Type of impairment (Art der Wertminderung)

Definition: Type of impairment. This data attribute indicates the type of impairment to which the instrument is subject. Example 27: Accumulated impairment amount Credit Institution C acquires a balloon loan (Inst#1) originated under contract Con#1 with a nominal value of €100,000 and with a fair value adjustment due to credit risk of €10,000. To account for the credit risk, C issues an impairment allowance of €10,000. On 30 September 2018 the gross carrying amount is €100,000 while the net carrying amount is €90,000. By 31 December 2018, the loan’s nominal amount is €100,000, but an additional impairment allowance of €20,000 has been booked by C, meaning that the accumulated impairment amount is €30,000. The net carrying amount is consequently €70,000. Credit institution C applies IFRS and the loan is subject to impairment (it is an asset of C accounted for at amortised cost). The instrument is reported to AnaCredit and the reporting is presented in the tables below. The outstanding nominal amount remains unchanged over the entire period considered. The initial fair value adjustment of €10,000 is reported in the data attribute “fair value changes due to changes in credit risk before purchase” in the instrument dataset as of 30 September. Table 57 Selected data attributes of the instrument and financial datasets Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Fair value changes due to changes in credit risk before purchase 30/09/2018 CON#1 INST#1 100,000.00 10,000.00 The respective data attributes in the accounting dataset are presented in Table 58. Table 58 Accounting dataset as of 30 September (selected data attributes only) Reporting reference date Contract identifier Instrument identifier Accumulated impairment amount Accumulated changes in fair value due to credit risk Carrying amount 30/09/2018 CON#1 INST#1 10,000.00 “Non-applicable” 90,000.00 The reporting as of 31 December of the accounting dataset is shown in Table 59. Please note that because no changes occur to any data attribute in the instrument dataset, the dataset is not reported at this reporting reference date. Table 59 Accounting dataset as of 31 December (selected data attributes only) Reporting reference date Contract identifier Instrument identifier Accumulated impairment amount Accumulated changes in fair value due to credit risk Carrying amount 31/12/2018 CON#1 INST#1 30,000.00 “Non-applicable” 70,000.00 Please note that because Inst#1 is subject to impairment, the data attribute “accumulated changes in fair value due to credit risk” is reported as “Non-applicable”. Please note also that it is the net carrying amount that is reported in the data attribute “carrying amount”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Reporting qualification: In the case of fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation, the value “Not required” is reported. In addition, if in accordance with the accounting standard, the instrument is not subject to impairment, the value “Non-applicable” is reported. Similarly, the value “Non-applicable” is also reported in the case of instruments that are not recognised in the balance sheet. In all other cases, one of the values as specified below is reported.

Values: Stage 1 (IFRS) This value is reported if the instrument is not impaired and a loss allowance at an amount equal to 12-month expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9. Stage 2 (IFRS) This value is reported if the instrument is not impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9. Stage 3 (IFRS) This value is reported if the instrument is credit impaired in accordance with IFRS 9. General allowances (GAAP) This value is reported if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and no specific loss allowances are raised against the instrument (unimpaired). Specific allowances (GAAP) This value is reported if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and specific loss allowances are raised, irrespective of whether these allowances are individually or collectively assessed (impaired). General reporting instructions, specific cases and examples The value “Non-applicable” is reported both for instruments that are not subject to impairment in accordance with the accounting standard (e.g. for instruments measured or designated at fair value through profit or loss under IFRS) and for instruments that are not recognised in the balance sheet. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Otherwise, if an instrument is subject to impairment on either a collective or individual basis, one of the values listed above, depending on the accounting standard applied, is reported. This also includes cases when the accumulated impairment amount is determined to be zero for a given instrument (or a portfolio of instruments).

