Cumulative recoveries since default (CMLTV_RCVRS_SNC_DFLT)

Definition: Cumulative recoveries since default. The total amount recovered since the date of default. This data attribute indicates the amount of recoveries received in relation to a defaulted instrument from the start of the latest default of the instrument until the reporting reference date. Example 35: Status of forbearance or renegotiation and the corresponding date Instrument Ins#1has the inception date 4 February 2017. The instrument is renegotiated without forbearance measures on 15 March 2018 (for the first time since its origination). Thereafter, the instrument is forborne with a modified interest rate below market conditions. It becomes non-performing on 10 August 2018, and the status remains unchanged for the entire probationary period of two years. The criteria for the forbearance classification in accordance with Annex V to the ITS are fulfilled on 1 October 2020. Ultimately, the instrument is not considered to be forborne any longer. The instrument is subject to reporting to AnaCredit over the entire time span considered. The table below presents a quarter-by-quarter overview of the relevant data reported to AnaCredit between 31 March 2018 and 31 December 2020. Table 70 Overview of data relating to the status of forbearance and renegotiation and to the performing status of an instrument Reporting reference date Instrument identifier Status of forbearance and renegotiation Date of the status of forbearance and renegotiation Performing status of the instrument Date of the performing status of the instrument 31/03/2018 INS#1 Renegotiated instrument without forbearance measures 15/03/2018 Performing 04/02/2017 30/06/2018 INS#1 Renegotiated instrument without forbearance measures 15/03/2018 Performing 04/02/2017 30/09/2018 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Non- performing 10/08/2018 31/12/2018 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Non- performing 10/08/2018 … … … … … … 30/09/2020 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Performing 30/09/2020 31/12/2020 INS#1 Not forborne or renegotiated 01/10/2020 Performing 30/09/2020 As a result, each of the statuses of the data attribute “status of forbearance and renegotiation categories”, including the category “renegotiated instrument without forbearance measures”, along with the respective date of forbearance and renegotiation status, is carried over from one reporting reference date to another until a new status, such as the status “not forborne or renegotiated”, is considered to occur. Please note that in the period between 31 December 2018 and 30 September 2020 no changes take place. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes It is clarified that the term “default” in the definition of the data attribute refers to default in accordance with Article 178 of the CRR.

Reporting qualification: There can be no derogations in respect of this data attribute. The data attribute “cumulative recoveries since default” captures the amount of recoveries that have been received during the latest default period, i.e. from the start of the default until the end of the default, and only during that period (i.e. the accumulation period). Consequently, a value is reported if the instrument has been in default prior to a reporting reference date. Otherwise, “Non-applicable” is to be reported.

Values: Unless “Non-applicable” is reported, amounts of cumulative recoveries since default are reported in euro. Foreign currency amounts are converted into euro at the respective ECB euro foreign exchange rates (i.e. the mid-rate) on the reporting reference date. The amounts are reported as units of euro. General reporting instructions, specific cases and examples The following specific rules apply in relation to this data attribute. • If an instrument is in default in accordance with Article 178 of the CRR at a reporting reference date, then all recoveries of the principal of the instrument (i.e. all inflows) since the start of the default until the reporting reference date are added up and reported as of the reporting reference date. • Otherwise, if an instrument is no longer in default at a reporting reference date, then all recoveries (i.e. all inflows irrespective of the source of recoveries) since the start of the default until the end of the default are added up and reported as of the reporting reference date. • If, in accordance with Article 178 of the CRR, the definition of default is only applied at the level of a counterparty rather than at the level of an individual instrument, the accumulation period for the instrument starts when the counterparty default is considered to have occurred. • In the case of a mixed counterparty/instrument level of the assessment of the default status, the date of the default status of the counterparty is only relevant for those instruments whose default status is assessed at the level of the counterparty and not for those (retail) instruments to which the last sentence of Article 178(1) of the CRR applies. • For the purposes of calculating the cumulative recoveries after default, all recoveries are taken into account irrespective of their source; for example, the data attribute takes into account any voluntary cash repayments, any proceeds from liquidation of collateral, amounts received as a result of calling guarantees, etc. Moreover, recoveries from any protection securing the instrument are included in this data attribute. