Outstanding nominal amount (Ausstehender Nominalwert)

Definition: Outstanding nominal amount. Principal amount outstanding at the end of the reporting reference date, including unpaid past due interest but excluding accrued interest. The outstanding nominal amount must be reported net of write-offs and write-downs as determined by the relevant accounting practices. Broadly speaking, the outstanding nominal amount of an instrument at a given reporting reference date sums up the payments by or to the debtor which have been made vis-à-vis the instrument in the period from the origination of the instrument until the reporting reference date.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in accordance with Article 7 of the AnaCredit Regulation in respect of this data attribute.

Values: The outstanding nominal amount is reported in units of euro. General reporting instructions, specific cases and examples Please note that for all instruments subject to AnaCredit reporting, the outstanding nominal amount is reported without netting of any collateral, even in the case of 100% cash-backed instruments. Please note that any unpaid past due interest, penalty fees or other fees charged to the instrument are included in the outstanding nominal amount. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In particular, the outstanding nominal amount of an instrument includes the following items when the amounts are pending collection at the reporting reference date and have not been written-off: • principal not yet past due arising under the instrument; • principal past due arising under the instrument; • any unpaid interest past due relating to the instrument; • any unpaid penalty fees or other fees charged to the instrument; • claimable expenses past due and called in relation to the instrument that are due under the terms and conditions of the contract. Please note that with the exception of any principal not yet due at the reporting reference date, the remaining four types of amounts referred to above are amounts due which account for the instrument being past due and are therefore added together and reported in the data attribute “arrears for the instrument” at the reporting reference date. Claimable expenses that occur in relation to the instrument are included in the outstanding nominal amount. In particular, if claimable costs are incurred in the process of debt collection in relation to an instrument, these costs are reported as part of the instrument in relation to which they have been incurred (i.e. they are included in the outstanding amount if not paid off). In no case are such costs reported as a separate, newly originated loan. The outstanding nominal amount does not include: • accrued interest, as this is not to be added to the outstanding amount; • any amounts written off, as these are to be deducted from the outstanding nominal amount; • any amounts of protection, as these amounts are not to reduce the outstanding nominal amount (e.g. cash collateralised instruments). With regard to the relationship between the outstanding nominal amount and the accumulated impairments/accumulated changes in fair value due to credit risk: • the outstanding nominal amount is reported using the gross amount, i.e. the outstanding nominal amount is not to be affected (reduced) by impairments or changes in fair value. In other words, in the context of AnaCredit reporting net of impairments is not allowed (even if it is done so by all reporting monetary financial institutions in a given country for the purposes of the balance sheet statistics under Regulation (EU) No 1071/2013 (ECB/2013/40). Please note, however, that at the present stage of AnaCredit the outstanding nominal amount is to be net of any write-offs made in relation to the instrument. In the case of instruments acquired by an observed agent, it is the amount that the debtor is contractually obliged to repay that is reported as the outstanding nominal 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes amount, as opposed to the amount actually paid by the observed agent (acquisition price). With regard to the relationship between the outstanding nominal amount and the transferred amount, the outstanding nominal amount includes the transferred amount as reported in the data attribute “transferred amount”. In particular, the data attribute “outstanding nominal amount” also includes any amounts whose ownership has been transferred to a third party and, consequently, the outstanding nominal amount is not less than the amount reported in the data attribute “transferred amount”. If an entire instrument, or a part of an instrument, were transferred to a credit institution resident in a reporting member state, the new creditor would have to report the entire or a part of the outstanding nominal amount that it has acquired. Therefore the transferor would not report this amount in accordance with Article 4 of the AnaCredit Regulation. As regards the separate reporting of any accrued interest in the data attribute “accrued interest”, please note that, for example, in the case of zero-coupon instruments, such as reverse repurchase agreements or trade receivables purchased at a discount, the nominal outstanding amount is in principle not the amount actually disbursed to the debtor, as the outstanding nominal amount is normally adjusted to exclude the accrued interest. In fact, accrued interest represents the difference which is realised between the amount which was disbursed to the debtor (the nominal value) and the face value of the zero coupon instrument. At the moment of maturity, the accrued interest is considered realised (i.e. it becomes interest due and, if not paid off, is added to the outstanding nominal amount). For an illustration of the relationship between the outstanding nominal amount and the accrued interest, refer to Example 17 and Example 18 in Section 4.4.11, which deals specifically with the data attribute “accrued interest”. Concerning the reporting in the case of a change in contract which leads to an increase in the outstanding nominal amount (e.g. as a result of a contractual increase in the credit limit or of additional funds being disbursed to the debtor), it is clarified that such a change qualifies as a renegotiation for commercial reasons and is to be marked accordingly in the data attribute “status of forbearance and renegotiation”. As regards the relationship between the type of instrument and the outstanding nominal amount, please note that: • in the case of revolving instruments (such as a credit card debt), the outstanding nominal amount of an instrument reported to AnaCredit may equal zero if no amounts have been withdrawn yet at the reporting reference date; • by contrast, the outstanding nominal amount of instruments reported to AnaCredit which have no off-balance-sheet amount cannot be equal to zero at any reporting reference date. However, this does not apply to instruments which have been fully written off, as in such Accrued interest is not part of the outstanding nominal amount 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes cases the outstanding nominal amount reported to AnaCredit may be zero.

