Type of protection (Art der Sicherheit)

Definition: Type of protection received, irrespective of its eligibility for credit risk mitigation. Please note that the eligibility referred to in the definition regards the eligibility of the protection in accordance with the CRR.

Reporting qualification: The type of protection is filled in for each data record in the protection received dataset. General reporting instructions, specific cases and examples Financial leases The leased assets in financial leases function as implicit protection. Hence, the protection is reported as a protection item under the applicable type of protection. For an illustration of how to report protection in the case of financial leases, consider the following example: 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 55: Protection in the case of instruments classified as financial lease Observed agent (OA#1) is a resident credit institution that extends an instrument (Inst#1) to a legal entity (Lessee#A) with the following arrangements (CNTRCT$FL): 1. Lessee#Aee requires financing of an equipment and machinery to be used in relation to its activity; 2. the lessor (OA#1) purchases the required equipment and machinery; 3. Lessee#A will have use of the assets during the lease for which it will pay a series of instalments; 4. OA#1will recover a large part or all of the cost of the equipment and machinery plus earn interest from the instalments paid by Lessee#A; 5. Lessee#A has the option to acquire ownership of the equipment and machinery. At 30 April 2019, the following information is reported to AnaCredit in connection with Inst#1: Table 104 Instrument dataset for the financial lease (selected data attributes) Reporting reference date Contract identifier Instrument identifier Type of instrument 30/04/2019 CNTRCT$FL INST#1 Financial leases Table 105 Instrument-protection received dataset for the financial lease (selected data attributes) Reporting reference date Contract identifier Instrument identifier Protection identifier 30/04/2019 CNTRCT$FL INST#1 PROT#1 Table 106 Protection received dataset for the financial lease (selected data attributes) Reporting reference date Protection identifier Type of protection Protection provider identifier 30/04/2019 PROT#1 Other physical collaterals OA#1 Please note that in the case of financial leases, the identification of the commercial product is done vis-à-vis the type of instrument in the instrument dataset, whereas the leased asset is captured in the protection received dataset, where it is classified as the type of protection corresponding to the leased asset (in this case “other physical collaterals”). The link between the leased asset and the instrument is captured in the instrument-protection received dataset. Reverse repurchase agreements The financial assets that are part of a reverse repurchase agreement function as implicit collateral (cf. Part I, Chapter 6.2). Hence they are to be reported as protection items of the applicable type of protection, i.e. securities or equity and investment fund shares or units. For further details regarding reverse repurchase agreements please refer to Part III of the Manual. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Residential vs. commercial real estate collateral vs. offices and commercial premises Article 4(1)(75) of the CRR provides a definition of residential property but no definition of commercial property. “Residential property” is described as a “residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden”. In the context of AnaCredit, “commercial immovable property” encompasses any immovable property that is not a “residential property” within the meaning of Article 4(1)(75) of the CRR. Consequently, any real estate property that is not residential real estate is considered to be commercial property, with a further distinction made between (i) commercial real estate and (ii) offices and commercial premises as types of protection. If a property has a mixed residential and commercial use (such as office/apartment or retail outlet/apartment), it is to be classified according to its dominant use. Amongst commercial properties, the distinction between the types of protection “offices and commercial premises” and “commercial real estate collateral” is based on the relationship between the collateral and the creditworthiness of the debtor. In accordance with Article 126 of the CRR, the type of protection “offices and commercial premises” means real estate property other than residential real estate, where the debtor’s creditworthiness does not materially depend on any cash flow generated by the property, and the property’s value does not materially depend on the quality of the debtor, while commercial real estate collateral is immovable property other than residential real estate which does affect the creditworthiness of the debtor (i.e. if the proceeds received from it affect the creditworthiness of the debtor).

