Definition: Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. This data attribute is in accordance with Part 2.69 of Annex V to the amended ITS. The accumulated changes in fair value due to credit risk are calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument.
Reporting qualification: This data attribute is not reported for “fully derecognised instruments being serviced” as defined in Annex II of the AnaCredit Regulation. For such instruments, including those that are not recognised in the balance sheet or which are not measured at fair value through profit or loss in accordance with the accounting standard, the value “not required” is reported. In all other cases, an amount of accumulated changes in fair value due to credit risk is reported.
Values: Amounts of accumulated changes in fair value due to credit risk are reported in euro. A positive amount reported under this data attribute means that the fair value of the instrument has decreased since the recognition of the instrument. Revision mark: a reference to the amended ITS is added Revision mark: further clarifications are added concerning the value “not required” 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes General reporting instructions, specific cases and examples According to the AnaCredit Regulation, the data attribute “accumulated changes in fair value due to credit risk” is reported for exposures measured at fair value through profit or loss in accordance with the accounting standard. If the fair value of the instrument has deteriorated due to changes in creditworthiness (a negative change) since the recognition of the instrument, a positive amount is reported for the data attribute. For an instrument whose creditworthiness (or whose debtor’s creditworthiness) has not changed (i.e. it has neither deteriorated nor improved) compared with the initial recognition, 0 (zero) is reported in this data attribute. This data attribute is intended to reflect changes in fair value solely due to changes in credit risk. However, changes in fair value may be also caused by other factors, whose effects may not be readily (if at all) isolated from the effects of changes in credit risk. In this respect, if the reporting agent considers a particular factor to have an effect on the creditworthiness, then a change in fair value as a result of this particular factor may be considered when determining this data attribute, assuming that a change in the fair value has indeed taken place due to credit risk (e.g. credit rating from an External Credit Assessment Institution). To this extent, if the reporting agent is able to measure the change in fair value due to this particular credit risk event, then that amount is delivered. By contrast, if changes in credit risk take place in parallel to changes in factors other than credit risk that also affect the fair value but the reporting agent is not able to (readily) isolate the effects of such factors from the effects of credit risk on the fair value, the total change in fair value can be considered as a proxy measure of accumulated changes in fair value due to credit risk. For an illustration of how the data attribute “accumulated changes in fair value due to credit risk” is reported, please consider the following example. Revision mark: the instructions are streamlined This data attribute captures changes in fair value due to credit risk, provided that the effects of credit risk on the fair value can be isolated from other factors 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 36: Accumulated changes in fair value due to credit risk Inst#1, granted by an observed agent to a counterparty X, is recognised at fair value through profit and loss (Inst#1). At inception, the fair value amount was €1,000,000. Six months later, in September 2019, there has been a deterioration in the credit rating of the counterparty (S&P downgrade from AA+ to BBB+), which has been recognised by the observed agent as deterioration in the creditworthiness of the counterparty (and consequently of Inst#1). On 30 September the fair value of Inst#1 is determined to be €950,000. The drop in fair value, however, was caused not only by the credit risk worsening but also by changes in the interest rate. However, the observed agent is unable to separate out the exact effect of the credit risk worsening from the effect of the interest rate change. Table 59: Overview of the relevant data attributes relating to the change in fair value of the instruments Reporting reference date Instrument identifier Balance sheet recognition Performing status of the instrument Accumulated changes in fair value due to credit risk 31/03/2019 INST#1 Entirely recognised Performing 0.00 30/09/2019 INST#1 Entirely recognised Performing 50,000.00
Accumulated changes in fair value due to credit risk (ACCMLTD_CHNGS_FV_CR)
Technischer Schlüssel: ACCMLTD_CHNGS_FV_CR
Pflichtfeld: nein
DSD: Accounting
Versionen
- Ältere Version (1.18)
- Keine Änderungen zur Vorgängerversion.
Quelldokument
- AC XSD v1.19.zip (schema files) (v1.19)
Definiert in
Validierende Regeln
Definition (EN) – ECB Reporting Manual Part II
Andere Versionen (2)
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Definition: Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. The accumulated changes in fair value due to credit risk are calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. In particular, if the fair value of an asset has deteriorated due to changes in creditworthiness (a negative change), it is expected that a positive amount will be reported for the attribute.
Reporting qualification: This data attribute is not reported for fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation. For such instruments, including those that are not recognised in the balance sheet or which are not measured at fair value through profit or loss in accordance with the accounting standard, the value “Non-applicable” is reported. In all other cases, an amount of accumulated changes in fair value due to credit risk is reported.
