Status of forbearance and renegotiation (FRBRNC_STTS)

Edition: second edition Veröffentlicht: 27.05.2019 aktuell Zum Quelldokument →

Definition: Status of forbearance and renegotiation. Identification of forborne and renegotiated instruments. This data attribute is intended to capture all modifications of the instrument’s terms and conditions, irrespective of whether or not the modifications meet the forbearance criteria as laid down in the amended ITS. Specifically, this data attribute identifies: (i) instruments forborne in accordance with the amended ITS and (ii) instruments which are not forborne in accordance with the amended ITS but are otherwise renegotiated according to Regulation (EC) No 290/2009. The value reported represents the latest status of the instrument since an instrument may pass through multiple statuses over its life.

Reporting qualification: This data attribute is reported for all instruments subject to AnaCredit reporting, and there can be no derogations in accordance with Article 7 of the AnaCredit Regulation Revision mark: the paragraph is streamlined, taking into consideration the clarifications provided in Section 4.4.10 dealing specifically with the off-balance- sheet amount 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes in respect of this data attribute. In particular, for an instrument reported in the financial dataset, one of the following values is reported.

Values: Forborne: instruments with modified interest rate below market conditions This value is reported if forbearance measures apply to instruments with modified terms and conditions in accordance with Part 2, paragraph 240 et seq. of the amended ITS, including at least a modification of the interest rate below market conditions. This category is defined in accordance with the treatment of rates below market conditions specified in Part 2.VII.28 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34). This value is not reported when the forborne instrument meets the conditions for discontinuing its identification as forborne in accordance with Part 2, paragraphs 256 and 257, of Annex V of the amended ITS. Forborne: instruments with other modified terms and conditions This value is reported if forbearance measures apply to instruments with modified terms and conditions in accordance with Part 2, paragraph 240 et seq., of Annex V to the amended ITS, excluding the modification of the interest rate below market conditions. This value is not reported when the forborne instrument meets the conditions for discontinuing its identification as forborne in accordance with Part 2, paragraphs 256 and 257, of Annex V of the amended ITS. Forborne: totally or partially refinanced debt This value is reported for refinanced debt in accordance with Annex V to the amended ITS. Part 2, paragraph 244 of Annex V to the amended ITS, defines refinancing as the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with. The value “forborne: totally or partially refinanced debt” is used to identify the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the old re-paid contract that is still outstanding (cf. Part 2, paragraph 265, of Annex V to the amended ITS). This value is not reported when the forborne instrument meets the conditions for discontinuing its identification as forborne in accordance with Part 2, paragraphs 256 and 257, of Annex V of the amended ITS. Revision mark: further clarifications are added, also taking into consideration that the ITS have been amended Revision mark: further clarifications are added, also taking into consideration that the ITS have been amended Revision mark: further clarifications are added, also taking into consideration that the ITS have been amended 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes Renegotiated instrument without forbearance measures This value is reported for instruments whose financial conditions have been modified, but without applying forbearance measures in accordance with Annex V to the ITS. Not forborne or renegotiated This value is reported if it is considered that, in accordance with the amended ITS, forbearance measures do not apply to the instrument (because it has not been forborne at any moment, or the instrument meets the conditions for discontinuing its identification as forborne), and nor has the instrument been otherwise renegotiated. General reporting instructions, specific cases and examples This data attribute serves to identify whether the instrument is classified as forborne or has been renegotiated, even when it is not recognised in the balance sheet. The criteria for classifying the instruments as