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • However, the cumulative recoveries after default recoveries should be reported net of any recovery costs – for example, if a cost is incurred when realising proceeds from a collateral (e.g. liquidating a real estate property which serves as protection), only the proceeds as reduced by the costs of the liquidation process are reported in this data attribute. • Any carrying-over of recoveries from one default to another default is not reported; every time a new default starts, the cumulative recoveries since default is set to zero and the accumulation starts anew. Conversely, “Non-applicable” is to be reported in relation to an instrument if: • the instrument has never been in default since the inception, on condition that the definition of default is applied in accordance with the CRR at the level of an instrument; • any debtor to the instrument has never been in default for the entirety of the business relationship with the observed agent, on condition that the definition of default is applied at the level of a counterparty. Please note that the start of a default to be considered in the calculation of this data attribute does not necessarily coincide with the date of the default status (of the instrument or the counterparty), which may be updated after the default started. The cumulative recoveries since default are also reported in the period when there is no longer default. This aim of this reporting is in particular to capture recoveries that were received just before the moment at which the instrument was considered not in default, which otherwise would not be captured if the amount recovered was required to be set to 0 during periods of non-default. The costs incurred in obtaining the recovery are considered when determining the amount of recoveries. Additionally the recoveries which have been collected are then considered in the outstanding nominal amount once the client has recovered. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an illustration of how the recoveries are accumulated across multiple defaults of the same instrument, please consider the following example. Please note that for the purposes of calculating the cumulative recoveries, from the moment of default all recoveries are taken into account irrespective of their source; for example, this data attribute takes into account any voluntary cash repayments, any proceeds from liquidating of a collateral, amounts received as a result of calling guarantees, proceeds from selling the instrument (please refer to Section 4.4.3 for more details) etc., provided that they were received during the period of default. Example 36: Cumulative recoveries since default through multiple defaults A bullet loan (Inst#1) with an inception date 4 February 2017 is considered to be in default as of 10 August 2018 because the debtor is deemed unlikely to pay. By 31 December 2018, of the total outstanding nominal amount of €100,000 since inception, an amount of €20,000 has been recovered at a recovery cost of €5000 (€2,000 legal costs and €3,000 all other expenses incurred due to the recovery process). On 10 July 2019, the debtor recovers and the instrument is considered not in default according to the debtor-level definition of default as of 15 July 2019. Subsequently, as of 30 September 2020 the debtor is deemed unlikely to pay again and is consequently considered to be in default according to the definition of the default at debtor level. Table 71 provides an illustration of how the relevant attributes are reported at selected reporting reference dates after March 2018. Table 71 Overview of data relating to the cumulative recoveries since default Reporting reference date Instrument identifier Cumulative recoveries since default Outstanding nominal amount Performing status of the instrument Default status of the counterparty Date of the default status of the counterparty 31/03/2018 INST#1 “Non- applicable” 100,000.00 Performing Not in default “Non- applicable” … … … … … … … 30/09/2018 INST#1 0.00 100,000.00 Non- performing Default because unlikely to pay 10/08/2018 31/12/2018 INST#1 15,000.00 85,000.00 Non- performing Default because unlikely to pay 10/08/2018 30/09/2019 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 31/12/2019 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 31/03/2020 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 30/06/2020 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 30/09/2020 INST#1 0.00 85,000.00 Non- performing Default because unlikely to pay 30/09/2020 Please note that no changes occur in the period from September 2019 to September 2020. Please also note that with the start of the second default, the cumulative recoveries are reset to 0 and the accumulation starts anew. In other words, the amount which was already collected during the first default period is excluded in the second default. Please note that the amount recovered during the first default period is also reported when the debtor no longer in default (as of 30 September 2019). