Joint liability (JNT_LBLTY_AMNT)

Definition: Joint liability amount. Outstanding nominal amount for which each debtor is liable in relation to a single instrument where there are two or more debtors. The joint liability amount is defined as the part of the amount as reported in the data attribute “outstanding nominal amount” for which each debtor is liable in relation to a single instrument where there are two or more debtors. More specifically, the joint liability amount is the part of the (or the total) outstanding nominal amount reported in the financial dataset in relation to an instrument (with multiple actual debtors) for which each debtor is liable vis-à-vis this instrument. In other words, the joint liability amount for a debtor vis-à-vis an instrument is the total or a fraction of the outstanding nominal amount reported for the instrument.

Reporting qualification: The joint liability amount is reported only for instruments which have a plurality of debtors (including natural persons acting as debtors, though no record is reported for 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes natural persons). In such cases, a record is reported in the counterparty-instrument dataset for every combination of an instrument and a counterparty which is a legal entity taking the role of debtor in the instrument. In the case of instruments where there is only one debtor, no data record at all in the joint liabilities dataset is reported.

Values: The joint liability amount is a monetary amount in units of euro. The reported value is a non-negative real number. General reporting instructions, specific cases and examples The joint liability amount for each debtor corresponds to the amount that each debtor is liable for in relation to the instrument, as specified in the contract giving rise to the instrument, taking into account that no debtor alone is liable for more than the outstanding debt at a given reporting reference date. Consequently, for a given reporting reference date, the joint liability amount recorded for each debtor in an instrument in the joint liabilities dataset does not exceed the nominal outstanding amount reported in relation to the instrument in the financial dataset that date. This means that the joint liability amount reported for each debtor cannot exceed the outstanding nominal amount. In particular, if the outstanding nominal amount reported in the financial dataset is €0 (zero), e.g. for an overdraft, the joint liability amount to be reported for each (multiple) debtor is also €0. Please note that in the case of a plurality of debtors in relation to one and the same instrument, the actual sum of the joint liability amounts in relation to the total outstanding amount is always ≥ 100%. However, as regards data reported to AnaCredit, the sum of the joint liability amounts as reported to AnaCredit may be less than 100% due to the fact that no data are reported for a debtor which is a natural person. For an illustration of how the joint liability amount is reported vis-à-vis the instrument’s outstanding nominal amount, please refer to the following example: The joint liability amount captures the amount that a debtor is liable for in relation to an instrument’s outstanding nominal amount reported in the financial dataset in which there are actually two or more debtors involved, irrespective of the fact that natural persons are not subject to reporting 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 44: Joint liability amount compared to the outstanding nominal amount On 1 March 2018, observed agent (OA#1) originates a contract (Con#1) for a credit line other than revolving credit (Ins#9) of €1 million which can be used by two debtors Deb#A and Deb#B, both jointly and severally liable for the total amount. The debtors are first enabled to draw the funds from 20 March 2018 and the first disbursement takes place on 14 April 2018, when €475,000 is drawn. Deb#A and Deb#B have no other loans vis-à-vis OA#1. The instrument is first subject to AnaCredit reporting as of 31 March 2018, with the counterparty-instrument and joint liabilities datasets also being submitted alongside the instrument dataset. The reporting is illustrated in Table 83 and Table 84. Table 83 Indication of the financial dataset of 31 March Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 31/03/2018 CON#1 INS#9 0.00 1,000,000.00 Table 84 Indication of the joint liabilities dataset of 31 March Reporting reference date Contract identifier Instrument identifier Counterparty identifier Joint liability amount 31/03/2018 CON#1 INS#9 DEB#A 0.00 31/03/2018 CON#1 INS#9 DEB#B 0.00 Following the drawing under the instrument in April, the information is updated as illustrated in Table 85 and Table 86. Table 85 Indication of the financial dataset of 30 April Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 30/04/2018 CON#1 INS#9 475,000.00 525,000.00 Table 86 Indication of the joint liabilities dataset of 30 April Reporting reference date Contract identifier Instrument identifier Counterparty identifier Joint liability amount 30/04/2018 CON#1 INS#9 DEB#A 475,000.00 30/04/2018 CON#1 INS#9 DEB#B 475,000.00 Please note that in the case of multi-debtor instruments, it is the instrument’s commitment amount – defined as the sum of the outstanding nominal amount and the off-balance-sheet amount of an instrument – and not the maximum amount for which a given debtor is actually, that is considered when determining whether or not the reporting threshold of €25,000 has been reached (or exceeded) vis-à-vis a given debtor (cf. Part I, Chapter 5 of the Manual on the criteria triggering the reporting). 