forborne are the same as in the amended ITS. The five values mentioned above describe the applicable statuses in which an instrument can be classified concerning its status of forbearance and renegotiation. Notably, the ITS does not regulate renegotiated instruments that are not forborne. Nonetheless, all admissible statuses of forbearance and renegotiation under which an instrument can be classified are clarified in this Section. Specifically, please note that under AnaCredit, instruments classified in the accounting portfolios “financial assets held for trading” and “trading financial assets” are also reported as forborne or not forborne, applying the criteria set out in the amended ITS for the instruments classified in other accounting portfolios. Along the same lines, this data attribute is also reported, applying the same criteria, for instruments not derecognised. According to Annex V to the amended ITS, for the purposes of Annex III and IV, Template 19 (“Forborne exposures”), forborne exposures are debt contracts in respect of which forbearance measures have been extended. Forbearance measures according to Part 2, paragraph 240 of Annex V to the amended ITS consist of concessions to a debtor facing or about to face difficulties in meeting its financial commitments (“financial difficulties”). For details concerning concessions, see Part 2, paragraphs 241 to 243 of Annex V to the amended ITS. For details of when an exposure is treated as forborne, see Part 2, paragraphs 240 to 268 of the Annex V to the amended ITS. Moreover, Annex V therein says that a modification involving repayments made by taking possession of collateral is to be treated as a forbearance measure when the modification constitutes a concession. • As regards the category “forborne: instruments with modified interest rate below market conditions”, this value is reported if forbearance measures apply to instruments with modified terms and conditions in accordance with Part 2, paragraph 240 et seq., of the amended ITS, including at least a modification of the interest rate below market conditions, where the latter is defined in Revision mark: the clarifications are enhanced in line with Q&A 2018/0043, also taking into consideration that the ITS have been amended 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes accordance with the treatment of rates below market conditions set out in Part 2.VII.28 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34). Notably, this value is not reported when the forborne instrument meets the conditions for discontinuing its identification as forborne in accordance with Part 2, paragraphs 256 and 257, of Annex V of the amended ITS. • As regards the category “forborne: instruments with other modified terms and conditions”, this value is reported if forbearance measures apply to instruments with modified terms and conditions in accordance with Part 2, paragraph 240 et seq., of Annex V to the amended ITS, excluding a modification of the interest rate below market conditions (as referred to in the point above). However, this value is not reported when the forborne instrument meets the conditions for discontinuing its identification as forborne in accordance with Part 2, paragraphs 256 and 257, of Annex V of the amended ITS. • Regarding “forborne: totally or partially refinanced debt”, this value is reported for refinanced debt in accordance with Annex V to the amended ITS. Part 2, paragraph 244, of Annex V to the amended ITS defines refinancing as the use of debt contracts to ensure the total or partial payment of other debt contracts, the current terms of which the debtor is unable to comply with. Please note that the value “forborne: totally or partially refinanced debt” is used to identify the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the old repaid contract that is still outstanding (see Part 2, paragraph 265, of Annex V to the amended ITS). Again, this value is not reported when the forborne instrument meets the conditions for discontinuing its identification as forborne in accordance with Part 2, paragraphs 256 and 257, of Annex V of the amended ITS. • Regarding “renegotiated instrument without forbearance measures”, this value is reported for instruments whose financial conditions have been modified, but without applying forbearance measures in accordance with Annex V to the amended ITS. • “Not forborne or renegotiated” is reported if it is considered that, in accordance with the amended ITS, forbearance measures do not apply to the instrument (because it has not been the subject of forbearance measures at any moment, or the reporting