Default status of the instrument (DFLT_STTS)

Definition: Default status of the counterparty. Identification of the default status of the counterparty. Categories describing the motives for which the counterparty can be in default in accordance with Article 178 of Regulation (EU) No 575/2013. The identification of the default status of the counterparty is done at the level of a counterparty.

Reporting qualification: This data attribute is subject to AnaCredit reporting for counterparties reported to AnaCredit which are: • debtors; • protection providers, on condition that they are at the same time the issuer of the protection (in particular, if the protection item is a financial guarantee as defined in the ITS). This data attribute is not reported to AnaCredit if: • the observed agent, which is not subject to capital requirements (i.e. is not supervised under the CRR or is a foreign branch of an entity not supervised under the CRR), has been granted a derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation; • all the debtor’s instruments reported to AnaCredit are fully derecognised instruments being serviced, and the observed agent has been granted a derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation from reporting this data attribute in relation the debtor; 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • all instruments secured by the protection issued by the protection provider are fully derecognised instruments being serviced, and the observed agent has been granted a derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation from reporting this data attribute in relation the protection provider; • the reporting agent applies, in the case of retail exposures, the definition of default laid down in Article 178 of the CRR at the level of an instrument rather than in relation to the total obligations of a debtor. In particular, the relevant NCB may not require this data attribute if the observed agent is not subject to capital requirements. This accounts for observed agents of those credit institutions under Article 4(1)(1) of the CRR which are exempted from capital requirements under Article 2 of the CRD IV. One of the following four values is reported for a given debtor or a protection provider that is subject to reporting.

Values: 1. Not in default • The counterparty does not fulfil the default definition in accordance with Article 178 of the CRR. 2. Default because unlikely to pay • The counterparty is classified to be in default because payments are unlikely in accordance with Article 178(1)(a) of the CRR. 3. Default because more than 90/180 days past due • In accordance with Article 178(1)(b) of the CRR, the counterparty is classified to be in default because the counterparty is past due more than 90/180 days on any material credit obligation to the institution, the parent undertaking under Article 4(1)(15) of the CRR or any of its subsidiaries. • Competent authorities may replace the 90 days with 180 days for exposures secured by residential property or SME commercial immovable property in the retail exposure class, as well as for exposures to public sector entities. • For the purpose of indications of the past due criterion on a counterparty, see Article 178(2)(a) to (e) of the CRR. The materiality of a credit obligation past due will be assessed at the level of the counterparty. A threshold will be defined by the competent authorities in their jurisdictions. This threshold will reflect a level of risk that the competent authority considers to be reasonable. • The sum of all amounts past due that are related to a counterparty needs to be established on a daily basis, to allow for cross-checks with the materiality threshold set by the competent authority in accordance with Article 178(2)(d) of the CRR. 4. Default because both unlikely to pay and more than 90/180 days past due 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The counterparty is classified in default when both of the following have taken place: • the counterparty is classified to be in default because payments are unlikely in accordance with Article 178(1)(a) of the CRR; • the counterparty is classified to be in default because the counterparty is past due more than 90/180 days on any material credit obligation in accordance with Article 178(1)(b) of the CRR. General reporting instructions, specific cases and examples This data attribute relates to counterparties. For details on the ongoing discussion regarding the Draft Guidelines on the application of the definition of default under Article 178 of the CRR, also see the EBA Draft Guidelines on the application of the definition of default under Article 178 of the CRR (EBA BS 2016 173rev1 as of 20-21 June 2016). In particular, please note that in the case of retail exposures where the definition of default laid down in Article 178 of the CRR is applied at the level of an instrument rather than in relation to the total obligations of a debtor, the default status of the counterparty is not subject to AnaCredit reporting. For examples regarding the reporting of the data attribute “default status of the counterparty”, including in connection with the data attribute “performing status of the instrument”, please refer to Example 29 through to Example 33 in Section 5.4.9 above. In particular, this data attribute does not apply if the definition of default is applied in accordance with Articles 178 and 127 of the CRR at the level of an individual instrument. Please note that a special case arises if, in accordance with Article 178(1) of the CRR, the option to apply the definition of default at the level of an instrument is exercised only for a subset of instruments extended to a counterparty, while this option is not exercised for other instruments extended to the same counterparty. This scenario implies that default is assessed both at instrument and counterparty level. In such cases, the default status of the counterparty is subject to AnaCredit reporting. For an illustration of how the default status of the counterparty is to be reported, consider Example 64 in Section 10.4.2 below.

