Purpose (PRPS)

Definition: Purpose. Classification of instruments according to their purpose. As a general rule, the value of the attribute “purpose” refers to the contract running at the reporting reference date. In particular, if the initial contract has been changed, the purpose refers to the changed contract. Table 25 Interest rates for different interest rate cap and floor structures Type A) Variable-rate loan with cap; becomes fixed-interest loan when cap is reached (fixed floater) Type B) Variable-rate loan with cap; interest rate can fall again (cap floater) Type C) Variable-rate loan with cap; interest rate can only fall Type D) Variable-rate loan without cap Type E) Fixed rate loan Note: The dotted line shows the interest rate. The green line shows the interest rate when interest rate cap is not reached. The red line shows the fixed interest rate. The yellow line shows the interest rate when interest rate cap is reached, but when the interest rate can fall again. The blue line shows the variable rate without cap. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Please note that a change qualifies only if it is a contractual change, i.e. when the contract is changed. If the same instrument is used for several purposes, the most relevant one, as determined by the reporting agent, is expected to be reported. For every instrument reported in the instrument dataset, one of the following values is reported.

Values: Residential real estate purchase Definition: Financing of residential property. Residential property is defined in Article 4(1)(75) of Regulation (EU) No 575/2013. According to Article 4(1)(75) of Regulation (EU) No 575/2013, “residential property” means a residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden. Consequently, the value “residential real estate purchase” is reported for instruments extended for the purpose of purchasing residential property or investing in residential property, including buildings and refurbishments thereof. The value is reported irrespective of the protection used to secure the instrument (i.e. whether the instrument used for the purchase of residential property is secured by the purchased residential property, whether it is secured by other forms of assets, or whether it is unsecured). It is clarified that refurbishment of existing residential real estate is included under this category. Please note that loans to construction companies for the building of residential property are reported as “construction investment” rather than “residential real estate purchase”. Commercial real estate purchase Definition: Financing of real estate property other than residential property. The value “commercial real estate purchase” is reported for instruments extended for the purpose of purchasing commercial property or investing in commercial property, including buildings and refurbishments thereof. The value is reported irrespective of whether the instrument used for the purchase of commercial property is secured by the purchased commercial property or whether instruments for commercial property purchase are secured by other forms of assets or whether they are unsecured. It is clarified that refurbishment of existing commercial real estate is included under this category. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Margin lending Definition: Instruments in which an institution extends credit in connection with the purchase, sale, carrying or trading of securities. Margin lending instruments do not include other loans that are secured by collateral in the form of securities. Debt financing Definition: Financing of outstanding or maturing debt. This includes debt refinancing. If the instrument is extended for the purpose of debt financing, the value “debt financing” is reported, irrespective of the initial purpose for which the refinanced instrument was extended. The value “debt financing” is not used when the terms and conditions of the instrument are modified as a consequence of forbearance measures. In this case, the original purpose remains unchanged. Debt financing covers cases in which the debtor is “switching” creditors as well as cases in which the debtor is extending an expiring credit agreement, for example working capital finance, or to gain access to more favourable financing conditions, such as lower interest rates. Imports/Exports Definition: Financing of goods and services (purchases, barter and/or gifts) from non- residents to residents/residents to non-residents. Please note that this section refers to two separate values of the attribute “purpose”, namely: • imports; • exports. Note that for a mixed case where both export and import needs are being addressed, the value “working capital facility” is reported. Construction investment Definition: Financing of construction of buildings, infrastructure and industrial facilities. For instruments extended for the purpose of investing in construction, including the purchase of the land on which the building, infrastructure and industrial facilities are constructed, the value “construction investment” is reported. As construction investments constitute financing for the purpose of construction, meaning the object does not exist at the time of financing, they are inherently different from the category of “commercial real estate purchase”, which refers to the acquisition/refurbishment of an already existing infrastructure. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Please note that, besides financing towards real estate and project finance, construction investment also concerns other construction investments, such as: • shipping finance; • aviation finance; • financing of energy or infrastructure sector on a long term basis; • all other types of construction investment (industrial plant, pipeline and others). Working capital facility Definition: Financing the cash flow management of an organisation. This value is for any working capital facility, excluding financing of imports or exports. However, if the financing is provided for both export and import, then the value “working capital facility” is reported. Other purposes Definition: Other purposes not included in any of the categories listed above. For instruments extended for purposes different from any of the purposes listed above, the value “other purposes” is reported. The value “other purposes” is also reported in the case of debit balances for overdrafts which are current accounts with no credit limit.