of its forborne status has been discontinued), and if the instrument has not been otherwise renegotiated. Please note that an instrument may, over its lifetime, go through different statuses (e.g. from “not forborne or renegotiated” starting at moment t through “renegotiated without forbearance measures” starting at moment t + x to “forborne: totally or partially refinanced debt” starting at moment t + x + y). However, this data attribute captures the latest status of the instrument, i.e. the status that still applies at the reporting reference date. This being said, the identification of an instrument as forborne is discontinued when it meets the conditions specified in Part 2, paragraphs 256 and 257 of the amended ITS. When this happens, the instrument is reported as “not forborne or renegotiated” because it does not meet the definition of “renegotiated instrument without Revision mark: further clarifications are included as to when an instrument ceases to be recognised as forborne 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes forbearance measures” (i.e. the instrument has been renegotiated, but with forbearance measures). In this case, the date on which the forborne status is discontinued is reported as “date of the forbearance and renegotiation status”. When this date is different from the inception date of the instrument, it means that the instrument was previously classified as forborne, but it has now met the conditions for the forborne status to be discontinued. Please refer to Example 43 in Section 5.4.13 for an illustration of the reporting in such cases. Please note that, while the amended ITS provide specific requirements regarding when a forborne instrument can cease to be reported as forborne, the AnaCredit Regulation does not impose any conditions as to when a renegotiated instrument without forbearance measures may be considered as “not forborne or renegotiated”. In this connection, it is clarified that, unless any forbearance measures apply in accordance with the amended ITS, once considered renegotiated without forbearance measures an instrument should remain so until its maturity. Instruments which are not subject to forbearance but whose financial conditions have been otherwise modified, excluding automatic prolongations (i.e. without any active involvement of the debtor), are reported as “renegotiated instrument without forbearance measures”. In particular, existing contracts that are renegotiated solely for commercial reasons and where no forbearance measures apply in accordance with the amended ITS are considered as renegotiated without forbearance measures. Prolongations of existing contracts that are carried out automatically without any active involvement of the debtor and do not involve any renegotiation of the terms and conditions of the contract, including but not limited to the interest rate, are not considered as renegotiated. Such a prolongation might have an impact on specific attributes of AnaCredit such as the legal final maturity date. However, it is not generally expected that a renegotiation without a substantial change of the nature of instrument (e.g. simple prolongation of the repayment period) will result in a new assignment of unique identification attributes. Given the general guidance on renegotiation based on the explanation of the definition, if any material element of a revolving instrument is changed for reasons other than forbearance, then the revolving instrument is reported as “renegotiated instrument without forbearance measures”. For instance, renegotiation of the interest rate (or spread) in response to a lower rate offered by other banks is considered as a sufficient reason to report the instrument as “renegotiated instrument without forbearance measures” for such a qualification, since such a change is considered material. In the case of instruments refinanced in full where forbearance measures in accordance with the amended ITS apply (e.g. when a debt restructuring takes place) and the original instrument (or instruments) is effectively redeemed and replaced with one or more new instruments (identified by new contract and instrument identifiers), it is clarified that only the new instrument (or instruments) is reported (while the original instrument (or instruments) in fact no longer exists and cannot 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes therefore be subject to AnaCredit reporting). However, it is necessary to flag the new instrument(s) as forborne (by reporting the appropriate forborne value) directly from the inception date. Similarly, as regards renegotiation without