Values: AnaCredit gives a broad definition of “protection” and does not stipulate or pre-empt a creditor’s decision as to which items may be accepted as protection in relation to an instrument, contract or debtor. Collateral reported for FINREP purposes under Section 12 of Part 2 of Annex V to the ITS forms a subset of the protection that may be reported in the context of AnaCredit, which may include protection that is not recognised as collateral for FINREP purposes because the data attribute “type of protection” is aimed at a classification of whichever physical or non-physical, funded or unfunded items an observed agent accepts as collateral securing a reported instrument. However, in the context of AnaCredit, each protection item is assigned a type of protection, i.e. a classification of protection into a list of several categories defined in the subsequent points. This classification is aimed at a clear identification of the protection category for each protection item and is independent of classifications under different reporting frameworks that may serve different purposes, e.g. in the context of credit risk mitigation in accordance with the CRR. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Gold Definition: Gold in accordance with Regulation (EU) No 575/2013. A protection item which fulfils the definition of gold as referred to in the CRR is assigned this type of protection. The value “gold” includes gold bullion held in own vault and on an allocated basis to the extent backed by bullion liabilities. Gold is recorded in the protection received dataset, irrespective of whether or not it qualifies as eligible collateral in accordance with the CRR. Currency and deposits Definition: Currency and deposits as defined in paragraph 5.74 of Annex A to Regulation (EU) No 549/2013. The value “currency and deposits” comprises currency in circulation and deposits, both in national currency and in foreign currencies, as defined in paragraph 5.74 of Annex A to Regulation (EU) No 549/2013. Securities Definition: Securities as defined in paragraph 5.89 of Annex A to Regulation (EU) No 549/2013. The value “securities” is restricted to debt securities, which are negotiable financial instruments serving as evidence of debt, in accordance with Regulation (EU) No 549/2013. Accordingly, the type of protection “securities” may relate to a single debt security or a basket (portfolio) of debt securities. Loans Definition: Loans as defined in paragraph 5.112 of Annex A to Regulation (EU) No 549/2013. The value “loans” comprises funds extended by creditors to debtors, as defined in paragraph 5.112 of Annex A to Regulation (EU) No 549/2013. Equity and investment fund shares or units Definition: Equity and investment fund shares or units as defined in paragraph 5.139 of Annex A to Regulation (EU) No 549/2013. The value “equity and investment fund shares or units” comprises residual claims on the assets of the institutional units that issued the shares or units, as defined in paragraph 5.139 of Annex A to Regulation (EU) No 549/2013. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Credit derivatives Definition: Credit derivatives that are: credit derivatives meeting the definition of financial guarantees (as defined in paragraph 58(b) of Part 2 of Annex V to Implementing Regulation (EU) No 680/2014), and credit derivatives other than financial guarantees (as defined in paragraph 67(d) of Part 2 of Annex V to Implementing Regulation (EU) No 680/2014). Credit derivatives include the eligible credit derivatives indicated in Article 204 of Regulation (EU) No 575/2013. The value “credit derivatives” comprises both credit derivatives meeting the definition of financial guarantees as defined in paragraph 58(b) of Part 2 of Annex V to the ITS and credit derivatives other than financial guarantees as defined in paragraph 67(d) of Part 2 of Annex V to the ITS. Credit derivatives are recorded in the protection received dataset, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Financial guarantees other than credit derivatives Definition: Financial guarantees other than credit derivatives, in accordance with Implementing Regulation (EU) No 680/2014. The value “financial guarantees other than credit derivatives” comprises guarantees having the character of credit substitute and irrevocable standby letters of credit having the character of credit substitute, as defined in paragraphs 58(a) and 58(c) of Part 2 of Annex V to the ITS. Trade receivables Definition: Trade receivables as defined in paragraph 5.41(c) of part 2 of Annex V to Implementing Regulation (EU) No 680/2014. The value “trade receivables” comprises loans to a debtor on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services, as defined in paragraph 41(c) of Part 2 of Annex V to the ITS. As opposed to instruments which are trade receivables purchased by a credit institution (and are reported in the instrument dataset accordingly), the type of protection “trade receivables” refers to those trade receivables which are not instruments in the context of AnaCredit but are a protection item which is pledged by the owner of the trade receivables to secure a loan granted by the credit institution to the owner or a third party (i.e. financing against trade receivables). For details on trade receivables please refer to Part III of the Manual. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Life insurance policies pledged Definition: Life insurance policies pledged to the lending institutions in accordance with Regulation (EU) No 575/2013. The value “life insurance policies pledged” comprises life insurance policies pledged to the creditor as referred to in the CRR. Life insurance policies pledged are recorded in the protection received dataset, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Residential real estate collateral Definition: Residential property as defined in Article 4(1)(75) of Regulation (EU) No 575/2013. The value “residential real estate collateral” comprises residences occupied by the owner or the lessee of the residence, as defined in the CRR. The value takes into account both an actual pledge on residential real estate and a residential real estate mandate. Real estate mandates are defined as the right to seize a designated real estate. They are included in the real estate collateral categories if they are recognised as credit protection by the respective reporting agent. Any residential real estate collateral items are reported, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Offices and commercial premises Definition: Offices and commercial premises in accordance with Regulation (EU) No 575/2013. The value “offices and commercial premises” comprises real estate other than residential real estate that qualifies as “offices or other commercial premises” for the purposes of Article 126(1) of the CRR. For further details please refer to the EBA Q&A 2014_1214 regarding the recognition of real estate as commercial property. In determining whether a property other than residential real estate collateral meets the description of “offices or other commercial premises” in accordance with the CRR, consideration is to be given to the dominant purpose of the property in question, which should meet the following conditions: • “the value of the property shall not materially depend upon the credit quality of the borrower” (Article 126(2)(a) of the CRR); • “the risk of the borrower shall not materially depend upon the performance of the underlying property or project”, i.e. “the repayment of the facility shall not materially depend on any cash flow generated by the underlying property serving as collateral” (Article 126(2)(b) of the CRR). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Commercial real estate collateral Definition: Real estate property other than residential property, offices and commercial premises. The value “commercial real estate collateral” comprises any real estate collateral other than residential real estate collateral under Article 4(1)(75) of the CRR and other than offices and commercial premises for the purposes of Article 126(1) of the CRR. Generally, instruments secured by mortgages on real estate property are not restricted to instruments secured by residential or offices or other commercial premises properties. Any commercial real estate collateral is recorded in the protection received dataset, irrespective of whether or not it qualifies as eligible collateral in accordance with the CRR. Other physical collaterals Definition: Other physical collateral in accordance with Regulation (EU) No 575/2013 and not included in the previous values. The value “other physical collaterals” comprises any physical object other than real estate and other than gold that is pledged to secure a reported instrument. Any other physical collateral items are recorded in the protection received dataset, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Other protection Definition: Other protection not included in any of the categories listed above. The value “other protection” comprises all other non-physical collateral that is used to the secure a reported instrument. In particular, any assurance or coverage against a negative credit event relating to an instrument reported to AnaCredit which does not meet the definition of the types of protection as listed above is reported as “other protection”. Any such assurance or coverage is reported in the protection received dataset, irrespective of whether or not it qualifies as eligible collateral in accordance with the CRR. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Type of protection received, irrespective of its eligibility for credit risk mitigation. Please note that the eligibility referred to in the definition regards the eligibility of the protection in accordance with the CRR.