Definition: Purpose. Classification of instruments according to their purpose. As a general rule, the value of the attribute “purpose” refers to the contract running at the reporting reference date. In particular, if the initial contract has been changed, the purpose refers to the changed contract. Table 25 Interest rates for different interest rate cap and floor structures Type A) Variable-rate loan with cap; becomes fixed-interest loan when cap is reached (fixed floater) Type B) Variable-rate loan with cap; interest rate can fall again (cap floater) Type C) Variable-rate loan with cap; interest rate can only fall Type D) Variable-rate loan without cap Type E) Fixed rate loan Note: The dotted line shows the interest rate. The green line shows the interest rate when interest rate cap is not reached. The red line shows the fixed interest rate. The yellow line shows the interest rate when interest rate cap is reached, but when the interest rate can fall again. The blue line shows the variable rate without cap. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Please note that a change qualifies only if it is a contractual change, i.e. when the contract is changed. If the same instrument is used for several purposes, the most relevant one, as determined by the reporting agent, is expected to be reported. For every instrument reported in the instrument dataset, one of the following values is reported.

Values: Residential real estate purchase Definition: Financing of residential property. Residential property is defined in Article 4(1)(75) of Regulation (EU) No 575/2013. According to Article 4(1)(75) of Regulation (EU) No 575/2013, “residential property” means a residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden. Consequently, the value “residential real estate purchase” is reported for instruments extended for the purpose of purchasing residential property or investing in residential property, including buildings and refurbishments thereof. The value is reported irrespective of the protection used to secure the instrument (i.e. whether the instrument used for the purchase of residential property is secured by the purchased residential property, whether it is secured by other forms of assets, or whether it is unsecured). It is clarified that refurbishment of existing residential real estate is included under this category. Please note that loans to construction companies for the building of residential property are reported as “construction investment” rather than “residential real estate purchase”. Commercial real estate purchase Definition: Financing of real estate property other than residential property. The value “commercial real estate purchase” is reported for instruments extended for the purpose of purchasing commercial property or investing in commercial property, including buildings and refurbishments thereof. The value is reported irrespective of whether the instrument used for the purchase of commercial property is secured by the purchased commercial property or whether instruments for commercial property purchase are secured by other forms of assets or whether they are unsecured. It is clarified that refurbishment of existing commercial real estate is included under this category. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Margin lending Definition: Instruments in which an institution extends credit in connection with the purchase, sale, carrying or trading of securities. Margin lending instruments do not include other loans that are secured by collateral in the form of securities. Debt financing Definition: Financing of outstanding or maturing debt. This includes debt refinancing. If the instrument is extended for the purpose of debt financing, the value “debt financing” is reported, irrespective of the initial purpose for which the refinanced instrument was extended. The value “debt financing” is not used when the terms and conditions of the instrument are modified as a consequence of forbearance measures. In this case, the original purpose remains unchanged. Debt financing covers cases in which the debtor is “switching” creditors as well as cases in which the debtor is extending an expiring credit agreement, for example working capital finance, or to gain access to more favourable financing conditions, such as lower interest rates. Imports/Exports Definition: Financing of goods and services (purchases, barter and/or gifts) from non- residents to residents/residents to non-residents. Please note that this section refers to two separate values of the attribute “purpose”, namely: • imports; • exports. Note that for a mixed case where both export and import needs are being addressed, the value “working capital facility” is reported. Construction investment Definition: Financing of construction of buildings, infrastructure and industrial facilities. For instruments extended for the purpose of investing in construction, including the purchase of the land on which the building, infrastructure and industrial facilities are constructed, the value “construction investment” is reported. As construction investments constitute financing for the purpose of construction, meaning the object does not exist at the time of financing, they are inherently different from the category of “commercial real estate purchase”, which refers to the acquisition/refurbishment of an already existing infrastructure. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Please note that, besides financing towards real estate and project finance, construction investment also concerns other construction investments, such as: • shipping finance; • aviation finance; • financing of energy or infrastructure sector on a long term basis; • all other types of construction investment (industrial plant, pipeline and others). Working capital facility Definition: Financing the cash flow management of an organisation. This value is for any working capital facility, excluding financing of imports or exports. However, if the financing is provided for both export and import, then the value “working capital facility” is reported. Other purposes Definition: Other purposes not included in any of the categories listed above. For instruments extended for purposes different from any of the purposes listed above, the value “other purposes” is reported. The value “other purposes” is also reported in the case of debit balances for overdrafts which are current accounts with no credit limit.

