Inception date (DT_INCPTN)

The date on which the contractual relationship originated, i.e. the date on which the contract agreement become binding for all parties The inception date refers to the date of the legal contract which led to the creation of the instrument. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The inception date is the same as the date on which the contract which gives rise to the instrument becomes binding, which is considered for practical reasons to be the signature date rather than the documentation completion date. In this connection, it is clarified that although the information is provided at the level of an instrument, it generally means the date on which the contract is originated that gives rise to the instrument. The inception date does not change for an existing instrument, even if an amendment to the contract which has given rise to the instrument is made (for instance if the credit limit of an instrument is increased or decreased), and the amendment date is reported under the data attribute “date of the forbearance and renegotiation status”. Consider for example instruments where the initial contract is modified and the running instruments are adjusted accordingly, rather than a new contract being created and new instruments being issued to replace the existing ones. The contract may also indicate a future date T+1 on which the instrument will be conceived, in which case, at the moment T+1 when the instrument becomes relevant for reporting, the date when the contract was signed (i.e. T+0) is considered as the date when the responsibilities became binding (example: forward repurchase agreements). However, in the case of roll-overs or restructuring, when the existing contract is superseded by a new contract (i.e. where all or some of the conditions have changed), the new instrument that arises is entered as a new record in the instrument dataset (under the new contract). In this record, the inception date on which the new contract was made is reported. Loan acquisitions in which the economic transfer of the instrument takes place from a transferor to the observed agent, achieved either by transfer of ownership or by sub-participation, do not affect the inception date of the instrument as such. Thus the initial inception date remains unchanged. The inception date is broadly interpreted as the date on which the credit and the debtor agreed to create the instrument If an existing contract is amended, the inception date of the contract thus amended does not change. The date on which the contract is thus amended is recorded in the data attribute “date of the forbearance and renegotiation status” Example 6: Inception date in the case of loan acquisition Bank#1 originated on 1 June 2016 (contract identifier Con#1) a loan (BnkLn#1) that was disbursed on 25 June 2016. Later, the loan became non-performing, and Bank#1 sold it on 14 December 2018 on the basis of sale contract SlCntr#1 to Bnk#2, which is an observed agent. Bnk#2, which purchased this loan, identifies the loan as NPLn#4. Table 20 provides an illustration of how Bnk#2 reports the loan in the instrument dataset as of 31 December 2018. Table 20 Indication of the instrument data reported as of 31 March Reporting reference date Observed agent identifier Contract identifier Instrument identifier Inception date Settlement date 31/12/2018 BNK#2 CON#1 NPLN#4 01/06/2016 25/06/2016 Please note that the inception date for the instrument is the original inception date rather than the date on which Bnk#2 acquired the loan. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The inception date for any debit balances on current accounts where there is no contractual agreement on a credit limit supporting the debit balance is reported as the actual settlement date on which the debit balance occurred.