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Otherwise, the amount of recoveries since the last default prior to the reporting reference date is reported. The data attribute “cumulative recoveries since default” is always recorded at instrument level and refers either to the default of the instrument (if applied at this level) or the default of the counterparty (if default is not applied at the level of instrument). Please note also that the date of the default status of the instrument/counterparty may change after the moment when the default actually started (e.g. from unlikely to pay to more than 90 days past due or both) and so may the corresponding date of the default status. Nevertheless, the data attribute “cumulative recoveries since default” always takes the initial moment of default as the starting point, i.e. this attribute always refers to cumulative recoveries over the entire period during which the instrument/counterparty has been in default and not simply to the period since the latest change in the default status. This is especially relevant in cases where observed agents update the default status over the duration of the same default. In accordance with Section 3.1.6, an instrument is reported at least until the end of the quarter in which the debtor’s commitment amount falls below the reporting threshold of €25,000 following a write-off. In particular, defaulted instruments that cease to exist because of a full write-off (or a partial repayment and a write-off) are reported at least until the end of the quarter in which the instrument ceases to exist. Consequently, the amount of recoveries since default is reported as of the quarter-end reporting reference date (even if the instrument is not in default at the last calendar day of the quarter during which the repayment has taken place). If an instrument (or, where applicable, the debtor of an instrument) is in default at the reporting reference date, then an amount of recoveries received in the period since the start of the default is reported. If no recoveries have been received since the start of the default, zero is reported. Any amounts received after the default period ends are considered regular repayments and are thus not be accounted for in the cumulative recoveries since default. Please note that the amounts of recoveries since default are not accumulated over multiple defaults of one and the same instrument (i.e. in cases where an instrument defaults, recovers and then defaults again). Accordingly, no carrying-over of recoveries from one default to another takes place. Instead, every time a new default starts, the cumulative recoveries since default is set to zero and the accumulation starts anew. Please note that recoveries may be received both before and after a (partial or full) write-off. Both are taken into account when calculating the cumulative recoveries. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an illustration of how this data attribute is reported when there are partial write- offs, please consider the following example. Please note that the nominal outstanding amount typically decreases by the recovered amounts. The cumulative recoveries are reported taking into consideration any costs incurred in the recovery process (legal, etc.). If the institution has multiple instruments with the counterparty and takes into account the amounts collected at the debtor level, then it is expected that the total amount collected will be allocated in a suitable way among different instruments of the debtor, thereby excluding those which are not considered as defaulted (and/or out of the scope of AnaCredit).

Definition: Cumulative recoveries since default. The total amount recovered since the date of default. This data attribute indicates the amount of recoveries received in relation to a defaulted instrument from the start of the latest default of the instrument until the reporting reference date. Example 35: Status of forbearance or renegotiation and the corresponding date Instrument Ins#1has the inception date 4 February 2017. The instrument is renegotiated without forbearance measures on 15 March 2018 (for the first time since its origination). Thereafter, the instrument is forborne with a modified interest rate below market conditions. It becomes non-performing on 10 August 2018, and the status remains unchanged for the entire probationary period of two years. The criteria for the forbearance classification in accordance with Annex V to the ITS are fulfilled on 1 October 2020. Ultimately, the instrument is not considered to be forborne any longer. The instrument is subject to reporting to AnaCredit over the entire time span considered. The table below presents a quarter-by-quarter overview of the relevant data reported to AnaCredit between 31 March 2018 and 31 December 2020. Table 70 Overview of data relating to the status of forbearance and renegotiation and to the performing status of an instrument Reporting reference date Instrument identifier Status of forbearance and renegotiation Date of the status of forbearance and renegotiation Performing status of the instrument Date of the performing status of the instrument 31/03/2018 INS#1 Renegotiated instrument without forbearance measures 15/03/2018 Performing 04/02/2017 30/06/2018 INS#1 Renegotiated instrument without forbearance measures 15/03/2018 Performing 04/02/2017 30/09/2018 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Non- performing 10/08/2018 31/12/2018 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Non- performing 10/08/2018 … … … … … … 30/09/2020 INS#1 Forborne: instruments with modified interest rate below market conditions 10/08/2018 Performing 30/09/2020 31/12/2020 INS#1 Not forborne or renegotiated 01/10/2020 Performing 30/09/2020 As a result, each of the statuses of the data attribute “status of forbearance and renegotiation categories”, including the category “renegotiated instrument without forbearance measures”, along with the respective date of forbearance and renegotiation status, is carried over from one reporting reference date to another until a new status, such as the status “not forborne or renegotiated”, is considered to occur. Please note that in the period between 31 December 2018 and 30 September 2020 no changes take place. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes It is clarified that the term “default” in the definition of the data attribute refers to default in accordance with Article 178 of the CRR.