Definition: Default status of the counterparty. Identification of the default status of the counterparty. Categories describing the motives for which the counterparty can be in default in accordance with Article 178 of Regulation (EU) No 575/2013. The identification of the default status of the counterparty is done at the level of a counterparty.

Reporting qualification: This data attribute is subject to AnaCredit reporting for counterparties reported to AnaCredit which are: • debtors; • protection providers, on condition that they are at the same time the issuer of the protection (in particular, if the protection item is a financial guarantee as defined in the ITS). This data attribute is not reported to AnaCredit if: • the observed agent, which is not subject to capital requirements (i.e. is not supervised under the CRR or is a foreign branch of an entity not supervised under the CRR), has been granted a derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation; • all the debtor’s instruments reported to AnaCredit are fully derecognised instruments being serviced, and the observed agent has been granted a derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation from reporting this data attribute in relation the debtor; 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • all instruments secured by the protection issued by the protection provider are fully derecognised instruments being serviced, and the observed agent has been granted a derogation by the relevant NCB in accordance with Article 7 of the AnaCredit Regulation from reporting this data attribute in relation the protection provider; • the reporting agent applies, in the case of retail exposures, the definition of default laid down in Article 178 of the CRR at the level of an instrument rather than in relation to the total obligations of a debtor. In particular, the relevant NCB may not require this data attribute if the observed agent is not subject to capital requirements. This accounts for observed agents of those credit institutions under Article 4(1)(1) of the CRR which are exempted from capital requirements under Article 2 of the CRD IV. One of the following four values is reported for a given debtor or a protection provider that is subject to reporting.

Values: 1. Not in default • The counterparty does not fulfil the default definition in accordance with Article 178 of the CRR. 2. Default because unlikely to pay • The counterparty is classified to be in default because payments are unlikely in accordance with Article 178(1)(a) of the CRR. 3. Default because more than 90/180 days past due • In accordance with Article 178(1)(b) of the CRR, the counterparty is classified to be in default because the counterparty is past due more than 90/180 days on any material credit obligation to the institution, the parent undertaking under Article 4(1)(15) of the CRR or any of its subsidiaries. • Competent authorities may replace the 90 days with 180 days for exposures secured by residential property or SME commercial immovable property in the retail exposure class, as well as for exposures to public sector entities. • For the purpose of indications of the past due criterion on a counterparty, see Article 178(2)(a) to (e) of the CRR. The materiality of a credit obligation past due will be assessed at the level of the counterparty. A threshold will be defined by the competent authorities in their jurisdictions. This threshold will reflect a level of risk that the competent authority considers to be reasonable. • The sum of all amounts past due that are related to a counterparty needs to be established on a daily basis, to allow for cross-checks with the materiality threshold set by the competent authority in accordance with Article 178(2)(d) of the CRR. 4. Default because both unlikely to pay and more than 90/180 days past due 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The counterparty is classified in default when both of the following have taken place: • the counterparty is classified to be in default because payments are unlikely in accordance with Article 178(1)(a) of the CRR; • the counterparty is classified to be in default because the counterparty is past due more than 90/180 days on any material credit obligation in accordance with Article 178(1)(b) of the CRR. General reporting instructions, specific cases and examples This data attribute relates to counterparties. For details on the ongoing discussion regarding the Draft Guidelines on the application of the definition of default under Article 178 of the CRR, also see the EBA Draft Guidelines on the application of the definition of default under Article 178 of the CRR (EBA BS 2016 173rev1 as of 20-21 June 2016). In particular, please note that in the case of retail exposures where the definition of default laid down in Article 178 of the CRR is applied at the level of an instrument rather than in relation to the total obligations of a debtor, the default status of the counterparty is not subject to AnaCredit reporting. For examples regarding the reporting of the data attribute “default status of the counterparty”, including in connection with the data attribute “performing status of the instrument”, please refer to Example 29 through to Example 33 in Section 5.4.9 above. In particular, this data attribute does not apply if the definition of default is applied in accordance with Articles 178 and 127 of the CRR at the level of an individual instrument. Please note that a special case arises if, in accordance with Article 178(1) of the CRR, the option to apply the definition of default at the level of an instrument is exercised only for a subset of instruments extended to a counterparty, while this option is not exercised for other instruments extended to the same counterparty. This scenario implies that default is assessed both at instrument and counterparty level. In such cases, the default status of the counterparty is subject to AnaCredit reporting. For an illustration of how the default status of the counterparty is to be reported, consider Example 64 in Section 10.4.2 below.