Definition: Outstanding nominal amount. Principal amount outstanding at the end of the reporting reference date, including unpaid past due interest but excluding accrued interest. The outstanding nominal amount must be reported net of write-offs and write-downs as determined by the relevant accounting practices. Broadly speaking, the outstanding nominal amount of an instrument at a given reporting reference date sums up the payments by or to the debtor which have been made vis-à-vis the instrument in the period from the origination of the instrument until the reporting reference date.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in accordance with Article 7 of the AnaCredit Regulation in respect of this data attribute.

Values: The outstanding nominal amount is reported in units of euro. General reporting instructions, specific cases and examples Please note that for all instruments subject to AnaCredit reporting, the outstanding nominal amount is reported without netting of any collateral, even in the case of 100% cash-backed instruments. Please note that any unpaid past due interest, penalty fees or other fees charged to the instrument are included in the outstanding nominal amount. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In particular, the outstanding nominal amount of an instrument includes the following items when the amounts are pending collection at the reporting reference date and have not been written-off: • principal not yet past due arising under the instrument; • principal past due arising under the instrument; • any unpaid interest past due relating to the instrument; • any unpaid penalty fees or other fees charged to the instrument; • claimable expenses past due and called in relation to the instrument that are due under the terms and conditions of the contract. Please note that with the exception of any principal not yet due at the reporting reference date, the remaining four types of amounts referred to above are amounts due which account for the instrument being past due and are therefore added together and reported in the data attribute “arrears for the instrument” at the reporting reference date. Claimable expenses that occur in relation to the instrument are included in the outstanding nominal amount. In particular, if claimable costs are incurred in the process of debt collection in relation to an instrument, these costs are reported as part of the instrument in relation to which they have been incurred (i.e. they are included in the outstanding amount if not paid off). In no case are such costs reported as a separate, newly originated loan. The outstanding nominal amount does not include: • accrued interest, as this is not to be added to the outstanding amount; • any amounts written off, as these are to be deducted from the outstanding nominal amount; • any amounts of protection, as these amounts are not to reduce the outstanding nominal amount (e.g. cash collateralised instruments). With regard to the relationship between the outstanding nominal amount and the accumulated impairments/accumulated changes in fair value due to credit risk: • the outstanding nominal amount is reported using the gross amount, i.e. the outstanding nominal amount is not to be affected (reduced) by impairments or changes in fair value. In other words, in the context of AnaCredit reporting net of impairments is not allowed (even if it is done so by all reporting monetary financial institutions in a given country for the purposes of the balance sheet statistics under Regulation (EU) No 1071/2013 (ECB/2013/40). Please note, however, that at the present stage of AnaCredit the outstanding nominal amount is to be net of any write-offs made in relation to the instrument. In the case of instruments acquired by an observed agent, it is the amount that the debtor is contractually obliged to repay that is reported as the outstanding nominal 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes amount, as opposed to the amount actually paid by the observed agent (acquisition price). With regard to the relationship between the outstanding nominal amount and the transferred amount, the outstanding nominal amount includes the transferred amount as reported in the data attribute “transferred amount”. In particular, the data attribute “outstanding nominal amount” also includes any amounts whose ownership has been transferred to a third party and, consequently, the outstanding nominal amount is not less than the amount reported in the data attribute “transferred amount”. If an entire instrument, or a part of an instrument, were transferred to a credit institution resident in a reporting member state, the new creditor would have to report the entire or a part of the outstanding nominal amount that it has acquired. Therefore the transferor would not report this amount in accordance with Article 4 of the AnaCredit Regulation. As regards the separate reporting of any accrued interest in the data attribute “accrued interest”, please note that, for example, in the case of zero-coupon instruments, such as reverse repurchase agreements or trade receivables purchased at a discount, the nominal outstanding amount is in principle not the amount actually disbursed to the debtor, as the outstanding nominal amount is normally adjusted to exclude the accrued interest. In fact, accrued interest represents the difference which is realised between the amount which was disbursed to the debtor (the nominal value) and the face value of the zero coupon instrument. At the moment of maturity, the accrued interest is considered realised (i.e. it becomes interest due and, if not paid off, is added to the outstanding nominal amount). For an illustration of the relationship between the outstanding nominal amount and the accrued interest, refer to Example 17 and Example 18 in Section 4.4.11, which deals specifically with the data attribute “accrued interest”. Concerning the reporting in the case of a change in contract which leads to an increase in the outstanding nominal amount (e.g. as a result of a contractual increase in the credit limit or of additional funds being disbursed to the debtor), it is clarified that such a change qualifies as a renegotiation for commercial reasons and is to be marked accordingly in the data attribute “status of forbearance and renegotiation”. As regards the relationship between the type of instrument and the outstanding nominal amount, please note that: • in the case of revolving instruments (such as a credit card debt), the outstanding nominal amount of an instrument reported to AnaCredit may equal zero if no amounts have been withdrawn yet at the reporting reference date; • by contrast, the outstanding nominal amount of instruments reported to AnaCredit which have no off-balance-sheet amount cannot be equal to zero at any reporting reference date. However, this does not apply to instruments which have been fully written off, as in such Accrued interest is not part of the outstanding nominal amount 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes cases the outstanding nominal amount reported to AnaCredit may be zero.