Reporting qualification: There can be no derogations in respect of this data attribute. The data attribute “cumulative recoveries since default” captures the amount of recoveries that have been received during the latest default period, i.e. from the start of the default until the end of the default, and only during that period (i.e. the accumulation period). Consequently, a value is reported if the instrument has been in default prior to a reporting reference date. Otherwise, “Non-applicable” is to be reported.

Values: Unless “Non-applicable” is reported, amounts of cumulative recoveries since default are reported in euro. Foreign currency amounts are converted into euro at the respective ECB euro foreign exchange rates (i.e. the mid-rate) on the reporting reference date. The amounts are reported as units of euro. General reporting instructions, specific cases and examples The following specific rules apply in relation to this data attribute. • If an instrument is in default in accordance with Article 178 of the CRR at a reporting reference date, then all recoveries of the principal of the instrument (i.e. all inflows) since the start of the default until the reporting reference date are added up and reported as of the reporting reference date. • Otherwise, if an instrument is no longer in default at a reporting reference date, then all recoveries (i.e. all inflows irrespective of the source of recoveries) since the start of the default until the end of the default are added up and reported as of the reporting reference date. • If, in accordance with Article 178 of the CRR, the definition of default is only applied at the level of a counterparty rather than at the level of an individual instrument, the accumulation period for the instrument starts when the counterparty default is considered to have occurred. • In the case of a mixed counterparty/instrument level of the assessment of the default status, the date of the default status of the counterparty is only relevant for those instruments whose default status is assessed at the level of the counterparty and not for those (retail) instruments to which the last sentence of Article 178(1) of the CRR applies. • For the purposes of calculating the cumulative recoveries after default, all recoveries are taken into account irrespective of their source; for example, the data attribute takes into account any voluntary cash repayments, any proceeds from liquidation of collateral, amounts received as a result of calling guarantees, etc. Moreover, recoveries from any protection securing the instrument are included in this data attribute. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • However, the cumulative recoveries after default recoveries should be reported net of any recovery costs – for example, if a cost is incurred when realising proceeds from a collateral (e.g. liquidating a real estate property which serves as protection), only the proceeds as reduced by the costs of the liquidation process are reported in this data attribute. • Any carrying-over of recoveries from one default to another default is not reported; every time a new default starts, the cumulative recoveries since default is set to zero and the accumulation starts anew. Conversely, “Non-applicable” is to be reported in relation to an instrument if: • the instrument has never been in default since the inception, on condition that the definition of default is applied in accordance with the CRR at the level of an instrument; • any debtor to the instrument has never been in default for the entirety of the business relationship with the observed agent, on condition that the definition of default is applied at the level of a counterparty. Please note that the start of a default to be considered in the calculation of this data attribute does not necessarily coincide with the date of the default status (of the instrument or the counterparty), which may be updated after the default started. The cumulative recoveries since default are also reported in the period when there is no longer default. This aim of this reporting is in particular to capture recoveries that were received just before the moment at which the instrument was considered not in default, which otherwise would not be captured if the amount recovered was required to be set to 0 during periods of non-default. The costs incurred in obtaining the recovery are considered when determining the amount of recoveries. Additionally the recoveries which have been collected are then considered in the outstanding nominal amount once the client has recovered. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an illustration of how the recoveries are accumulated across multiple defaults of the same instrument, please consider the following example. Please note that for the purposes of calculating the cumulative recoveries, from the moment of default all recoveries are taken into account irrespective of their source; for example, this data attribute takes into account any voluntary cash repayments, any proceeds from liquidating of a collateral, amounts received as a result of calling guarantees, proceeds from selling the instrument (please refer to Section 4.4.3 for more details) etc., provided that they were received during the period of default. Example 36: Cumulative recoveries since default through multiple defaults A bullet loan (Inst#1) with an inception date 4 February 2017 is considered to be in default as of 10 August 2018 because the debtor is deemed unlikely to pay. By 31 December 2018, of the total outstanding nominal amount of €100,000 since inception, an amount of €20,000 has been recovered at a recovery cost of €5000 (€2,000 legal costs and €3,000 all other expenses incurred due to the recovery process). On 10 July 2019, the debtor recovers and the instrument is considered not in default according to the debtor-level definition of default as of 15 July 2019. Subsequently, as of 30 September 2020 the debtor is deemed unlikely to pay again and is consequently considered to be in default according to the definition of the default at debtor level. Table 71 provides an illustration of how the relevant attributes are reported at selected reporting reference dates after March 2018. Table 71 Overview of data relating to the cumulative recoveries since default Reporting reference date Instrument identifier Cumulative recoveries since default Outstanding nominal amount Performing status of the instrument Default status of the counterparty Date of the default status of the counterparty 31/03/2018 INST#1 “Non- applicable” 100,000.00 Performing Not in default “Non- applicable” … … … … … … … 30/09/2018 INST#1 0.00 100,000.00 Non- performing Default because unlikely to pay 10/08/2018 31/12/2018 INST#1 15,000.00 85,000.00 Non- performing Default because unlikely to pay 10/08/2018 30/09/2019 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 31/12/2019 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 31/03/2020 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 30/06/2020 INST#1 15,000.00 85,000.00 Performing Not in default 15/07/2019 30/09/2020 INST#1 0.00 85,000.00 Non- performing Default because unlikely to pay 30/09/2020 Please note that no changes occur in the period from September 2019 to September 2020. Please also note that with the start of the second default, the cumulative recoveries are reset to 0 and the accumulation starts anew. In other words, the amount which was already collected during the first default period is excluded in the second default. Please note that the amount recovered during the first default period is also reported when the debtor no longer in default (as of 30 September 2019). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Otherwise, the amount of recoveries since the last default prior to the reporting reference date is reported. The data attribute “cumulative recoveries since default” is always recorded at instrument level and refers either to the default of the instrument (if applied at this level) or the default of the counterparty (if default is not applied at the level of instrument). Please note also that the date of the default status of the instrument/counterparty may change after the moment when the default actually started (e.g. from unlikely to pay to more than 90 days past due or both) and