Type of instrument (TYP_INSTRMNT)

Definition: Type of instrument. Classification of the instrument according to the type of contractual terms agreed between the parties. This section provides a detailed description of the instrument categories into which reporting agents classify individual financial instruments reported under the AnaCredit Regulation. The classification put forward in the AnaCredit Regulation does not constitute an exhaustive list of all financial instruments that exist but only categorises eligible instruments. Instruments of any of the types discussed below are reported to AnaCredit on condition that they fulfil the general criteria triggering the reporting obligation at a given reporting reference date, as explained in Part I, Chapter 5 of the Manual, “Criteria triggering the reporting obligation”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: For each instrument reported, one of the following values is reported in this data attribute to provide a qualification of the type of the instrument. Deposits other than reverse repurchase agreements Definition: Deposits as defined in paragraph 5.79 of Annex A to Regulation (EU) No 549/2013 other than reverse repurchase agreements. Deposits other than reverse repurchase agreements are transferable deposits as defined in paragraph 5.80 and other deposits as defined in paragraph 5.85 of Annex A to Regulation (EU) No 549/2013. Please note that this type of instrument includes (short-term) money market lending to other financial institutions. Similarly, this type of instrument also covers cash collateral posted by the observed agent, on condition that the counterpart is a financial institution. Any deposits, as defined in Regulation (EU) No 549/2013, which meet the definition of reverse repurchase agreements in paragraph 5.41 of Part 2 of Annex V to the ITS, are not to be included in this type of instrument. This type of instrument includes instruments in the form of deposits placed by observed agents. In no case do deposits received by the observed agent fall within the scope of this item. Notably, any inter-bank positions between monetary financial institutions are in general referred to as deposits (cf. paragraph 5.119 of Annex A to Regulation (EU) 549/2013). Taking the perspective of the observed agent, only deposits in debit are subject to reporting (i.e. a debtor owes funds to the observed agent). Conversely, in line with the requirements laid down in Articles 1, 4 and 5 (and as discussed in Part I, Chapter 4 Part I of the Manual regarding instruments within the scope of AnaCredit), deposits which are owed to creditors by the observed agent do not comply with the type of instrument as referred to by the definition. Note that current accounts of the observed agent held with other credit institutions, i.e. nostro account balances, fall into the category of deposits and are reported to AnaCredit if the other credit institution owes funds to the observed agent. The type of instrument for cash balances at central banks will also be “deposits other than reverse repurchase agreements”. This type of instrument includes instruments in the form of deposits placed by observed agents. In no case do deposits received by observed agents fall within the scope of this item 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Overdraft Definition: Overdraft as defined in point 2(1)(c) of the Table in Part 2 of Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with Regulation (EU) No 1071/2013 (ECB/2013/33) overdrafts are “debit balances on current accounts”. Overdrafts are funds provided to debtors in the form of balances on current accounts (unless they are provided to other monetary financial institutions, in which case they are classified as deposits other than reverse repurchase agreements). An instrument (a debit balance) classified as an overdraft is necessarily one that arises on a current account, i.e. an account created with the primary goal of allowing credit balances mainly, although regular debit balances are also allowed on such an account. By contrast, a regular loan account or a revolving credit other than an overdraft is primarily intended only to have debit balances. Please note that the requirement for an overdraft to be associated with a current account distinguishes an overdraft (with a credit limit) from a revolving credit other than an overdraft. In other words, if a credit limit under which the debtor may use and repay funds (i.e. a credit limit of a revolving nature) is not directly assigned to a current account, then such a credit limit is considered a revolving credit other than an overdraft. Debit balances on current accounts arise with regard to: • current accounts with a credit limit; • current accounts with no credit limit. Where a credit limit is associated with a current account, it is understood that this credit limit was granted under a credit contract which specifies the conditions on which the funds may be used. Such a contract may either be made at the same time as a current account is created or may be an addendum to the current account agreement made after the current account was created. As regards current accounts which are not associated with a contractually agreed credit limit, debit balances may arise on such accounts in a number of cases, including: • unauthorised debits; • nostro/vostro accounts between two financial institutions other than deposits and reverse repurchase agreements. Regarding overdrafts which arise on current accounts with an agreed credit limit (which are of a revolving nature), please note that: • the inception date is the date on which the credit limit was contractually agreed, rather than the date on which the current account was created; • the settlement date is the date on which the debtor draws funds under the credit limit for the first time; in cases where no funds have 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes been drawn before or at a reporting reference date, the settlement date is reported as “Non-applicable”; • the legal final maturity date is the date on which the credit limit will be revoked in accordance with the contract of the credit limit; in cases where the contract does not specify such a date, “Non-applicable” is reported. In the case of overdrafts which arise on current accounts that are not associated with an agreed credit limit as such, please note that: • the inception date is the date when the debit balance (outstanding as at the reporting reference date) arose, rather than the date on which the current account was created; • the settlement date coincides with the inception date, which is the date when the debit balance is considered to have been disbursed; • the legal final maturity date does not in principle exist, as it is not contractually specified (although it is not excluded that such a date may exist in certain cases). Please note that credit balances on current accounts are not subject to AnaCredit reporting. However, a distinction is drawn between: • credit balances on current accounts with an agreed credit limit; • credit balances on current accounts which are not associated with an agreed credit limit. The reporting of current accounts with an agreed credit limit is triggered by the existence of the credit limit, irrespective of whether the balance on the current account is debit or credit. However, the credit balance is set to 0 (zero) when reported to AnaCredit. Meanwhile, current accounts which are not associated with an agreed credit limit are subject to AnaCredit reporting only if they are in debit at a reporting reference date. Otherwise, when in credit, they are not overdrafts in accordance with Article 1(23) of the AnaCredit Regulation. Current accounts with a credit limit are generally considered to be a banking product (of a revolving nature) that enables the debtor to draw funds directly from the current account up to the specified credit limit amount. Therefore, it is irrelevant whether or not the credit limit has been exceeded, and the total debit balance outstanding on a current account with a credit limit is reported, irrespective of whether or not the specified credit limit has been exceeded, in the data attribute “outstanding nominal amount” in accordance with the AnaCredit Regulation. Funds that can, in accordance with the contract (under which the instrument arises), still be drawn in addition to the outstanding nominal amount, so that the credit limit is not exceeded, are reported as the data attribute “off-balance-sheet amount”. In particular, if the outstanding nominal amount exceeds the instrument’s credit limit, the off-balance-sheet amount is reported as €0. The revolving nature of this type of instrument comes from the fact that the amount of available credit can increase and decrease as funds are drawn and repaid Off-balance-sheet amount under overdraft with a credit limit 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The commitment amount at inception for debit balances on current accounts with a credit limit is the credit limit as at the inception date. As regards debit balances with no credit limit, these typically arise without a specific credit contract being created. Nevertheless, having regard to the general terms of the current account agreement, the agreement typically provides that, if a debit balance arises on the current account, conditions favouring the creditor typically come into operation – for instance, the debtor is required to repay this (unauthorised) debt immediately. The debit balance is reported as the outstanding nominal amount. As no credit limit exists as such, the off-balance-sheet amount is reported as “Non- applicable” because by definition there is no amount that could be additionally drawn by or disbursed to the debtor vis-à-vis the instrument without changing the contract. The commitment amount at inception for debit balances on current accounts with no credit limit is reported