Reporting qualification: The type of protection is filled in for each data record in the protection received dataset. General reporting instructions, specific cases and examples Financial leases The leased assets in financial leases function as implicit protection. Hence, the protection is reported as a protection item under the applicable type of protection. For an illustration of how to report protection in the case of financial leases, consider the following example: 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 55: Protection in the case of instruments classified as financial lease Observed agent (OA#1) is a resident credit institution that extends an instrument (Inst#1) to a legal entity (Lessee#A) with the following arrangements (CNTRCT$FL): 1. Lessee#Aee requires financing of an equipment and machinery to be used in relation to its activity; 2. the lessor (OA#1) purchases the required equipment and machinery; 3. Lessee#A will have use of the assets during the lease for which it will pay a series of instalments; 4. OA#1will recover a large part or all of the cost of the equipment and machinery plus earn interest from the instalments paid by Lessee#A; 5. Lessee#A has the option to acquire ownership of the equipment and machinery. At 30 April 2019, the following information is reported to AnaCredit in connection with Inst#1: Table 104 Instrument dataset for the financial lease (selected data attributes) Reporting reference date Contract identifier Instrument identifier Type of instrument 30/04/2019 CNTRCT$FL INST#1 Financial leases Table 105 Instrument-protection received dataset for the financial lease (selected data attributes) Reporting reference date Contract identifier Instrument identifier Protection identifier 30/04/2019 CNTRCT$FL INST#1 PROT#1 Table 106 Protection received dataset for the financial lease (selected data attributes) Reporting reference date Protection identifier Type of protection Protection provider identifier 30/04/2019 PROT#1 Other physical collaterals OA#1 Please note that in the case of financial leases, the identification of the commercial product is done vis-à-vis the type of instrument in the instrument dataset, whereas the leased asset is captured in the protection received dataset, where it is classified as the type of protection corresponding to the leased asset (in this case “other physical collaterals”). The link between the leased asset and the instrument is captured in the instrument-protection received dataset. Reverse repurchase agreements The financial assets that are part of a reverse repurchase agreement function as implicit collateral (cf. Part I, Chapter 6.2). Hence they are to be reported as protection items of the applicable type of protection, i.e. securities or equity and investment fund shares or units. For further details regarding reverse repurchase agreements please refer to Part III of the Manual. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Residential vs. commercial real estate collateral vs. offices and commercial premises Article 4(1)(75) of the CRR provides a definition of residential property but no definition of commercial property. “Residential property” is described as a “residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden”. In the context of AnaCredit, “commercial immovable property” encompasses any immovable property that is not a “residential property” within the meaning of Article 4(1)(75) of the CRR. Consequently, any real estate property that is not residential real estate is considered to be commercial property, with a further distinction made between (i) commercial real estate and (ii) offices and commercial premises as types of protection. If a property has a mixed residential and commercial use (such as office/apartment or retail outlet/apartment), it is to be classified according to its dominant use. Amongst commercial properties, the distinction between the types of protection “offices and commercial premises” and “commercial real estate collateral” is based on the relationship between the collateral and the creditworthiness of the debtor. In accordance with Article 126 of the CRR, the type of protection “offices and commercial premises” means real estate property other than residential real estate, where the debtor’s creditworthiness does not materially depend on any cash flow generated by the property, and the property’s value does not materially depend on the quality of the debtor, while commercial real estate collateral is immovable property other than residential real estate which does affect the creditworthiness of the debtor (i.e. if the proceeds received from it affect the creditworthiness of the debtor).

