • an interest rate has been contractually fixed only until a specific future date t after which the fixed interest rate can be reset; in such cases, the future date t is reported in this data attribute.

In diesem Datenfeld ist das Datum des Tages anzugeben, an dem die nächste Zinsanpassung erfolgt bzw. gültig wird. Eine Zinsanpassung ist dabei als vertraglich vorgesehene Änderung des Zinssatzes eines Instruments zu verstehen. Siehe Richtlinien zur Anlage B6 der monatlichen Bilanzstatistik Instrumente, die einer Zinsanpassung unterliegen, umfassen unter anderem: – Kredite mit variablen Zinssätzen, die in regelmäßigen Abständen im Einklang mit der Entwicklung eines Index, z. B. EURIBOR, angepasst werden, – Kredite mit variablen Zinssätzen, die laufend angepasst werden, – Kredite mit Zinssätzen, die nach dem Ermessen des Kreditinstituts angepasst werden können. Insbesondere gilt Folgendes: – Ist im Vertrag ein Termin festgelegt, so ist dieser im Datenfeld einzutragen. Es ist immer der auf aktueller vertraglicher Basis vereinbarte Termin anzugeben, z. B. wenn eine Prolongation erfolgt ist. – Enthält der Vertrag keinen konkreten Termin, bietet jedoch (unter Berücksichtigung der Allgemeinen Geschäftsbedingungen) die Möglichkeit einer Zinsanpassung (z. B. durch Mitteilung oder laufende Aktualisierung), so ist der Meldestichtag anzugeben (d. h. das Datum wird jeden Monat neu eingetragen). – Der nächste Zinsanpassungstermin sollte nicht vor dem Meldestichtag liegen. – Bei Instrumenten, die keine vertragliche Vereinbarung zur Änderung des Zinssatzes enthalten (d. h., der Zinssatz kann nicht angepasst werden), einschließlich Übernachtkrediten (eintägigen Krediten), ist der Wert „nicht zutreffend“ anzugeben. – Für Instrumente, bei denen die letzte Zinsanpassung bereits erfolgt ist, ist der Wert „nicht zutreffend“ einzutragen. Für festverzinsliche Instrumente, bei denen im Datenfeld Zinsart des Instrumentendatensatzes der Wert „fest“ zu melden ist, wird im Wesentlichen zwischen den beiden folgenden Fällen unterschieden: – Für die gesamte Laufzeit des Instruments wurde ein fester Zinssatz vertraglich vereinbart; in diesem Fall ist der Wert „nicht zutreffend“ anzugeben. – Ein Zinssatz wurde lediglich bis zu einem bestimmten künftigen Zeitpunkt t vereinbart, nach dessen Verstreichen der feste Zinssatz angepasst werden kann; in einem solchen Fall ist dieser künftige Zeitpunkt t im Datenfeld einzutragen.