Definition: Type of impairment. This data attribute indicates the type of impairment to which the instrument is subject. Example 27: Accumulated impairment amount Credit Institution C acquires a balloon loan (Inst#1) originated under contract Con#1 with a nominal value of €100,000 and with a fair value adjustment due to credit risk of €10,000. To account for the credit risk, C issues an impairment allowance of €10,000. On 30 September 2018 the gross carrying amount is €100,000 while the net carrying amount is €90,000. By 31 December 2018, the loan’s nominal amount is €100,000, but an additional impairment allowance of €20,000 has been booked by C, meaning that the accumulated impairment amount is €30,000. The net carrying amount is consequently €70,000. Credit institution C applies IFRS and the loan is subject to impairment (it is an asset of C accounted for at amortised cost). The instrument is reported to AnaCredit and the reporting is presented in the tables below. The outstanding nominal amount remains unchanged over the entire period considered. The initial fair value adjustment of €10,000 is reported in the data attribute “fair value changes due to changes in credit risk before purchase” in the instrument dataset as of 30 September. Table 57 Selected data attributes of the instrument and financial datasets Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Fair value changes due to changes in credit risk before purchase 30/09/2018 CON#1 INST#1 100,000.00 10,000.00 The respective data attributes in the accounting dataset are presented in Table 58. Table 58 Accounting dataset as of 30 September (selected data attributes only) Reporting reference date Contract identifier Instrument identifier Accumulated impairment amount Accumulated changes in fair value due to credit risk Carrying amount 30/09/2018 CON#1 INST#1 10,000.00 “Non-applicable” 90,000.00 The reporting as of 31 December of the accounting dataset is shown in Table 59. Please note that because no changes occur to any data attribute in the instrument dataset, the dataset is not reported at this reporting reference date. Table 59 Accounting dataset as of 31 December (selected data attributes only) Reporting reference date Contract identifier Instrument identifier Accumulated impairment amount Accumulated changes in fair value due to credit risk Carrying amount 31/12/2018 CON#1 INST#1 30,000.00 “Non-applicable” 70,000.00 Please note that because Inst#1 is subject to impairment, the data attribute “accumulated changes in fair value due to credit risk” is reported as “Non-applicable”. Please note also that it is the net carrying amount that is reported in the data attribute “carrying amount”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Reporting qualification: In the case of fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation, the value “Not required” is reported. In addition, if in accordance with the accounting standard, the instrument is not subject to impairment, the value “Non-applicable” is reported. Similarly, the value “Non-applicable” is also reported in the case of instruments that are not recognised in the balance sheet. In all other cases, one of the values as specified below is reported.

Values: Stage 1 (IFRS) This value is reported if the instrument is not impaired and a loss allowance at an amount equal to 12-month expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9. Stage 2 (IFRS) This value is reported if the instrument is not impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9. Stage 3 (IFRS) This value is reported if the instrument is credit impaired in accordance with IFRS 9. General allowances (GAAP) This value is reported if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and no specific loss allowances are raised against the instrument (unimpaired). Specific allowances (GAAP) This value is reported if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and specific loss allowances are raised, irrespective of whether these allowances are individually or collectively assessed (impaired). General reporting instructions, specific cases and examples The value “Non-applicable” is reported both for instruments that are not subject to impairment in accordance with the accounting standard (e.g. for instruments measured or designated at fair value through profit or loss under IFRS) and for instruments that are not recognised in the balance sheet. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Otherwise, if an instrument is subject to impairment on either a collective or individual basis, one of the values listed above, depending on the accounting standard applied, is reported. This also includes cases when the accumulated impairment amount is determined to be zero for a given instrument (or a portfolio of instruments).