as “Non-applicable”. Debit balances on current accounts where the debtor is a monetary financial institution are not be classified as overdrafts but are instead classified as deposits. Credit card debt Definition: Credit granted via delayed debit cards, i.e. cards providing convenience credit, or via credit cards, i.e. cards providing convenience credit and extended credit. Credit card debt comprises credit granted via either of the following two types of card: • delayed debit cards, i.e. cards providing convenience credit (credit granted at an interest rate of 0% in the period between the payment transactions made with the card during one billing cycle and the date at which the debit balances from this specific billing cycle become due); • credit cards, i.e. cards providing convenience credit and extended credit (credit granted after the due dates of the previous billing cycles have passed, i.e. debit amounts on the card account that have not been settled when this was first possible, for which an interest rate or tiered interest rates usually greater than 0% are charged). Credit card debt is generally considered to be a revolving credit instrument where funds can be repeatedly repaid and drawn up to an agreed credit limit. The balance outstanding under this instrument is reported in the data attribute “outstanding nominal amount”. Funds that can be still drawn under this instrument, on top of the outstanding nominal amount, so that the credit limit is not exceeded, are to be reported as the data attribute “off-balance-sheet amount”. If the outstanding nominal amount exceeds the credit limit of the instrument, the off-balance-sheet amount to be reported is €0. Debit balances on current accounts with no credit limit have no off- balance-sheet amount and are typically payable on call Overdrafts are funds in the form of balances on current accounts provided to debtors other than Monetary Financial Institutions The revolving nature of this type of instrument comes from the fact that the amount of available credit can increase and decrease as funds are drawn and repaid 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes As a general practice, credit card debt is recorded on dedicated card accounts and therefore not evident on current accounts, although in certain cases the credit may be debited to a current account of the debtor. In both cases, irrespective of whether or not credit card debt is linked to a current account, credit card debt is reported as a separate instrument. For an illustration of the reporting and how the outstanding nominal amount is determined in the case of a credit card debt linked to a current account, please consider the following example. Example 3: Credit card debt linked to a current account DBTR#CC has credit vis-à-vis observed agent OA#1, where DBTR#CC has a current account with a credit limit of 25,000 (OVRDRFT#1) originated under contract Cntr#Ovr and a credit card limit of 5,000 (CC#2) originated under contract Cntr#CC linked to the same current account. According to the billing cycle any amounts outstanding on the credit card on the 21st day of each month are debited to the current account. In the course of March and April, the following takes place: • on 28 February, both OVRDRFT#1 and CC#2 have outstanding nominal amounts of €0; • DBTR#CC has used the credit card to the effect that on 21 March has an outstanding balance of €1,200, which is then debited to the current account; • thereafter, DBTR#CC continues using the credit card so that on 31 March the card’s outstanding balance amounts to €950; • on 15 April DBTR#CC draws an amount of €5,000 directly from the current account; • in the period between 1 and 21 April, DBTR#CC further uses the credit card so that on 21 April the outstanding balance increases to €3,500, which is then debited to the current account; • DBTR#CC does not used the credit card for the rest of April; • in the entire period considered, DBTR#CC neither draws any other amounts from nor pays amounts to the current account. Both OVRDRFT#1 and CC#2 are reported as separate instruments, with the type of instrument being “overdraft” for the first instrument and “credit card debt” for the second instrument. An overview of the outstanding nominal amount and the off-balance-sheet amount is provided in Table 12. Table 12 Overview of the amounts across the debtor’s instruments Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 28/02/2019 CNTR#OVR OVRDRFT#1 0.00 25,000.00 28/02/2019 CNTR#CC CC#2 0.00 5,000.00 31/03/2019 CNTR#OVR OVRDRFT#1 1,200.00 23,800.00 31/03/2019 CNTR#CC CC#2 950.00 4,050.00 30/04/2019 CNTR#OVR OVRDRFT#1 8,500.00 16,500.00 30/04/2019 CNTR#CC CC#2 0.00 5,000.00 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Typically, credit card debt is unsecured, meaning that no protection specific to the credit card is provided. In such cases, no entry in the instrument-protection received dataset is made for a credit card debt instrument. The debtor to these forms of credit is the entity liable to eventually repay the amounts outstanding on the credit card account in accordance with the credit contract, which not necessarily coincides with the cardholder – for example, in the case of company credit cards, it is typically the company that is liable for the debt as opposed to the person who holds the credit card. Revolving credit other than overdrafts and credit card debt Definition: Credit that has the following features: (i) the debtor may use or withdraw funds up to a pre-approved credit limit without giving prior notice to the creditor; (ii) the amount of available credit can increase and decrease as funds are borrowed and repaid; (iii) the credit may be used repeatedly; (iv) it is not credit card debt or overdrafts. Revolving credit other than overdrafts and credit card debt is any instrument, other than a current account with a credit limit or a credit card debt, where funds can be repeatedly repaid and drawn again up to an agreed credit limit. This means that a credit limit is granted, and the debtor is enabled to receive funds from the creditor to an amount such that, taking into account payments made by or to the credit of the debtor, the credit limit is not exceeded. Current accounts with a credit limit and credit card debt, which are both of a revolving nature, are not classified under this item. Please note that in the context of AnaCredit, only the following types of instruments are in principle considered to be revolving: • current accounts with an agreed credit limit (classified as overdrafts in accordance with Article 1(23) of the AnaCredit Regulation); • credit card debt; • revolving credit other than overdrafts and credit card debt. The remaining types of instruments as referred to in Article 1(23) of the AnaCredit Regulation are not in principle deemed to be revolving. This includes credit lines other than revolving credit which are not revolving despite the fact that these instruments may have an undrawn part that may be utilised by the debtor. As an indication, a revolving credit granted on the basis of pledged trade receivables is typically classified as “revolving credit other than overdrafts and credit card debt”. However, a fixed-sum credit which does not entail any off-balance-sheet amount granted on the basis of pledged trade receivables is typically classified as “other loans”. Often, multi-product credit facilities under which a number of individual instruments exist, each with possibly different characteristics, are of a revolving nature. Notwithstanding their revolving nature, such multi-product credit facilities are not considered “revolving credit other than overdrafts and credit card debt”. Please note The debtor to a credit card debt instrument The revolving nature of this type of instrument comes from the fact that the amount of available credit can increase and decrease as funds are drawn and repaid Part III of the Manual provides clarification regarding the reporting of credit facilities under which different types of instrument exist 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes that the reporting of credit facilities under which different individual instruments may be created is clarified in a case study in Part III of the Manual dealing specifically with credit cross-limit structures (multi-product credit facilities). Additionally, general rules regarding such multi-product credit facilities are elaborated on in Part I, Section 4.6.3 of the Manual. Credit lines other than revolving credit Definition: Credit that has the following features: (i) the debtor may use or withdraw funds up to a pre-approved credit limit without giving prior notice to the creditor; (ii) the credit may be used repeatedly; (iii) it is not revolving credit, credit card debt or overdrafts. In the context of AnaCredit, “credit lines other than revolving credit” are (as the term makes explicit) instruments which are not of a revolving nature, i.e. which do not allow funds to be repaid and drawn again. In fact, the amount of available credit can only decrease as funds are drawn, and repaying funds does not increase the available amounts. Credit lines other than revolving credit involve a credit limit, i.e. the maximum debit balance which is allowed to stand on the instrument’s account. The debtor may receive the maximum debit balance in one amount or by instalments (or tranches); however, in contrast to revolving credits, any amount once paid to the debtor always reduces the funds still available to the debtor under the instrument, even though it has been repaid by the debtor. Consequently, credit lines other than revolving credit may not have any off-balance-sheet amount available from a certain moment in time onwards even though such amounts were available in earlier periods of the lifecycle of such instruments. Please refer to the section on overdrafts and revolving credit above for guidance regarding the difference between those