Sources of encumbrance (SRC_ENCMBRNC)

Definition: Sources of encumbrance. Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn This data attribute identifies the type of transaction in which the exposure is encumbered in accordance with Annex XVI and XVII of the ITS. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn.

Reporting qualification: This data attribute is not reported for fully derecognised instruments being serviced, so in such cases the value “Not required” is reported. Otherwise, one of the following values is reported. Example 25: Fiduciary loan recognised in the balance sheet Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018 on behalf of a third party. The loan is a fiduciary loan and C recognises the loan on its balance sheet. Table 56 Month-by-month overview of data reported for a synthetically securitised loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Fiduciary instrument (financial dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised Fiduciary instrument 100,000.00 31/01/2019 No 100,000.00 - Fiduciary instrument - 28/02/2019 No 100,000.00 - Fiduciary instrument - 31/03/2019 No 100,000.00 Entirely recognised Fiduciary instrument 100,000.00 30/04/2019 No 100,000.00 - Fiduciary instrument - 31/05/2019 No 100,000.00 - Fiduciary instrument - 30/06/2019 No 100,000.00 Entirely recognised Fiduciary instrument 100,000.00 Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please also note that the specific reporting requirements for “fully derecognised instruments being serviced” of Annex II of the AnaCredit Regulation do not apply as, although the instrument is serviced by C, it is recognised in the balance sheet of C. Therefore, the data attribute “carrying amount” is reported. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: Central bank funding Definition: Central bank funding (of all types), in accordance with the European Banking Authority’s (EBA) implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for all types of liabilities of the reporting institution in which the counterparty of the transaction is a central bank. Assets that have been pre-positioned with central banks are not to be treated as encumbered assets unless the central bank does not allow withdrawal of any asset placed without prior approval. Exchange traded derivatives Definition: Exchange traded derivatives in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are listed or traded on a recognised or designated investment exchange and they entail asset encumbrance for that institution. Over-the-counter derivatives Definition: Over-the-counter derivatives in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are traded over-the-counter and they entail asset encumbrance for that institution. Deposits – repurchase agreements other than to central banks Definition: Repurchase agreements other than to central banks in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments sold under a repurchase agreement of the reporting institution in which the counterparty of the transaction is not a central bank. For tri-party repurchase agreements, the same treatment is followed as for the repurchase agreements insofar as these transactions entail asset encumbrance for the reporting institution. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Deposits other than repurchase agreements Definition: Deposits other than repurchase agreements in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for deposits other than repurchase agreements of the reporting institution in which the counterparty of the transaction is not a central bank. Debt securities issued – covered bonds securities Definition: Covered bonds securities issued in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are used as collateral for covered bonds. In cases where the observed agent has retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, instruments used as collateral for these retained securities are not included under this item. Debt securities issued – asset-backed securities Definition: Asset-backed securities (ABSs) issued in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are used as collateral for asset-backed securities issued by the reporting institution. In cases where the observed agent has retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, instruments used as collateral for these retained securities are not included under this item. Debt securities issued – other than covered bonds and ABSs Definition: Debt securities issued other than covered bonds and ABSs in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are used as collateral for debt securities issued by the reporting institution other than covered bonds and ABSs. In cases where the observed agent has retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, instruments used as collateral for these retained securities are not included under this item. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Other sources of encumbrance Definition: Other sources of encumbrance in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are subject to encumbrance and where the source of encumbrance is other than the ones listed above. No encumbrance Definition: Instrument which has not been pledged or it is not subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn. This value is reported for instruments that are not subject to encumbrance at all. General reporting instructions, specific cases and examples For instruments which are not subject to encumbrance at all, the value “no encumbrance” is reported. Otherwise, encumbered instruments, irrespective of whether they are fully or only partially encumbered, are reported to AnaCredit as encumbered by proving the respective source of encumbrance. As a general principle, instruments which are being placed at facilities that are not used and can be freely withdrawn are not considered encumbered. If an instrument is subject to multiple sources of encumbrance at the same time, the source of encumbrance associated with the largest part of the instrument is reported. If this information cannot be determined, any one of the sources is reported. Instruments pledged that are subject to any restrictions in withdrawal, for instance assets that require prior approval before withdrawal or replacement by other assets, are considered encumbered. The definition is not based on an explicit legal definition, such as title transfer, but rather on economic principles, as the legal frameworks may differ across countries in this respect. The definition is, however, closely linked to contractual conditions. Instruments pledged in the following transactions are reported as encumbered (please also refer to Annex XVII Part 1.7. of the ITS). • Instruments used as collateral subject to various collateral agreements, for instance collateral placed for the market value of derivatives transactions. • Instruments used as collateral for financial guarantees. It should be noted that if there is no impediment to withdrawal of collateral, such as prior approval, for the unused part of guarantee, then only the used amount should be allocated (on a pro-rata allocation). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • Instruments placed as collateral with clearing systems, central counterparty clearing houses and other infrastructure institutions as a condition for access to service. This includes default funds and initial margins. • Instruments used as collateral for central bank facilities. Pre-positioned assets should not be considered encumbered, unless the central bank does not allow withdrawal of any assets placed without prior approval. • Underlying instruments from securitisation structures where the financial instruments have not been derecognised from the institution’s financial assets (synthetically securitised instruments). • Instruments in cover pools used for covered bond issuance. The instruments that are underlying covered bonds count as encumbered, except in certain situations where the institution holds the corresponding covered bonds (“own- issued bonds”). In the case of pledged portfolios of instruments where only a part of the amount of the portfolio is actually encumbered (in the case of central bank funding, by the withdrawal of funds accordingly), if the asset encumbrance can be established at a single instrument level, then the reporting agents report this information on the granularity of a single instrument. In other cases, it is the entire portfolio that is considered as encumbered, implying that all instruments in the portfolio are flagged as encumbered in the context of AnaCredit. In general, it is acknowledged that an instrument flagged as encumbered in the accounting dataset may be only partially encumbered and therefore the information will be read as “instrument subject to (partial) encumbrance”. Example 26: Instruments subject to encumbrance Credit institution C extends a loan of €100,000 to debtor D. Later, C pledges the loan as collateral in order to receive funds from its central bank. The agreement with the central bank states that the loan cannot be transferred to another party as long as the loan extended to C by the central bank has not been repaid. Therefore, when reporting the loan held by C, the data attribute “sources of encumbrance” is reported with the value “central bank funding”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Sources of encumbrance. Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn This data attribute identifies the type of transaction in which the exposure is encumbered in accordance with Annex XVI and XVII of the ITS. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn.

Reporting qualification: This data attribute is not reported for fully derecognised instruments being serviced, so in such cases the value “Not required” is reported. Otherwise, one of the following values is reported. Example 25: Fiduciary loan recognised in the balance sheet Credit Institution C extends a bullet loan in the amount of €100,000 to debtor D on 10 December 2018 on behalf of a third party. The loan is a fiduciary loan and C recognises the loan on its balance sheet. Table 56 Month-by-month overview of data reported for a synthetically securitised loan Reporting reference date Fully derecognised instrument being serviced according to Annex II of the AnaCredit Regulation Outstanding nominal amount (financial dataset) Balance sheet recognition (accounting dataset) Fiduciary instrument (financial dataset) Carrying amount (accounting dataset) 31/12/2018 No 100,000.00 Entirely recognised Fiduciary instrument 100,000.00 31/01/2019 No 100,000.00 - Fiduciary instrument - 28/02/2019 No 100,000.00 - Fiduciary instrument - 31/03/2019 No 100,000.00 Entirely recognised Fiduciary instrument 100,000.00 30/04/2019 No 100,000.00 - Fiduciary instrument - 31/05/2019 No 100,000.00 - Fiduciary instrument - 30/06/2019 No 100,000.00 Entirely recognised Fiduciary instrument 100,000.00 Please note that certain values are reported only as of quarter-end dates (otherwise a “-” dash is shown). Please also note that the specific reporting requirements for “fully derecognised instruments being serviced” of Annex II of the AnaCredit Regulation do not apply as, although the instrument is serviced by C, it is recognised in the balance sheet of C. Therefore, the data attribute “carrying amount” is reported. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: Central bank funding Definition: Central bank funding (of all types), in accordance with the European Banking Authority’s (EBA) implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for all types of liabilities of the reporting institution in which the counterparty of the transaction is a central bank. Assets that have been pre-positioned with central banks are not to be treated as encumbered assets unless the central bank does not allow withdrawal of any asset placed without prior approval. Exchange traded derivatives Definition: Exchange traded derivatives in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are listed or traded on a recognised or designated investment exchange and they entail asset encumbrance for that institution. Over-the-counter derivatives Definition: Over-the-counter derivatives in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are traded over-the-counter and they entail asset encumbrance for that institution. Deposits – repurchase agreements other than to central banks Definition: Repurchase agreements other than to central banks in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments sold under a repurchase agreement of the reporting institution in which the counterparty of the transaction is not a central bank. For tri-party repurchase agreements, the same treatment is followed as for the repurchase agreements insofar as these transactions entail asset encumbrance for the reporting institution. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Deposits other than repurchase agreements Definition: Deposits other than repurchase agreements in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments used as collateral for deposits other than repurchase agreements of the reporting institution in which the counterparty of the transaction is not a central bank. Debt securities issued – covered bonds securities Definition: Covered bonds securities issued in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are used as collateral for covered bonds. In cases where the observed agent has retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, instruments used as collateral for these retained securities are not included under this item. Debt securities issued – asset-backed securities Definition: Asset-backed securities (ABSs) issued in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are used as collateral for asset-backed securities issued by the reporting institution. In cases where the observed agent has retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, instruments used as collateral for these retained securities are not included under this item. Debt securities issued – other than covered bonds and ABSs Definition: Debt securities issued other than covered bonds and ABSs in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are used as collateral for debt securities issued by the reporting institution other than covered bonds and ABSs. In cases where the observed agent has retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, instruments used as collateral for these retained securities are not included under this item. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Other sources of encumbrance Definition: Other sources of encumbrance in accordance with the EBA’s implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013. This value is reported for instruments which are subject to encumbrance and where the source of encumbrance is other than the ones listed above. No encumbrance Definition: Instrument which has not been pledged or it is not subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn. This value is reported for instruments that are not subject to encumbrance at all. General reporting instructions, specific cases and examples For instruments which are not subject to encumbrance at all, the value “no encumbrance” is reported. Otherwise, encumbered instruments, irrespective of whether they are fully or only partially encumbered, are reported to AnaCredit as encumbered by proving the respective source of encumbrance. As a general principle, instruments which are being placed at facilities that are not used and can be freely withdrawn are not considered encumbered. If an instrument is subject to multiple sources of encumbrance at the same time, the source of encumbrance associated with the largest part of the instrument is reported. If this information cannot be determined, any one of the sources is reported. Instruments pledged that are subject to any restrictions in withdrawal, for instance assets that require prior approval before withdrawal or replacement by other assets, are considered encumbered. The definition is not based on an explicit legal definition, such as title transfer, but rather on economic principles, as the legal frameworks may differ across countries in this respect. The definition is, however, closely linked to contractual conditions. Instruments pledged in the following transactions are reported as encumbered (please also refer to Annex XVII Part 1.7. of the ITS). • Instruments used as collateral subject to various collateral agreements, for instance collateral placed for the market value of derivatives transactions. • Instruments used as collateral for financial guarantees. It should be noted that if there is no impediment to withdrawal of collateral, such as prior approval, for the unused part of guarantee, then only the used amount should be allocated (on a pro-rata allocation). 