Values: AnaCredit gives a broad definition of “protection” and does not stipulate or pre-empt a creditor’s decision as to which items may be accepted as protection in relation to an instrument, contract or debtor. Collateral reported for FINREP purposes under Section 12 of Part 2 of Annex V to the ITS forms a subset of the protection that may be reported in the context of AnaCredit, which may include protection that is not recognised as collateral for FINREP purposes because the data attribute “type of protection” is aimed at a classification of whichever physical or non-physical, funded or unfunded items an observed agent accepts as collateral securing a reported instrument. However, in the context of AnaCredit, each protection item is assigned a type of protection, i.e. a classification of protection into a list of several categories defined in the subsequent points. This classification is aimed at a clear identification of the protection category for each protection item and is independent of classifications under different reporting frameworks that may serve different purposes, e.g. in the context of credit risk mitigation in accordance with the CRR. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Gold Definition: Gold in accordance with Regulation (EU) No 575/2013. A protection item which fulfils the definition of gold as referred to in the CRR is assigned this type of protection. The value “gold” includes gold bullion held in own vault and on an allocated basis to the extent backed by bullion liabilities. Gold is recorded in the protection received dataset, irrespective of whether or not it qualifies as eligible collateral in accordance with the CRR. Currency and deposits Definition: Currency and deposits as defined in paragraph 5.74 of Annex A to Regulation (EU) No 549/2013. The value “currency and deposits” comprises currency in circulation and deposits, both in national currency and in foreign currencies, as defined in paragraph 5.74 of Annex A to Regulation (EU) No 549/2013. Securities Definition: Securities as defined in paragraph 5.89 of Annex A to Regulation (EU) No 549/2013. The value “securities” is restricted to debt securities, which are negotiable financial instruments serving as evidence of debt, in accordance with Regulation (EU) No 549/2013. Accordingly, the type of protection “securities” may relate to a single debt security or a basket (portfolio) of debt securities. Loans Definition: Loans as defined in paragraph 5.112 of Annex A to Regulation (EU) No 549/2013. The value “loans” comprises funds extended by creditors to debtors, as defined in paragraph 5.112 of Annex A to Regulation (EU) No 549/2013. Equity and investment fund shares or units Definition: Equity and investment fund shares or units as defined in paragraph 5.139 of Annex A to Regulation (EU) No 549/2013. The value “equity and investment fund shares or units” comprises residual claims on the assets of the institutional units that issued the shares or units, as defined in paragraph 5.139 of Annex A to Regulation (EU) No 549/2013. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Credit derivatives Definition: Credit derivatives that are: credit derivatives meeting the definition of financial guarantees (as defined in paragraph 58(b) of Part 2 of Annex V to Implementing Regulation (EU) No 680/2014), and credit derivatives other than financial guarantees (as defined in paragraph 67(d) of Part 2 of Annex V to Implementing Regulation (EU) No 680/2014). Credit derivatives include the eligible credit derivatives indicated in Article 204 of Regulation (EU) No 575/2013. The value “credit derivatives” comprises both credit derivatives meeting the definition of financial guarantees as defined in paragraph 58(b) of Part 2 of Annex V to the ITS and credit derivatives other than financial guarantees as defined in paragraph 67(d) of Part 2 of Annex V to the ITS. Credit derivatives are recorded in the protection received dataset, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Financial guarantees other than credit derivatives Definition: Financial guarantees other than credit derivatives, in accordance with Implementing Regulation (EU) No 680/2014. The value “financial guarantees other than credit derivatives” comprises guarantees having the character of credit substitute and irrevocable standby letters of credit having the character of credit substitute, as defined in paragraphs 58(a) and 58(c) of Part 2 of Annex V to the ITS. Trade receivables Definition: Trade receivables as defined