instruments and credit lines other than revolving credit. Please also note that credit lines other than revolving credit do not include multi- instrument/multi-product credit facilities that cover different kind of instruments in which the off-balance-sheet amount is shared between some or all instruments belonging to such a credit facility. Funds that can still be drawn under this type of instrument are reported into the data attribute “off-balance-sheet amount”. If the total available credit has been completely drawn, either in one amount or by instalments, the off-balance-sheet amount is reported as €0. For an illustration of how the outstanding nominal amount and off-balance-sheet amount are reported for this type of instrument, please consider the following example. Credit lines other than revolving credit that are not of a revolving nature 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Any instrument that satisfies the conditions referred to in the definition above is classified as “credit lines other than revolving credit”. For instance, a non-revolving Example 4: Credit lines other than revolving credit On 1 March 2019, observed agent OA#1 contractually agrees with debtor Dbtr#2 a credit line other than revolving credit of €900,000 (Ins#1). In accordance with the contract (Cntr#A), the credit institution first makes the credit line available to the debtor on 15 March 2019, and the debtor agrees to draw this down in full by 1 August 2019 in three instalments of €300,000 each. The following takes place: • on 22 April 2019, the debtor draws the first tranche; • on 20 May 2019, the debtor draws the second tranche; • on 25 June 2019, the debtor repays an amount of €150,000; • on 3 July 2020, the debtor draws the last tranche. Table 13 shows a record of the instrument dataset as reported in the initial transmission of Ins#1 on the assumption that no other changes take place, whereas Table 14 shows an analogous record that is submitted as of 30 April following the change in the settlement date. Finally, Table 15 shows the development of the outstanding nominal amount and the off-balance-sheet amount as reported in the entire period concerned. Table 13 Indication of the instrument data reported as of 31 March Reporting reference date Contract identifier Instrument identifier Type of instrument Inception date Settlement date Commitment amount at inception 31/03/2019 CNTR#A INS#1 Credit lines other than revolving credit 01/03/2019 “Non-applicable” 900,000.00 Table 14 Indication of the instrument data subsequently reported as of 30 April Reporting reference date Contract identifier Instrument identifier Type of instrument Inception date Settlement date Commitment amount at inception 30/04/2019 CNTR#A INS#1 Credit lines other than revolving credit 01/03/2019 22/04/2019 900,000.00 Table 15 Indication of the financial data reported monthly Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 31/03/2019 CNTR#A INS#1 0.00 900,000.00 30/04/2019 CNTR#A INS#1 300,000.00 600,000.00 31/05/2019 CNTR#A INS#1 600,000.00 300,000.00 30/06/2019 CNTR#A INS#1 450,000.00 300,000.00 31/07/2019 CNTR#A INS#1 750,000.00 0.00 Note that Ins#1 is subject to reporting as soon as the debtor is enabled to draw funds, i.e. from 15 March 2019, although no funds have yet been disbursed on that date. Please note also that although Dbtr#2 repays €150,000 on 25 June, this repayment, unlike in the case of revolving credit, does not increase the amount of available funds (i.e. the off-balance-sheet amount is not affected). Consequently, the off-balance-sheet amount on 30 June is €300,000, rather than €450,000, as repayments do not increase the available funds. The amount of €300,000 in particular reflects the fact that two tranches of the loan have already been paid out and the third one is still to be disbursed. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes credit granted on the basis of pledged trade receivables is typically classified as “credit lines other than revolving credit”. Similarly, a non-revolving credit granted to finance projects is typically classified as “credit lines other than revolving credit”, even when the disbursement of funds for projects depends on the progress of the project. This is because, from the credit risk perspective, there is a possibility that the funds will be disbursed even though prior notice to and the approval of the creditor will typically be necessary. Please note that multi-product credit facilities under which instruments are created are not classified as credit lines other than revolving credit. The reporting of credit facilities under which different individual instruments may be created is clarified in a case study in Part III of the Manual dealing specifically with credit cross-limit structures (multi-product credit facilities). Additionally, general rules regarding such multi-product credit facilities are elaborated on in Part I, Section 4.6.3 of the Manual. Reverse repurchase agreements Definition: Reverse repurchase agreements as defined Part 2, points 14.91 and 14.92 of Annex V to Implementing Regulation (EU) No 680/2014. Reverse repurchase agreements (or reverse repos) are interpreted as defined in Part 2 points 14.91 and 14.92 of Annex V to the ITS, where reverse repurchase agreements are transactions in which the credit institution loans out cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Amounts loaned out by the credit institution in exchange for financial assets transferred by a third party are classified under “reverse repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so. In the context of AnaCredit, “reverse repurchase agreements” means any transaction in which the observed agent loans out cash in exchange for any assets where there is a commitment to reverse the operation and not merely an option to do so. It is clarified that in all such cases the type of instrument is reported as “reverse repurchase agreements”. In particular, reverse repurchase agreements include: (a) amounts loaned out in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral; (b) amounts loaned out in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement. Whether a given reverse repurchase agreement regards securities or other assets is made explicit on the basis of the protection item linked to the instrument as reported in the instrument-protection received dataset and in the protection dataset. If the assets serving as protection to a reverse repurchase agreement are securities, it is concluded that the reverse repurchase agreement is a transaction in securities. Part III of the Manual provide clarification regarding the reporting of credit facilities under which different types of instrument exist The specific type of a reverse repurchase agreement may be determined by the associated collateral 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In all cases, a commitment to repurchase the assets (or assets of the same description) by the transferor (i.e. the counterparty selling the assets) at a specified price on a future date is key for this type of instrument (i.e. constitutes a specific contractual relationship). In other words, a temporary purchase of assets will be classed as “reverse repurchase agreements” only if there is a contractual commitment to reversing the operation and not merely an option to do so. Consequently, in the context of AnaCredit, a reverse repo transaction is reported as follows. • The cash loaned out in exchange for assets is reported as an instrument. The type of instrument is “reverse repurchase agreements”. • The assets underlying the reverse repo transaction, which in essence collateralise the instrument, are recorded as protection; if the assets are securities, the type of protection is reported as “securities”, while if the operation involves the temporary transfer of cash against gold, the type of protection is “gold”. Otherwise, if the assets are commodities, the type of protection to be reported is “other physical collaterals”. • The counterparty receiving the assets (the credit institution) is the instrument’s creditor, whereas the counterparty receiving the loan is the instrument’s debtor. Please note that, generally, all instruments’ outstandings are measured without netting of collateral, even in the case of 100% cash-backed instruments. Similarly, when reverse repurchase agreements are reported to AnaCredit, any netting agreements are left out of consideration. The off-balance-sheet amount for reverse repurchase agreements reported to AnaCredit is reported as “Non-applicable”. Forward-starting reverse repurchase agreements, in which no cash has yet been loaned out, are not subject to reporting to AnaCredit until the cash is actually loaned out. As regards the reporting of a pool of assets (as opposed to a single asset) exchanged under a reverse repurchase agreement in the protection received dataset, they may be reported at the pool level or at the individual asset level, depending on the valuation approach applied by the observed agent. Please refer to Section 9.2 dealing specifically with the level of granularity of protection in the protection received dataset. For more details regarding the reporting of reverse repurchase agreements, please refer to Part III of the Manual. Outstanding nominal amount Off-balance-sheet amount A pool of assets underlying a reverse repurchase agreement is reported in the protection received data at the pool level if the assets are valued at that level 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Trade receivables Definition: Trade receivables as defined in paragraph 5.41(c) of part 2 of Annex V to Implementing Regulation (EU) No 680/2014. Pursuant to paragraph 5.41(c), the type of instrument “trade receivables” covers not only factoring transactions (both with and without recourse) but also outright purchase of trade receivables, forfaiting and discounting of invoices, bills of exchange, commercial papers