7.4.1.1 The case of fully liable joint debtors In the case of fully liable joint debtors, the creditor may claim repayments from any one of the fully liable debtors until the full repayment has been reached. If one joint debtor has repaid the debt in full or in part, which leads to a change in the nominal outstanding amount reported in the financial dataset, the liability to the creditor of the 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes other fully liable debtor(s) is logically discharged to the extent of such repayment. Note that in many cases of fully liable joint debtors frequently encountered in practice, the creditor may claim the whole payment from any of the debtors without having to involve all the debtors. Example 45 illustrates the reporting of the joint liability amount in the case of two debtors fully liable for one and the same instrument. Example 45: Reporting of fully liable debtors in the counterparty-instrument and the joint liabilities datasets This example involves an instrument with instrument identifier “Jnlblty#Ins#1”, arising under a contract with contract identifier “Cntrct#A16”. The nominal outstanding amount of €50,000 is reported in the financial dataset for the instrument as of 31 March 2019. The instrument is held and serviced solely by counterparty “Cpty#A”. Counterparty “Borrower-A” and counterparty “Obligor#B” are the only debtors to the instrument and, as stipulated by the contract, are each fully liable for the total outstanding debt arising under the instrument. Both “Dbtr#A” and “Obligor#B” are legal entities. Given that the debtors are fully liable for the total outstanding amount, the liability of each of the two debtors is established to be 100%. Consequently, the joint liability amount is determined to be €50,000 for each debtor. The following tables illustrate the reporting of the counterparty-instrument dataset (Table 87) and the (joint) liabilities dataset (Table 88): Table 87 Counterparty-instrument dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Counterparty role 31/03/2019 CPTY#A CNTRCT#A16 JNLBLTY#INS#1 Creditor 31/03/2019 CPTY#A CNTRCT#A16 JNLBLTY#INS#1 Servicer 31/03/2019 DBTR#A CNTRCT#A16 JNLBLTY#INS#1 Debtor 31/03/2019 OBLIGOR#B CNTRCT#A16 JNLBLTY#INS#1 Debtor Table 88 Joint liabilities dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Joint Liability amount 31/03/2019 DBTR#A CNTRCT#A16 JNLBLTY#INS#1 50,000.00 31/03/2019 OBLIGOR#B CNTRCT#A16 JNLBLTY#INS#1 50,000.00 In the instrument/financial datasets, the instrument is reported as a single instrument. However, the instrument is broken down into two records in the joint liabilities dataset, where each debtor is recorded with a 100% liability amount for the instrument. 7.4.1.2 The case of partially liable joint debtors In the case of partially liable debtors, the creditor may claim from any partially liable debtor only that part of the repayment for which the debtor is liable. It is possible that partially liable debtors are liable for equal shares. The actual sum of the individual shares can be either equal to the full outstanding nominal amount or exceed the 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes outstanding nominal amount (although because of the fact that no shares are reported for co-debtors being natural persons, the sum of the joint liability amounts reported in the joint liabilities dataset may be less than 100% of the outstanding nominal amount). In any case, a failure to pay of one debtor does not affect the obligations of the other partial debtors beyond the amount they are liable for. This means that the partially liable debtors carry separate liabilities vis-à-vis the creditor for their own shares. The joint liability amounts for partially joint liable debtors are reported in the joint liabilities dataset similarly to the case of fully joint liable debtors, i.e. the liability amounts for which the partially joint liable debtors are individually liable are reported in separate records. For an illustration of the reporting of partial liabilities (i.e. partially joint liable debtors), please consider the following example. Example 46: Reporting of partial debtors in the joint liabilities datasets In this example, a partial liability of two debtors is considered. An instrument with instrument identifier “PRTLBLTY#INS2” arises under a contract with contract identifier “CNTLBLTY#1”. The nominal outstanding amount of €100,000 is reported in the financial dataset for the instrument as of 31 March 2019. The instrument is held and serviced solely by Counterparty Bank A with counterparty identifier “Cpty#A”. Counterparty “DBTR#1A” and counterparty “DBTR#2B” are the only debtors to the instrument and, as stipulated by the contract, both counterparties are only partially liable for the total outstanding amount: DBTR#1A is liable for €70,000 and DBTR#2B is liable for €40,000. Both debtors are legal entities. Both debtors are reported in both the counterparty-instrument (not shown below) and the joint liabilities datasets. In this situation, the liability of the debtors is initially limited by the following amounts: 1. €70,000 for DBTR#1A (which accounts for 70% of the instrument’s debt outstanding at the reporting reference date); 2. €40,000 for DBTR#2B (which accounts for 40% of the instrument’s debt outstanding at the reporting reference date). Table 89 illustrates the reporting of the joint liabilities dataset in this situation: Table 89 Joint liabilities dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Joint liability amount 31/03/2019 DBTR#1A CNTLBTY#1 PRTLBLTY#INS2 70,000.00 31/03/2019 DBTR#2B CNTLBTY#1 PRTLBLTY#INS2 40,000.00 Clearly, if debtors are partial debtors in a partial liability contract, then each of them is liable only up to a contractually specified extent. Continuing with Example 46 above, if in the course of April 2019, Counterparty B repays the total amount that it is liable for (i.e. €40,000), and there are no 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes repayments by Counterparty A, then the situation as of 30 April 2019 is reflected as follows in the joint liabilities datasets (Example 47): Example 47: Reporting of partial debtors in the joint liabilities datasets, continued In this example, the situation presented in Example 46 above changes as follows: In the course of April 2019, DBTR#2B, which is a partially liable debtor to the instrument concerned, repays €40,000, i.e. the total amount the counterparty is liable for vis-à-vis the instrument. There are no other changes to the situation, and DBTR#1A has not made any payments. The situation as of 30 April 2019 has therefore evolved to the following effect. • Having repaid €40,000, which is the maximum amount for which DBTR#2B was liable, this counterparty is no longer liable vis-à-vis the instrument concerned, i.e. DBTR#2B is not the debtor to the instrument as of 30 April 2019. Consequently, DBTR#2B is not reported either in the counterparty-instrument dataset or in the (joint) liabilities dataset. • After €40,000 has been repaid, the (remaining) outstanding nominal amount of €60,000 is reported in the financial dataset as of 30 April 2019. • DBTR#1A, who is liable up to €70,000 