in paragraph 5.41(c) of part 2 of Annex V to Implementing Regulation (EU) No 680/2014. The value “trade receivables” comprises loans to a debtor on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services, as defined in paragraph 41(c) of Part 2 of Annex V to the ITS. As opposed to instruments which are trade receivables purchased by a credit institution (and are reported in the instrument dataset accordingly), the type of protection “trade receivables” refers to those trade receivables which are not instruments in the context of AnaCredit but are a protection item which is pledged by the owner of the trade receivables to secure a loan granted by the credit institution to the owner or a third party (i.e. financing against trade receivables). For details on trade receivables please refer to Part III of the Manual. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Life insurance policies pledged Definition: Life insurance policies pledged to the lending institutions in accordance with Regulation (EU) No 575/2013. The value “life insurance policies pledged” comprises life insurance policies pledged to the creditor as referred to in the CRR. Life insurance policies pledged are recorded in the protection received dataset, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Residential real estate collateral Definition: Residential property as defined in Article 4(1)(75) of Regulation (EU) No 575/2013. The value “residential real estate collateral” comprises residences occupied by the owner or the lessee of the residence, as defined in the CRR. The value takes into account both an actual pledge on residential real estate and a residential real estate mandate. Real estate mandates are defined as the right to seize a designated real estate. They are included in the real estate collateral categories if they are recognised as credit protection by the respective reporting agent. Any residential real estate collateral items are reported, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Offices and commercial premises Definition: Offices and commercial premises in accordance with Regulation (EU) No 575/2013. The value “offices and commercial premises” comprises real estate other than residential real estate that qualifies as “offices or other commercial premises” for the purposes of Article 126(1) of the CRR. For further details please refer to the EBA Q&A 2014_1214 regarding the recognition of real estate as commercial property. In determining whether a property other than residential real estate collateral meets the description of “offices or other commercial premises” in accordance with the CRR, consideration is to be given to the dominant purpose of the property in question, which should meet the following conditions: • “the value of the property shall not materially depend upon the credit quality of the borrower” (Article 126(2)(a) of the CRR); • “the risk of the borrower shall not materially depend upon the performance of the underlying property or project”, i.e. “the repayment of the facility shall not materially depend on any cash flow generated by the underlying property serving as collateral” (Article 126(2)(b) of the CRR). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Commercial real estate collateral Definition: Real estate property other than residential property, offices and commercial premises. The value “commercial real estate collateral” comprises any real estate collateral other than residential real estate collateral under Article 4(1)(75) of the CRR and other than offices and commercial premises for the purposes of Article 126(1) of the CRR. Generally, instruments secured by mortgages on real estate property are not restricted to instruments secured by residential or offices or other commercial premises properties. Any commercial real estate collateral is recorded in the protection received dataset, irrespective of whether or not it qualifies as eligible collateral in accordance with the CRR. Other physical collaterals Definition: Other physical collateral in accordance with Regulation (EU) No 575/2013 and not included in the previous values. The value “other physical collaterals” comprises any physical object other than real estate and other than gold that is pledged to secure a reported instrument. Any other physical collateral items are recorded in the protection received dataset, irrespective of whether or not they qualify as eligible collateral in accordance with the CRR. Other protection Definition: Other protection not included in any of the categories listed above. The value “other protection” comprises all other non-physical collateral that is used to the secure a reported instrument. In particular, any assurance or coverage against a negative credit event relating to an instrument reported to AnaCredit which does not meet the definition of the types of protection as listed above is reported as “other protection”. Any such assurance or coverage is reported in the protection received dataset, irrespective of whether or not it qualifies as eligible collateral in accordance with the CRR. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