Dieses Datenfeld dient der Identifizierung des Ausfallstatus des Vertragspartners. Die Werte, die dieses Datenfeld annehmen kann, richten sich nach Art. 178 CRR. Die Meldung dieses Datenfelds erfolgt nach den gleichen Kriterien, die der Berichtspflichtige bei der Ermittlung der Eigenkapitalanforderungen gemäß der CRR zugrunde legt. Dieses Datenfeld ist für folgende Vertragspartner zu melden: – Schuldner, – Sicherungsgeber, sofern es sich bei diesen gleichzeitig um die Emittenten der Sicherheit handelt. Dies ist insbesondere dann der Fall, wenn es sich bei der Sicherheit um eine Finanzgarantie im Sinne der Definition in den ITS handelt: Ist der Sicherungsgeber gleichzeitig Emittent der Finanzgarantie, so ist dieses Datenfeld für diesen Sicherungsgeber zu melden. Handelt es sich bei der Sicherheit dagegen um Wertpapiere und ist der Sicherungsgeber nicht gleichzeitig Emittent dieser Wertpapiere, so ist für ihn kein Ausfallstatus des Vertragspartners zu melden. Dieses Datenfeld wird nicht gemeldet, wenn der Berichtspflichtige im Fall von Risikopositionen aus dem Mengengeschäft die in Art. 178 CRR aufgeführte Ausfalldefinition auf Ebene eines einzelnen Instruments anwendet und nicht auf die gesamten Verbindlichkeiten eines Schuldners. Es wird einer der folgenden vier Werte gemäß CRR gemeldet. Unter keinen Umständen ist die Ausprägung „nicht zutreffend“ zu melden. Kein Ausfall Der Vertragspartner erfüllt nicht die Kriterien der Ausfalldefinition gemäß Art. 178 CRR. Ausfall wegen Unwahrscheinlichkeit der Zahlung Der Ausfall des Vertragspartners gilt als gegeben, wenn Zahlungen gemäß Art. 178 Abs. 1 Buchst. a CRR als unwahrscheinlich angesehen werden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.143 Kreditdaten- statistik Ausfall, weil Überfälligkeit von mehr als 90/180 Tagen – Gemäß Art. 178 Abs. 1 Buchst. b CRR gilt ein Ausfall des Vertragspartners als gegeben, wenn eine wesentliche Verbindlichkeit des Vertragspartners gegenüber dem Institut, seinem Mutterunternehmen oder einem seiner Tochterunternehmen mehr als 90/180 Tage überfällig ist. – Hinweise zum Kriterium der Überfälligkeit finden sich in Art. 178 Abs. 2 Buchst. a bis e CRR. Ausfall, weil Unwahrscheinlichkeit der Zahlung und Überfälligkeit von mehr als 90/180 Tagen. Dieser Wert ist auszuwählen, wenn beide der folgenden Faktoren eingetreten sind: – Zahlungen werden gemäß Art. 178 Abs. 1 Buchst. a CRR als unwahrscheinlich angesehen. – Der Vertragspartner ist gemäß Art. 178 Abs. 1 Buchst. b CRR in Bezug auf eine wesentliche Kreditverbindlichkeit mehr als 90/180 Tage in Verzug. Nähere Einzelheiten zur Ausfalldefinition sind in den Leitlinien zur Anwendung der Ausfalldefinition gemäß Artikel 178 der Verordnung (EU) Nr. 575/2013 (EBA/GL/2016/07 vom 28.09.2016) zu finden.