forbearance measures (e.g. an increase in the commitment amount or a lower interest rate purely for commercial reasons), it is clarified that these may be carried out in one of the two following broadly defined approaches. • The original instrument continues to exist but certain conditions of the instrument have been changed (e.g. an increase in the commitment amount or a lower interest rate). • The original instrument ceases to exist, and a new instrument (with a new instrument identifier) is created instead for the purposes of redemption of the previous instrument. The conditions of the new instrument are different from those of the original one (e.g. the new instrument is associated with a lower interest rate). Please note that in the context of AnaCredit it is necessary for both the modified instrument in the former case and the newly created instrument in the latter case that the value “renegotiated instrument without forbearance measures” is reported in the data attribute “status of forbearance and renegotiation”; in the latter case, the second loan clearly results from the overall debt being renegotiated. It is clarified that when an instrument reported as an unauthorised overdraft changes to an agreed overdraft, maintaining the same contract and instrument identifiers, the instrument is reported using the same methodological approach as for any other renegotiated instrument – i.e. the date and status of the renegotiation should be reported, attributes which are renegotiated should be adjusted accordingly, and the inception date and settlement date should remain unchanged. However, if the change implies the creation of a new instrument with a new contract, the new instrument is reported, with new contract and instrument identifiers, and the inception date and other data attributes are reported in accordance with the conditions in the new contract. Consider, for example, a case in which, at a moment during the life of an instrument, a creditor and a debtor bilaterally agree that payments of both the principal and the interest are deferred until the next month (or later) and the debtor only pays a fee instead. In such cases, the deferral of payment as a result of a bilateral agreement between the creditor and the debtor constitutes a renegotiation (i.e. a change in financial conditions). Please note that a renegotiation entails a contractual change in which the debtor is actively involved. This has several implications for AnaCredit reporting, including the following: • First, since the bilateral agreement between the debtor and the creditor changes the financial conditions of the initial contract, and thus changes the instrument, this modification has to be reflected in the data attribute “status of forbearance and renegotiation”. Revision mark: further clarifications are included in line with Q&A 2018/0002 relating to renegotiation of existing current accounts Revision mark: further clarifications are added in line with Q&A 2018/0004 concerning deferrals of payment on the basis of a bilateral agreement 31 May 2019 AnaCredit Reporting Manual – Part II – Datasets and data attributes • In the same vein, the data attribute “date of the forbearance and renegotiation status” captures the date on which the bilateral agreement becomes effective. If, in the following month, the parties agree to defer the payment obligation for a second time (again, in return for a fee), the attribute “date of the forbearance and renegotiation status” is updated to reflect the new agreement. • Second, the change to the interest payment date means that the accrued interest will not become due until a later date. Subsequently, an amount is likely to be reported as “accrued interest” for the reference reporting date for which the interest payment has been deferred in line with the bilateral agreement. It should be noted that interest will, in this case, be accrued over a longer period of time as a result of the deferral of payment (cf. Section 4.4.11 dealing specifically with accrued interest). • Third, if the agreed fee is not paid by the reference date, it is added to the outstanding nominal amount (as well as to the arrears for the instrument if it has also become due). • Furthermore, all other aspects of the bilateral agreement that affect the instrument have to be reported accordingly. For example, if, in the period concerned, the instrument is interest-only (in which case, the end date of that period has to be reported) and if the end date coincides with the payment date prior to deferral, the end date of the interest-only period has to be adjusted if the bilateral agreement also affects the end date. • However, where an instrument is not interest-only, simply deferring payment of the principal and the interest to a future period (e.g. the following month) does not affect per se the data attribute “end date of interest-only period”. • Similarly, deferring payment of both the principal and the interest to a future period does not mean that the instrument becomes past due and a positive amount is reported for “arrears”.