In diesem Datenfeld ist die Art der empfangenen Sicherheit unabhängig von ihrer Anerkennungsfähigkeit für Kreditrisikominderungen gemäß CRR anzugeben. Es wird jeder Sicherheit einer Art der Sicherheit zugewiesen, d. h. es erfolgt eine Zuordnung der Sicherheiten zu verschiedenen Kategorien, die im Folgenden definiert sind. Diese Klassifizierung soll eine eindeutige Identifizierung der Kategorie jeder Sicherheit ermöglichen und ist unabhängig von entsprechenden Klassifizierungen gemäß anderen Rahmenwerken. Gold Gold in Übereinstimmung mit der CRR. Diese Art der Sicherheit wird einer Sicherheit zugewiesen, die unter die in der CRR angegebene Definition von Gold fällt. Der Wert „Gold“ umfasst Goldbarren, die in eigenen Tresoren oder in Gemeinschaftsverwaltung gehalten werden, soweit sie durch entsprechende Goldverbindlichkeiten gedeckt sind. Bargeld und Einlagen Der Wert „Bargeld und Einlagen“ umfasst gemäß der Definition in Anhang A Nr. 5.74 ESVG 2010 das im Umlauf befindliche Bargeld sowie Einlagen, in Landeswährung und in Fremdwährung. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.128 Kreditdaten- statistik Wertpapiere Sicherheiten im Sinne von Anhang A Nr. 5.89 ESVG 2010. Der Wert „Wertpapiere“ ist auf Schuldverschreibungen beschränkt, bei denen es sich gemäß ESVG 2010 um begebbare Finanzinstrumente, die als Schuldtitel dienen, handelt. Dementsprechend kann die Art der Sicherheit „Wertpapiere“ sich auf eine einzelne Schuldverschreibung oder einen Korb (ein Portfolio) aus Schuldverschreibungen beziehen. Kredite Der Wert „Kredite“ umfasst gemäß der Definition in Anhang A Nr. 5.112 ESVG 2010 von Gläubigern an Schuldner ausgereichte Mittel. Anteilsrechte und Investmentfondsanteile Der Wert „Anteilsrechte und Investmentfondsanteile“ umfasst gemäß der Definition in Anhang A Nr. 5.139 ESVG 2010 Restforderungen auf die Vermögenswerte der institutionellen Einheiten, die die Finanzinstrumente ausgegeben haben. Hierzu zählen auch Aktien. Kreditderivate Der Wert „Kreditderivate“ umfasst sowohl Kreditderivate, die der Definition von Finanzgarantien im Sinne von Anhang V Teil 2 Nr. 114 Buchst. b der geänderten ITS entsprechen, als auch Kreditderivate außer Finanzgarantien im Sinne von Anhang V Teil 2 Nr. 129 Buchst. d der geänderten ITS. Kreditderivate beinhalten anerkennungsfähige Kreditderivate wie in Art. 204 CRR angegeben. Finanzgarantien ohne Kreditderivate Finanzgarantien ohne Kreditderivate entsprechend den ITS. Der Wert „Finanzgarantien ohne Kreditderivate“ umfasst Garantien, die den Charakter eines Kreditsubstituts haben, sowie unwiderrufliche Kreditsicherungsgarantien (standby letters of credit), die den Charakter eines Kreditsubstituts haben, im Sinne von Anhang V Teil 2 Nr. 114 Buchst. a und c der geänderten ITS. Jegliche Arten von Bürgschaften sollen als „Finanzgarantien ohne Kreditderivate“ gemeldet werden, auch wenn sie gemäß internem Risikomanagement einen Wert von null aufweisen. Forderungen aus Warenlieferungen und Dienstleistungen Forderungen aus Lieferungen und Leistungen im Sinne von Anhang V Teil 2 Nr. 85 Buchst. c der geänderten ITS. Der Wert „Forderungen aus Warenlieferungen und Dienstleistungen“ schließt Darlehen an einen Schuldner ein, die auf der Grundlage von Wechseln oder anderen Dokumenten, mit denen das Recht auf den Empfang des Geschäftserlöses aus dem Warenverkauf oder der Erbringung von Dienstleistungen verliehen wird, gewährt wurden. Im Gegensatz zu Instrumenten, bei denen es sich um von einem Kreditinstitut erworbene Forderungen aus Warenlieferungen und Dienstleistungen (die entsprechend in der Tabelle Instrumentendaten erfasst werden) handelt, bezieht sich die Art der Sicherheit „Forderungen aus Warenlieferungen und Dienstleistungen“ auf diejenigen Forderungen aus Warenlieferungen und Dienstleistungen, die keine Instrumente im Sinne von AnaCredit sind, sondern bei denen es sich um Sicherheiten handelt, die vom Inhaber der Forderungen aus Warenlieferungen und Dienstleistungen zur Besicherung eines Kredits bestellt werden, den ein Kreditinstitut an den Inhaber oder einen Dritten ausreicht (d. h. Finanzierung gegen Forderungen aus Warenlieferungen und Dienstleistungen). Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.129 Kreditdaten- statistik Verpfändete Lebensversicherungen An Gläubiger verpfändete Lebensversicherungen in Übereinstimmung mit der CRR. Verpfändete Lebensversicherungen werden als Sicherheit erfasst, und zwar unabhängig davon, ob sie als anerkannte Sicherheit im Sinne der CRR einzustufen sind oder nicht. Durch Wohnimmobilien besichert Wohnimmobilie im Sinne von Art. 4 Abs. 1 Nr. 75 CRR. Der Wert „durch Wohnimmobilien besichert“ umfasst Wohnungen oder Wohnhäuser, die vom Eigentümer oder Mieter bewohnt werden. Der Wert beinhaltet sowohl eine tatsächliche Verpfändung einer Wohnimmobilie als auch ein Verwertungsrecht an einer Wohnimmobilie. Ein Verwertungsrecht an einer Immobilie ist definiert als das Recht, eine bestimmte Immobilie zu pfänden und zu verwerten. Büro- und Gewerbeimmobilien Der Wert „Büro- und Gewerbeimmobilien“ umfasst Immobilien, die keine Wohnimmobilien sind und „Büro- oder sonstige Gewerbeimmobilien“ im Sinne von Art. 126 Abs. 1 CRR darstellen. Für Einzelheiten bezüglich der Anerkennung von Immobilien als Gewerbeimmobilien, siehe EBA Q&A 2014_1214.1) Bei der Beurteilung der Frage, ob eine Immobilie, die nicht der Art der Sicherheit „durch Wohnimmobilien besichert“ entspricht, als „Büro- oder sonstige Gewerbeimmobilien“ gemäß der CRR einzuordnen ist, ist der vorwiegende Nutzungszweck der fraglichen Immobilie maßgeblich. Dieser sollte die folgenden beiden Bedingungen erfüllen: Der Wert der Immobilie hängt nicht wesentlich von der Bonität des Schuldners ab (Art. 126 Abs. 2 Buchst. a CRR). Das Risiko des Schuldners hängt nicht wesentlich von der Wertentwicklung der zugrunde liegenden Immobilie oder des Projekts ab […], so dass auch die Rückzahlung der Fazilität nicht wesentlich von Zahlungsströmen abhängt, die durch die als Sicherheit gestellte Immobilie generiert werden (Art. 126 Abs. 2 Buchst. b CRR). Durch Gewerbeimmobilien besichert Immobilien, die weder dem Wert „Wohnimmobilien“ noch dem Wert „Büro- und Gewerbeimmobilien“ zuzuordnen sind. Sonstige Sachsicherheiten Sonstige Sachsicherheiten gemäß der CRR, die nicht zu den vorgenannten Werten gehören. Der Wert „sonstige Sachsicherheiten“ umfasst alle physischen Objekte, bei denen es sich nicht um Immobilien oder Gold handelt und die als Sicherheit für ein gemeldetes Instrument bestellt werden. Auch Rohstoffe werden als „sonstige Sachsicherheiten“ gemeldet. 1 https://eba.europa.eu/single-rule-book-qa/-/qna/view/publicId/2014_1214 Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.130 Kreditdaten- statistik Sonstige Sicherheiten Der Wert „sonstige Sicherheiten“ umfasst alle anderen Sicherheiten, die nicht in den oben aufgeführten Kategorien enthalten sind. Es sind folgende Besonderheiten zu beachten: Finanzierungsleasings Die im Rahmen von Finanzierungsleasings überlassenen Vermögenswerte fungieren als implizite Sicherheiten. Umgekehrte Pensionsgeschäfte Die finanziellen Vermögenswerte bei umgekehrten Pensionsgeschäften fungieren als implizite Sicherheiten. Daher sind sie als Sicherheiten der entsprechenden Art, d. h. als Wertpapiere oder Anteilsrechte und Investmentfondsanteile anzugeben. Immobilien – Art. 4 Abs. 1 Nr. 75 CRR enthält eine Definition für Wohnimmobilien, aber nicht für Gewerbeimmobilien. Folglich gilt jede Immobilie, bei der es sich nicht um eine Wohnimmobilie handelt, als Gewerbeimmobilie, wobei eine weitere Unterscheidung zwischen a) Gewerbeimmobilien und b) Büro- und Gewerbeimmobilien als Arten von Sicherheiten getroffen wird. Diese Unterscheidung gründet auf der Beziehung zwischen der Sicherheit und der Bonität des Schuldners. – Gemäß Art. 126 CRR bezieht sich die Art der Sicherheit „Büro- und Gewerbeimmobilien“ auf Immobilien, die keine Wohnimmobilien sind, sofern die Bonität des Schuldners nicht wesentlich von Zahlungsströmen abhängt, die durch die Immobilie generiert werden, und der Wert der Immobilie nicht wesentlich von der Bonität des Schuldners abhängt. Die Art der Sicherheit „durch Gewerbeimmobilien besichert“ bezieht sich dagegen auf Immobilien, die keine Wohnimmobilien sind und sich auf die Bonität des Schuldners auswirken (d. h. die aus der Immobilie erzielten Erlöse beeinflussen die Bonität des Schuldners). – Bei Immobilien mit gemischter Nutzung als Wohn- und Gewerbeimmobilie (wie z. B. bei einem Büro-/Apartment-Komplex oder einem Einzelhandels-/Apartment-Komplex) erfolgt die Klassifizierung nach Maßgabe des vorwiegenden Nutzungszwecks der Immobilie. Unbebaute Grundstücke – Unbebaute Grundstücke sollten als “sonstige Sachsicherheit” angegeben werden. – Sofern unbebaute Grundstücke für Finanzierungen mit dem Zweck auf diesem Grundstück eine Wohn-, Büro oder Gewerbeimmobilie zu errichten / fertig zu stellen, als Sicherheit vereinbart werden, so richtet sich die Art der Sicherheit nach der zukünftigen Nutzung der Immobilie und als Art der Sicherheit sind die Werte „durch Wohnimmobilien besichert“, „Büro- und Gewerbeimmobilien“ oder „Durch Gewerbeimmobilien besichert“ angegeben werden.