Balance sheet recognition (RCGNTN_STTS)

Definition: Balance sheet recognition of the financial asset. This data attribute classifies the reported instruments pursuant to their balance sheet recognition in accordance with Annex III and Template 15 of Annex IV to the ITS.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in respect of this data attribute. More specifically, for any instrument reported in the financial dataset, irrespective of the type of instrument, one of the following three values is reported to AnaCredit.

Values: Entirely recognised Definition: Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014. This value is reported for instruments which are recognised for its total amount in the balance sheet. Recognised to the extent of the institution’s continuing involvement Definition: Instrument recognised to the extent of the institution’s continuing involvement, in accordance with Annex III and IV Template 15 Cell M3 of Implementing Regulation (EU) No 680/2014. This value is reported if (a part of) the instrument is recognised in the balance sheet to the extent of the observed agent’s legal entity continuing involvement in accordance with IRFS 7.42D(f). Entirely derecognised Definition: Instrument entirely derecognised, in accordance with Implementing Regulation (EU) No 680/2014. This value is reported if the instrument is not recognised in the balance sheet. General reporting instructions, specific cases and examples This data attribute classifies the reported instruments according to their balance sheet recognition in accordance with the criteria of the ITS. The term “is recognised under the relevant accounting standard” has the same meaning as “is an asset” in the balance sheet. This means that assets are either entirely recognised or recognised to the extent of the institution’s continuing involvement. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Please note that in the context of this attribute, the term “derecognised” does not necessarily mean that the instrument has been recognised at an earlier time. In fact, instruments which have not been recognised from the start may be reported as “derecognised”. Instruments that are not recognised in the balance sheet are therefore reported as “entirely derecognised”. An instrument need not be reported by its economic owner in order to be classified as recognised by the observed agent. For example, in the case of fiduciary loans, an instrument may, in some national GAAPs, be recognised in the financial statement of the observed agent which is the legal, but not the economic owner (i.e. the trustee), in accordance with the accounting standard. Generally, the principles could be taken as an indication of how this data attribute is reported: • a fully written-off instrument: such an instrument is reported as “entirely derecognised” after the write-off takes place as the instrument is no longer recognised in the balance sheet; • an instrument subject to (a) traditional securitisations or (b) transfers other than traditional securitisations: the observed agent which acts as servicer of the instrument, independently if it has been the originator, reports the transferred instruments as “entirely derecognised” unless the observed agent’s involvement continues as defined by the IFRS (please note that an observed agent is deemed to have “continuing involvement” not because it continues to service the instrument but because it bears the credit risk of the instrument); • an instrument subject to a synthetic securitisation: the observed agent which is the originator reports such an instrument as “entirely recognised”; • an instrument that is an intracompany loan: the observed agent which is the institutional unit granting the loan reports the instrument as “entirely derecognised” as intracompany loans are not recognised in the balance sheet of the observed agent’s legal entity; • an instrument that is a fiduciary transaction: the trustee reports the instrument as “entirely recognised” only when it is recognised in its balance sheet according to the accounting standard applicable; • if the instrument is not recognised in the balance sheet, the trustee reports the instrument – and reports it as “entirely derecognised” – only where the trustor is not (a part of) a credit institution resident in a reporting Member State; • where the trustor is an observed agent, the trustee does not report the instrument; in this case, the trustor, as the economic owner of the instrument, reports it as “entirely recognised”. Entirely derecognised instruments which are serviced but not held by the observed agent, and only such instruments, are “fully derecognised instruments being serviced” in accordance with Annex II of the AnaCredit Regulation. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In particular, fiduciary loans which are not treated as assets by a trustee which is the observed agent, as well as intracompany loans, are always treated as “fully derecognised loans being serviced” according to Annex II of the AnaCredit Regulation. However, fully written-off loans which are held by the observed agent and are not recognised in the balance sheet (i.e. the data attribute “balance sheet recognition” is reported as “entirely derecognised”) do not meet the definition of “fully derecognised instruments being serviced” in accordance with Annex II of the AnaCredit Regulation. In other words, “fully derecognised instruments being serviced” and “entirely derecognised instruments” are related but not fully overlapping terms. For more clarification regarding the difference between the terms, please refer to Section 7.4.3 in Part I of the Manual. Partially written-off loans are still considered as entirely recognised until the moment they become fully written-off. The reporting of the data attribute is illustrated using the following examples. Example 19: Written-off loans This example presents a month-by-month overview of the relevant data reported to AnaCredit between 31 December 2018 and 31 March 2019 in relation to a written-off loan. Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018. On 20 February 2019, C fully writes off the loan as D has filed for bankruptcy. The balance sheet recognition is “entirely derecognised after the write-off”. However, as the written-off loan is still held by C, the instrument does not qualify for the specific reporting requirements of “fully derecognised instruments being serviced” as per Annex II of the AnaCredit Regulation, even though it is classified as “entirely derecognised”. Table 51 Month-by-month overview of data reported for a written-off loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Accumulated write-offs (accounting dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised 0.00 100,000.00 31/01/2019 No 100,000.00 - - - 28/02/2019 No 0.00 - - - 31/03/2019 No 0.00 Entirely derecognised 100,000.00 0.00 Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please note also that in the context of AnaCredit eligible instruments that are written-off are reported to AnaCredit until the end of the quarter in which the debtor’s commitment amount falls below the reporting threshold of €25,000. Therefore, depending on the debtor’s commitment amount, the written-off instrument may or may not be reported to AnaCredit after 31 March 2019 (e.g. if at 30 April the debtor’s commitment amount exceeds €25,000 because of other instruments, the written-off instrument is still reported at the reporting reference date). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 20 below presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a loan subject to a traditional securitisation where the originator acts as servicer. For an illustration of what the requirements are in cases where the originator in a traditional securitisation does not act as servicer, please consider the following example. Example 20: Traditional securitisation Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018. On 20 February 2019, C fully transfers the loan to FVC T (traditional securitisation), which meets the criteria to be entirely derecognised in accordance with the relevant accounting standard. C remains the servicer of the instrument. Table 52 Month-by-month overview of data reported for a traditionally securitised loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Type of securitisation (financial dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised Not securitised 100,000.00 31/01/2019 No 100,000.00 - Not securitised - 28/02/2019 Yes 100,000.00 - Traditional securitisation - 31/03/2019 Yes 100,000.00 Entirely derecognised Traditional securitisation Not required 30/04/2019 Yes 100,000.00 - Traditional securitisation - 31/05/2019 Yes 100,000.00 - Traditional securitisation - 30/06/2019 Yes 100,000.00 Entirely derecognised Traditional securitisation Not required Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). In addition, as per Table 1 in Annex II of the AnaCredit Regulation, the data attribute “carrying amount” is not required for instruments which are fully derecognised instruments being serviced, hence the value “Not required” is reported to AnaCredit. Please note that the reporting of the instrument continues beyond 20 February, as after the transfer C acts as servicer of the instrument and the creditor, FVC T, is not a credit institution. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 22 below presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a loan subject to a synthetic securitisation. Example 21: Traditional securitisation where the observed agent does not as servicer 1. Observed agent, Credit Institution C, extends a loan to Debtor D on 10 December 2018. Institution S (which is not a credit institution), a subsidiary of C, acts as servicer of this loan. The loan is an asset on the balance sheet of C. 2. On 20 February 2019, C fully transfers the loan to FVC T (traditional securitisation), which meets the criteria to be entirely derecognised in accordance with the relevant accounting standard. From that moment on, the loan is no longer an asset on the balance sheet of C, but is an asset on the balance sheet of the FVC T (which is not a credit institution). S remains the servicer of the instrument. In connection with the loan, C acts as creditor until 20 February and is therefore required to report the loan to