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • Instruments placed as collateral with clearing systems, central counterparty clearing houses and other infrastructure institutions as a condition for access to service. This includes default funds and initial margins. • Instruments used as collateral for central bank facilities. Pre-positioned assets should not be considered encumbered, unless the central bank does not allow withdrawal of any assets placed without prior approval. • Underlying instruments from securitisation structures where the financial instruments have not been derecognised from the institution’s financial assets (synthetically securitised instruments). • Instruments in cover pools used for covered bond issuance. The instruments that are underlying covered bonds count as encumbered, except in certain situations where the institution holds the corresponding covered bonds (“own- issued bonds”). In the case of pledged portfolios of instruments where only a part of the amount of the portfolio is actually encumbered (in the case of central bank funding, by the withdrawal of funds accordingly), if the asset encumbrance can be established at a single instrument level, then the reporting agents report this information on the granularity of a single instrument. In other cases, it is the entire portfolio that is considered as encumbered, implying that all instruments in the portfolio are flagged as encumbered in the context of AnaCredit. In general, it is acknowledged that an instrument flagged as encumbered in the accounting dataset may be only partially encumbered and therefore the information will be read as “instrument subject to (partial) encumbrance”. Example 26: Instruments subject to encumbrance Credit institution C extends a loan of €100,000 to debtor D. Later, C pledges the loan as collateral in order to receive funds from its central bank. The agreement with the central bank states that the loan cannot be transferred to another party as long as the loan extended to C by the central bank has not been repaid. Therefore, when reporting the loan held by C, the data attribute “sources of encumbrance” is reported with the value “central bank funding”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

In diesem Datenfeld wird in Übereinstimmung mit Anhang XVI und XVII geänderte ITS die Art des Geschäfts identifiziert, durch die die Risikoposition belastet ist. Ein Vermögenswert wird als belastet behandelt, wenn er als Sicherheit hinterlegt wurde, oder wenn er Gegenstand irgendeiner Form von Vereinbarung über die Stellung von Sicherheiten, die Besicherung oder die Gewährung einer Kreditsicherheit für eine Transaktion ist, aus der er nicht ohne Weiteres abgezogen werden kann. Es ist einer der folgenden Werte in Übereinstimmung mit den technischen Durchführungsstandards der EBA zu den Berichtspflichten hinsichtlich belasteter Vermögenswerte im Sinne von Art. 99 Abs. 5 und Art. 100 CRR auszuwählen: Zentralbanken-Refinanzierung Dieser Wert ist für Instrumente zu melden, die als Sicherheit für alle Arten von Verbindlichkeiten des berichtspflichtigen Instituts verwendet werden, bei denen der Vertragspartner der Transaktion eine Zentralbank ist. Im Vorhinein bei Zentralbanken hinterlegte Vermögenswerte sind nicht als belastete Vermögenswerte zu behandeln, es sei denn, der Abzug eines Vermögenswerts ohne vorherige Genehmigung ist von der Zentralbank untersagt. Börsengehandelte Derivate Dieser Wert ist für Instrumente zu melden, die als Sicherheiten für Derivate des berichtspflichtigen Instituts, die zugleich finanzielle Verbindlichkeiten sind, verwendet werden, soweit diese Derivate Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.116 Kreditdaten- statistik an einer anerkannten oder designierten Wertpapierbörse notiert sind oder dort gehandelt werden und eine Vermögenswertbelastung für dieses Institut mit sich bringen. Außerbörsliche Derivate Dieser Wert ist für Instrumente zu melden, die als Sicherheiten für Derivate des berichtspflichtigen Instituts, die zugleich finanzielle Verbindlichkeiten sind, verwendet werden, soweit diese Derivate außerbörslich gehandelt werden und eine Vermögenswertbelastung für dieses Institut mit sich bringen. Einlagen – Rückkaufsvereinbarungen, außer mit Zentralbanken Dieser Wert ist für Instrumente zu melden, die im Rahmen von Rückkaufsvereinbarungen des berichtspflichtigen Instituts veräußert werden und bei denen der Vertragspartner der Transaktion keine Zentralbank ist. Für Triparty-Rückkaufsvereinbarungen gilt dieselbe Vorgehensweise wie für Rückkaufsvereinbarungen, soweit diese Transaktionen eine Vermögenswertbelastung für das berichtspflichtige Institut mit sich bringen. Einlagen, außer Rückkaufsvereinbarungen Dieser Wert ist für Instrumente zu melden, die als Sicherheiten für Einlagen mit Ausnahme von Rückkaufsvereinbarungen des berichtspflichtigen Instituts verwendet werden und bei denen der Vertragspartner der Transaktion keine Zentralbank ist. Begebene Schuldverschreibungen – gedeckte Schuldverschreibungen Dieser Wert ist für Instrumente zu melden, die als Sicherheiten für gedeckte Schuldverschreibungen (covered bonds) verwendet werden. Sofern die beobachtete Einheit einen Teil der begebenen Schuldverschreibungen entweder vom Ausgabedatum an oder später durch einen Rückkauf zurückbehalten hat, so sind die zur Besicherung der zurückbehaltenen Wertpapiere verwendeten Instrumente nicht unter dieser Position auszuweisen. Begebene Schuldverschreibungen – forderungsunterlegte Wertpapiere Dieser Wert ist für Instrumente zu melden, die als Sicherheit für vom berichtspflichtigen Institut begebene forderungsunterlegte Wertpapiere (ABS) verwendet werden. Sofern die beobachtete Einheit einen Teil der begebenen Schuldverschreibungen entweder vom Ausgabedatum an oder später durch einen Rückkauf zurückbehalten hat, so sind die zur Besicherung der zurückbehaltenen Wertpapiere verwendeten Instrumente nicht unter dieser Position auszuweisen. Begebene Schuldverschreibungen, außer gedeckten Schuldverschreibungen und ABS Dieser Wert ist für Instrumente zu melden, die als Sicherheiten für vom berichtspflichtigen Institut begebene Schuldverschreibungen, außer gedeckten Schuldverschreibungen und ABS, verwendet werden. Sofern die beobachtete Einheit einen Teil der begebenen Schuldverschreibungen entweder vom Ausgabedatum an oder später durch einen Rückkauf zurückbehalten hat, so sind die zur Besicherung der zurückbehaltenen Wertpapiere verwendeten Instrumente nicht unter dieser Position auszuweisen. Andere Belastungsquellen Dieser Wert ist für Instrumente zu melden, die durch eine andere Belastungsquelle belastet sind als die oben genannten. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.117 Kreditdaten- statistik Keine Belastung Ein Vermögenswert, der weder verpfändet wurde noch einer anderen Art von Vereinbarung unterliegt, um ein Instrument zu besichern, abzusichern oder zu bonifizieren, von dem es nicht ohne weiteres getrennt werden kann. Dieser Wert ist für alle Instrumente zu melden, die nicht belastet sind. Auch nur teilweise belastete Instrumente sind in AnaCredit unter Angabe der jeweiligen Belastungsquelle als belastet zu melden. Ist ein Instrument gleichzeitig durch mehrere Belastungsquellen belastet, dann ist die Belastungsquelle zu melden, auf die der größte Anteil des Instruments entfällt. Wenn sich diese Information nicht ermitteln lässt, kann die Belastungsquelle frei gewählt werden. Grundsätzlich sind Instrumente, die nicht in Anspruch genommenen Fazilitäten zugeordnet wurden und ohne Weiteres abgezogen werden können, nicht als belastet zu betrachten. Abzugsbeschränkungen unterliegende verpfändete Vermögenswerte wie beispielsweise Vermögenswerte, die nur nach vorheriger Genehmigung abgezogen oder durch andere Vermögenswerte ersetzt werden können, sind als belastet anzusehen. Diese Begriffsbestimmung beruht nicht auf einer ausdrücklichen Rechtsdefinition wie Eigentumsübertragung, sondern auf wirtschaftlichen Grundsätzen, da die Rechtsgrundlagen in dieser Hinsicht von Land zu Land unterschiedlich sein können. Die Definition lehnt sich jedoch eng an vertragliche Bedingungen an. Instrumente, die im Rahmen folgender Arten von Transaktionen verpfändet sind, sind als belastet zu melden (siehe auch Anhang XVII, Teil 1.7 geänderte ITS): – Instrumente, die auf Grundlage verschiedener Sicherungsvereinbarungen als Sicherheiten verwendet werden, beispielsweise für den Marktwert von Derivategeschäften platzierte Sicherheiten. – Zur Besicherung von Finanzgarantien verwendete Instrumente. Besteht für den nicht in Anspruch genommenen Teil der Garantie keine Beschränkung bezüglich des Abzugs von Sicherheiten, wie beispielsweise das Erfordernis einer vorherigen Genehmigung, ist nur der in Anspruch genommene Betrag zuzuweisen (anteilige Zuweisung). – Instrumente, die als Sicherheit für den Zugang zu Diensten von Clearingsystemen, Clearingstellen mit zentraler Gegenpartei und anderen Infrastruktureinrichtungen hinterlegt werden. Hierzu zählen auch Ausfallfonds und rückzahlbare Einschusszahlungen („initial margins“). – Zugrunde liegende Instrumente aus Verbriefungsstrukturen, bei denen die Finanzinstrumente nicht aus den finanziellen Vermögenswerten des Instituts ausgebucht wurden (synthetisch verbriefte Instrumente). – Zur Emission gedeckter Schuldverschreibungen verwendete Instrumente in Deckungspools. Instrumente, die gedeckten Schuldverschreibungen zugrunde liegen, gelten außer in bestimmten Situationen, in denen das Institut die entsprechenden gedeckten Schuldverschreibungen hält (BISTA-Position HV11/083 „Eigene Schuldverschreibungen“), als belastet. Lässt sich bei verpfändeten Portfolios (im Falle von Zentralbanken-Refinanzierungen durch einen entsprechenden Abzug von Mitteln) die Belastung auf Ebene der einzelnen das Portfolio bildenden Instrumente feststellen, dann meldet der Berichtpflichtige die Daten auf Einzelinstrumentenebene. Andernfalls muss das gesamte Portfolio als belastet gelten, und dementsprechend sind alle Instrumente des Portfolios im Rahmen von AnaCredit als belastet zu kennzeichnen. Somit ist es grundsätzlich möglich, dass ein Instrument, das in der Tabelle Rechnungslegungsdaten als belasDeutsche Bundesbank Statistik Richtlinien Januar 2026 6.118 Kreditdaten- statistik tet gekennzeichnet ist, tatsächlich nur teilweise belastet ist; deshalb wird diese Angabe stets so ausgelegt, dass es sich gegebenenfalls um ein teilweise belastetes Instrument handelt.