vis-à-vis the instrument as of 30 April 2019, is liable for the total remaining outstanding nominal amount, which is €60,000, meaning that the counterparty is liable for 100% of the outstanding nominal amount. • DBTR#1A is reported in the counterparty-instrument dataset. • Given the fact that the plurality of debtors ceases to exist, the joint liabilities dataset is not to be reported as of 30 April 2019; the absence of the specific debtor from the joint liabilities dataset (which is reported on a monthly basis) implies that, as of 30 April 2019, the previously reported debtor is no longer a co-debtor to the instrument as of this date. Table 90 Indication of the reporting requirements for the joint liabilities dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Joint liability amount Subject to reporting 30/04/2019 DBTR#1A CNTLBTY#1 PRTLBLTY#INS2 60,000.00 No 30/04/2019 DBTR#2B CNTLBTY#1 PRTLBLTY#INS2 0.00 No Please note that the table above represents only a logical illustration of the situation, as the records are not subject to reporting. In the instrument/financial datasets, the instrument is reported as a single instrument. The outstanding nominal amount reported in the financial dataset as of 30 April 2019 is €60,000. Since there is only one debtor to the instrument, the (joint) liabilities dataset is not to be reported as of 30 April 2019. The liability amount of the single debtor, which accounts for 100% of the remaining debt is equal to the outstanding nominal amount reported in the financial dataset. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Instrument-protection received dataset General aspects 8.1 The instrument-protection received dataset describes the relationship between an instrument and a protection item that is used to secure this instrument. While the protection received dataset captures the protection item as a whole, irrespective of how a protection item is linked to an instrument (or many instruments), the instrument-protection received dataset specifies how a given protection item relates to a given instrument and to what extent, based on the reporting agent’s consideration, the protection value can be used to offset the debt that has arisen or may arise under the instrument if the debtor fails to satisfactorily pay any amount that it is obliged to pay under the terms of the contract that created the instrument. Specifically, besides the protection value itself as reported in the protection received dataset, the reporting agent is expected to consider any existing own or third party claims relating to the protection item that affect or may affect the value that can be effectively allocated to a given instrument. Please also note that AnaCredit stipulates that whenever (proceeds from) a given protection may be used to offset an instrument (i.e. the use of a protection item in relation to an instrument is not prohibited by the contract or by law), the link between the instrument and the protection is always reported in the instrument-protection received dataset. This also includes cases where no protection value of a given protection item can be effectively allocated to an instrument (e.g. because of a third party priority claim exceeding the protection value). On the other hand, if a given protection item that cannot be used to offset an instrument reported to AnaCredit, then the protection item is not reported in the instrument-protection received dataset vis-à-vis the instrument. In particular, if an instrument reported to AnaCredit is unsecured (i.e. there is no protection that can be used in relation to an instrument), then no protection is reported in the instrument- protection received dataset vis-à-vis the instrument at all (i.e. no record in the dataset that would relate to the instrument is reported at all). Protection items which are not linked to any reported instrument via the instrument- protection received dataset are not reported in AnaCredit at all. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an indication of how protection items may be connected with individual instruments, consider the following example. Example 48: Multiple protection items securing multiple instruments 1. Observed agent (OA#1) has extended under a contract (Con#1) three instruments to a legal entity (Debtor#A): (i) an investment loan (Inst#1), (ii) an overdraft (Inst#2) and (iii) a guarantee given (Inst#3), the last of which is not reportable to AnaCredit. 2. OA#1 has received two protection items: (i) a mortgage claim in an amount of €4 million on commercial real estate (CRE#1) with a market value of €6 million, fully owned by Debtor#A and (ii) a financial guarantee (GUA#2) provided by Cpy#G for an amount of €2 million. 3. Both protection items can be used to offset any debt that may arise under any of the three instruments, and there are no third party priority claims on either of these protection items. The instruments subject to AnaCredit reporting are reported in the instrument dataset (not shown). The protection items are reported in the protection received dataset (for details regarding the reporting of this dataset please refer to Chapter 9). This is presented in Table 91 as of 30 September 2018. Table 91 Protection items available in relation to the three instruments Reporting reference date Protection provider identifier Protection identifier Protection value Type of protection Type of protection value 30/09/2018 DEBTOR#A CRE#1 6,000,000.00 Commercial real estate collateral Market value 30/09/2018 CPY#G GUA#2 2,000,000.00 Financial guarantee other than credit derivatives Notional amount In accordance with point 3 above, the value of each protection item can be used in relation to each of the three instruments. This is reflected in the instrument-protection received dataset, where each of the two protection items is linked with each of the reportable instruments. Please note that Inst#3 is not subject to AnaCredit reporting and is therefore not reported in the instrument-protection received dataset. As regards the protection allocated value, OA#1 takes account of the following: • although the protection value of the real estate collateral is €6 million, only €4 million can be eventually claimed; • although Inst#3 is not reported, OA#1 allocates €1.2 million of the protection items’ value to this instrument (not shown); • any protection value allocated to an instrument diminishes the protection value that may be allocated to other instruments. In this connection, the total amount of protection that OA#1 may allocate to Inst#1 and Inst#2 is €4 million + €0.8 million = €4.8 million. Subsequently, OA#1 allocates the remaining value of GUA#2 of €0.8 million and €3 million of CRE#1 to Inst#1 and €1 million of CRE#1 to Inst#2, while there is no more value of GUA#2 remaining to be allocated to Inst#2. This is shown in Table 92. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Table 92 Reporting the instrument-protection received dataset Reporting reference date Contract identifier Instrument identifier Protection identifier Protection Allocated value 30/09/2018 CON#1 INST#1 CRE#1 3,000,000.00 30/09/2018 CON#1 INST#1 GUA#2 800,000.00 30/09/2018 CON#1 INST#2 CRE#1 1,000,000.00 30/09/2018 CON#1 INST#2 GUA#2 0.00 Please note that the instrument-protection received dataset includes all links between an instrument and a protection item which exists to secure this instrument, regardless of whether it is possible to allocate any positive value to an instrument (consider the pair Inst#2 and GUA#2). For an illustration of how protection is reflected in the instrument-protection received dataset, depending on whether or not the protection may be used to offset the instrument, consider the following example. Example 49: Instruments with and without protection An observed agent (OA#2) has extended to a legal entity (DBTR#B) under a contract (CNT#1) issued on 21 March 2017 a loan (LOAN#1) secured with a mortgage on a commercial real estate property (CRE#99), and under contract CNT#2, originated on 16 June 2018, a credit card debt (CC#2) which is unsecured. The commercial real estate protection cannot be used to offset any debt arising under CC#02 and the protection value allocated to LOAN#1 is €100,000. Both LOAN#01 and CC#02 are subject to AnaCredit reporting and DBTR#B has no other instruments vis-à-vis OA#2 The instruments are reported in the instrument dataset (Table 93), while the information about whether or not the instruments are secured is provided in the instrument- protection received dataset. Accordingly, only LOAN#1 is reported as secured by the commercial real estate, whereas no record at all is reported for the credit card debt, thus indicating that the instrument is unsecured (Table 94). Table 93 Indication of the instrument dataset Reporting reference date Contract identifier Instrument identifier Type of instrument Inception date 30/09/2018 CNT#1 LOAN#1 Other loans 27/03/2017 30/09/2018 CNT#2 CC#2 Credit card debt 16/06/2018 Table 94 Reporting the instrument-protection received dataset Reporting reference date Contract identifier Instrument identifier Protection identifier Protection Allocated value 30/09/2018 CNT#1 LOAN#1 CRE#1 100,000.00 Generally, the instrument-protection received dataset includes all links between an instrument and a protection item which exists to secure a given instrument, and only such links. Conversely, if no protection item exists which secures a given instrument, the instrument is not recorded in the instrument-protection received dataset. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Level of granularity 8.2 The level of granularity is the combination of the individual instrument and the individual protection item. Each record is uniquely identified by (a) the reporting agent identifier, (b) the observed agent identifier, (c) the contract identifier, (d) the instrument identifier, and (e) the protection identifier. These data describe all the protection received in relation to the instrument that the protection is securing. More specifically, the instrument-protection received dataset is compiled so that it captures the link between an instrument and a protection item whenever the usage of (proceeds from) the given protection is explicitly or implicitly allowed (i.e. is not prohibited contractually or by law) to offset any debt that arises or may arise in relation to the instrument. Reporting frequency 8.3 This dataset is reported on a monthly basis, with complete records submitted irrespective of whether or not changes take place compared with previously reported data. The instrument-protection received dataset – data attributes 8.4 This dataset is applicable for instruments reported in the financial dataset in relation to which the creditor has received protection to offset any debt that arises or may arise in relation to the instrument. For each pair of protection and instrument, the following data attributes are reported: Table 95 Overview of data attributes in the instrument-protection received dataset Data attribute Internal identifier Data type Section in Part II Reporting agent identifier √ String 2.2.1 Observed agent identifier √ String 2.2.2 Contract identifier √ String 2.2.4 Instrument identifier √ String 2.2.5 Protection identifier String 2.2.6 Protection allocated value Amount in euro 8.4.1 Third party priority claims against the protection Amount in euro 8.4.2 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Joint liability amount. Outstanding nominal amount for which each debtor is liable in relation to a single instrument where there are two or more debtors. The joint liability amount is defined as the part of the amount as reported in the data attribute “outstanding nominal amount” for which each debtor is liable in relation to a single instrument where there are two or more debtors. More specifically, the joint liability amount is the part of the (or the total) outstanding nominal amount reported in the financial dataset in relation to an instrument (with multiple actual debtors) for which each debtor is liable vis-à-vis this instrument. In other words, the joint liability amount for a debtor vis-à-vis an instrument is the total or a fraction of the outstanding nominal amount reported for the instrument.

Reporting qualification: The joint liability amount is reported only for instruments which have a plurality of debtors (including natural persons acting as debtors, though no record is reported for 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes natural persons). In such cases, a record is reported in the counterparty-instrument dataset for every combination of an instrument and a counterparty which is a legal entity taking the role of debtor in the instrument. In the case of instruments where there is only one debtor, no data record at all in the joint liabilities dataset is reported.

