Fiduciary instrument (FDCRY)

Definition: Fiduciary instrument. Identification of instruments in which the observed agent acts in its own name but on behalf of and with the risk borne by a third party. All instruments will be reported as fiduciary, with the observed agent acting in its own name but for the account and at the risk of its customers, irrespective of whether the observed agent additionally provides other services.

Reporting qualification: This data attribute is always reported, i.e. every instrument subject to AnaCredit reporting is flagged as either fiduciary or non-fiduciary. Value One of the two values is reported. Fiduciary instrument Definition: Value to be used if the instrument is placed in a fiduciary capacity. The value “fiduciary instrument” is used if the instrument is placed in a fiduciary capacity. “Fiduciary instrument” refers to the activities where the observed agent acts in its own name but for the account and at the risk of its customers, i.e. are instruments made in the name of the observed agent (the trustee) on behalf of a third part (the trustor). With fiduciary instruments, the observed agent provides services such as custody asset management for a structured entity or portfolio management on a discretionary basis. All fiduciary instruments are labelled “fiduciary instrument”, irrespective of whether the observed agent additionally provides other services. Note that the observed agent is reported as the servicer to a fiduciary instrument, whereas the trustor is reported as the creditor to a fiduciary instrument. Typically, fiduciary instruments are instruments that have been used in a fiduciary capacity since inception (i.e. have been originated as fiduciary), although an instrument may be placed in a fiduciary capacity by a contractual change after the inception. Instruments serviced by the observed agent where at a certain moment in the lifetime of the instrument the observed agent ceases to act as creditor do not become fiduciary instruments. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Non-fiduciary instrument Definition: To be used if the instrument is not placed in a fiduciary capacity. Otherwise, if an instrument is not a fiduciary instrument, the value “non-fiduciary instrument” is reported in the data attribute. In particular, instruments subject to (traditional) securitisation do not become fiduciary and are to be reported as “non- fiduciary”, unless they have been fiduciary instruments since the origination.

Definition: Fiduciary instrument. Identification of instruments in which the observed agent acts in its own name but on behalf of and with the risk borne by a third party. All instruments will be reported as fiduciary, with the observed agent acting in its own name but for the account and at the risk of its customers, irrespective of whether the observed agent additionally provides other services.

Reporting qualification: This data attribute is always reported, i.e. every instrument subject to AnaCredit reporting is flagged as either fiduciary or non-fiduciary. Value One of the two values is reported. Fiduciary instrument Definition: Value to be used if the instrument is placed in a fiduciary capacity. The value “fiduciary instrument” is used if the instrument is placed in a fiduciary capacity. “Fiduciary instrument” refers to the activities where the observed agent acts in its own name but for the account and at the risk of its customers, i.e. are instruments made in the name of the observed agent (the trustee) on behalf of a third part (the trustor). With fiduciary instruments, the observed agent provides services such as custody asset management for a structured entity or portfolio management on a discretionary basis. All fiduciary instruments are labelled “fiduciary instrument”, irrespective of whether the observed agent additionally provides other services. Note that the observed agent is reported as the servicer to a fiduciary instrument, whereas the trustor is reported as the creditor to a fiduciary instrument. Typically, fiduciary instruments are instruments that have been used in a fiduciary capacity since inception (i.e. have been originated as fiduciary), although an instrument may be placed in a fiduciary capacity by a contractual change after the inception. Instruments serviced by the observed agent where at a certain moment in the lifetime of the instrument the observed agent ceases to act as creditor do not become fiduciary instruments. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Non-fiduciary instrument Definition: To be used if the instrument is not placed in a fiduciary capacity. Otherwise, if an instrument is not a fiduciary instrument, the value “non-fiduciary instrument” is reported in the data attribute. In particular, instruments subject to (traditional) securitisation do not become fiduciary and are to be reported as “non- fiduciary”, unless they have been fiduciary instruments since the origination.

Instrument Siehe Teil III, „Meldung besonderer Geschäfte“, „Treuhandkredite“ Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.81 Kreditdaten- statistik Jedes Instrument ist entweder als „auf Treuhandbasis gehalten“ oder als „nicht auf Treuhandbasis gehalten“ zu melden. Auf Treuhandbasis gehaltenes Instrument Dieser Wert ist zu verwenden, wenn die beobachtete Einheit Treuhänderin des Instruments ist. Nicht auf Treuhandbasis gehaltenes Instrument Dieser Wert ist zu verwenden, wenn die beobachtete Einheit nicht Treuhänderin des Instruments ist. Insbesondere sind (klassisch) verbriefte Instrumente keine treuhänderisch gehaltenen Instrumente und daher als „nicht auf Treuhandbasis gehaltene Instrumente“ zu melden, es sei denn, sie werden bereits seit ihrer Ausreichung auf Treuhandbasis gehalten.