Generell spiegelt der am Meldestichtag ausstehende Nominalwert eines Instruments sämtliche Zahlungen eines Instituts an den Schuldner (z. B. Auszahlung des Darlehensbetrages) oder geleistete Zahlungen des Schuldners an das Institut (z. B. Rückzahlungen) wider, die in Bezug auf dieses Instrument seit Entstehung der durch das Instrument begründeten Forderung bis zum Meldestichtag geleistet wurden. Neben den noch nicht fälligen Tilgungszahlungen werden im ausstehenden Nominalwert Aufwendungen, die im Zusammenhang mit dem Instrument entstehen und noch nicht beglichen sind (z. B. Up-Front Fee), berücksichtigt. Nicht im ausstehenden Nominalwert enthalten sind: – aufgelaufene Zinsen da diese nicht dem ausstehenden Nominalwert hinzugerechnet werden, – abgeschriebene Beträge da diese vom ausstehenden Nominalwert abzuziehen sind, – der Besicherung dienende Beträge da kein Netting (z. B. durch erhaltene Barsicherheiten) unter der AnaCredit-Verordnung erlaubt ist und dementsprechend der Ausweis auf Basis von Bruttobeträgen erfolgt, – kumulierte Wertminderungen oder kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.101 Kreditdaten- statistik – Der Ausweis erfolgt auf Basis von Bruttobeträgen, ein Abzug von Wertminderungen ist nicht zulässig. Für rückständige Instrumente erweitert sich der ausstehende Nominalwert um folgende mögliche Beträge, sofern diese zum Meldestichtag ausstehen und nicht abgeschrieben wurden: – überfällige Tilgungszahlungen, – nicht bezahlte Überfälligkeitszinsen, – nicht bezahlte Straf- oder andere Gebühren, – einziehbare Aufwendungen, die vertraglich geschuldet werden, fällig gestellt wurden und überfällig sind (z. B. entstandene Gerichtskosten im Zuge der Sicherheitenverwertung). Zusätzlich ist die Summe der genannten Werte zum Meldestichtag im Datenfeld Rückstände für das Instrument anzugeben. Der ausstehende Nominalwert bildet die Grundlage für die Berechnung der Meldeschwelle, ob ein Instrument zu melden ist oder nicht, sodass die vorgenannten Erläuterungen zum Tragen kommen. Dies bedeutet, dass bei der Identifizierung der berichtspflichtigen Instrumente eventuell vorhandene Wertminderungen oder Abschläge beim Ankauf von Forderungen nicht berücksichtigt werden. Der ausstehende Nominalbetrag kann bei vollständig abgeschriebenen Instrumenten, die vom berichtspflichtigen Institut weiterhin gehalten und verwaltet werden, gleich „Null“ sein. Dies kann ebenso auf Instrumente zutreffen, die z. B. noch nicht in Anspruch genommen worden sind oder einen revolvierenden Charakter haben, solange die Summe aller Instrumente eines Schuldners, die Meldeschwelle erreicht bzw. überschreitet. Bei Instrumenten, die von einer beobachteten Einheit erworben wurden, ist der vom Schuldner vertragsgemäß zurückzuzahlende Betrag als ausstehender Nominalwert zu melden, also nicht der von der beobachteten Einheit tatsächlich gezahlte Betrag (Kaufpreis). Was den Zusammenhang zwischen ausstehendem Nominalwert und übertragenem Betrag betrifft, so ist letzterer im ausstehenden Nominalwert enthalten (siehe das Datenfeld übertragener Betrag). Da im Datenfeld ausstehender Nominalwert somit auch Beträge berücksichtigt sind, deren Eigentum auf einen Dritten übertragen wurde, ist der ausstehende Nominalbetrag nicht geringer als der im Datenfeld übertragener Betrag gemeldete Wert. Der ausstehende Nominalwert kann sich im Zeitverlauf auch erhöhen, z. B. durch Erhöhung des Kreditlimits mit gleichzeitiger Auszahlung der Mittel oder durch das Anwachsen von Rückständen. Der Grund für die Erhöhung ist in der Regel durch Wertänderungen in anderen Datenfeldern ersichtlich (Stundungs- und Neuverhandlungsstatus, Rückstände für das Instrument, etc).