Values: The joint liability amount is a monetary amount in units of euro. The reported value is a non-negative real number. General reporting instructions, specific cases and examples The joint liability amount for each debtor corresponds to the amount that each debtor is liable for in relation to the instrument, as specified in the contract giving rise to the instrument, taking into account that no debtor alone is liable for more than the outstanding debt at a given reporting reference date. Consequently, for a given reporting reference date, the joint liability amount recorded for each debtor in an instrument in the joint liabilities dataset does not exceed the nominal outstanding amount reported in relation to the instrument in the financial dataset that date. This means that the joint liability amount reported for each debtor cannot exceed the outstanding nominal amount. In particular, if the outstanding nominal amount reported in the financial dataset is €0 (zero), e.g. for an overdraft, the joint liability amount to be reported for each (multiple) debtor is also €0. Please note that in the case of a plurality of debtors in relation to one and the same instrument, the actual sum of the joint liability amounts in relation to the total outstanding amount is always ≥ 100%. However, as regards data reported to AnaCredit, the sum of the joint liability amounts as reported to AnaCredit may be less than 100% due to the fact that no data are reported for a debtor which is a natural person. For an illustration of how the joint liability amount is reported vis-à-vis the instrument’s outstanding nominal amount, please refer to the following example: The joint liability amount captures the amount that a debtor is liable for in relation to an instrument’s outstanding nominal amount reported in the financial dataset in which there are actually two or more debtors involved, irrespective of the fact that natural persons are not subject to reporting 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Example 44: Joint liability amount compared to the outstanding nominal amount On 1 March 2018, observed agent (OA#1) originates a contract (Con#1) for a credit line other than revolving credit (Ins#9) of €1 million which can be used by two debtors Deb#A and Deb#B, both jointly and severally liable for the total amount. The debtors are first enabled to draw the funds from 20 March 2018 and the first disbursement takes place on 14 April 2018, when €475,000 is drawn. Deb#A and Deb#B have no other loans vis-à-vis OA#1. The instrument is first subject to AnaCredit reporting as of 31 March 2018, with the counterparty-instrument and joint liabilities datasets also being submitted alongside the instrument dataset. The reporting is illustrated in Table 83 and Table 84. Table 83 Indication of the financial dataset of 31 March Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 31/03/2018 CON#1 INS#9 0.00 1,000,000.00 Table 84 Indication of the joint liabilities dataset of 31 March Reporting reference date Contract identifier Instrument identifier Counterparty identifier Joint liability amount 31/03/2018 CON#1 INS#9 DEB#A 0.00 31/03/2018 CON#1 INS#9 DEB#B 0.00 Following the drawing under the instrument in April, the information is updated as illustrated in Table 85 and Table 86. Table 85 Indication of the financial dataset of 30 April Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 30/04/2018 CON#1 INS#9 475,000.00 525,000.00 Table 86 Indication of the joint liabilities dataset of 30 April Reporting reference date Contract identifier Instrument identifier Counterparty identifier Joint liability amount 30/04/2018 CON#1 INS#9 DEB#A 475,000.00 30/04/2018 CON#1 INS#9 DEB#B 475,000.00 Please note that in the case of multi-debtor instruments, it is the instrument’s commitment amount – defined as the sum of the outstanding nominal amount and the off-balance-sheet amount of an instrument – and not the maximum amount for which a given debtor is actually, that is considered when determining whether or not the reporting threshold of €25,000 has been reached (or exceeded) vis-à-vis a given debtor (cf. Part I, Chapter 5 of the Manual on the criteria triggering the reporting). 7.4.1.1 The case of fully liable joint debtors In the case of fully liable joint debtors, the creditor may claim repayments from any one of the fully liable debtors until the full repayment has been reached. If one joint debtor has repaid the debt in full or in part, which leads to a change in the nominal outstanding amount reported in the financial dataset, the liability to the creditor of the 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes other fully liable debtor(s) is logically discharged to the extent of such repayment. Note that in many cases of fully liable joint debtors frequently encountered in practice, the creditor may claim the whole payment from any of the debtors without having to involve all the debtors. Example 45 illustrates the reporting of the joint liability amount in the case of two debtors fully liable for one and the same instrument. Example 45: Reporting of fully liable debtors in the counterparty-instrument and the joint liabilities datasets This example involves an instrument with instrument identifier “Jnlblty#Ins#1”, arising under a contract with contract identifier “Cntrct#A16”. The nominal outstanding amount of €50,000 is reported in the financial dataset for the instrument as of 31 March 2019. The instrument is held and serviced solely by counterparty “Cpty#A”. Counterparty “Borrower-A” and counterparty “Obligor#B” are the only debtors to the instrument and, as stipulated by the contract, are each fully liable for the total outstanding debt arising under the instrument. Both “Dbtr#A” and “Obligor#B” are legal entities. Given that the debtors are fully liable for the total outstanding amount, the liability of each of the two debtors is established to be 100%. Consequently, the joint liability amount is determined to be €50,000 for each debtor. The following tables illustrate the reporting of the counterparty-instrument dataset (Table 87) and the (joint) liabilities dataset (Table 88): Table 87 Counterparty-instrument dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Counterparty role 31/03/2019 CPTY#A CNTRCT#A16 JNLBLTY#INS#1 Creditor 31/03/2019 CPTY#A CNTRCT#A16 JNLBLTY#INS#1 Servicer 31/03/2019 DBTR#A CNTRCT#A16 JNLBLTY#INS#1 Debtor 31/03/2019 OBLIGOR#B CNTRCT#A16 JNLBLTY#INS#1 Debtor Table 88 Joint liabilities dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Joint Liability amount 31/03/2019 DBTR#A CNTRCT#A16 JNLBLTY#INS#1 50,000.00 31/03/2019 OBLIGOR#B CNTRCT#A16 JNLBLTY#INS#1 50,000.00 In the instrument/financial datasets, the instrument is reported as a single instrument. However, the instrument is broken down into two records in the joint liabilities dataset, where each debtor is recorded with a 100% liability amount for the instrument. 