and other claims on the condition that the credit institution buys the trade receivables. However, account receivables stemming from sales of non-banking products by credit institutions are not considered trade receivables in the context of AnaCredit. The type of instrument “trade receivables” is distinguished from financing against trade receivables. While “trade receivables” means purchasing trade receivables (the factoring client sells the trade receivable), in financing against trade receivables the credit institutions typically advance funds against a pool of receivables which serve as protection (the producer of the goods keeps the receivable and books the cash that it gets from the credit institution, which is offset with a credit). In other words, financing against trade receivables is an instance of credit that involves the use of the trade receivables as protection for the credit (i.e. the trade receivables are pledged as a form of funded protection). Where a credit institution provides financing against trade receivables – i.e. the trade receivable is merely pledged but not purchased – the type of instrument reported to AnaCredit for this financing would not be trade receivables. Please refer to the section above dealing with revolving credit other than overdrafts and credit card debt for more information. The reporting of factoring transactions and other trade receivables – irrespective of whether they are with or without recourse – is clarified in a case study on factoring and other trade receivables in Part III of the Manual. Financial leases Definition: Financial leases as defined in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013 Under IFRS or compatible National GAAP, “financial leases” correspond to “finance leases” as defined in IAS 17. The definition is in line with FINREP (cf. Part 2, para. 41(d) of Annex V to the ITS). In the context of AnaCredit, financial leases are loans from the lessor (i.e. the legal owner of an asset (for example a durable good) to the lessee (the party to whom the lessor lends this asset) enabling the lessee to rent the durable good. The type of instrument reported for loans secured by pledged trade receivables is not trade receivables 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The asset which has been lent to the lessee is recorded as protection in the protection received dataset, and the appropriate type of protection is assigned to the protection item. In addition, the holder of the asset is reported as the protection provider. The “financial leases” type of instrument applies to all instruments which meet the definition as set out in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013, irrespective of whether the debtor has the right to acquire possession of the asset at the end of the lease period. The lessor is recorded as the creditor to the instrument whereas the lessee is the debtor to the instrument. Please note that operating leases (being such from the perspective of the lessee) are not subject to AnaCredit reporting at the current stage of AnaCredit. Other loans Definition: Other loans not included in any of the categories listed above. Loan has the same meaning as defined in paragraphs 5.112, 5.113 and 5.114 of Annex A to Regulation (EU) No 549/2013. This instrument type is assigned to instruments which meet the definition of a loan as set out in paragraphs 5.112, 5.113 and 5.114 of Annex A to Regulation (EU) No 549/2013 and are not any of the following types of instruments: deposits other than reverse repurchase agreements, overdrafts, credit card debt, revolving credit other than overdrafts and credit card debt, credit lines other than revolving credit, reverse repurchase agreements, trade receivables or financial leases as defined in the AnaCredit Regulation. Any instruments classified as “other loans” are considered to be of a non-revolving nature (as otherwise they would be classified as either “overdrafts” (i.e. current accounts with credit limits), “credit card debt” or “revolving credit other than overdrafts and credit card debt”). Generally, this type of instrument primarily includes lump-sum credits (where the total credit is paid out in one instalment). It also includes “outstanding balances stemming from credits as a result of called and unpaid guarantees”, “amounts due as a result of unsettled transactions in derivatives”, or in general loans arising from off- balance-sheet transactions which were converted into on-balance exposures and do not meet the criteria of any of the types of instrument (as otherwise they would be reported as the relevant type of instrument). In particular, a fixed-sum credit with no off-balance-sheet amount which is entirely disbursed in one instalment is classified as “other loans”. “Other loans” may also include: • inventory financing; • asset-based lending; • accounts receivable financing; 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • rental and purchase order financing; • equipment financing; • instruments resulting from converting off-balance-sheet exposures into on-balance-sheet exposures (e.g. if a guarantee given by the observed agent is called and the guarantor is obliged to pay the debtor, an instrument is created in which the guarantor now acts as debtor). Please note that “other loans” does not include: • operating leases and sale and leaseback agreements; • non-revolving loans that are disbursed in two or more instalments, as these are generally considered to be credit lines other than revolving credit; • treasury products including foreign exchange credit exposures, interest rate swaps and government; • bonds; • debt securities (including purchased securities issued as a substitute to extending a loan); • derivatives including CDSs, options and equity trackers; • financial guarantees; • multi-product/multi-instrument credit facilities; • forward deposits; • accounts receivable of the observed agent resulting from the sales of non-banking products. For an illustration of the reporting obligation in relation to off-balance-sheet exposures once they are converted into instruments that are subject to AnaCredit reporting, please consider the following example. Example 5: Reporting in the case of called guarantees (given by the observed agent) Counterparty CUST#1, a customer of Bank#A, engages in a commercial relationship with counterparty CPTY#2. In this connection, CUST#1 and Bank#A concluded a contract (CNTRT#1) on 25 November 2018 on the basis of which Bank#A extended a loan (LOAN#1) to its customer (CUST#1) and issued a guarantee (GUA#2) in favour of beneficiary CPTY#2. This is an obligation of Bank#A to pay a sum of money to the beneficiary on behalf its customer (CUST#1) in the event that CUST#1 does not pay the beneficiary (consider, for example, a standby letter of credit). From the perspective of Bank#A, acting as an observed agent, LOAN#1 (€225,000 disbursed on 12 December 2018) is reportable to AnaCredit; however, the guarantee, which is an off-balance-sheet exposure, is not subject to AnaCredit reporting. Table 16 and Table 17 illustrate the instrument and financial datasets reported as of December 2018. Please note that the reporting does not cover the guarantee GUA#2 provided in favour of CPTY#2. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Definition: Type of instrument. Classification of the instrument according to the type of contractual terms agreed between the parties. This section provides a detailed description of the instrument categories into which reporting agents classify individual financial instruments reported under the AnaCredit Regulation. The classification put forward in the AnaCredit Regulation does not constitute an exhaustive list of all financial instruments that exist but only categorises eligible instruments. Instruments of any of the types discussed below are reported to AnaCredit on condition that they fulfil the general criteria triggering the reporting obligation at a given reporting reference date, as explained in Part I, Chapter 5 of the Manual, “Criteria triggering the reporting obligation”. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

Values: For each instrument reported, one of the following values is reported in this data attribute to provide a qualification of the type of the instrument. Deposits other than reverse repurchase agreements Definition: Deposits as defined in paragraph 5.79 of Annex A to Regulation (EU) No 549/2013 other than reverse repurchase agreements. Deposits other than reverse repurchase agreements are transferable deposits as defined in paragraph 5.80 and other deposits as defined in paragraph 5.85 of Annex A to Regulation (EU) No 549/2013. Please note that this type of instrument includes (short-term) money market lending to other financial institutions. Similarly, this type of instrument also covers cash collateral posted by the observed agent, on condition that the counterpart is a financial institution. Any deposits, as defined in Regulation (EU) No 549/2013, which meet the definition of reverse repurchase agreements in paragraph 5.41 of Part 2 of Annex V to the ITS, are not to be included in this type of instrument. This type of instrument includes instruments in the form of deposits placed by observed agents. In no case do deposits received by the observed agent fall within the scope of this item. Notably, any inter-bank positions between monetary financial institutions are in general referred to as deposits (cf. paragraph 5.119 of Annex A to Regulation (EU) 549/2013). Taking the perspective of the observed agent, only deposits in debit are subject to reporting (i.e. a debtor owes funds to the observed agent). Conversely, in line with the requirements laid down in Articles 1, 4 and 5 (and as discussed in Part I, Chapter 4 Part I of the Manual regarding instruments within the scope of AnaCredit), deposits which are owed to creditors by the observed agent do not comply with the type of