Values: Amounts of accumulated changes in fair value due to credit risk are reported in units of euro. General reporting instructions, specific cases and examples According to the AnaCredit Regulation, the data attribute “accumulated changes in fair value due to credit risk” is reported for exposures measured at fair value through profit or loss in accordance with the accounting standard. This data attribute is intended to reflect changes in fair value solely due to changes in credit risk. However, changes in fair value may be also caused by other factors, whose effects may not be readily (if at all) isolated from the effects of changes in credit risk. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In this respect, if a reporting agent considers a particular factor to have an effect on the creditworthiness, then a change in fair value as a result of this particular factor may be considered when determining this data attribute, assuming that a change in fair value has indeed taken place due to credit risk (e.g. credit rating from an External Credit Assessment Institution). To this extent, if the observed agent is able to measure the change in fair value due to this particular credit risk event, then that amount is delivered. By contrast, if changes in credit risk take place in parallel to changes in factors other than credit risk that also affect the fair value but the observed agent is not able to (readily) isolate the effects of such factors from the effects of credit risk on the fair value, the total change in fair value can be considered as a proxy measure of accumulated changes in fair value due to credit risk. In any case, for an instrument whose creditworthiness (or whose debtor’s creditworthiness) has not changed (i.e. it has neither deteriorated nor improved) compared with the initial recognition, 0 (zero) is reported in this data attribute. Where the fair value of the instrument at the reporting reference data has decreased compared with the initial recognition due to the deterioration in the creditworthiness, and no other factors unrelated to credit risk affect the fair value, the data attribute is reported as a positive amount. This data attribute captures changes in fair value due to credit risk, provided that the effects of credit risk on the fair value can be isolated from other factors Example 28: Accumulated changes in fair value due to credit risk Inst#1, granted by an observed agent to a counterparty X, is recognised at fair value through profit and loss (Inst#1). At inception, the fair value amount was €1,000,000. Six months later, in September 2019, there has been a deterioration in the credit rating of the counterparty (S&P downgrade from AA+ to BBB+), which has been recognised by the observed agent as deterioration in the creditworthiness of the counterparty (and consequently of Inst#1). On 30 September the fair value of Inst#1 is determined to be €950,000. The drop in fair value, however, was caused not only by the credit risk worsening but also by changes in the interest rate. However, the observed agent is unable to separate out the exact effect of the credit risk worsening from the effect of the interest rate change. Table 60: Overview of the relevant data attributes relating to the change in fair value of the instruments Reporting reference date Instrument identifier Balance sheet recognition Performing status of the instrument Accumulated changes in fair value due to credit risk 31/03/2019 INST#1 Entirely recognised Performing 0.00 30/09/2019 INST#1 Entirely recognised Performing 50,000.00 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes -
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Definition: Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. The accumulated changes in fair value due to credit risk are calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. In particular, if the fair value of an asset has deteriorated due to changes in creditworthiness (a negative change), it is expected that a positive amount will be reported for the attribute.
Reporting qualification: This data attribute is not reported for fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation. For such instruments, including those that are not recognised in the balance sheet or which are not measured at fair value through profit or loss in accordance with the accounting standard, the value “Non-applicable” is reported. In all other cases, an amount of accumulated changes in fair value due to credit risk is reported.