7.4.1.2 The case of partially liable joint debtors In the case of partially liable debtors, the creditor may claim from any partially liable debtor only that part of the repayment for which the debtor is liable. It is possible that partially liable debtors are liable for equal shares. The actual sum of the individual shares can be either equal to the full outstanding nominal amount or exceed the 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes outstanding nominal amount (although because of the fact that no shares are reported for co-debtors being natural persons, the sum of the joint liability amounts reported in the joint liabilities dataset may be less than 100% of the outstanding nominal amount). In any case, a failure to pay of one debtor does not affect the obligations of the other partial debtors beyond the amount they are liable for. This means that the partially liable debtors carry separate liabilities vis-à-vis the creditor for their own shares. The joint liability amounts for partially joint liable debtors are reported in the joint liabilities dataset similarly to the case of fully joint liable debtors, i.e. the liability amounts for which the partially joint liable debtors are individually liable are reported in separate records. For an illustration of the reporting of partial liabilities (i.e. partially joint liable debtors), please consider the following example. Example 46: Reporting of partial debtors in the joint liabilities datasets In this example, a partial liability of two debtors is considered. An instrument with instrument identifier “PRTLBLTY#INS2” arises under a contract with contract identifier “CNTLBLTY#1”. The nominal outstanding amount of €100,000 is reported in the financial dataset for the instrument as of 31 March 2019. The instrument is held and serviced solely by Counterparty Bank A with counterparty identifier “Cpty#A”. Counterparty “DBTR#1A” and counterparty “DBTR#2B” are the only debtors to the instrument and, as stipulated by the contract, both counterparties are only partially liable for the total outstanding amount: DBTR#1A is liable for €70,000 and DBTR#2B is liable for €40,000. Both debtors are legal entities. Both debtors are reported in both the counterparty-instrument (not shown below) and the joint liabilities datasets. In this situation, the liability of the debtors is initially limited by the following amounts: 1. €70,000 for DBTR#1A (which accounts for 70% of the instrument’s debt outstanding at the reporting reference date); 2. €40,000 for DBTR#2B (which accounts for 40% of the instrument’s debt outstanding at the reporting reference date). Table 89 illustrates the reporting of the joint liabilities dataset in this situation: Table 89 Joint liabilities dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Joint liability amount 31/03/2019 DBTR#1A CNTLBTY#1 PRTLBLTY#INS2 70,000.00 31/03/2019 DBTR#2B CNTLBTY#1 PRTLBLTY#INS2 40,000.00 Clearly, if debtors are partial debtors in a partial liability contract, then each of them is liable only up to a contractually specified extent. Continuing with Example 46 above, if in the course of April 2019, Counterparty B repays the total amount that it is liable for (i.e. €40,000), and there are no 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes repayments by Counterparty A, then the situation as of 30 April 2019 is reflected as follows in the joint liabilities datasets (Example 47): Example 47: Reporting of partial debtors in the joint liabilities datasets, continued In this example, the situation presented in Example 46 above changes as follows: In the course of April 2019, DBTR#2B, which is a partially liable debtor to the instrument concerned, repays €40,000, i.e. the total amount the counterparty is liable for vis-à-vis the instrument. There are no other changes to the situation, and DBTR#1A has not made any payments. The situation as of 30 April 2019 has therefore evolved to the following effect. • Having repaid €40,000, which is the maximum amount for which DBTR#2B was liable, this counterparty is no longer liable vis-à-vis the instrument concerned, i.e. DBTR#2B is not the debtor to the instrument as of 30 April 2019. Consequently, DBTR#2B is not reported either in the counterparty-instrument dataset or in the (joint) liabilities dataset. • After €40,000 has been repaid, the (remaining) outstanding nominal amount of €60,000 is reported in the financial dataset as of 30 April 2019. • DBTR#1A, who is liable up to €70,000 vis-à-vis the instrument as of 30 April 2019, is liable for the total remaining outstanding nominal amount, which is €60,000, meaning that the counterparty is liable for 100% of the outstanding nominal amount. • DBTR#1A is reported in the counterparty-instrument dataset. • Given the fact that the plurality of debtors ceases to exist, the joint liabilities dataset is not to be reported as of 30 April 2019; the absence of the specific debtor from the joint liabilities dataset (which is reported on a monthly basis) implies that, as of 30 April 2019, the previously reported debtor is no longer a co-debtor to the instrument as of this date. Table 90 Indication of the reporting requirements for the joint liabilities dataset Reporting reference date Counterparty identifier Contract identifier Instrument identifier Joint liability amount Subject to reporting 30/04/2019 DBTR#1A CNTLBTY#1 PRTLBLTY#INS2 60,000.00 No 30/04/2019 DBTR#2B CNTLBTY#1 PRTLBLTY#INS2 0.00 No Please note that the table above represents only a logical illustration of the situation, as the records are not subject to reporting. In the instrument/financial datasets, the instrument is reported as a single instrument. The outstanding nominal amount reported in the financial dataset as of 30 April 2019 is €60,000. Since there is only one debtor to the instrument, the (joint) liabilities dataset is not to be reported as of 30 April 2019. The liability amount of the single debtor, which accounts for 100% of the remaining debt is equal to the outstanding nominal amount reported in the financial dataset. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Instrument-protection received dataset General aspects 8.1 The instrument-protection received dataset describes the relationship between an instrument and a protection item that is used to secure this instrument. While the protection received dataset captures the protection item as a whole, irrespective of how a protection item is linked to an instrument (or many instruments), the instrument-protection received dataset specifies how a given protection item relates to a given instrument and to what extent, based on the reporting agent’s consideration, the protection value can be used to offset the debt that has arisen or may arise under the instrument if the debtor fails to satisfactorily pay any amount that it is obliged to pay under the terms of the contract that created the instrument. Specifically, besides the protection value itself as reported in the protection received dataset, the reporting agent is expected to consider any existing own or third party claims relating to the protection item that affect or may affect the value that can be effectively allocated to a given instrument. Please also note that AnaCredit stipulates that whenever (proceeds from) a given protection may be used to offset an instrument (i.e. the use of a protection item in relation to an instrument is not prohibited by the contract or by law), the link between the instrument and the protection is always reported in the instrument-protection received dataset. This also includes cases where no protection value of a given protection item can be effectively allocated to an instrument (e.g. because of a third party priority claim exceeding the protection value). On the other hand, if a given protection item that cannot be used to offset an instrument reported to AnaCredit, then the protection item is not reported in the instrument-protection received dataset vis-à-vis the instrument. In particular, if an instrument reported to AnaCredit is unsecured (i.e. there is no protection that can be used in relation to an instrument), then no protection is reported in the instrument- protection received dataset vis-à-vis the instrument at all (i.e. no record in the dataset that would relate to the instrument is reported at all). Protection items which are not linked to any reported instrument via the instrument- protection received dataset are not reported in AnaCredit at all. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes For an indication of how protection items may be connected with individual instruments, consider the following example. Example 48: Multiple protection items securing multiple instruments 1. Observed agent (OA#1) has extended under a contract (Con#1) three instruments to a legal entity (Debtor#A): (i) an investment loan (Inst#1), (ii) an overdraft (Inst#2) and (iii) a guarantee given (Inst#3), the last of which is not reportable to AnaCredit. 2. OA#1 has received two protection items: (i) a mortgage claim in an amount of €4 million on commercial real estate (CRE#1) with a market value of €6 million, fully owned by Debtor#A and (ii) a financial guarantee (GUA#2) provided by Cpy#G for an amount of €2 million. 3. Both protection items can be used to offset any debt that may arise under any of the three instruments, and there are no third party priority claims on either of these protection items. The instruments subject to AnaCredit reporting are reported in the instrument dataset (not shown). The protection items are reported in the protection received dataset (for details regarding the reporting of this dataset please refer to Chapter 9). This is presented in Table 91 as of 30 September 2018. Table 91 Protection items available in relation to the three instruments Reporting reference date Protection provider identifier Protection identifier Protection value Type of protection Type of protection value 30/09/2018 DEBTOR#A CRE#1 6,000,000.00 Commercial real estate collateral Market value 30/09/2018 CPY#G GUA#2 2,000,000.00 Financial guarantee other than credit derivatives Notional amount In accordance with point 3 above, the value of each protection item can be used in relation to each of the three instruments. This is reflected in the instrument-protection received dataset, where each of the two protection items is linked with each of the reportable instruments. Please note that Inst#3 is not subject to AnaCredit reporting and is therefore not reported in the instrument-protection received dataset. As regards the protection allocated value, OA#1 takes account of the following: • although the protection value of the real estate collateral is €6 million, only €4 million can be eventually claimed; • although Inst#3 is not reported, OA#1 allocates €1.2 million of the protection items’ value to this instrument (not shown); • any protection value allocated to an instrument diminishes the protection value that may be allocated to other instruments. In this connection, the total amount of protection that OA#1 may allocate to Inst#1 and Inst#2 is €4 million + €0.8 million = €4.8 million. Subsequently, OA#1 allocates the remaining value of GUA#2 of €0.8 million and €3 million of CRE#1 to Inst#1 and €1 million of CRE#1 to Inst#2, while there is no more value of GUA#2 remaining to be allocated to Inst#2. This is shown in Table 92. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Table 92 Reporting the instrument-protection received dataset Reporting reference date Contract identifier Instrument identifier Protection identifier Protection Allocated value 30/09/2018 CON#1 INST#1 CRE#1 3,000,000.00 30/09/2018 CON#1 INST#1 GUA#2 800,000.00 30/09/2018 CON#1 INST#2 CRE#1 1,000,000.00 30/09/2018 CON#1 INST#2 GUA#2 0.00 Please note that the instrument-protection received dataset includes all links between an instrument and a protection item which exists to secure this instrument, regardless of whether it is possible to allocate any positive value to an instrument (consider the pair Inst#2 and GUA#2). For an illustration of how protection is reflected in the instrument-protection received dataset, depending on whether or not the protection may be used to offset the instrument, consider the following example. Example 49: Instruments with and without protection An observed agent (OA#2) has extended to a legal entity (DBTR#B) under a contract (CNT#1) issued on 21 March 2017 a loan (LOAN#1) secured with a mortgage on a commercial real estate property (CRE#99), and under contract CNT#2, originated on 16 June 2018, a credit card debt (CC#2) which is unsecured. The commercial real estate protection cannot be used to offset any debt arising under CC#02 and the protection value allocated to LOAN#1 is €100,000. Both LOAN#01 and CC#02 are subject to AnaCredit reporting and DBTR#B has no other instruments vis-à-vis OA#2 The instruments are reported in the instrument dataset (Table 93), while the information about whether or not the instruments are secured is provided in the instrument- protection received dataset. Accordingly, only LOAN#1 is reported as secured by the commercial real estate, whereas no record at all is reported for the credit card debt, thus indicating that the instrument is unsecured (Table 94). Table 93 Indication of the instrument dataset Reporting reference date Contract identifier Instrument identifier Type of instrument Inception date 30/09/2018 CNT#1 LOAN#1 Other loans 27/03/2017 30/09/2018 CNT#2 CC#2 Credit card debt 16/06/2018 Table 94 Reporting the instrument-protection received dataset Reporting reference date Contract identifier Instrument identifier Protection identifier Protection Allocated value 30/09/2018 CNT#1 LOAN#1 CRE#1 100,000.00 Generally, the instrument-protection received dataset includes all links between an instrument and a protection item which exists to secure a given instrument, and only such links. Conversely, if no protection item exists which secures a given instrument, the instrument is not recorded in the instrument-protection received dataset. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Level of granularity 8.2 The level of granularity is the combination of the individual instrument and the individual protection item. Each record is uniquely identified by (a) the reporting agent identifier, (b) the observed agent identifier, (c) the contract identifier, (d) the instrument identifier, and (e) the protection identifier. These data describe all the protection received in relation to the instrument that the protection is securing. More specifically, the instrument-protection received dataset is compiled so that it captures the link between an instrument and a protection item whenever the usage of (proceeds from) the given protection is explicitly or implicitly allowed (i.e. is not prohibited contractually or by law) to offset any debt that arises or may arise in relation to the instrument. Reporting frequency 8.3 This dataset is reported on a monthly basis, with complete records submitted irrespective of whether or not changes take place compared with previously reported data. The instrument-protection received dataset – data attributes 8.4 This dataset is applicable for instruments reported in the financial dataset in relation to which the creditor has received protection to offset any debt that arises or may arise in relation to the instrument. For each pair of protection and instrument, the following data attributes are reported: Table 95 Overview of data attributes in the instrument-protection received dataset Data attribute Internal identifier Data type Section in Part II Reporting agent identifier √ String 2.2.1 Observed agent identifier √ String 2.2.2 Contract identifier √ String 2.2.4 Instrument identifier √ String 2.2.5 Protection identifier String 2.2.6 Protection allocated value Amount in euro 8.4.1 Third party priority claims against the protection Amount in euro 8.4.2 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

mitschuldnerischer Haftung Der Betrag der Verbindlichkeiten mit mitschuldnerischer Haftung ist definiert als der Teil des ausstehenden Nominalbetrags, für den ein Schuldner im Hinblick auf ein einzelnes Instrument mit zwei oder mehr Schuldnern haftet. Es ist ein Wert in Euro anzugeben. 5.5 Tabelle Rechnungslegungsdaten Die Tabelle Rechnungslegungsdaten dient in erster Linie dazu, die Entwicklung des Instruments gemäß dem verwendeten Rechnungslegungsstandard zu beschreiben. Außerdem enthält er Datenfelder, die gegenwärtig mit derselben Frequenz und Granularität unter anderen Melderahmen (FINREP) gemeldet werden müssen (z. B. Leistungsstatus, Belastungsquellen, Stundungs- und Neuverhandlungsstatus). Der Rechnungslegungsstandard ist auf Ebene des Rechtsträgers (d. h. Berichtspflichtigen) festzulegen und anzugeben. Die Angaben in dieser Tabelle werden auf Ebene des Instruments zusammengestellt. Siehe auch „Datenfelder des Meldeschemas Vertragspartner-Stammdaten“, „Rechnungslegungsstandard“ Bei einigen Datenfeldern der Tabelle Rechnungslegungsdaten ist der Wert „nicht zutreffend“ anzugeben, wenn es sich bei dem Instrument nicht um ein Aktivum der beobachteten Einheit handelt, weil dann keine Zuordnung zu einem Meldewert möglich ist. Bei Krediten zwischen beobachteten Einheiten desselben Berichtspflichtigen sind die gleichen Datenfelder der Tabelle Rechnungslegungsdaten von der Berichtspflicht befreit wie bei vollständig ausgebuchten, verwalteten Instrumenten, siehe das fachliche Meldeschema Kreditdaten.