instrument as referred to by the definition. Note that current accounts of the observed agent held with other credit institutions, i.e. nostro account balances, fall into the category of deposits and are reported to AnaCredit if the other credit institution owes funds to the observed agent. The type of instrument for cash balances at central banks will also be “deposits other than reverse repurchase agreements”. This type of instrument includes instruments in the form of deposits placed by observed agents. In no case do deposits received by observed agents fall within the scope of this item 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Overdraft Definition: Overdraft as defined in point 2(1)(c) of the Table in Part 2 of Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with Regulation (EU) No 1071/2013 (ECB/2013/33) overdrafts are “debit balances on current accounts”. Overdrafts are funds provided to debtors in the form of balances on current accounts (unless they are provided to other monetary financial institutions, in which case they are classified as deposits other than reverse repurchase agreements). An instrument (a debit balance) classified as an overdraft is necessarily one that arises on a current account, i.e. an account created with the primary goal of allowing credit balances mainly, although regular debit balances are also allowed on such an account. By contrast, a regular loan account or a revolving credit other than an overdraft is primarily intended only to have debit balances. Please note that the requirement for an overdraft to be associated with a current account distinguishes an overdraft (with a credit limit) from a revolving credit other than an overdraft. In other words, if a credit limit under which the debtor may use and repay funds (i.e. a credit limit of a revolving nature) is not directly assigned to a current account, then such a credit limit is considered a revolving credit other than an overdraft. Debit balances on current accounts arise with regard to: • current accounts with a credit limit; • current accounts with no credit limit. Where a credit limit is associated with a current account, it is understood that this credit limit was granted under a credit contract which specifies the conditions on which the funds may be used. Such a contract may either be made at the same time as a current account is created or may be an addendum to the current account agreement made after the current account was created. As regards current accounts which are not associated with a contractually agreed credit limit, debit balances may arise on such accounts in a number of cases, including: • unauthorised debits; • nostro/vostro accounts between two financial institutions other than deposits and reverse repurchase agreements. Regarding overdrafts which arise on current accounts with an agreed credit limit (which are of a revolving nature), please note that: • the inception date is the date on which the credit limit was contractually agreed, rather than the date on which the current account was created; • the settlement date is the date on which the debtor draws funds under the credit limit for the first time; in cases where no funds have 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes been drawn before or at a reporting reference date, the settlement date is reported as “Non-applicable”; • the legal final maturity date is the date on which the credit limit will be revoked in accordance with the contract of the credit limit; in cases where the contract does not specify such a date, “Non-applicable” is reported. In the case of overdrafts which arise on current accounts that are not associated with an agreed credit limit as such, please note that: • the inception date is the date when the debit balance (outstanding as at the reporting reference date) arose, rather than the date on which the current account was created; • the settlement date coincides with the inception date, which is the date when the debit balance is considered to have been disbursed; • the legal final maturity date does not in principle exist, as it is not contractually specified (although it is not excluded that such a date may exist in certain cases). Please note that credit balances on current accounts are not subject to AnaCredit reporting. However, a distinction is drawn between: • credit balances on current accounts with an agreed credit limit; • credit balances on current accounts which are not associated with an agreed credit limit. The reporting of current accounts with an agreed credit limit is triggered by the existence of the credit limit, irrespective of whether the balance on the current account is debit or credit. However, the credit balance is set to 0 (zero) when reported to AnaCredit. Meanwhile, current accounts which are not associated with an agreed credit limit are subject to AnaCredit reporting only if they are in debit at a reporting reference date. Otherwise, when in credit, they are not overdrafts in accordance with Article 1(23) of the AnaCredit Regulation. Current accounts with a credit limit are generally considered to be a banking product (of a revolving nature) that enables the debtor to draw funds directly from the current account up to the specified credit limit amount. Therefore, it is irrelevant whether or not the credit limit has been exceeded, and the total debit balance outstanding on a current account with a credit limit is reported, irrespective of whether or not the specified credit limit has been exceeded, in the data attribute “outstanding nominal amount” in accordance with the AnaCredit Regulation. Funds that can, in accordance with the contract (under which the instrument arises), still be drawn in addition to the outstanding nominal amount, so that the credit limit is not exceeded, are reported as the data attribute “off-balance-sheet amount”. In particular, if the outstanding nominal amount exceeds the instrument’s credit limit, the off-balance-sheet amount is reported as €0. The revolving nature of this type of instrument comes from the fact that the amount of available credit can increase and decrease as funds are drawn and repaid Off-balance-sheet amount under overdraft with a credit limit 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The commitment amount at inception for debit balances on current accounts with a credit limit is the credit limit as at the inception date. As regards debit balances with no credit limit, these typically arise without a specific credit contract being created. Nevertheless, having regard to the general terms of the current account agreement, the agreement typically provides that, if a debit balance arises on the current account, conditions favouring the creditor typically come into operation – for instance, the debtor is required to repay this (unauthorised) debt immediately. The debit balance is reported as the outstanding nominal amount. As no credit limit exists as such, the off-balance-sheet amount is reported as “Non- applicable” because by definition there is no amount that could be additionally drawn by or disbursed to the debtor vis-à-vis the instrument without changing the contract. The commitment amount at inception for debit balances on current accounts with no credit limit is reported as “Non-applicable”. Debit balances on current accounts where the debtor is a monetary financial institution are not be classified as overdrafts but are instead classified as deposits. Credit card debt Definition: Credit granted via delayed debit cards, i.e. cards providing convenience credit, or via credit cards, i.e. cards providing convenience credit and extended credit. Credit card debt comprises credit granted via either of the following two types of card: • delayed debit cards, i.e. cards providing convenience credit (credit granted at an interest rate of 0% in the period between the payment transactions made with the card during one billing cycle and the date at which the debit balances from this specific billing cycle become due); • credit cards, i.e. cards providing convenience credit and extended credit (credit granted after the due dates of the previous billing cycles have passed, i.e. debit amounts on the card account that have not been settled when this was first possible, for which an interest rate or tiered interest rates usually greater than 0% are charged). Credit card debt is generally considered to be a revolving credit instrument where funds can be repeatedly repaid and drawn up to an agreed credit limit. The balance outstanding under this instrument is reported in the data attribute “outstanding nominal amount”. Funds that can be still drawn under this instrument, on top of the outstanding nominal amount, so that the credit limit is not exceeded, are to be reported as the data attribute “off-balance-sheet amount”. If the outstanding nominal amount exceeds the credit limit of the instrument, the off-balance-sheet amount to be reported is €0. Debit balances on current accounts with no credit limit have no off- balance-sheet amount and are typically payable on call Overdrafts are funds in the form of balances on current accounts provided to debtors other than Monetary Financial Institutions The revolving nature of this type of instrument comes from the fact that the amount of available credit can increase and decrease as funds are drawn and repaid 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes As a general practice, credit card debt is recorded on dedicated card accounts and therefore not evident on current accounts, although in certain cases the credit may be debited to a current account of the debtor. In both cases, irrespective of whether or not credit card debt is linked to a current account, credit card debt is reported as a separate instrument. For an illustration of the reporting and how the outstanding nominal amount is determined in the case of a credit card debt linked to a current account, please consider