Accounting standard (ACCNTNG_FRMWRK_SL)

Definition: Accounting standard used by the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data are recorded in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. This data attribute represents the accounting standard applied by the legal entity of the observed agent. The accounting standard describes not only the accounting standard according to which instruments are assigned to the accounting portfolio but also all other relevant rules in accordance with which the instrument is recognised in the balance sheet, the carrying amount is established, the impairment is assessed, etc.

Reporting qualification: The accounting standard is reported for reporting agents. The value is reported as “Not required” in all other cases.

Values: 1. “IFRS” is reported if the legal entity applies IFRS, as applicable under Regulation (EC) No 1606/2002 of the European Parliament and of the Council. 2. “National GAAP consistent with IFRS” is reported if the accounting standard applied by the legal entity of the observed agent is a national accounting framework developed under Council Directive 86/635/EEC applying IFRS criteria for the instruments. The “annual turnover” refers to the whole legal entity including foreign branches (if any) 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 3. “National GAAP not consistent with IFRS” is reported if the accounting standard applied by the legal entity of the observed agent is a national accounting framework developed under Council Directive 86/635/EEC not applying IFRS criteria for the instruments. General reporting instructions, specific cases and examples This data attribute represents the accounting standard used by the reporting agent’s legal entity. In particular, if the reporting agent is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data are recorded in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. Note that the accounting classification in the accounting table will be reviewed when IFRS 9 comes into force on 1 January 2018. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes References to legal acts Regulation No. Official name (EU – 2016/867) (ECB/2016/13) Regulation (EU) 2016/867 of the European Central Bank of 18 May 2016 on the collection of granular credit and credit risk data (ECB/2016/13) (ECB – 2014/15) (EU – 2014/810) Guideline of the European Central Bank of 4 April 2014 on monetary and financial statistics (recast) (ECB/2014/15) (2014/810/EU) (EU – 1071/2013) (ECB – 2013/33) Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33) (EU – 549/2013) Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (EU – 575/2013) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (EU – Directive 2013/36) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (EU – 680/2014) Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (EU – 648/2012) Regulation (EU) No 648/2012 of the European Parliament of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (EC – 2533/98) Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (EU – 1075/2013) (ECB/2013/40) Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (recast) (ECB/2013/40) (EU – 2015/534) (ECB/2015/13) Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (EC – 290/2009) Regulation (EC) No 290/2009 of the European Central Bank of 31 March 2009 amending Regulation (EC) No 63/2002 (ECB/2001/18) concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis- à-vis households and non-financial corporations (ECB/2009/7) (EC – 1606/2002) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of July 2002 on the application of international accounting standards © European Central Bank, 2017 Postal address 60640 Frankfurt am Main, Germany Telephone +49 69 1344 0 Website www.ecb.europa.eu All rights reserved. Any reproduction, publication and reprint in the form of a different publication, whether printed or produced electronically, in whole or in part, is permitted only with the explicit written authorisation of the ECB or the authors. ISBN 978-92-899-2918-9 (online) DOI 10.2866/571040 (online) EU catalogue No QB-04-17-220-EN-N (online)

Definition: Accounting standard used by the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data are recorded in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. This data attribute represents the accounting standard applied by the legal entity of the observed agent. The accounting standard describes not only the accounting standard according to which instruments are assigned to the accounting portfolio but also all other relevant rules in accordance with which the instrument is recognised in the balance sheet, the carrying amount is established, the impairment is assessed, etc.

Reporting qualification: The accounting standard is reported for reporting agents. The value is reported as “Not required” in all other cases.

