Accumulated impairment amount (ACCMLTD_IMPRMNT)

Definition: Accumulated impairment amount. The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following amounts: (i) loss allowance at an amount equal to 12-month expected credit losses; (ii) loss allowance at an amount equal to lifetime expected credit losses. Under GAAP, the accumulated impairment relates to the following amounts: (i) loss allowance at an amount equal to general allowances; (ii) loss allowance at an amount equal to specific allowances. In the case of instruments subject to impairment, a positive amount of accumulated impairment amount is reported if credit losses are expected for the instrument or if general or specific allowances are associated with the instrument (or a portfolio to which the instrument belongs) in accordance with the respective accounting standard.

Reporting qualification: This data attribute is not reported for fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation, so in such cases the value “Not required” is reported. Additionally, if for the data attribute “type of impairment” the value reported is “Non- applicable” (which covers cases where the instrument is “not subject to impairment”; please refer to Section 5.4.6 for details), the accumulated impairment amount is reported as “Non-applicable”. In all other cases, an amount of loss allowances that is held against or is allocated to the instrument is reported. This includes cases where the amount of loss allowances is 0 (zero). In particular, the accumulated impairment amount is always reported for financial assets at amortised cost or at fair value through other comprehensive income (according to IFRS 9 classification). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: Amounts of accumulated impairment are reported in units of euro. General reporting instructions, specific cases and examples The data attribute “accumulated impairment amount” is not applicable to instruments classified as “financial assets held for trading”, “non-trading financial assets mandatorily at fair value through profit or loss” or “financial assets designated at fair value through profit or loss” if the IFRS accounting portfolios are reported in the data attribute “accounting classification of instruments”. Similarly, the attribute is not applicable to instruments classified as “trading financial assets”, “financial assets designated at fair value through profit or loss” and ”non-trading non-derivative financial assets measured at fair value through profit or loss” if the national GAAP accounting portfolios are reported in the data attribute “accounting classification of instruments”. If the data attribute “accumulated impairment amount” is reported, the data attributes “type of impairment” and “impairment assessment method” further specify which type and method (IFRS stages 1, 2 or 3, or, in the case of GAAP, specific or general allowances; individually or collectively assessed) were used in order to calculate the accumulated impairment amount. Please note that the definition of loss allowance under IFRS describes three stages as referred to in the data attribute “type of impairment”, with the value “loss allowance at an amount equal to lifetime expected credit losses” corresponding to both Stage 2 and Stage 3, as it is a lifetime expected loss that is estimated under IFRS for these two stages. In the case of instruments for which the impairment is collectively assessed (where the data attribute “impairment assessment method” is reported as “collectively assessed”), the accumulated impairment amount that is determined for the total pool of instruments (to which the instrument is assigned for the purpose of the collective assessment) is allocated as appropriate to the individual instrument on the basis that only collectively assessed impairment amounts that are relevant for AnaCredit eligible instruments within the pool assessed are included in the re-distribution (in order to avoid excessive impairments). For an illustration of how the data attribute “accumulated impairment amount” is reported, including with regard to its relationship with other accounting dataset data attributes, please consider the following example. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Accumulated impairment amount. The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following amounts: (i) loss allowance at an amount equal to 12-month expected credit losses; (ii) loss allowance at an amount equal to lifetime expected credit losses. Under GAAP, the accumulated impairment relates to the following amounts: (i) loss allowance at an amount equal to general allowances; (ii) loss allowance at an amount equal to specific allowances. In the case of instruments subject to impairment, a positive amount of accumulated impairment amount is reported if credit losses are expected for the instrument or if general or specific allowances are associated with the instrument (or a portfolio to which the instrument belongs) in accordance with the respective accounting standard.