In diesem Datenfeld wird die Art der Wertminderung des Instruments angegeben. Wenn das Instrument gemäß dem verwendeten Rechnungslegungsstandard nicht einer Wertminderung unterliegen kann (z. B. bei finanziellen Vermögenswerten, die gemäß IFRS erfolgswirksam zum beizulegenden Zeitwert bewertet werden), wird der Wert „nicht zutreffend“ gemeldet. „Nicht zutreffend“ wird auch für Instrumente gemeldet, die nicht bilanziell erfasst sind. In allen anderen Fällen ist einer der nachfolgend aufgeführten Werte zu melden: Stufe 1 (IFRS) Dieser Wert ist zu verwenden, wenn das Instrument nicht wertgemindert ist und gemäß IFRS auf das Instrument eine Verlustberichtigung in Höhe eines erwarteten Kreditausfalls über 12 Monate angewendet wird. Dieser Wert steht nur für Instrumente zur Verfügung, die gemäß IFRS 9 einer Wertminderung unterliegen. Stufe 2 (IFRS) Dieser Wert ist zu verwenden, wenn das Instrument nicht wertgemindert ist und gemäß IFRS auf das Instrument eine Verlustberichtigung in Höhe eines erwarteten Kreditausfalls über die gesamte Laufzeit des Instruments angewendet wird. Dieser Wert steht nur für Instrumente zur Verfügung, die gemäß IFRS 9 einer Wertminderung unterliegen. Stufe 3 (IFRS) Dieser Wert ist zu verwenden, wenn das Instrument gemäß IFRS 9 ausfallgefährdet ist. POCI1) (IFRS) 1 Purchased or originated credit-impaired financial asset Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.114 Kreditdaten- statistik Dieser Wert ist zu verwenden, wenn gemäß IFRS die Bonität des Instruments beim erstmaligen Ansatz beeinträchtigt ist. Vor Einführung des Wertes „POCI (IFRS)“ wurde für diese Instrumente der Wert „Stufe 3 (IFRS)“ angegeben, wenn sie am Stichtag wertgemindert waren. Lag für die Instrumente am Stichtag keine Wertminderung vor, wurde zuvor der Wert „Stufe 2 (IFRS)“ angegeben. Allgemeine Berichtigungen (GAAP) Dieser Wert ist zu verwenden, wenn das Instrument entsprechend einem nicht mit IFRS 9 übereinstimmenden Rechnungslegungsstandard der Wertminderung unterliegt und keine Einzelwertberichtigungen / Pauschalierte Einzelwertberichtigungen auf das Instrument angewendet werden (nicht wertgemindert). Spezifische Berichtigungen (GAAP) Dieser Wert ist zu verwenden, wenn das Instrument entsprechend einem nicht mit IFRS 9 übereinstimmenden Rechnungslegungsstandard der Wertminderung unterliegt und Einzelwertberichtigungen angewendet werden, und zwar unabhängig davon, ob dafür eine Einzel- oder eine Pauschalwertberichtigung (pauschalierte Einzelwertberichtigung) erfolgt (wertgemindert). Weitere Abhängigkeiten zu anderen Datenfeldern: Es muss auch dann einer der oben aufgeführten Werte gemeldet werden, wenn der kumulierte Wertminderungsbetrag für ein Instrument (oder ein Instrumentenportfolio) mit null beziffert wird. Sofern die Art der Wertminderung mit „Stufe 1 (IFRS)“ gemeldet wird, muss auch der Leistungsstatus des Instruments mit „vertragsgemäß bedient“ gemeldet werden. Wird der Leistungsstatus des Instruments mit „vertragsgemäß bedient“ gemeldet und liegt eine Wertminderung für bilanziell erfasste Instrumente vor, ist für das Datenfeld Art der Wertminderung eine der folgenden Ausprägungen zu verwenden: „Stufe 1 (IFRS)“, „Stufe 2 (IFRS)“, „POCI (IFRS)“, „Allgemeine Berichtigungen (GAAP)“. Eine Spezifische Berichtigung bedingt im Datenfeld Ausfallstatus des Instruments einen Wert „Ausfall …“ und im Datenfeld Leistungsstatus des Instruments den Wert „notleidend“. Liegt als Art der Wertminderung die Ausprägung „Stufe 1 (IFRS)“, „Stufe 2 (IFRS)“, oder „Allgemeine Berichtigungen (GAAP)“ vor, ist im Datenfeld Verfahren zur Bewertung der Wertminderung eine Pauschalwertberichtigung anzugeben. Wird im Datenfeld Art der Wertminderung ein IFRS-Wert gemeldet, muss ebenso im Datenfeld Rechnungslegungsklassifikation des Instruments ein IFRS-Wert gemeldet werden. Analog gilt dies für GAAP-Werte.