Values: 1. “IFRS” is reported if the legal entity applies IFRS, as applicable under Regulation (EC) No 1606/2002 of the European Parliament and of the Council. 2. “National GAAP consistent with IFRS” is reported if the accounting standard applied by the legal entity of the observed agent is a national accounting framework developed under Council Directive 86/635/EEC applying IFRS criteria for the instruments. The “annual turnover” refers to the whole legal entity including foreign branches (if any) 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes 3. “National GAAP not consistent with IFRS” is reported if the accounting standard applied by the legal entity of the observed agent is a national accounting framework developed under Council Directive 86/635/EEC not applying IFRS criteria for the instruments. General reporting instructions, specific cases and examples This data attribute represents the accounting standard used by the reporting agent’s legal entity. In particular, if the reporting agent is subject to Regulation (EU) 2015/534 (ECB/2015/13), the data are recorded in accordance with the accounting standard – International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) – applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity. Note that the accounting classification in the accounting table will be reviewed when IFRS 9 comes into force on 1 January 2018. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes References to legal acts Regulation No. Official name (EU – 2016/867) (ECB/2016/13) Regulation (EU) 2016/867 of the European Central Bank of 18 May 2016 on the collection of granular credit and credit risk data (ECB/2016/13) (ECB – 2014/15) (EU – 2014/810) Guideline of the European Central Bank of 4 April 2014 on monetary and financial statistics (recast) (ECB/2014/15) (2014/810/EU) (EU – 1071/2013) (ECB – 2013/33) Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33) (EU – 549/2013) Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (EU – 575/2013) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (EU – Directive 2013/36) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (EU – 680/2014) Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (EU – 648/2012) Regulation (EU) No 648/2012 of the European Parliament of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (EC – 2533/98) Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (EU – 1075/2013) (ECB/2013/40) Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (recast) (ECB/2013/40) (EU – 2015/534) (ECB/2015/13) Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (EC – 290/2009) Regulation (EC) No 290/2009 of the European Central Bank of 31 March 2009 amending Regulation (EC) No 63/2002 (ECB/2001/18) concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis- à-vis households and non-financial corporations (ECB/2009/7) (EC – 1606/2002) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of July 2002 on the application of international accounting standards © European Central Bank, 2017 Postal address 60640 Frankfurt am Main, Germany Telephone +49 69 1344 0 Website www.ecb.europa.eu All rights reserved. Any reproduction, publication and reprint in the form of a different publication, whether printed or produced electronically, in whole or in part, is permitted only with the explicit written authorisation of the ECB or the authors. ISBN 978-92-899-2918-9 (online) DOI 10.2866/571040 (online) EU catalogue No QB-04-17-220-EN-N (online)

Die Daten für AnaCredit sollen grundsätzlich nach dem vom Rechtsträger der beobachteten Einheit verwendeten Rechnungslegungsstandard aufbereitet und gemeldet werden. Unterliegt der Berichtspflichtige der Verordnung (EU) 2015/534 (EZB/2015/13) (im Folgenden: FINREP-Verordnung), werden die Daten gemäß internationalem Rechnungslegungsstandard (International Financial Reporting Standards, im Folgenden: IFRS) oder gemäß den jeweiligen nationalen Rechnungslegungsvorschriften (allgemein als national GAAP bezeichnet) gemeldet, die durch den Rechtsträger der beobachteten Einheit zur Einhaltung der Anforderungen der FINREP-Verordnung angewendet werden. Falls der Berichtspflichtige nicht dieser Verordnung unterliegt und beide Rechnungslegungsstandards (IFRS und national GAAP) verwendet werden, dann werden Meldungen nach national GAAP, d. h. Rechnungslegung nach HGB und RechKredV für deutsche Berichtspflichtige, von der Bundesbank bevorzugt. Der Rechnungslegungsstandard ist auf Ebene des Rechtsträgers (für diesen selbst und alle seine beobachteten Einheiten) festzulegen und auf Ebene des Berichtspflichtigen anzugeben (siehe Meldeschema Vertragspartner-Stammdaten). Der Rechtsträger ist in den meisten Fällen der Berichtspflichtige, außer im Falle von ausländischen Niederlassungen in Deutschland, die gegenüber der Bundesbank berichtspflichtig sind. Ausnahmetatbestand 1: Es gibt Institute, die ihr internes Rechnungswesen nach IFRS erstellen und nur für „aggregierte“ Meldungen Überleitungsrechnungen nach HGB/RechKredV erstellen. In einem solchen Fall würde eine Überleitung nur für die Aggregate existieren und die Einzeldaten wären aktuell nicht nach HGB Rechnungslegung vorhanden. Um den Meldeaufwand gering zu halten, akzeptiert die Bundesbank in solchen Fällen eine AnaCredit-Meldung nach IFRS. Ausnahmetatbestand 2: Bei Niederlassungen ausländischer Banken in Deutschland, deren Hauptverwaltung in einem Berichtsmitgliedsstaat gelegen ist, muss analog der Rechnungslegungsstandard verwendet werden, welchen der Rechtsträger im Ausland verwendet. Falls die ausländische Hauptverwaltung der in Deutschland gelegenen Niederlassung ihren Sitz außerhalb der BerichtsDeutsche Bundesbank Statistik Richtlinien Januar 2026 6.71 Kreditdaten- statistik mitgliedsstaaten hat, gilt für die deutsche Niederlassung der Rechnungslegungsstandard, den sie in Deutschland anwendet, und nicht der Rechnungslegungsstandard ihres ausländischen Rechtsträgers. Für Einheiten in Deutschland wäre dies dann regelmäßig „1 – National GAAP not consistent with IFRS“, d.h. nach HGB / RechKredV. Kommt es zu einer Änderung des Rechnungslegungsstandards, muss zusätzlich zur Meldung eine separate, formlose Information an [email protected] erfolgen. 5. Datenfelder des Meldeschemas Kreditdaten 5.1 Tabelle Instrumentendaten