Commitment amount at inception (CMMTMNT_INCPTN)

Observed agent’s maximum exposure to credit risk on the inception date of the instrument, without taking into account any protection held or other credit enhancements. Total commitment amount on the inception date is established during the approval process and is intended to restrict an observed agent’s amount of credit risk to a given counterparty for the relevant instrument. The amount reported in this data attribute is the amount committed by the creditor under the instrument. In particular, it is the agreed credit limit (if any), that is contractually agreed between the debtor and the creditor, and above which the debit balances of the instrument/instruments may not rise in accordance with the contract. For fixed-sum credits, the commitment amount is the fixed sum specified in the contract giving rise to the instrument, irrespective of whether the amount is drawn in one amount or by instalments (tranches). Contractual changes in the commitment amount are not subject to AnaCredit reporting in the sense that the commitment amount at inception is not updatable. For example, consider a fixed-sum credit where at inception a commitment amount was contractually agreed but the debtor later decides to adjust this amount downwards. And although the contract is amended accordingly, the change does not trigger any updates of the commitment amount at inception. Commitment amount at inception is not subject to updates, also in the case of contractual changes thereof 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For multiple instruments drawn under the so-called limit structures, the commitment amount at inception is allocated to each such instrument according to allocation logic of the reporting agent. To this extent the sum of allocated amounts is not expected to be higher than the total commitment amount at inception of the limit structure. For more details regarding reporting multiple instruments arising under a multi- instrument credit facility, refer to Part III of the Manual, which deals specifically with this subject. For debit balances without an agreed credit limit the value “Non-applicable” is reported. Example 9: Commitment amount at inception Credit Institution C enters into a contract (Cont#1) with Debtor D on 10 December 2018 to extend a fixed-amount loan of €200,000 (Inst#1) to be drawn in two instalments. On 20 February 2019, the first instalment of €100,000 is paid out. In May 2019, Debtor D communicates to C that it will not draw any additional funds, and as of 29 May 2019 the initial contract is changed and the repayment schedule is adjusted. The instrument is initially reported to AnaCredit as of February 2019. This is presented in Table 26. Table 26 Relevant data attributes reported as of 28 February 2019 Reporting reference date Contract identifier Instrument identifier Commitment amount at inception Inception date Settlement date 28/02/2019 CONT#1 INST#1 200,000.00 10/12/2018 20/02/2019 Under the condition that no changes other than those mentioned above take place after the initial reporting of the instrument, no updates of the instrument dataset are required, not even as of 31 May 2019 despite the contractual change. However, it is expected that the decrease in the commitment amount will be reflected in such data attributes as the off-balance-sheet amount reported in the financial dataset or in the accounting dataset in which the renegotiation flag is raised in the accounting dataset as of 31 May 2019. Table 27 Relevant data attributes in the accounting dataset after the contractual change of the commitment amount Reporting reference date Contract identifier Instrument identifier Status of forbearance and renegotiation Date of the forbearance and renegotiation status 30/06/2019 CONT#1 INST#1 Renegotiated instrument without forbearance measures 29/05/2019 Please note that the contractual change does not affect the commitment amount at inception. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Observed agent’s maximum exposure to credit risk on the inception date of the instrument, without taking into account any protection held or other credit enhancements. Total commitment amount on the inception date is established during the approval process and is intended to restrict an observed agent’s amount of credit risk to a given counterparty for the relevant instrument. The amount reported in this data attribute is the amount committed by the creditor under the instrument. In particular, it is the agreed credit limit (if any), that is contractually agreed between the debtor and the creditor, and above which the debit balances of the instrument/instruments may not rise in accordance with the contract. For fixed-sum credits, the commitment amount is the fixed sum specified in the contract giving rise to the instrument, irrespective of whether the amount is drawn in one amount or by instalments (tranches). Contractual changes in the commitment amount are not subject to AnaCredit reporting in the sense that the commitment amount at inception is not updatable. For example, consider a fixed-sum credit where at inception a commitment amount was contractually agreed but the debtor later decides to adjust this amount downwards. And although the contract is amended accordingly, the change does not trigger any updates of the commitment amount at inception. Commitment amount at inception is not subject to updates, also in the case of contractual changes thereof 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For multiple instruments drawn under the so-called limit structures, the commitment amount at inception is allocated to each such instrument according to allocation logic of the reporting agent. To this extent the sum of allocated amounts is not expected to be higher than the total commitment amount at inception of the limit structure. For more details regarding reporting multiple instruments arising under a multi- instrument credit facility, refer to Part III of the Manual, which deals specifically with this subject. For debit balances without an agreed credit limit the value “Non-applicable” is reported. Example 9: Commitment amount at inception Credit Institution C enters into a contract (Cont#1) with Debtor D on 10 December 2018 to extend a fixed-amount loan of €200,000 (Inst#1) to be drawn in two instalments. On 20 February 2019, the first instalment of €100,000 is paid out. In May 2019, Debtor D communicates to C that it will not draw any additional funds, and as of 29 May 2019 the initial contract is changed and the repayment schedule is adjusted. The instrument is initially reported to AnaCredit as of February 2019. This is presented in Table 26. Table 26 Relevant data attributes reported as of 28 February 2019 Reporting reference date Contract identifier Instrument identifier Commitment amount at inception Inception date Settlement date 28/02/2019 CONT#1 INST#1 200,000.00 10/12/2018 20/02/2019 Under the condition that no changes other than those mentioned above take place after the initial reporting of the instrument, no updates of the instrument dataset are required, not even as of 31 May 2019 despite the contractual change. However, it is expected that the decrease in the commitment amount will be reflected in such data attributes as the off-balance-sheet amount reported in the financial dataset or in the accounting dataset in which the renegotiation flag is raised in the accounting dataset as of 31 May 2019. Table 27 Relevant data attributes in the accounting dataset after the contractual change of the commitment amount Reporting reference date Contract identifier Instrument identifier Status of forbearance and renegotiation Date of the forbearance and renegotiation status 30/06/2019 CONT#1 INST#1 Renegotiated instrument without forbearance measures 29/05/2019 Please note that the contractual change does not affect the commitment amount at inception. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Der Betrag des Engagements zum Datum des Vertragsabschlusses wird während des Genehmigungsverfahrens ermittelt und hat den Zweck, den Betrag des Kreditrisikos einer beobachteten Einheit gegenüber einem bestimmten Vertragspartner für das relevante Instrument zu beschränken. Vorhandene Besicherungen oder andere Bonitätsverbesserungen werden bei der Ermittlung nicht berücksichtigt. In diesem Datenfeld wird der vom Gläubiger im Rahmen des Instruments gewährte Betrag gemeldet. Dieser entspricht dem ggf. zwischen dem Schuldner und dem Gläubiger vertraglich vereinbarten Kreditlimit, das der Sollsaldo des Instruments/der Instrumente gemäß dem Vertrag nicht überschreiten darf. Bei Krediten mit fester Kreditsumme ist der in dem Vertrag, der das Instrument begründet, genannte Festbetrag zu melden, unabhängig davon, ob der Betrag in einer Summe oder in Raten (Tranchen) in Anspruch genommen wird. Vertragliche Änderungen des Betrags des Engagements unterliegen insofern nicht der Berichtspflicht, als das Datenfeld Anfangsbetrag des Engagements nicht zu aktualisieren ist. Beispielsweise ist es denkbar, dass der Schuldner eines Kredits über eine feste, bei Vertragsabschluss vereinbarte Kreditsumme später beschließt, den Betrag des Engagements zu verringern. Auch wenn der Vertrag dann entsprechend angepasst wird, hat diese Änderung keine Aktualisierung des Anfangsbetrags des Engagements zur Folge. Entsprechendes gilt bei Anpassungen eines Kreditlimits während der Laufzeit eines Instruments. Bei Überziehungen ohne vereinbartes Kreditlimit, Zentralbankeinlagen sowie laufenden Konten zwischen Banken ohne Limitvereinbarung ist der Wert „nicht zutreffend“ zu melden. Der Anfangsbetrag des Engagements ist ein Betrag in Euro. Bei der Umrechnung von Fremdwährungsbeträgen ist der Referenzkurs am Datum des Vertragsabschlusses maßgeblich. Siehe Teil III, „Umrechnung von Fremdwährungsbeträgen“