AnaCredit. However, after C fully transfers to FVC T it does not act as creditor to the loan anymore. By contrast, S, which acts as servicer to the loan, both up to and after the moment that C transfer the loan to FVC T, is not a credit institution and is therefore not subject to AnaCredit reporting. Consequently, the loan is not subject to AnaCredit after it is transferred to the FVC T, as C acts neither as creditor nor as servicer, while neither S, which acts as servicer, nor the FVC T, which acts as creditor, is subject to AnaCredit. In other words, given the fact that the instrument has not been written off, the last reporting reference date for the instrument is 31 January 2019 (when it is reported by Credit Institution C). However, if the instrument were written off before being transferred, then Credit Institution C would have to report the instrument (at least) until 31 March 2019. Please note, however, that if C had any servicing activities in relation to the instrument, then it would be considered to be acting as servicer, and the instrument would be subject to AnaCredit reporting. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 23 presents a month-by-month overview of the relevant data reported to AnaCredit in relation to an intracompany loan. Example 22: Synthetic securitisation Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018. On 20 February 2019, C fully transfers the loan following a synthetic securitisation. Table 53 Month-by-month overview of selected data attributes reported for a loan subject to synthetic securitisation Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Type of securitisation (financial dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised Not securitised 100,000.00 31/01/2019 No 100,000.00 - Not securitised - 28/02/2019 No 100,000.00 - Synthetic securitisation - 31/03/2019 No 100,000.00 Entirely recognised Synthetic securitisation 100,000.00 30/04/2019 No 100,000.00 - Synthetic securitisation - 31/05/2019 No 100,000.00 - Synthetic securitisation - 30/06/2019 No 100,000.00 Entirely recognised Synthetic securitisation 100,000.00 Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please note also that the specific reporting requirements for “fully derecognised instruments being serviced” in Annex II of the AnaCredit Regulation are not applicable as the instrument remains “entirely recognised”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 24 presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a fiduciary instrument not being recognised in the balance sheet. Example 23: Intracompany loan Credit Institution C extends a bullet loan in the amount of €100,000 to its foreign branch D on 10 December 2018. Table 54 Month-by-month overview of data reported for an intracompany loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely derecognised Non-applicable 31/01/2019 No 100,000.00 - - 28/02/2019 No 100,000.00 - - 31/03/2019 No 100,000.00 Entirely derecognised Non-applicable Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). The data attribute “carrying amount” does not apply in the case of intracompany loans which are not assets in the balance sheet; therefore the value “Non-applicable” is reported. Please note also that the specific reporting requirements for “fully derecognised instruments being serviced” in Annex II of the AnaCredit Regulation are not applicable as the instrument is held by the credit institution, although it remains “entirely derecognised”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 25 presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a fiduciary loan recognised in the balance sheet of the credit institution acting as servicer. Example 24: Fiduciary loan not recognised in the balance sheet Credit Institution C extends a bullet loan amounting to €100,000 to debtor D on 10 December 2018 on behalf of a third party (not a credit institution). The loan is a fiduciary loan which C does not recognise on its balance sheet. Table 55 Month-by-month overview of data reported for a synthetically securitised loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Fiduciary instrument (financial dataset) Carrying amount (accounting dataset) 31/12/2018 Yes 100,000.00 Entirely derecognised Fiduciary instrument Not required 31/01/2019 Yes 100,000.00 - Fiduciary instrument - 28/02/2019 Yes 100,000.00 - Fiduciary instrument - 31/03/2019 Yes 100,000.00 Entirely derecognised Fiduciary instrument Not required 30/04/2019 Yes 100,000.00 - Fiduciary instrument - 31/05/2019 Yes 100,000.00 - Fiduciary instrument - 30/06/2019 Yes 100,000.00 Entirely derecognised Fiduciary instrument Not required Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please note also that the specific reporting requirements for “fully derecognised instruments being serviced” of Annex II of the AnaCredit Regulation applies as the instrument is serviced by C and is not recognised in the balance sheet of C. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Balance sheet recognition of the financial asset. This data attribute classifies the reported instruments pursuant to their balance sheet recognition in accordance with Annex III and Template 15 of Annex IV to the ITS.