The date on which the contractual relationship originated, i.e. the date on which the contract agreement become binding for all parties The inception date refers to the date of the legal contract which led to the creation of the instrument. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The inception date is the same as the date on which the contract which gives rise to the instrument becomes binding, which is considered for practical reasons to be the signature date rather than the documentation completion date. In this connection, it is clarified that although the information is provided at the level of an instrument, it generally means the date on which the contract is originated that gives rise to the instrument. The inception date does not change for an existing instrument, even if an amendment to the contract which has given rise to the instrument is made (for instance if the credit limit of an instrument is increased or decreased), and the amendment date is reported under the data attribute “date of the forbearance and renegotiation status”. Consider for example instruments where the initial contract is modified and the running instruments are adjusted accordingly, rather than a new contract being created and new instruments being issued to replace the existing ones. The contract may also indicate a future date T+1 on which the instrument will be conceived, in which case, at the moment T+1 when the instrument becomes relevant for reporting, the date when the contract was signed (i.e. T+0) is considered as the date when the responsibilities became binding (example: forward repurchase agreements). However, in the case of roll-overs or restructuring, when the existing contract is superseded by a new contract (i.e. where all or some of the conditions have changed), the new instrument that arises is entered as a new record in the instrument dataset (under the new contract). In this record, the inception date on which the new contract was made is reported. Loan acquisitions in which the economic transfer of the instrument takes place from a transferor to the observed agent, achieved either by transfer of ownership or by sub-participation, do not affect the inception date of the instrument as such. Thus the initial inception date remains unchanged. The inception date is broadly interpreted as the date on which the credit and the debtor agreed to create the instrument If an existing contract is amended, the inception date of the contract thus amended does not change. The date on which the contract is thus amended is recorded in the data attribute “date of the forbearance and renegotiation status” Example 6: Inception date in the case of loan acquisition Bank#1 originated on 1 June 2016 (contract identifier Con#1) a loan (BnkLn#1) that was disbursed on 25 June 2016. Later, the loan became non-performing, and Bank#1 sold it on 14 December 2018 on the basis of sale contract SlCntr#1 to Bnk#2, which is an observed agent. Bnk#2, which purchased this loan, identifies the loan as NPLn#4. Table 20 provides an illustration of how Bnk#2 reports the loan in the instrument dataset as of 31 December 2018. Table 20 Indication of the instrument data reported as of 31 March Reporting reference date Observed agent identifier Contract identifier Instrument identifier Inception date Settlement date 31/12/2018 BNK#2 CON#1 NPLN#4 01/06/2016 25/06/2016 Please note that the inception date for the instrument is the original inception date rather than the date on which Bnk#2 acquired the loan. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The inception date for any debit balances on current accounts where there is no contractual agreement on a credit limit supporting the debit balance is reported as the actual settlement date on which the debit balance occurred.

Im Datenfeld Datum des Vertragsabschlusses wird das Datum angegeben, an dem der Vertrag geschlossen wurde, der zur Schaffung des Instruments führte. Es handelt sich dabei um das Datum, an dem der dem Instrument zugrunde liegende Vertrag rechtlich bindend wird. In diesem Zusammenhang ist zu beachten, dass die Informationen zwar auf Ebene des Instruments gemeldet werden, aber grundsätzlich das Datum gemeint ist, an dem das Vertragsverhältnis entsteht, aus dem das Instrument letztlich erwächst. Die Angabe im Datenfeld Datum des Vertragsabschlusses bleibt bei bestehenden Instrumenten immer unverändert, selbst wenn der Vertrag, der zur Entstehung des Instruments führt, geändert wird (z. B. durch Anhebung oder Senkung des Kreditlimits eines Instruments oder vorübergehende Tilgungsaussetzung); in solchen Fällen wird das Änderungsdatum im Datenfeld Datum des Stundungs- und Neuverhandlungsstatus erfasst. Dies kann etwa der Fall sein, wenn ein ursprünglicher Vertrag modifiziert und die ausstehenden Instrumente entsprechend angepasst werden, statt dass ein neuer Vertrag geschlossen und neue Instrumente als Ersatz für die bestehenden ausgereicht werden. Klar abzugrenzen davon sind Umschuldungen, bei denen ein bestehender Vertrag durch einen neuen Vertrag ersetzt wird: In solchen Fällen wird für das unter dem neuen Vertrag entstandene Instrument ein neuer Datensatz in der Tabelle Instrumentendaten angelegt und darin das Datum des neuen Vertragsabschlusses erfasst. In einem Vertrag kann auch ein künftiger Termin T+1 benannt sein, an dem die Schaffung des Instruments vorgesehen ist; dann wird ab dem Zeitpunkt T+1, zu dem das Instrument berichtspflichtig wird, das Datum der Vertragsunterzeichnung T als das Datum erachtet, zu dem die Verpflichtungen rechtlich bindend wurden. Im Falle eines Krediterwerbs, d. h. der wirtschaftlichen Übertragung des Instruments von einem Übertragenden an die beobachtete Einheit durch Eigentumswechsel oder Unterbeteiligung, bleibt das Datum des Vertragsabschlusses für das Instrument unberührt. Bei Überziehungen ohne vertraglich vereinbartes Kreditlimit entspricht das Datum des Vertragsabschlusses dem Abwicklungstermin. Dies ist der Tag, an dem der Sollsaldo (wie er zum Meldestichtag aussteht) gebildet wurde. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.82 Kreditdaten- statistik