Annual turnover (ANNL_TRNVR)

Edition: second edition Veröffentlicht: 27.05.2019 aktuell Zum Quelldokument →

Definition: Annual turnover. The annual sales volume net of all discounts and sales taxes of the counterparty in accordance with Recommendation 2003/361/EC. It is equivalent to the concept of “total annual sales” in Article 153(4) of Regulation (EU) No 575/2013. This data attribute represents the annual turnover (sales) of a counterparty.

Reporting qualification: This attribute is reported for all debtors resident in a reporting Member State (RMS) to which at least one instrument has been originated at or after 1 September 2018. A general reporting obligation applies for other debtors, protection providers, head office undertakings, immediate and ultimate parent undertakings, and originators resident in an RMS. However, the relevant NCB may decide not to collect this information from individual reporting agents (cf. Table 2 in Annex III to the AnaCredit Regulation). When this data attribute is not required by the relevant NCB, the value “not required” is reported. In the case of reporting agents, observed agents, creditors and servicers resident in an RMS, the value “not required” is reported. This attribute is not reported for counterparties which are not resident in an RMS (cf. Table 3 in Annex III to the AnaCredit Regulation).

Values: The annual turnover is reported in euro. Foreign currency amounts are converted into euro at the respective ECB euro foreign exchange rate (i.e. the mid-rate) at the relevant reference date. For more details regarding the relevant date, please refer to Section 2.3. General reporting instructions, specific cases and examples For information regarding the scope of the consolidation for the reporting of the “number of employees”, “balance sheet total” and “annual turnover”, please refer to Section 12.2.3.2. The data attribute “balance sheet total” is reported in relation to the legal entity and not in relation to the institutional units that are part of the legal entity Revision mark: clarification is included concerning the use of “not required” Revision mark: the clarifications are streamlined in line with Q&A 2018/0046 and also taking into consideration the explanations in Section 12.2.3 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes The “annual turnover” is applicable only to enterprises. As explained for the data attribute “number of employees”, according to Article 4 of the Annex to Commission Recommendation 2003/361/EC the data to apply to the annual turnover are those relating to the latest approved accounting period and calculated on an annual basis. They are taken into account from the date of closure of the accounts. The amount reported for the turnover is calculated excluding value added tax (VAT) and other indirect taxes. In the case of newly established enterprises, whose accounts have not yet been approved, the data to apply are to be derived from a bona fide estimate made in the course of the financial year. If a counterparty is a foreign branch or special fund, “non-applicable” is reported (please refer to Section 12.2.2.3 for more information about the applicability and scope of this data attribute for foreign branches and special funds). This data attribute is updated whenever the reporting agent is aware of a change in the counterparty’s annual turnover (as based on the latest approved accounting statement), and at least when a new instrument is issued vis-à-vis the counterparty.