Reporting qualification: This data attribute is always reported, i.e. there can be no derogations in respect of this data attribute. More specifically, for any instrument reported in the financial dataset, irrespective of the type of instrument, one of the following three values is reported to AnaCredit.

Values: Entirely recognised Definition: Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014. This value is reported for instruments which are recognised for its total amount in the balance sheet. Recognised to the extent of the institution’s continuing involvement Definition: Instrument recognised to the extent of the institution’s continuing involvement, in accordance with Annex III and IV Template 15 Cell M3 of Implementing Regulation (EU) No 680/2014. This value is reported if (a part of) the instrument is recognised in the balance sheet to the extent of the observed agent’s legal entity continuing involvement in accordance with IRFS 7.42D(f). Entirely derecognised Definition: Instrument entirely derecognised, in accordance with Implementing Regulation (EU) No 680/2014. This value is reported if the instrument is not recognised in the balance sheet. General reporting instructions, specific cases and examples This data attribute classifies the reported instruments according to their balance sheet recognition in accordance with the criteria of the ITS. The term “is recognised under the relevant accounting standard” has the same meaning as “is an asset” in the balance sheet. This means that assets are either entirely recognised or recognised to the extent of the institution’s continuing involvement. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Please note that in the context of this attribute, the term “derecognised” does not necessarily mean that the instrument has been recognised at an earlier time. In fact, instruments which have not been recognised from the start may be reported as “derecognised”. Instruments that are not recognised in the balance sheet are therefore reported as “entirely derecognised”. An instrument need not be reported by its economic owner in order to be classified as recognised by the observed agent. For example, in the case of fiduciary loans, an instrument may, in some national GAAPs, be recognised in the financial statement of the observed agent which is the legal, but not the economic owner (i.e. the trustee), in accordance with the accounting standard. Generally, the principles could be taken as an indication of how this data attribute is reported: • a fully written-off instrument: such an instrument is reported as “entirely derecognised” after the write-off takes place as the instrument is no longer recognised in the balance sheet; • an instrument subject to (a) traditional securitisations or (b) transfers other than traditional securitisations: the observed agent which acts as servicer of the instrument, independently if it has been the originator, reports the transferred instruments as “entirely derecognised” unless the observed agent’s involvement continues as defined by the IFRS (please note that an observed agent is deemed to have “continuing involvement” not because it continues to service the instrument but because it bears the credit risk of the instrument); • an instrument subject to a synthetic securitisation: the observed agent which is the originator reports such an instrument as “entirely recognised”; • an instrument that is an intracompany loan: the observed agent which is the institutional unit granting the loan reports the instrument as “entirely derecognised” as intracompany loans are not recognised in the balance sheet of the observed agent’s legal entity; • an instrument that is a fiduciary transaction: the trustee reports the instrument as “entirely recognised” only when it is recognised in its balance sheet according to the accounting standard applicable; • if the instrument is not recognised in the balance sheet, the trustee reports the instrument – and reports it as “entirely derecognised” – only where the trustor is not (a part of) a credit institution resident in a reporting Member State; • where the trustor is an observed agent, the trustee does not report the instrument; in this case, the trustor, as the economic owner of the instrument, reports it as “entirely recognised”. Entirely derecognised instruments which are serviced but not held by the observed agent, and only such instruments, are “fully derecognised instruments being serviced” in accordance with Annex II of the AnaCredit Regulation. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In particular, fiduciary loans which are not treated as assets by a trustee which is the observed agent, as well as intracompany loans, are always treated as “fully derecognised loans being serviced” according to Annex II of the AnaCredit Regulation. However, fully written-off loans which are held by the observed agent and are not recognised in the balance sheet (i.e. the data attribute “balance sheet recognition” is reported as “entirely derecognised”) do not meet the definition of “fully derecognised instruments being serviced” in accordance with Annex II of the AnaCredit Regulation. In other words, “fully derecognised instruments being serviced” and “entirely derecognised instruments” are related but not fully overlapping terms. For more clarification regarding the difference between the terms, please refer to Section 7.4.3 in Part I of the Manual. Partially written-off loans are still considered as entirely recognised until the moment they become fully written-off. The reporting of the data attribute is illustrated using the following examples. Example 19: Written-off loans This example presents a month-by-month overview of the relevant data reported to AnaCredit between 31 December 2018 and 31 March 2019 in relation to a written-off loan. Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018. On 20 February 2019, C fully writes off the loan as D has filed for bankruptcy. The balance sheet recognition is “entirely derecognised after the write-off”. However, as the written-off loan is still held by C, the instrument does not qualify for the specific reporting requirements of “fully derecognised instruments being serviced” as per Annex II of the AnaCredit Regulation, even though it is classified as “entirely derecognised”. Table 51 Month-by-month overview of data reported for a written-off loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Accumulated write-offs (accounting dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised 0.00 100,000.00 31/01/2019 No 100,000.00 - - - 28/02/2019 No 0.00 - - - 31/03/2019 No 0.00 Entirely derecognised 100,000.00 0.00 Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please note also that in the context of AnaCredit eligible instruments that are written-off are reported to AnaCredit until the end of the quarter in which the debtor’s commitment amount falls below the reporting threshold of €25,000. Therefore, depending on the debtor’s commitment amount, the written-off instrument may or may not be reported to AnaCredit after 31 March 2019 (e.g. if at 30 April the debtor’s commitment amount exceeds €25,000 because of other instruments, the written-off instrument is still reported at the reporting reference date). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 20 below presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a loan subject to a traditional securitisation where the originator acts as servicer. For an illustration of what the requirements are in cases where the originator in a traditional securitisation does not act as servicer, please consider the following example. Example 20: Traditional securitisation Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018. On 20 February 2019, C fully transfers the loan to FVC T (traditional securitisation), which meets the criteria to be entirely derecognised in accordance with the relevant accounting standard. C remains the servicer of the instrument. Table 52 Month-by-month overview of data reported for a traditionally securitised loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Type of securitisation (financial dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised Not securitised 100,000.00 31/01/2019 No 100,000.00 - Not securitised - 28/02/2019 Yes 100,000.00 - Traditional securitisation - 31/03/2019 Yes 100,000.00 Entirely derecognised Traditional securitisation Not required 30/04/2019 Yes 100,000.00 - Traditional securitisation - 31/05/2019 Yes 100,000.00 - Traditional securitisation - 30/06/2019 Yes 100,000.00 Entirely derecognised Traditional securitisation Not required Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). In addition, as per Table 1 in Annex II of the AnaCredit Regulation, the data attribute “carrying amount” is not required for instruments which are fully derecognised instruments being serviced, hence the value “Not required” is reported to AnaCredit. Please note that the reporting of the instrument continues beyond 20 February, as after the transfer C acts as servicer of the instrument and the creditor, FVC T, is not a credit institution. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 22 below presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a loan subject to a synthetic securitisation. Example 21: Traditional securitisation where the observed agent does not as servicer 1. Observed agent, Credit Institution C, extends a loan to Debtor D on 10 December 2018. Institution S (which is not a credit institution), a subsidiary of C, acts as servicer of this loan. The loan is an asset on the balance sheet of C. 2. On 20 February 2019, C fully transfers the loan to FVC T (traditional securitisation), which meets the criteria to be entirely derecognised in accordance with the relevant accounting standard. From that moment on, the loan is no longer an asset on the balance sheet of C, but is an asset on the balance sheet of the FVC T (which is not a credit institution). S remains the servicer of the instrument. In connection with the loan, C acts as creditor until 20 February and is therefore required to report the loan to AnaCredit. However, after C fully transfers to FVC T it does not act as creditor to the loan anymore. By contrast, S, which acts as servicer to the loan, both up to and after the moment that C transfer the loan to FVC T, is not a credit institution and is therefore not subject to AnaCredit reporting. Consequently, the loan is not subject to AnaCredit after it is transferred to the FVC T, as C acts neither as creditor nor as servicer, while neither S, which acts as servicer, nor the FVC T, which acts as creditor, is subject to AnaCredit. In other words, given the fact that the instrument has not been written off, the last reporting reference date for the instrument is 31 January 2019 (when it is reported by Credit Institution C). However, if the instrument were written off before being transferred, then Credit Institution C would have to report the instrument (at least) until 31 March 2019. Please note, however, that if C had any servicing activities in relation to the instrument, then it would be considered to be acting as servicer, and the instrument would be subject to AnaCredit reporting. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 23 presents a month-by-month overview of the relevant data reported to AnaCredit in relation to an intracompany loan. Example 22: Synthetic securitisation Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018. On 20 February 2019, C fully transfers the loan following a synthetic securitisation. Table 53 Month-by-month overview of selected data attributes reported for a loan subject to synthetic securitisation Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Type of securitisation (financial dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised Not securitised 100,000.00 31/01/2019 No 100,000.00 - Not securitised - 28/02/2019 No 100,000.00 - Synthetic securitisation - 31/03/2019 No 100,000.00 Entirely recognised Synthetic securitisation 100,000.00 30/04/2019 No 100,000.00 - Synthetic securitisation - 31/05/2019 No 100,000.00 - Synthetic securitisation - 30/06/2019 No 100,000.00 Entirely recognised Synthetic securitisation 100,000.00 Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please note also that the specific reporting requirements for “fully derecognised instruments being serviced” in Annex II of the AnaCredit Regulation are not applicable as the instrument remains “entirely recognised”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 24 presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a fiduciary instrument not being recognised in the balance sheet. Example 23: Intracompany loan Credit Institution C extends a bullet loan in the amount of €100,000 to its foreign branch D on 10 December 2018. Table 54 Month-by-month overview of data reported for an intracompany loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely derecognised Non-applicable 31/01/2019 No 100,000.00 - - 28/02/2019 No 100,000.00 - - 31/03/2019 No 100,000.00 Entirely derecognised Non-applicable Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). The data attribute “carrying amount” does not apply in the case of intracompany loans which are not assets in the balance sheet; therefore