Reporting qualification: This data attribute is not reported for fully derecognised instruments being serviced as defined in Annex II of the AnaCredit Regulation, so in such cases the value “Not required” is reported. Additionally, if for the data attribute “type of impairment” the value reported is “Non- applicable” (which covers cases where the instrument is “not subject to impairment”; please refer to Section 5.4.6 for details), the accumulated impairment amount is reported as “Non-applicable”. In all other cases, an amount of loss allowances that is held against or is allocated to the instrument is reported. This includes cases where the amount of loss allowances is 0 (zero). In particular, the accumulated impairment amount is always reported for financial assets at amortised cost or at fair value through other comprehensive income (according to IFRS 9 classification). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: Amounts of accumulated impairment are reported in units of euro. General reporting instructions, specific cases and examples The data attribute “accumulated impairment amount” is not applicable to instruments classified as “financial assets held for trading”, “non-trading financial assets mandatorily at fair value through profit or loss” or “financial assets designated at fair value through profit or loss” if the IFRS accounting portfolios are reported in the data attribute “accounting classification of instruments”. Similarly, the attribute is not applicable to instruments classified as “trading financial assets”, “financial assets designated at fair value through profit or loss” and ”non-trading non-derivative financial assets measured at fair value through profit or loss” if the national GAAP accounting portfolios are reported in the data attribute “accounting classification of instruments”. If the data attribute “accumulated impairment amount” is reported, the data attributes “type of impairment” and “impairment assessment method” further specify which type and method (IFRS stages 1, 2 or 3, or, in the case of GAAP, specific or general allowances; individually or collectively assessed) were used in order to calculate the accumulated impairment amount. Please note that the definition of loss allowance under IFRS describes three stages as referred to in the data attribute “type of impairment”, with the value “loss allowance at an amount equal to lifetime expected credit losses” corresponding to both Stage 2 and Stage 3, as it is a lifetime expected loss that is estimated under IFRS for these two stages. In the case of instruments for which the impairment is collectively assessed (where the data attribute “impairment assessment method” is reported as “collectively assessed”), the accumulated impairment amount that is determined for the total pool of instruments (to which the instrument is assigned for the purpose of the collective assessment) is allocated as appropriate to the individual instrument on the basis that only collectively assessed impairment amounts that are relevant for AnaCredit eligible instruments within the pool assessed are included in the re-distribution (in order to avoid excessive impairments). For an illustration of how the data attribute “accumulated impairment amount” is reported, including with regard to its relationship with other accounting dataset data attributes, please consider the following example. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Dies ist der Betrag von Verlustberichtigungen, die zum Meldestichtag mit dem Instrument verrechnet oder ihm zugeordnet werden. Dieses Datenfeld gilt für Instrumente, die gemäß dem angewendeten Rechnungslegungsstandard einer Wertminderung unterliegen können. Gemäß IFRS betreffen kumulierte Wertminderungen folgende Beträge: – Verlustberichtigung in Höhe eines Betrages gleich einem erwarteten Kreditausfall über 12 Monate – Verlustberichtigung in Höhe eines Betrages gleich einem erwarteten Kreditausfall über die Laufzeit Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.112 Kreditdaten- statistik Gemäß nationalen Rechnungslegungsvorschriften (national GAAP) betreffen kumulierte Wertminderungen folgende Beträge: – Verlustberichtigung in Höhe der Pauschalwertberichtigungen – Verlustberichtigung in Höhe