Subordinated debt (Nachrangige Forderungen)

Definition: Subordinated debt. Identification of subordinated debt. Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied. This data attribute identifies loans which are subordinated debt.

Reporting qualification: This attribute is always reported with either of the values below.

Values: Subordinated debt Definition: The instrument is a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33). Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied. This means that if an instrument held by an observed agent and reported to AnaCredit is classified as “subordinated debt”, the claim arising from this instrument can be exercised by the observed agent only if “more senior” claims have been satisfied by others. If the instrument is a subordinated debt instrument in accordance with the given definition, the value to be reported in the data attribute “subordinated debt” is “subordinated debt”. Note that in the context of AnaCredit, the identification of subordinated debt relates to the instruments held or serviced by the observed agent and is thus entirely unrelated to subordinated debt issued by the observed agent. Please note that the value “subordinated debt” is also reported in the case of partially subordinated amounts. Non-subordinated debt Definition: The instrument is not a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33). If the instrument is not a subordinated debt in accordance with the given definition, the value to be reported is “non-subordinated debt”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Subordinated debt. Identification of subordinated debt. Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied. This data attribute identifies loans which are subordinated debt.

Reporting qualification: This attribute is always reported with either of the values below.

Values: Subordinated debt Definition: The instrument is a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33). Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied. This means that if an instrument held by an observed agent and reported to AnaCredit is classified as “subordinated debt”, the claim arising from this instrument can be exercised by the observed agent only if “more senior” claims have been satisfied by others. If the instrument is a subordinated debt instrument in accordance with the given definition, the value to be reported in the data attribute “subordinated debt” is “subordinated debt”. Note that in the context of AnaCredit, the identification of subordinated debt relates to the instruments held or serviced by the observed agent and is thus entirely unrelated to subordinated debt issued by the observed agent. Please note that the value “subordinated debt” is also reported in the case of partially subordinated amounts. Non-subordinated debt Definition: The instrument is not a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33). If the instrument is not a subordinated debt in accordance with the given definition, the value to be reported is “non-subordinated debt”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Dieses Datenfeld identifiziert Kredite, bei denen es sich um nachrangige Forderungen handelt. Es ist stets einer der nachfolgenden Werte zu melden: Nachrangige Forderung Nachrangige Forderungsinstrumente verschaffen der gewährenden Institution einen Forderungsanspruch, der nur geltend gemacht werden kann, nachdem sämtliche vorrangigen Forderungen befriedigt worden sind. Vergleiche die Richtlinien zu Position HV21/280 der monatlichen Bilanzstatistik. Der Wert „nachrangige Forderung“ ist auch zu melden, wenn es sich um teilweise nachrangige Forderungen handelt. Nicht nachrangige Forderung Das Instrument ist keine nachrangige Forderung gemäß der genannten Definition.