the value “Non-applicable” is reported. Please note also that the specific reporting requirements for “fully derecognised instruments being serviced” in Annex II of the AnaCredit Regulation are not applicable as the instrument is held by the credit institution, although it remains “entirely derecognised”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 25 presents a month-by-month overview of the relevant data reported to AnaCredit in relation to a fiduciary loan recognised in the balance sheet of the credit institution acting as servicer. Example 24: Fiduciary loan not recognised in the balance sheet Credit Institution C extends a bullet loan amounting to €100,000 to debtor D on 10 December 2018 on behalf of a third party (not a credit institution). The loan is a fiduciary loan which C does not recognise on its balance sheet. Table 55 Month-by-month overview of data reported for a synthetically securitised loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Fiduciary instrument (financial dataset) Carrying amount (accounting dataset) 31/12/2018 Yes 100,000.00 Entirely derecognised Fiduciary instrument Not required 31/01/2019 Yes 100,000.00 - Fiduciary instrument - 28/02/2019 Yes 100,000.00 - Fiduciary instrument - 31/03/2019 Yes 100,000.00 Entirely derecognised Fiduciary instrument Not required 30/04/2019 Yes 100,000.00 - Fiduciary instrument - 31/05/2019 Yes 100,000.00 - Fiduciary instrument - 30/06/2019 Yes 100,000.00 Entirely derecognised Fiduciary instrument Not required Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please note also that the specific reporting requirements for “fully derecognised instruments being serviced” of Annex II of the AnaCredit Regulation applies as the instrument is serviced by C and is not recognised in the balance sheet of C. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Dieses Datenfeld klassifiziert die gemeldeten Instrumente nach ihrem bilanziellen Ansatz in Übereinstimmung mit den Kriterien der ITS, genauer des Anhang III und Meldeschema 15 in Anhang IV geänderte ITS. Die Bezeichnung „nach dem jeweiligen Rechnungslegungsstandard erfasst“ ist gleichbedeutend mit „ist ein Aktivum“ in der Bilanz der beobachteten Einheit. Dies bedeutet, dass die Vermögenswerte entweder vollständig oder nach Maßgabe des anhaltenden Engagements des Instituts erfasst sind. Es ist einer der drei folgenden Werte anzugeben. Vollständig erfasst Das Instrument wird im Einklang mit den ITS vollständig erfasst. Dieser Wert ist für Instrumente zu melden, deren Gesamtbetrag vollständig in der Bilanz erfasst wird, unabhängig davon, ob die Forderung aktuell einen positiven Wert ausweist oder nicht. Demnach sind beispielsweise auch bereitgestellte, aber (vorübergehend) nicht in Anspruch genommene Kreditlinien mit diesem Wert zu erfassen. Erfasst nach Maßgabe des anhaltenden Engagements des Instituts Das Instrument wurde nach Maßgabe des anhaltenden Engagements des Instituts in Übereinstimmung mit Anhang III und IV, Meldeschema 15, Zelle M3 der geänderten ITS erfasst. Dieser Wert ist zu melden, wenn das Instrument (oder ein Teil davon) entsprechend dem anhaltenden Engagement des Instituts gemäß IFRS 7.42D(f) in der Bilanz erfasst wird. Vollständig ausgebucht Das Instrument wurde entsprechend den ITS vollständig ausgebucht. Dieser Wert ist zu melden, wenn das Instrument nicht in der Bilanz erfasst ist. Die Bezeichnung „ausgebucht“ impliziert im Zusammenhang mit diesem Datenfeld nicht zwangsläufig, dass das Instrument zu einem früheren Zeitpunkt erfasst war. Auch Instrumente, die von Beginn an nicht erfasst wurden, können als „ausgebucht“ gemeldet werden. Somit werden alle Instrumente, die nicht in der Bilanz erfasst sind, als „vollständig ausgebucht“ gemeldet. Instrumente müssen nicht von ihrem wirtschaftlichen Eigentümer gemeldet werden, um als von der beobachteten Einheit bilanziert klassifiziert zu werden. So sehen z. B. die Rechnungslegungsstandards einiger nationaler GAAP vor, dass Treuhandkredite in der Bilanz der beobachteten Einheit, die rechtlicher, jedoch nicht wirtschaftlicher Eigentümer ist (d. h. in der Bilanz des Treuhänders), erfasst werden. Allgemein können die folgenden Grundsätze als Orientierung für die Meldung dieses Datenfelds dienen: – Vollständig abgeschriebene Instrumente: Solche Instrumente werden nach der Abschreibung als „vollständig ausgebucht“ gemeldet, da das Instrument dann nicht mehr in der Bilanz erfasst ist. – Instrumente, die