so may the corresponding date of the default status. Nevertheless, the data attribute “cumulative recoveries since default” always takes the initial moment of default as the starting point, i.e. this attribute always refers to cumulative recoveries over the entire period during which the instrument/counterparty has been in default and not simply to the period since the latest change in the default status. This is especially relevant in cases where observed agents update the default status over the duration of the same default. In accordance with Section 3.1.6, an instrument is reported at least until the end of the quarter in which the debtor’s commitment amount falls below the reporting threshold of €25,000 following a write-off. In particular, defaulted instruments that cease to exist because of a full write-off (or a partial repayment and a write-off) are reported at least until the end of the quarter in which the instrument ceases to exist. Consequently, the amount of recoveries since default is reported as of the quarter-end reporting reference date (even if the instrument is not in default at the last calendar day of the quarter during which the repayment has taken place). If an instrument (or, where applicable, the debtor of an instrument) is in default at the reporting reference date, then an amount of recoveries received in the period since the start of the default is reported. If no recoveries have been received since the start of the default, zero is reported. Any amounts received after the default period ends are considered regular repayments and are thus not be accounted for in the cumulative recoveries since default. Please note that the amounts of recoveries since default are not accumulated over multiple defaults of one and the same instrument (i.e. in cases where an instrument defaults, recovers and then defaults again). Accordingly, no carrying-over of recoveries from one default to another takes place. Instead, every time a new default starts, the cumulative recoveries since default is set to zero and the accumulation starts anew. Please note that recoveries may be received both before and after a (partial or full) write-off. Both are taken into account when calculating the cumulative recoveries. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an illustration of how this data attribute is reported when there are partial write- offs, please consider the following example. Please note that the nominal outstanding amount typically decreases by the recovered amounts. The cumulative recoveries are reported taking into consideration any costs incurred in the recovery process (legal, etc.). If the institution has multiple instruments with the counterparty and takes into account the amounts collected at the debtor level, then it is expected that the total amount collected will be allocated in a suitable way among different instruments of the debtor, thereby excluding those which are not considered as defaulted (and/or out of the scope of AnaCredit).

In diesem Datenfeld wird der Gesamtbetrag der Rückflüsse eingegeben, die im Zusammenhang mit einem „notleidenden“ Instrument ab dem Eintritt des jüngsten Ausfalls bis zum Meldestichtag eingehen. Im Zusammenhang mit diesem Datenfeld wird der Begriff „Ausfall“ gemäß Art. 178 CRR definiert. Das Datenfeld kumulierte Rückflüsse seit dem Ausfall ist immer auf Instrumentenebene zu melden und bezieht sich entweder auf den Ausfall des Instruments (bei Anwendung der Ausfalldefinition auf Instrumentenebene) oder des Vertragspartners (wenn die Ausfalldefinition nicht auf Instrumentenebene angewendet wird). Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.124 Kreditdaten- statistik Im Datenfeld kumulierte Rückflüsse seit dem Ausfall wird der während des jüngsten Ausfalls – d. h. von dessen Eintreten bis zu dessen Ende, und zwar ausschließlich in diesem Zeitraum – wiedererlangte Betrag erfasst. Folglich ist immer dann ein Betrag zu erfassen, wenn das Instrument vor einem Meldestichtag ausgefallen ist. Andernfalls wird der Wert „nicht zutreffend“ gemeldet. Es wird ein Wert in Euro angegeben. Für dieses Datenfeld gelten die folgenden konkreten Vorgaben: – Gilt ein Instrument gemäß Art. 178 CRR am Meldestichtag als ausgefallen, dann wird die Summe aller seit dem Beginn des Ausfalls und bis zum Meldestichtag wiedererlangten Beträge (d. h. aller Mittelzuflüsse) gemeldet. – Gilt das Instrument zum Meldestichtag als nicht mehr ausgefallen, dann wird stattdessen die Summe aller zwischen Beginn und Ende des Ausfalls wiedererlangten Beträge (d. h. sämtlicher Mittelzuflüsse, unabhängig von ihrer Quelle) gemeldet. – Findet die Ausfalldefinition gemäß Art. 178 CRR nur auf Vertragspartnerebene und nicht auf Ebene des einzelnen Instruments Anwendung, dann beginnt der Kumulierungszeitraum für das Instrument ab dem Zeitpunkt, zu dem der Vertragspartner als ausgefallen gilt. – Zur Berechnung der kumulierten Rückflüsse seit dem Ausfall werden alle Mittelzuflüsse unabhängig von ihrer Quelle berücksichtigt, darunter auch etwaige freiwillige Rückzahlungen, Erlöse aus der Verwertung von Sicherheiten, Beträge, die im Zusammenhang mit der Inanspruchnahme von Garantien eingehen, Erlöse aus dem Verkauf des Instruments usw., sofern die Mittel während des Ausfalls eingehen. – Die kumulierten Rückflüsse seit dem Ausfall sind allerdings abzüglich etwaiger Realisierungskosten auszuweisen. Fallen beispielsweise bei der Verwertung gestellter Sicherheiten (z. B. bei der Liquidierung von als Sicherheit gestellten Immobilien) Kosten an, wird im Datenfeld kumulierte Rückflüsse seit dem Ausfall der realisierte Betrag abzüglich der Kosten des Liquidationsprozesses gemeldet. – Rückflüsse werden nicht von einem Ausfall zum nächsten fortgeschrieben. Jedes Mal, wenn ein neuer Ausfall eintritt, wird der Wert der kumulierten Rückflüsse seit dem Ausfall auf null gesetzt und es beginnt eine neue Kumulierung. Der Wert „nicht zutreffend“ ist in folgenden Fällen zu melden: – Bei Anwendung der Ausfalldefinition gemäß CRR auf Instrumentenebene: wenn das Instrument seit seiner Erschaffung noch nie ausgefallen ist. – Bei Anwendung der Ausfalldefinition gemäß CRR auf Vertragspartnerebene: wenn in Bezug auf die gesamte Geschäftsbeziehung mit der beobachteten Einheit noch niemals ein Schuldner des Instruments ausgefallen ist. Hierbei ist zu beachten, dass das Anfangsdatum eines Ausfalls, das zur Berechnung des Wertes für dieses Datenfeld zugrunde gelegt wird, nicht zwangsläufig dem Datum des Ausfallstatus (des Instruments bzw. Vertragspartners) entspricht, welches sich auch noch nach Eintritt des Ausfalls ändern kann. Die kumulierten Rückflüsse seit dem Ausfall werden auch an Meldeterminen gemeldet, zu denen der Ausfall nicht mehr vorliegt. Dadurch sollen insbesondere solche Rückflüsse erfasst werden, die eingingen, kurz bevor das Instrument nicht mehr als ausgefallen galt, und die andernfalls, nicht erfasst würden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.125 Kreditdaten- statistik Die kumulierten Rückflüsse seit dem Ausfall spiegeln sich in einer Reduktion des ausstehenden Nominalwerts wider. Es ist möglich, dass sich der Ausfallstatus des Instruments/Vertragspartners nach dem Eintritt des Ausfalls verändert (z. B. von „Ausfall wegen Unwahrscheinlichkeit der Zahlung“ zu „Ausfall, weil Überfälligkeit von mehr als 90 Tagen“ oder zu beidem) und mit ihm auch das betreffende Datum des Ausfallstatus. Im Datenfeld kumulierte Rückflüsse seit dem Ausfall wird jedoch immer der Anfangszeitpunkt des Ausfalls zugrunde gelegt, es werden also stets die kumulierten Rückflüsse über den gesamten Ausfallzeitraum des Instruments/Vertragspartners erfasst, und es wird nicht nur der Zeitraum seit der letzten Änderung des Ausfallstatus berücksichtigt. Dies ist besonders in solchen Fällen relevant, in denen sich der Ausfallstatus im Verlauf eines einzigen Ausfalls verändert. Sind seit Ausfall keine Mittel zurückgeflossen, ist der Wert null zu melden. Etwaige Beträge, die nach Ende des Ausfallzeitraums eingehen, gelten als reguläre Rückzahlungen und werden daher nicht den kumulierten Rückflüssen seit dem Ausfall zugerechnet. Hierbei ist zu beachten, dass Rückflüsse sowohl vor als auch nach einer (teilweisen oder vollständigen) Abschreibung erfolgen können. Beide werden bei der Berechnung der kumulierten Rückflüsse berücksichtigt.