Veröffentlicht: 06.02.2026 aktuell Zum Quelldokument →

Im diesem Datenfeld sind alle Änderungen der vertraglichen Bedingungen eines Instruments zu erfassen, unabhängig davon, ob die Änderungen den Stundungskriterien gemäß ITS entsprechen oder nicht. Das Datenfeld dient der Kennzeichnung von – Instrumenten, die gemäß ITS gestundet wurden, sowie – Instrumenten, die zwar nicht gemäß ITS gestundet sind, aber anderweitig in Übereinstimmung mit Verordnung (EG) Nr. 290/20091) neu verhandelt wurden. 1 Verordnung (EG) Nr. 290/2009 der Europäischen Zentralbank vom 31. März 2009 zur Änderung der Verordnung (EG) Nr. 63/2002 (EZB/2001/18) über die Statistik über die von monetären Finanzinstituten angewandten Zinssätze für Einlagen und Kredite gegenüber privaten Haushalten und nichtfinanziellen Kapitalgesellschaften (EZB/2009/7). Deutsche Bundesbank Statistik Richtlinien Juli 2026 6.122 Kreditdaten- statistik Da sich der Stundungs- und Neuverhandlungsstatus eines Instruments über dessen Laufzeit hinweg ändern kann, ist bei der Meldung stets der aktuellste Status des Instruments anzugeben. Es ist einer der folgenden Werte anzugeben. Gestundet: Instrumente mit geändertem, unter den Marktkonditionen liegendem Zinssatz Dieser Wert ist für Instrumente zu melden, bei denen Stundungsmaßnahmen gemäß Teil 2 Nr. 240 ff. geänderte ITS ergriffen wurden, die mit geänderten vertraglichen Bedingungen einschließlich einer Senkung des Zinssatzes unter den Marktzins einhergingen.1) Dieser Wert ist nicht zu melden, wenn das gestundete Instrument die Bedingungen für die Aufhebung der Einstufung als gestundete Risikoposition gemäß Anhang V Teil 2 Nr. 256 f. geänderte ITS erfüllt. Gestundet: Instrumente mit anderen geänderten vertraglichen Bedingungen Dieser Wert ist für Instrumente zu melden, bei denen Stundungsmaßnahmen ergriffen wurden, die mit geänderten vertraglichen Bedingungen, jedoch nicht mit einer Senkung des Zinssatzes unter den Marktzins gemäß Anhang V Teil 2 Nr. 240 ff. geänderte ITS, einhergehen. Dieser Wert ist nicht zu melden, wenn das gestundete Instrument die Bedingungen für die Aufhebung der Einstufung als gestundete Risikoposition gemäß Anhang V Teil 2 Nr. 256 f. geänderte ITS erfüllt. Gestundet: ganz oder teilweise umgeschuldete Verbindlichkeit Dieser Wert ist für umgeschuldete Verbindlichkeiten zu melden, für die Stundungsmaßnahmen gemäß Anhang V ITS ergriffen wurden. Mit diesem Wert ist sowohl der neue Vertrag (Umschuldungskredit), der im Rahmen der als Stundungsmaßnahme geltenden Umschuldungstransaktion gewährt wird, als auch der alte umgeschuldete und noch ausstehende Vertrag gemäß Anhang V ITS zu kennzeichnen (vgl. Anhang V Teil 2 Nr. 265 geänderte ITS). Dieser Wert ist nicht zu melden, wenn das gestundete Instrument die Bedingungen für die Aufhebung der Einstufung als gestundete Risikoposition gemäß Anhang V Teil 2 Nr. 256 f. geänderte ITS erfüllt. In Anhang V Teil 2 Nr. 244 geänderte ITS wird Umschuldung definiert als Rückgriff auf Schuldverträge zur Sicherstellung der vollständigen oder teilweisen Rückzahlung anderer Schuldverträge, die der Schuldner nicht erfüllen kann. Neu verhandeltes Instrument ohne Stundungsmaßnahmen Dieser Wert ist für Instrumente zu melden, deren finanzielle Bedingungen geändert wurden, ohne dass Stundungsmaßnahmen gemäß Anhang V der ITS ergriffen wurden. Nicht gestundet oder neu verhandelt Dieser Wert ist für Instrumente zu melden, für die keine Stundungsmaßnahmen gemäß ITS ergriffen wurden und die auch nicht anderweitig neu verhandelt wurden. Gemäß Anhang V der ITS und für die Zwecke von Anhang III und IV, Meldebogen 19 (Erläuterungen zu gestundeten Risikopositionen), sind gestundete Risikopositionen Schuldverträge, für die Stundungsmaßnahmen ergriffen wurden. Stundungsmaßnahmen im Sinne von Anhang V Teil 2 Nr. 240 der geänderten ITS sind Konzessionen an einen Schuldner, der Schwierigkeiten hat, seinen finanziellen Verpflichtungen nachzukommen, oder kurz vor solchen Schwierigkeiten steht („finan1 Diese Kategorie ist in Übereinstimmung mit der MFI-Zinsstatistik definiert, siehe Richtlinien zur MFI-Zinsstatistik, Abschnitt II. Erläuterungen zum Berichtssystem, 4.a) Vorbemerkungen. Deutsche Bundesbank