Dieses Datenfeld dient der Klassifikation von Instrumenten nach ihrem Verwendungszweck. Grundsätzlich bezieht sich das Datenfeld Zweck auf den Vertrag, wie er zum Zeitpunkt des Meldestichtags gilt. Veränderungen werden nur dann berücksichtigt, wenn der Vertrag geändert wurde. Wird dasselbe Instrument für verschiedene Zwecke verwendet, ist der Zweck zu melden, der dem Ermessen des Berichtspflichtigen nach am relevantesten ist. Bei Förderkrediten wird der eigentliche Zweck durch die Hausbank des Kunden gemeldet. Die Förderbank meldet „andere Zwecke“. Es ist einer der folgenden Werte anzugeben. Wohnimmobilienerwerb Gemäß Art. 4 Abs. 1 Nr. 75 CRR bezeichnet der Begriff „Wohnimmobilie“ eine Wohnung oder ein Wohnhaus, die/das vom Eigentümer oder Mieter bewohnt wird. Dementsprechend wird der Wert „Wohnimmobilienerwerb“ bei Instrumenten gemeldet, die zum Zweck des Erwerbs von Wohneigentum oder zur Wohnungsmodernisierung ausgereicht werden; dies schließt Gebäude und die Sanierung von Gebäuden ein. Kredite an Bauunternehmen für den Bau von Wohneigentum sind nicht als „Wohnimmobilienerwerb“, sondern als „Bauinvestitionen“ zu melden. Gewerbeimmobilienerwerb Finanzierung von Immobilien, die nicht Wohnimmobilien sind. Der Wert „Gewerbeimmobilienerwerb“ ist für Instrumente zu melden, die zum Zweck des Erwerbs von Gewerbeimmobilien oder für Gewerbeimmobilieninvestitionen ausgereicht werden; dies schließt Gebäude und die Sanierung von Gebäuden ein. Dabei spielt es keine Rolle, ob das zum Erwerb von Gewerbeimmobilien verwendete Instrument durch die Gewerbeimmobilie selbst oder durch andere Vermögenswerte besichert oder ob es unbesichert ist. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.88 Kreditdaten- statistik Bauinvestitionen Finanzierung der Errichtung von Gebäuden, Infrastruktur und Industrieanlagen. Bei Instrumenten, die zu Bauinvestitionszwecken ausgereicht werden – darunter auch der Erwerb von Grundstücken, auf denen Gebäude, Infrastruktur oder Industrieanlagen gebaut werden sollen, ist der Wert „Bauinvestitionen“ zu melden. Da Bauinvestitionen eine Finanzierung von Bauvorhaben darstellen und das Objekt somit zum Zeitpunkt der Finanzierung noch nicht existiert, unterscheiden sie sich von Natur aus von der Kategorie „Gewerbeimmobilienerwerb“, da sich diese auf den Erwerb/die Sanierung bereits bestehender Infrastruktur bezieht. Bauinvestitionen umfassen neben der Immobilien- und Projektfinanzierung auch andere Bauinvestitionen, beispielsweise – Schiffsfinanzierungen, – Luftfahrtfinanzierungen, – langfristige Finanzierungen aus den Bereichen Energie oder Infrastruktur. Effektenkredite1) Hiermit ist Kreditgewährung in Verbindung mit Kauf, Verkauf, Aufbewahrung oder Handel von Wertpapieren gemeint. Nicht gemeint sind andere Kredite, die lediglich durch Sicherheiten in Form von Wertpapieren besichert werden. Schuldenfinanzierung2) Finanzierung ausstehender oder fällig werdender Verbindlichkeiten zum Zwecke der Konsolidierung. Hierunter ist die Neustrukturierung mehrerer bestehender Verbindlichkeiten eines Schuldners bei dem gleichen Gläubiger mit unterschiedlichen ursprünglichen Zwecken zu verstehen. Verständigen sich Gläubiger und Schuldner darauf, einen bestehenden Vertrag aus kommerziellen Gründen durch einen neuen zu ersetzen, ist der Zweck des alten Vertrages zu übernehmen. Darüber hinaus ist in folgenden Fällen der ursprüngliche Zweck der Finanzierung beizubehalten und nicht mehr durch die Ausprägung „Schuldenfinanzierung“ zu ersetzen: – Änderung von Bedingungen eines Instruments z.B. im Zuge von Stundungsmaßnahmen – Verlängerung einer einzelnen auslaufenden Kreditvereinbarung – Gläubigerwechsel Einfuhren Finanzierung von Waren und Dienstleistungen (Kauf, Tausch und/oder Geschenke) von Nicht- Gebietsansässigen an Gebietsansässige. Ausfuhren Finanzierung von Waren und Dienstleistungen (Kauf, Tausch und/oder Geschenke) von Gebietsansässigen an Nicht-Gebietsansässige. 1 In der deutschen Übersetzung der AnaCredit-Verordnung: „Lombardkredite“. 2 Änderungen der Vorgaben als Reaktion auf die Empfehlung des Europäischen Ausschusses für Systemrisiken vom 21. März 2019 sind spätestens ab Meldestichtag 31.12.2020 bei Neuverhandlung eines Kredites zu berücksichtigen. Revisionen vorheriger Meldestichtage sind nicht erforderlich. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.89 Kreditdaten- statistik In einem gemischten Fall, bei dem es sowohl um Ausfuhr- als auch um Einfuhrzwecke geht, ist der Wert „Betriebsmittelkredit“ zu melden. Betriebsmittelkredit Finanzierung des Kassenwesens einer Organisation. Andere Zwecke Bei zu anderen als den oben aufgeführten Zwecken ausgereichten Instrumenten ist der Wert „andere Zwecke“ zu melden. Der Wert „andere Zwecke“ wird auch bei Überziehungen auf laufenden Konten ohne Kreditlimit gemeldet.