the following example. Example 3: Credit card debt linked to a current account DBTR#CC has credit vis-à-vis observed agent OA#1, where DBTR#CC has a current account with a credit limit of 25,000 (OVRDRFT#1) originated under contract Cntr#Ovr and a credit card limit of 5,000 (CC#2) originated under contract Cntr#CC linked to the same current account. According to the billing cycle any amounts outstanding on the credit card on the 21st day of each month are debited to the current account. In the course of March and April, the following takes place: • on 28 February, both OVRDRFT#1 and CC#2 have outstanding nominal amounts of €0; • DBTR#CC has used the credit card to the effect that on 21 March has an outstanding balance of €1,200, which is then debited to the current account; • thereafter, DBTR#CC continues using the credit card so that on 31 March the card’s outstanding balance amounts to €950; • on 15 April DBTR#CC draws an amount of €5,000 directly from the current account; • in the period between 1 and 21 April, DBTR#CC further uses the credit card so that on 21 April the outstanding balance increases to €3,500, which is then debited to the current account; • DBTR#CC does not used the credit card for the rest of April; • in the entire period considered, DBTR#CC neither draws any other amounts from nor pays amounts to the current account. Both OVRDRFT#1 and CC#2 are reported as separate instruments, with the type of instrument being “overdraft” for the first instrument and “credit card debt” for the second instrument. An overview of the outstanding nominal amount and the off-balance-sheet amount is provided in Table 12. Table 12 Overview of the amounts across the debtor’s instruments Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 28/02/2019 CNTR#OVR OVRDRFT#1 0.00 25,000.00 28/02/2019 CNTR#CC CC#2 0.00 5,000.00 31/03/2019 CNTR#OVR OVRDRFT#1 1,200.00 23,800.00 31/03/2019 CNTR#CC CC#2 950.00 4,050.00 30/04/2019 CNTR#OVR OVRDRFT#1 8,500.00 16,500.00 30/04/2019 CNTR#CC CC#2 0.00 5,000.00 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Typically, credit card debt is unsecured, meaning that no protection specific to the credit card is provided. In such cases, no entry in the instrument-protection received dataset is made for a credit card debt instrument. The debtor to these forms of credit is the entity liable to eventually repay the amounts outstanding on the credit card account in accordance with the credit contract, which not necessarily coincides with the cardholder – for example, in the case of company credit cards, it is typically the company that is liable for the debt as opposed to the person who holds the credit card. Revolving credit other than overdrafts and credit card debt Definition: Credit that has the following features: (i) the debtor may use or withdraw funds up to a pre-approved credit limit without giving prior notice to the creditor; (ii) the amount of available credit can increase and decrease as funds are borrowed and repaid; (iii) the credit may be used repeatedly; (iv) it is not credit card debt or overdrafts. Revolving credit other than overdrafts and credit card debt is any instrument, other than a current account with a credit limit or a credit card debt, where funds can be repeatedly repaid and drawn again up to an agreed credit limit. This means that a credit limit is granted, and the debtor is enabled to receive funds from the creditor to an amount such that, taking into account payments made by or to the credit of the debtor, the credit limit is not exceeded. Current accounts with a credit limit and credit card debt, which are both of a revolving nature, are not classified under this item. Please note that in the context of AnaCredit, only the following types of instruments are in principle considered to be revolving: • current accounts with an agreed credit limit (classified as overdrafts in accordance with Article 1(23) of the AnaCredit Regulation); • credit card debt; • revolving credit other than overdrafts and credit card debt. The remaining types of instruments as referred to in Article 1(23) of the AnaCredit Regulation are not in principle deemed to be revolving. This includes credit lines other than revolving credit which are not revolving despite the fact that these instruments may have an undrawn part that may be utilised by the debtor. As an indication, a revolving credit granted on the basis of pledged trade receivables is typically classified as “revolving credit other than overdrafts and credit card debt”. However, a fixed-sum credit which does not entail any off-balance-sheet amount granted on the basis of pledged trade receivables is typically classified as “other loans”. Often, multi-product credit facilities under which a number of individual instruments exist, each with possibly different characteristics, are of a revolving nature. Notwithstanding their revolving nature, such multi-product credit facilities are not considered “revolving credit other than overdrafts and credit card debt”. Please note The debtor to a credit card debt instrument The revolving nature of this type of instrument comes from the fact that the amount of available credit can increase and decrease as funds are drawn and repaid Part III of the Manual provides clarification regarding the reporting of credit facilities under which different types of instrument exist 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes that the reporting of credit facilities under which different individual instruments may be created is clarified in a case study in Part III of the Manual dealing specifically with credit cross-limit structures (multi-product credit facilities). Additionally, general rules regarding such multi-product credit facilities are elaborated on in Part I, Section 4.6.3 of the Manual. Credit lines other than revolving credit Definition: Credit that has the following features: (i) the debtor may use or withdraw funds up to a pre-approved credit limit without giving prior notice to the creditor; (ii) the credit may be used repeatedly; (iii) it is not revolving credit, credit card debt or overdrafts. In the context of AnaCredit, “credit lines other than revolving credit” are (as the term makes explicit) instruments which are not of a revolving nature, i.e. which do not allow funds to be repaid and drawn again. In fact, the amount of available credit can only decrease as funds are drawn, and repaying funds does not increase the available amounts. Credit lines other than revolving credit involve a credit limit, i.e. the maximum debit balance which is allowed to stand on the instrument’s account. The debtor may receive the maximum debit balance in one amount or by instalments (or tranches); however, in contrast to revolving credits, any amount once paid to the debtor always reduces the funds still available to the debtor under the instrument, even though it has been repaid by the debtor. Consequently, credit lines other than revolving credit may not have any off-balance-sheet amount available from a certain moment in time onwards even though such amounts were available in earlier periods of the lifecycle of such instruments. Please refer to the section on overdrafts and revolving credit above for guidance regarding the difference between those instruments and credit lines other than revolving credit. Please also note that credit lines other than revolving credit do not include multi- instrument/multi-product credit facilities that cover different kind of instruments in which the off-balance-sheet amount is shared between some or all instruments belonging to such a credit facility. Funds that can still be drawn under this type of instrument are reported into the data attribute “off-balance-sheet amount”. If the total available credit has been completely drawn, either in one amount or by instalments, the off-balance-sheet amount is reported as €0. For an illustration of how the outstanding nominal amount and off-balance-sheet amount are reported for this type of instrument, please consider the following example. Credit lines other than revolving credit that are not of a revolving nature 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Any instrument that satisfies the conditions referred to in the definition above is classified as “credit lines other than revolving credit”. For instance, a non-revolving Example 4: Credit lines other than revolving credit On 1 March 2019, observed agent OA#1 contractually agrees with debtor Dbtr#2 a credit line other than revolving credit of €900,000 (Ins#1). In accordance with the contract (Cntr#A), the credit institution first makes the credit line available to the debtor on 15 March 2019, and the debtor agrees to draw this down in full by 1 August 2019 in three instalments of €300,000 each. The following takes place: • on 22 April 2019, the debtor draws the first tranche; • on 20 May 2019, the debtor draws the second tranche; • on 25 June 2019, the debtor repays an amount of €150,000; • on 3 July 2020, the debtor draws the last tranche. Table 13 shows a record of the instrument dataset as reported in the initial transmission of Ins#1 on the assumption that no other changes take place, whereas Table 14 shows an analogous record that is submitted as of 30 April following the change in the settlement date. Finally, Table 15 shows the development of the outstanding nominal amount and the off-balance-sheet amount as reported in the entire period concerned. Table 13 Indication of the instrument data reported as of 31 March Reporting reference date Contract identifier Instrument identifier Type of instrument Inception date Settlement date Commitment amount at inception 31/03/2019 CNTR#A INS#1 Credit lines other than revolving credit 01/03/2019 “Non-applicable” 900,000.00 Table 14 Indication of the instrument data subsequently reported as of 30 April Reporting reference date Contract identifier Instrument identifier Type of instrument Inception date Settlement date Commitment amount at inception 30/04/2019 CNTR#A INS#1 Credit lines other than revolving credit 01/03/2019 22/04/2019 900,000.00 Table 15 Indication of the financial data reported monthly Reporting reference date Contract identifier Instrument identifier Outstanding nominal amount Off-balance-sheet amount 31/03/2019 CNTR#A INS#1 0.00 900,000.00 30/04/2019 CNTR#A INS#1 300,000.00 600,000.00 31/05/2019 CNTR#A INS#1 600,000.00 300,000.00 30/06/2019 CNTR#A INS#1 450,000.00 300,000.00 31/07/2019 CNTR#A INS#1 750,000.00 0.00 Note that Ins#1 is subject to reporting as soon as the debtor is enabled to draw funds, i.e. from 15 March 2019, although no funds have yet been disbursed on that date. Please note also that although Dbtr#2 repays €150,000 on 25 June, this repayment, unlike in the case of revolving credit, does not increase the amount of available funds (i.e. the off-balance-sheet amount is not affected). Consequently, the off-balance-sheet amount on 30 June is €300,000, rather than €450,000, as repayments do not increase the available funds. The amount of €300,000 in particular reflects the fact that two tranches of the loan have already been paid out and the third one is still to be disbursed. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes credit granted on the basis of pledged trade receivables is typically classified as “credit lines other than revolving credit”. Similarly, a non-revolving credit granted to finance projects is typically classified as “credit lines other than revolving credit”, even when the disbursement of funds for projects depends on the progress of the project. This is because, from the credit risk perspective, there is a possibility that the funds will be disbursed even though prior notice to and the approval of the creditor will typically be necessary. Please note that multi-product credit facilities under which instruments are created are not classified as credit lines other than revolving credit. The reporting of credit facilities under which different individual instruments may be created is clarified in a case study in Part III of the Manual dealing specifically with credit cross-limit structures (multi-product credit facilities). Additionally, general rules regarding such multi-product credit facilities are elaborated on in Part I, Section 4.6.3 of the Manual. Reverse repurchase agreements Definition: Reverse repurchase agreements as defined Part 2, points 14.91 and 14.92 of Annex V to Implementing Regulation (EU) No 680/2014. Reverse repurchase agreements (or reverse repos) are interpreted as defined in Part 2 points 14.91 and 14.92 of Annex V to the ITS, where reverse repurchase agreements are transactions in which the credit institution loans out cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Amounts loaned out by the credit institution in exchange for financial assets transferred by a third party are classified under “reverse repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so. In the context of AnaCredit, “reverse repurchase agreements” means any transaction in which the observed agent loans out cash in exchange for any assets where there is a commitment to reverse the operation and not merely an option to do so. It is clarified that in all such cases the type of instrument is reported as “reverse repurchase agreements”. In particular, reverse repurchase agreements include: (a) amounts loaned out in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral; (b) amounts loaned out in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement. Whether a given reverse repurchase agreement regards securities or other assets is made explicit on the basis of the protection item linked to the instrument as reported in the instrument-protection received dataset and in the protection dataset. If the assets serving as protection to a reverse repurchase agreement are securities, it is concluded that the reverse repurchase agreement is a transaction in securities. Part III of the Manual provide clarification regarding the reporting of credit facilities under which different types of instrument exist The specific type of a reverse repurchase agreement may be determined by the associated collateral 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes In all cases, a commitment to repurchase the assets (or assets of the same description) by the transferor (i.e. the counterparty selling the assets) at a specified price on a future date is key for this type of instrument (i.e. constitutes a specific contractual relationship). In other words, a temporary purchase of assets will be classed as “reverse repurchase agreements” only if there is a contractual commitment to reversing the operation and not merely an option to do so. Consequently, in the context of AnaCredit, a reverse repo transaction is reported as follows. • The cash loaned out in exchange for assets is reported as an instrument. The type of instrument is “reverse repurchase agreements”. • The assets underlying the reverse repo transaction, which in essence collateralise the instrument, are recorded as protection; if the assets are securities, the type of protection is reported as “securities”, while if the operation involves the temporary transfer of cash against gold, the type of protection is “gold”. Otherwise, if the assets are commodities, the type of protection to be reported is “other physical collaterals”. • The counterparty receiving the assets (the credit institution) is the instrument’s creditor, whereas the counterparty receiving the loan is the instrument’s debtor. Please note that, generally, all instruments’ outstandings are measured without netting of collateral, even in the case of 100% cash-backed instruments. Similarly, when reverse repurchase agreements are reported to AnaCredit, any netting agreements are left out of consideration. The off-balance-sheet amount for reverse repurchase agreements reported to AnaCredit is reported as “Non-applicable”. Forward-starting reverse repurchase agreements, in which no cash has yet been loaned out, are not subject to reporting to AnaCredit until the cash is actually loaned out. As regards the reporting of a pool of assets (as opposed to a single asset) exchanged under a reverse repurchase agreement in the protection received dataset, they may be reported at the pool level or at the individual asset level, depending on the valuation approach applied by the observed agent. Please refer to Section 9.2 dealing specifically with the level of granularity of protection in the protection received dataset. For more details regarding the reporting of reverse repurchase agreements, please refer to Part III of the Manual. Outstanding nominal amount Off-balance-sheet amount A pool of assets underlying a reverse repurchase agreement is reported in the protection received data at the pool level if the assets are valued at that level 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Trade receivables Definition: Trade receivables as defined in paragraph 5.41(c) of part 2 of Annex V to Implementing Regulation (EU) No 680/2014. Pursuant to paragraph 5.41(c), the type of instrument “trade receivables” covers not only factoring transactions (both with and without recourse) but also outright purchase of trade receivables, forfaiting and discounting of invoices, bills of exchange, commercial papers and other claims on the condition that the credit institution buys the trade receivables. However, account receivables stemming from sales of non-banking products by credit institutions are not considered trade receivables in the context of AnaCredit. The type of instrument “trade receivables” is distinguished from financing against trade receivables. While “trade receivables” means purchasing trade receivables (the factoring client sells the trade receivable), in financing against trade receivables the credit institutions typically advance funds against a pool of receivables which serve as protection (the producer of the goods keeps the receivable and books the cash that it gets from the credit institution, which is offset with a credit). In other words, financing against trade receivables is an instance of credit that involves the use of the trade receivables as protection for the credit (i.e. the trade receivables are pledged as a form of funded protection). Where a credit institution provides financing against trade receivables – i.e. the trade receivable is merely pledged but not purchased – the type of instrument reported to AnaCredit for this financing would not be trade receivables. Please refer to the section above dealing with revolving credit other than overdrafts and credit card debt for more information. The reporting of factoring transactions and other trade receivables – irrespective of whether they are with or without recourse – is clarified in a case study on factoring and other trade receivables in Part III of the Manual. Financial leases Definition: Financial leases as defined in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013 Under IFRS or compatible National GAAP, “financial leases” correspond to “finance leases” as defined in IAS 17. The definition is in line with FINREP (cf. Part 2, para. 41(d) of Annex V to the ITS). In the context of AnaCredit, financial leases are loans from the lessor (i.e. the legal owner of an asset (for example a durable good) to the lessee (the party to whom the lessor lends this asset) enabling the lessee to rent the durable good. The type of instrument reported for loans secured by pledged trade receivables is not trade receivables 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes The asset which has been lent to the lessee is recorded as protection in the protection received dataset, and the appropriate type of protection is assigned to the protection item. In addition, the holder of the asset is reported as the protection provider. The “financial leases” type of instrument applies to all instruments which