Gegenstand i) einer traditionellen Verbriefung oder ii) einer anderweitigen Übertragung außer in Form einer traditionellen Verbriefung sind: Die beobachtete Einheit, die als Servicer des Instruments fungiert – unabhängig davon, ob sie auch der Originator war – meldet die übertragenen Instrumente als „vollständig ausgebucht“, es sei denn, es besteht ein anhaltendes Engagement der beobachteten Einheit nach Maßgabe der IFRS (hierbei ist zu beachten, dass sich ein „anhaltendes Engagement“ der beobachteten Einheit nicht daraus ergibt, Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.110 Kreditdaten- statistik dass sie das Instrument weiter als Servicer verwaltet, sondern dass sie das Kreditrisiko des Instruments trägt). – Instrumente, die in Form einer synthetischen Verbriefung verbrieft sind: Die beobachtete Einheit, die der Originator des Instruments ist, meldet dieses als „vollständig erfasst“. – Instrumente, bei denen es sich um unternehmensinterne Kredite beobachteter Einheiten eines Kreditinstituts handelt, das im Euroraum gebietsansässig ist: Die beobachtete Einheit, die als institutionelle Einheit den Kredit gewährt, meldet das Instrument als „vollständig ausgebucht“, da unternehmensinterne Kredite nicht in der Bilanz des Berichtspflichtigen erfasst werden. Unternehmensinterne Kredite beobachteter Einheiten von Kreditinstituten, die außerhalb der Eurozone ansässig sind, sind dagegen als „vollständig erfasst“ zu melden. – Instrumente, bei denen es sich um Treuhandgeschäfte handelt: i) Der Treuhänder meldet das Instrument – als „vollständig erfasst“, wenn er es nach Maßgabe des verwendeten Rechnungslegungsstandards in der Bilanz erfasst. – als „vollständig ausgebucht“, wenn er es nach Maßgabe des verwendeten Rechnungslegungsstandards in der Bilanz nicht erfasst und es sich beim Treugeber um die Einheit eines Kreditinstitutes handelt, die nicht in einem Berichtsmitgliedsstaat ansässig ist. – gar nicht, wenn er es nach Maßgabe des verwendeten Rechnungslegungsstandards in der Bilanz nicht erfasst und es sich beim Treugeber um die Einheit eines Kreditinstitutes handelt, die in einem Berichtsmitgliedsstaat ansässig ist. ii) Meldet der Treuhänder das Geschäft, muss zusätzlich im Datenfeld Treuhandkredit der Wert „Auf Treuhandbasis gehaltenes Instrument“ angegeben werden. iii) Der Treugeber, sofern es sich um eine beobachtete Einheit handelt, meldet das Instrument in seiner Eigenschaft als wirtschaftlicher Eigentümer mit dem Wert „vollständig erfasst“. – Instrumente, die in der Vergangenheit einen Ausstehenden Nominalwert größer 0 aufwiesen, der inzwischen zurückgezahlt wurde (z. B. bei „Überziehungskrediten“ oder „revolvierenden Krediten“) oder die noch nicht ausgezahlt wurden (z. B. „Kreditlinien“ vor dem Abwicklungsdatum) und daher einen Außerbilanziellen Wert aufweisen, sind als „vollständig erfasst“ zu melden.Dadurch wird der Grundsatz gewahrt, dass der bilanzielle Ansatz die Behandlung des Instruments als Vermögenswert widerspiegelt, während zugleich die relevanten Rechnungslegungsdaten gemeldet werden können. Als „vollständig ausgebuchte, verwaltete Instrumente“ gemäß der Definition in Anhang II AnaCredit-Verordnung werden ausschließlich solche „vollständig ausgebuchten“ Instrumente gemeldet, die von der beobachteten Einheit als Servicer verwaltet, aber nicht gehalten werden. So werden insbesondere Treuhandkredite, die nicht in der Bilanz des Treuhänders, der zugleich die beobachtete Einheit ist, erfasst sind, sowie Kredite zwischen beobachteten Einheiten desselben Berichtspflichtigen wie „vollständig ausgebuchte, verwaltete Kredite“ gemäß Anhang II AnaCredit-Verordnung behandelt, was die Datenfelder der Tabelle Rechnungslegungsdaten angeht. Demgegenüber entsprechen vollständig abgeschriebene Kredite, die von der beobachteten Einheit gehalten, aber nicht in der Bilanz erfasst sind (d. h. bei denen im Datenfeld bilanzieller Ansatz der Wert „vollständig ausgebucht“ eingetragen ist), nicht der Definition vollständig ausgebuchter, verwalteter Instrumente gemäß Anhang II AnaCredit-Verordnung. Die Konzepte „vollständig ausDeutsche Bundesbank Statistik Richtlinien Januar 2026 6.111 Kreditdaten- statistik gebuchte, verwaltete Instrumente“ und „vollständig ausgebuchte Instrumente“ sind somit verwandt, überlappen sich aber nicht vollständig. Teilweise abgeschriebene Kredite werden so lange weiter als „vollständig erfasst“ betrachtet, bis sie ganz abgeschrieben sind.