Statistik Richtlinien Juli 2026 6.123 Kreditdaten- statistik zielle Schwierigkeiten“). Einzelheiten zu Konzessionen finden sich in Anhang V Teil 2 Nr. 241 bis 243 der geänderten ITS. Einzelheiten dazu, wann eine Risikoposition als gestundet einzustufen ist, finden sich ebenfalls in Anhang V der ITS. Als Stundungsmaßnahmen gelten gemäß Anhang V Teil 2 Nr. 240 bis 268 der geänderten ITS auch Änderungen, die Rückzahlungen durch Verwertung von Sicherheiten beinhalten, sofern die Änderung eine Konzession darstellt. Ein Instrument kann während seiner Laufzeit unterschiedliche Kategorien durchlaufen (z. B. von „nicht gestundet oder neu verhandelt“ ab dem Zeitpunkt t über „neu verhandeltes Instrument ohne Stundungsmaßnahmen“ ab dem Zeitpunkt t + x bis hin zu „gestundet: ganz oder teilweise umgeschuldete Verbindlichkeit“ ab dem Zeitpunkt t + x + y). Im Datenfeld Stundungs- und Neuverhandlungsstatus wird jedoch immer der aktuellste zum jeweiligen Meldestichtag zutreffende Status erfasst. Zu einem späteren Meldetermin kann der Stundungsstatus ggf. wieder auf „nicht gestundet oder neu verhandelt“ zurückgesetzt werden. Hierbei ist zu beachten, dass die ITS zwar konkrete Bestimmungen dazu enthalten, wann ein gestundetes Instrument nicht mehr als gestundet einzustufen ist, aber keine Vorgaben dazu, wann ein neu verhandeltes, nicht gestundetes Instrument wieder als „nicht gestundet oder neuverhandelt“ gilt. In diesem Zusammenhang wird hier klargestellt, dass einmal als „neu verhandelt ohne Stundungsmaßnahmen“ eingestufte Instrumente bis zur Fälligkeit als solche weitergeführt werden, sofern keine Stundungsmaßnahmen gemäß ITS ergriffen werden. Instrumente, die keiner Stundung unterliegen, deren finanzielle Konditionen aber anderweitig geändert wurden, sind als „neu verhandeltes Instrument ohne Stundungsmaßnahmen“ zu melden. Prolongationen gehen grundsätzlich mit einer Änderung des rechtlich endgültigen Fälligkeitsdatums einher und gelten daher als Neuverhandlung. Siehe „Tabelle Instrumentendaten“, „Rechtlich endgültiges Fälligkeitsdatum“ Nicht als neuverhandelt gelten Instrumente, für die innerhalb einer fest zugesagten Kreditlaufzeit und nach Auslaufen der Zinsbindungsfrist neue Konditionen festgelegt werden, wenn diese Anpassung entsprechend dem Vertrag und vor dem rechtlich endgültigen Fälligkeitsdatum erfolgt. Dabei ist es unerheblich, ob diese Anpassung mit oder ohne Beteiligung des Schuldners erfolgt. Nicht kreditbeschlussrelevante Senkungen des Kreditlimits führen ebenfalls zu keiner Anpassung dieses Datenfeldes. Bestehende Verträge, die jedoch aus ausschließlich kommerziellen Überlegungen heraus neu verhandelt werden und bei denen keine Stundungsmaßnahmen gemäß ITS ergriffen werden, sind als „neu verhandeltes Instrument ohne Stundungsmaßnahmen“ zu klassifizieren. Wird z. B. der Zinssatz (oder die Marge) neu verhandelt, weil andere Banken einen niedrigeren Zins anbieten, ist eine Einstufung als „neu verhandeltes Instrument ohne Stundungsmaßnahmen“ angezeigt. Bei Umschuldungen, bei denen die ursprünglichen Instrumente effektiv getilgt und durch ein oder mehrere neue Instrumente (mit neuer Vertrags- und Instrumentenkennung) ersetzt werden, sind nur noch die neuen Instrumente (mit der neuen Vertrags- und Instrumentenkennung) zu melden, während die ursprünglichen Instrumente nicht weiter existieren und somit nicht mehr der AnaCredit-Berichtspflicht unterliegen. Allerdings müssen in solchen Fällen die neuen Instrumente unmitDeutsche Bundesbank Statistik Richtlinien Juli 2026 6.124 Kreditdaten- statistik telbar ab Datum des Vertragsabschlusses durch Meldung des Wertes „gestundet: ganz oder teilweise umgeschuldete Verbindlichkeit“ gekennzeichnet werden. Analog hierzu kann bei „neu verhandelten Instrumenten ohne Stundungsmaßnahmen“ (z. B. bei Erhöhungen des Betrags des Engagements, Erhöhungen des Kreditlimits oder Zinssenkungen) nach den folgenden zwei allgemeinen Ansätzen verfahren werden: – Das ursprüngliche Instrument existiert weiter, aber einzelne Bedingungen ändern sich (z. B. höherer Betrag des Engagements oder niedrigerer Zinssatz). – Das ursprüngliche Instrument existiert nicht mehr, und zur Tilgung des ursprünglichen Instruments wird ein neues Instrument (mit neuer Instrumentenkennung) geschaffen. Die Bedingungen des neuen Instruments unterscheiden sich von denen des ursprünglichen Instruments (z. B. dadurch, dass das neue Instrument niedriger verzinst ist). Auch wenn nach dem zweiten Ansatz verfahren wird und ein neu verhandeltes Instrument als neues, separates Instrument gemeldet wird, ist es mit dem Wert „neu verhandeltes Instrument ohne Stundungsmaßnahmen“ zu versehen.