Values: Amounts of accumulated changes in fair value due to credit risk are reported in units of euro. General reporting instructions, specific cases and examples According to the AnaCredit Regulation, the data attribute “accumulated changes in fair value due to credit risk” is reported for exposures measured at fair value through profit or loss in accordance with the accounting standard. This data attribute is intended to reflect changes in fair value solely due to changes in credit risk. However, changes in fair value may be also caused by other factors, whose effects may not be readily (if at all) isolated from the effects of changes in credit risk. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In this respect, if a reporting agent considers a particular factor to have an effect on the creditworthiness, then a change in fair value as a result of this particular factor may be considered when determining this data attribute, assuming that a change in fair value has indeed taken place due to credit risk (e.g. credit rating from an External Credit Assessment Institution). To this extent, if the observed agent is able to measure the change in fair value due to this particular credit risk event, then that amount is delivered. By contrast, if changes in credit risk take place in parallel to changes in factors other than credit risk that also affect the fair value but the observed agent is not able to (readily) isolate the effects of such factors from the effects of credit risk on the fair value, the total change in fair value can be considered as a proxy measure of accumulated changes in fair value due to credit risk. In any case, for an instrument whose creditworthiness (or whose debtor’s creditworthiness) has not changed (i.e. it has neither deteriorated nor improved) compared with the initial recognition, 0 (zero) is reported in this data attribute. Where the fair value of the instrument at the reporting reference data has decreased compared with the initial recognition due to the deterioration in the creditworthiness, and no other factors unrelated to credit risk affect the fair value, the data attribute is reported as a positive amount. This data attribute captures changes in fair value due to credit risk, provided that the effects of credit risk on the fair value can be isolated from other factors Example 28: Accumulated changes in fair value due to credit risk Inst#1, granted by an observed agent to a counterparty X, is recognised at fair value through profit and loss (Inst#1). At inception, the fair value amount was €1,000,000. Six months later, in September 2019, there has been a deterioration in the credit rating of the counterparty (S&P downgrade from AA+ to BBB+), which has been recognised by the observed agent as deterioration in the creditworthiness of the counterparty (and consequently of Inst#1). On 30 September the fair value of Inst#1 is determined to be €950,000. The drop in fair value, however, was caused not only by the credit risk worsening but also by changes in the interest rate. However, the observed agent is unable to separate out the exact effect of the credit risk worsening from the effect of the interest rate change. Table 60: Overview of the relevant data attributes relating to the change in fair value of the instruments Reporting reference date Instrument identifier Balance sheet recognition Performing status of the instrument Accumulated changes in fair value due to credit risk 31/03/2019 INST#1 Entirely recognised Performing 0.00 30/09/2019 INST#1 Entirely recognised Performing 50,000.00 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes
Ergänzende Beschreibung (DE) – Bundesbank Richtlinien
aufgrund von Ausfallrisiken In diesem Datenfeld werden Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken erfasst, sofern die Effekte des Ausfallrisikos auf den beizulegenden Zeitwert von anderen Faktoren isoliert werden können. Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken sind dabei in Übereinstimmung mit Anhang V, Teil 2 Nr. 69 geänderte ITS definiert. Die kumulierten Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken werden durch Addition aller negativen und positiven Veränderungen des beizulegenden Zeitwerts ermittelt, die seit der bilanziellen Erfassung des Schuldtitels aufgetreten sind. Sinkt der beizulegende Zeitwert aufgrund einer verschlechterten Bonität, ist ein positiver Wert im Datenfeld zu melden. Erhöht sich der beizulegende Zeitwert dagegen seit der bilanziellen Erfassung, ist in diesem Datenfeld null zu erfassen; ein negativer Wert ist nicht zu melden. Das Datenfeld ist für Risikopositionen zu melden, die nach dem verwendeten Rechnungslegungsstandard erfolgswirksam zum beizulegenden Zeitwert bewertet werden. Für Instrumente, die bilanzunwirksam sind oder gemäß dem verwendeten Rechnungslegungsstandard nicht erfolgswirksam zum beizulegenden Zeitwert bewertet werden, ist der Wert „nicht zutreffend“ einzutragen. Das Gleiche gilt für vollständig ausgebuchte Instrumente. Der Betrag der kumulierten Änderungen des beizulegenden Zeitwerts ist in Euro zu melden. In diesem Datenfeld sollen jene Änderungen des beizulegenden Zeitwerts erfasst werden, die ausschließlich aufgrund von Ausfallrisiken entstehen. Änderungen des beizulegenden Zeitwerts können jedoch auch durch andere Faktoren verursacht werden, deren Auswirkungen nicht ohne Weiteres (wenn überhaupt) von den aus Ausfallrisiken resultierenden Effekten isoliert werden können. Ist ein Berichtspflichtiger der Auffassung, dass ein bestimmter Faktor die Bonität beeinflusst, dann kann er bei der Bestimmung des Werts dieses Datenfelds eine Veränderung des beizulegenden Zeitwerts aufgrund des betreffenden Faktors berücksichtigen, sofern die Änderung des beizulegenden Zeitwerts tatsächlich aufgrund von Ausfallrisiken (z. B. einer Bonitätsbeurteilung durch eine externe Ratingagentur) erfolgte. Wenn die beobachtete Einheit die Änderung des beizulegenden Zeitwerts aufgrund dieses bestimmten Ausfallrisikos bemessen kann, ist der entsprechende Wert zu erfassen. Geht ein verändertes Ausfallrisiko allerdings mit Änderungen sonstiger Faktoren einher, die den beizulegenden Zeitwert ebenfalls beeinflussen, deren Einfluss sich aber nicht ohne Weiteres von dem des Ausfallrisikos isolieren lässt, so kann die Gesamtveränderung des beizulegenden Zeitwerts als Näherungswert für die kumulierten Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken angesehen werden. Deutsche Bundesbank Statistik Richtlinien Juli 2026 6.120 Kreditdaten- statistik Für Instrumente, deren Ausfallrisiko sich seit der erstmaligen Erfassung nicht geändert hat, ist in diesem Datenfeld null zu erfassen. Das Datenfeld Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken ist konsistent zum Datenfeld Kumulierter Wertminderungsbetrag zu melden. Für bilanziell erfasste Instrumente gilt: Sofern eine Wertminderung im Datenfeld Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken gemeldet wird, ist für das Datenfeld Kumulierter Wertminderungsbetrag der Wert „nicht zutreffend“ zu melden und umgekehrt.