der Einzelwertberichtigungen Vorsorgebeträge für allgemeine Bankrisiken nach § 340f HGB sind dagegen nicht als kumulierte Wertminderungen zu melden.1) Bei Instrumenten, die einer Wertminderung unterliegen können, wird ein positiver kumulierter Wertminderungsbetrag gemeldet, wenn für das Instrument ein Kreditausfall zu erwarten ist oder wenn in Übereinstimmung mit dem anzuwendenden Rechnungslegungsstandard Pauschal- oder Einzelwertberichtigungen in Zusammenhang mit dem Instrument (oder einem Portfolio, zu dem das Instrument gehört) erfolgen. Wird im Datenfeld Art der Wertminderung der Wert „nicht zutreffend“ gemeldet, dann ist der kumulierte Wertminderungsbetrag ebenfalls als „nicht zutreffend“ zu melden. Das Gleiche gilt für den Fall, dass ein vollständig ausgebuchtes Instrument vorliegt. In allen anderen Fällen wird der Betrag der zum Meldestichtag mit dem Instrument verrechneten oder ihm zugeordneten Verlustberichtigungen gemeldet, und zwar auch dann, wenn dieser null ist. Stets berichtspflichtig ist der kumulierte Wertminderungsbetrag bei den gemäß IFRS 9 klassifizierten finanziellen Vermögenswerten, die zum beizulegenden Zeitwert mit Erfassung der Veränderungen im sonstigen Ergebnis (Other Comprehensive Income) oder zu fortgeführten Anschaffungskosten bewertet werden. Werden im Datenfeld Rechnungslegungsklassifikation von Instrumenten IFRS-Rechnungslegungsportfolios gemeldet, dann findet das Datenfeld kumulierter Wertminderungsbetrag bei Instrumenten der Kategorien „zu Handelszwecken gehaltene finanzielle Vermögenswerte“, “nicht zu Handelszwecken gehaltene, verbindlich erfolgswirksam zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte“ und „finanzielle Vermögenswerte, die erfolgswirksam zum beizulegenden Zeitwert bewertet werden“ keine Anwendung. Analog dazu findet es im Fall von Rechnungslegungsportfolios nach nationalen GAAP keine Anwendung bei Instrumenten der Kategorien „zu Handelszwecken gehaltene finanzielle Vermögenswerte“, “nicht zu Handelszwecken gehaltene, verbindlich erfolgswirksam zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte“ und „nicht zu Handelszwecken gehaltene, nicht derivative, erfolgswirksam zum beizulegenden Zeitwert bewertete finanzielle Vermögenswerte“. Wird ein kumulierter Wertminderungsbetrag gemeldet, dann muss in den Datenfeldern Art der Wertminderung und Verfahren zur Bewertung der Wertminderung näher spezifiziert werden, welche Art und Methode zur Ermittlung des kumulierten Wertminderungsbetrags verwendet wurde: „Stufe 1 (IFRS)“, „Stufe 2 (IFRS)“, „Stufe 3 (IFRS)“ oder POCI (IFRS), bzw. „spezifische Berichtigungen (GAAP)“ oder „allgemeine Berichtigungen (GAAP)“; „Einzelwertberichtigung“ oder „Pauschalwertberichtigung“. 1 Dies gilt verbindlich ab dem Meldestichtag 31.12.2024. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.113 Kreditdaten- statistik Die Wertminderungsdefinition gemäß IFRS umfasst vier Stufen, die im Datenfeld Art der Wertminderung zur Auswahl stehen, wobei die Verlustberichtigung in Höhe eines Betrags gleich einem erwarteten Kreditausfall über die Laufzeit sowohl Stufe 2, Stufe 3 als auch POCI von IFRS entspricht, da in diesen drei Stufen der erwartete Verlust über die gesamte Laufzeit geschätzt wird. Wird die Wertminderung für ein Instrument pauschal durch Zusammenfassung mit anderen Instrumenten ermittelt (d. h., wird im Datenfeld Verfahren zur Bewertung der Wertminderung der Wert „Pauschalwertberichtigung“ gemeldet), dann wird der für den gesamten Instrumentenpool (dem das Instrument zum Zwecke der Pauschalwertberichtigung zugeordnet wurde) berechnete kumulierte Wertminderungsbetrag angemessen auf die einzelnen Instrumente verteilt, wobei bei der Aufteilung nur die Wertminderungen für die unter AnaCredit fallenden Instrumente im Wertberichtigungspool berücksichtigt werden (um übermäßige Wertminderungen zu vermeiden). Das Datenfeld Kumulierter Wertminderungsbetrag ist konsistent zum Datenfeld Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken zu melden. Für bilanziell erfasste Instrumente gilt: Sofern eine Wertminderung im Datenfeld Kumulierter Wertminderungsbetrag gemeldet wird, ist für das Datenfeld Kumulierte Änderungen des beizulegenden Zeitwerts aufgrund von Ausfallrisiken der Wert „nicht zutreffend“ zu melden und umgekehrt.