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Vollständigen Text anzeigen
aufgrund von Ausfallrisiken In diesem Datenfeld werden Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken erfasst, sofern die Effekte des Ausfallrisikos auf den beizulegenden Zeitwert von anderen Faktoren isoliert werden können. Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken sind dabei in Übereinstimmung mit Anhang V, Teil 2 Nr. 69 geänderte ITS definiert. Die kumulierten Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken werden durch Addition aller negativen und positiven Veränderungen des beizulegenden Zeitwerts ermittelt, die seit der bilanziellen Erfassung des Schuldtitels aufgetreten sind. Sinkt der beizulegende Zeitwert aufgrund einer verschlechterten Bonität, ist ein positiver Wert im Datenfeld zu melden. Erhöht sich der beizulegende Zeitwert dagegen seit der bilanziellen Erfassung, ist in diesem Datenfeld null zu erfassen; ein negativer Wert ist nicht zu melden. Das Datenfeld ist für Risikopositionen zu melden, die nach dem verwendeten Rechnungslegungsstandard erfolgswirksam zum beizulegenden Zeitwert bewertet werden. Für Instrumente, die bilanzunwirksam sind oder gemäß dem verwendeten Rechnungslegungsstandard nicht erfolgswirksam zum beizulegenden Zeitwert bewertet werden, ist der Wert „nicht zutreffend“ einzutragen. Das Gleiche gilt für vollständig ausgebuchte Instrumente. Der Betrag der kumulierten Änderungen des beizulegenden Zeitwerts ist in Euro zu melden. In diesem Datenfeld sollen jene Änderungen des beizulegenden Zeitwerts erfasst werden, die ausschließlich aufgrund von Ausfallrisiken entstehen. Änderungen des beizulegenden Zeitwerts können jedoch auch durch andere Faktoren verursacht werden, deren Auswirkungen nicht ohne Weiteres (wenn überhaupt) von den aus Ausfallrisiken resultierenden Effekten isoliert werden können. Ist ein Berichtspflichtiger der Auffassung, dass ein bestimmter Faktor die Bonität beeinflusst, dann kann er bei der Bestimmung des Werts dieses Datenfelds eine Veränderung des beizulegenden Zeitwerts aufgrund des betreffenden Faktors berücksichtigen, sofern die Änderung des beizulegenden Zeitwerts tatsächlich aufgrund von Ausfallrisiken (z. B. einer Bonitätsbeurteilung durch eine externe Ratingagentur) erfolgte. Wenn die beobachtete Einheit die Änderung des beizulegenden Zeitwerts aufgrund dieses bestimmten Ausfallrisikos bemessen kann, ist der entsprechende Wert zu erfassen. Geht ein verändertes Ausfallrisiko allerdings mit Änderungen sonstiger Faktoren einher, die den beizulegenden Zeitwert ebenfalls beeinflussen, deren Einfluss sich aber nicht ohne Weiteres von dem des Ausfallrisikos isolieren lässt, so kann die Gesamtveränderung des beizulegenden Zeitwerts als Näherungswert für die kumulierten Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken angesehen werden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.119 Kreditdaten- statistik Für Instrumente, deren Ausfallrisiko sich seit der erstmaligen Erfassung nicht geändert hat, ist in diesem Datenfeld null zu erfassen. Das Datenfeld Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken ist konsistent zum Datenfeld Kumulierter Wertminderungsbetrag zu melden. Für bilanziell erfasste Instrumente gilt: Sofern eine Wertminderung im Datenfeld Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken gemeldet wird, ist für das Datenfeld Kumulierter Wertminderungsbetrag der Wert „nicht zutreffend“ zu melden und umgekehrt.
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