meet the definition as set out in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013, irrespective of whether the debtor has the right to acquire possession of the asset at the end of the lease period. The lessor is recorded as the creditor to the instrument whereas the lessee is the debtor to the instrument. Please note that operating leases (being such from the perspective of the lessee) are not subject to AnaCredit reporting at the current stage of AnaCredit. Other loans Definition: Other loans not included in any of the categories listed above. Loan has the same meaning as defined in paragraphs 5.112, 5.113 and 5.114 of Annex A to Regulation (EU) No 549/2013. This instrument type is assigned to instruments which meet the definition of a loan as set out in paragraphs 5.112, 5.113 and 5.114 of Annex A to Regulation (EU) No 549/2013 and are not any of the following types of instruments: deposits other than reverse repurchase agreements, overdrafts, credit card debt, revolving credit other than overdrafts and credit card debt, credit lines other than revolving credit, reverse repurchase agreements, trade receivables or financial leases as defined in the AnaCredit Regulation. Any instruments classified as “other loans” are considered to be of a non-revolving nature (as otherwise they would be classified as either “overdrafts” (i.e. current accounts with credit limits), “credit card debt” or “revolving credit other than overdrafts and credit card debt”). Generally, this type of instrument primarily includes lump-sum credits (where the total credit is paid out in one instalment). It also includes “outstanding balances stemming from credits as a result of called and unpaid guarantees”, “amounts due as a result of unsettled transactions in derivatives”, or in general loans arising from off- balance-sheet transactions which were converted into on-balance exposures and do not meet the criteria of any of the types of instrument (as otherwise they would be reported as the relevant type of instrument). In particular, a fixed-sum credit with no off-balance-sheet amount which is entirely disbursed in one instalment is classified as “other loans”. “Other loans” may also include: • inventory financing; • asset-based lending; • accounts receivable financing; 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • rental and purchase order financing; • equipment financing; • instruments resulting from converting off-balance-sheet exposures into on-balance-sheet exposures (e.g. if a guarantee given by the observed agent is called and the guarantor is obliged to pay the debtor, an instrument is created in which the guarantor now acts as debtor). Please note that “other loans” does not include: • operating leases and sale and leaseback agreements; • non-revolving loans that are disbursed in two or more instalments, as these are generally considered to be credit lines other than revolving credit; • treasury products including foreign exchange credit exposures, interest rate swaps and government; • bonds; • debt securities (including purchased securities issued as a substitute to extending a loan); • derivatives including CDSs, options and equity trackers; • financial guarantees; • multi-product/multi-instrument credit facilities; • forward deposits; • accounts receivable of the observed agent resulting from the sales of non-banking products. For an illustration of the reporting obligation in relation to off-balance-sheet exposures once they are converted into instruments that are subject to AnaCredit reporting, please consider the following example. Example 5: Reporting in the case of called guarantees (given by the observed agent) Counterparty CUST#1, a customer of Bank#A, engages in a commercial relationship with counterparty CPTY#2. In this connection, CUST#1 and Bank#A concluded a contract (CNTRT#1) on 25 November 2018 on the basis of which Bank#A extended a loan (LOAN#1) to its customer (CUST#1) and issued a guarantee (GUA#2) in favour of beneficiary CPTY#2. This is an obligation of Bank#A to pay a sum of money to the beneficiary on behalf its customer (CUST#1) in the event that CUST#1 does not pay the beneficiary (consider, for example, a standby letter of credit). From the perspective of Bank#A, acting as an observed agent, LOAN#1 (€225,000 disbursed on 12 December 2018) is reportable to AnaCredit; however, the guarantee, which is an off-balance-sheet exposure, is not subject to AnaCredit reporting. Table 16 and Table 17 illustrate the instrument and financial datasets reported as of December 2018. Please note that the reporting does not cover the guarantee GUA#2 provided in favour of CPTY#2. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes

In diesem Datenfeld soll eine der vorgesehenen Instrumentenkategorien angegeben werden. Die im Folgenden aufgeführten Arten von Instrumenten umfassen lediglich solche Instrumente, die unter die Meldeanforderungen fallen. Als revolvierend gelten im Kontext von AnaCredit grundsätzlich ausschließlich die folgenden Arten von Instrumenten: – laufende Konten mit vereinbartem Kreditlimit (als „Überziehung“ im Sinne der AnaCredit-Verordnung klassifiziert) – „Kreditkartenforderungen“ – „revolvierende Kredite (außer Überziehungs- und Kreditkartenkredite)“ Alle anderen unter Art des Instruments aufgeführten Instrumente werden grundsätzlich nicht als revolvierend erachtet. Dazu zählen auch „Kreditlinien außer revolvierende Kredite“. Die Einteilung der Instrumente in unterschiedliche Instrumentenarten beruht auf den jeweiligen Eigenschaften der Instrumente selbst. Einzige Ausnahme sind „Einlagen außer umgekehrte Pensionsgeschäfte“. Für diese Instrumentenart ist auch der institutionelle Sektor des Schuldners zu berücksichtigen. Einlagen außer umgekehrte Pensionsgeschäfte Dies ist eine Teilsumme der Position HV11/020 bzw. HV11/060 und ggf. der Darunter-Positionen z. B. in der Anlage A1 der monatlichen Bilanzstatistik. Der Begriff Einlagen meint in diesem Zusammenhang die Kredite an andere monetäre Finanzinstitute (im Folgenden: MFIs). D. h. die beobachtete Einheit platziert eine Einlage bei einem anderen Kreditinstitut, was wirtschaftlich gesehen einer Kreditvergabe entspricht. Somit bezieht sich die Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.72 Kreditdaten- statistik Art des Instruments „Einlagen, außer umgekehrte Pensionsgeschäfte“ auf jede Art von Einlagen oder Krediten (mit Ausnahme derer, die der Definition von „umgekehrte Pensionsgeschäfte“ gemäß Nummer 85(e), 183 und 184 in Anhang V Teil 2 der geänderten ITS entsprechen), bei denen der Schuldner ein MFI ist, das heißt eine Zentralbank, ein Kreditinstitut, ein Einlagen entgegennehmendes Unternehmen, das kein Kreditinstitut ist oder ein Geldmarktfonds. Dies gilt auch für Wertpapierfirmen, die sowohl gemäß Artikel 4 Absatz 1 Nummer 1 Buchstabe a als auch gemäß Artikel 4 Absatz 1 Nummer 1 Buchstabe b der geänderten CRR1) Geschäfte tätigen und daher gemäß dem institutionellen Sektor S 122 als „MFI-Kreditinstitute“ eingestuft werden. Nostrokonten sowie Guthaben bei Zentralbanken fallen unter diese Instrumentenart. Die Berichtspflicht bei Nostrokonten obliegt dem Institut, das zum Meldestichtag eine Forderung gegenüber dem Partnerinstitut ausweist. Bei Wiederaufleben der Berichtspflicht können die bereits zu einem vorherigen Meldestichtag gemeldete Vertragskennung und Instrumentenkennung beibehalten werden. Zu „Einlagen außer umgekehrten Pensionsgeschäfte“ zählen auch Barsicherheiten, die von der beobachteten Einheit gestellt werden, sofern es sich bei dem Vertragspartner um ein MFI handelt. Andernfalls sind Barsicherheiten als „andere Kredite“ zu melden. Unter Barsicherheiten fallen auch rückzahlbare Einschüsse („initial margins“) in Form von Einlagen im Zusammenhang mit Finanzderivaten, gemäß Anhang A Nr. 5.220 Buchst. c ESVG 2010. Ein Einschuss gilt als rückzahlbar, wenn das Eigentum an ihm bei dem Vertragspartner bleibt, der den Einschuss leistet. Dagegen sind nicht rückzahlbare Einschüsse, die die Positionen der Aktiva/Passiva verringern oder aufheben, die während der Vertragslaufzeit von Finanzderivaten entstehen können, nicht zu melden. Umgekehrte Pensionsgeschäfte (Reverse-Repo-Geschäfte) dürfen in dieser Position nicht gemeldet werden. Siehe „Umgekehrte Pensionsgeschäfte“ Nicht börsenfähige Schuldverschreibungen, bei denen der Schuldner ein MFI ist, sind als „andere Kredite“ zu melden. Überziehung Überziehungskredite sind Sollsalden auf laufenden Konten. Siehe auch „Überziehungskredite“ sowie „Revolvierende Kredite“ in den „Allgemeinen Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“ Darüber hinaus sind als „Überziehung“ sämtliche laufende Konten mit vereinbartem Kreditlimit zu melden, unabhängig davon, ob Beträge gezogen wurden oder nicht. „Überziehungen“ sind eine Teilsumme der BISTA-Position HV11/060 bzw. HV11/070 und ggf. der Darunter-Positionen z. B. in den Anlagen A1, B1, B3, B4, B5, B6 und B7. Im Speziellen ist hier die Spalte 01 der Anlage B7 zu nennen. 1 Gemäß Artikel 62 der Verordnung (EU) 2019/2033 des Europäischen Parlaments und des Rates vom 27. November 2019 Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.73 Kreditdaten- statistik Sollsalden auf laufenden Konten monetärer Finanzinstitute zählen nicht als Überziehungen, sondern sind als „Einlagen außer umgekehrte Pensionsgeschäfte“ zu melden. „Überziehungen“ und „revolvierende Kredite (außer Überziehungs- und Kreditkartenkredite)“ unterscheiden sich dadurch, dass „Überziehungen“ nur in Verbindung mit laufenden Konten bestehen können. Andere Kreditvereinbarungen, die ebenfalls revolvierenden Charakter haben, jedoch keinem laufenden Konto zugewiesen sind, werden als „revolvierende Kredite (außer Überziehungs- und Kreditkartenkredite)“ behandelt.1) Die folgenden zwei Fälle sind zu unterscheiden: – Laufende Konten mit Kreditlimit – Laufende Konten ohne Kreditlimit. a) Laufende Konten mit vereinbartem Kreditlimit Laufende Konten mit vereinbartem Kreditlimit sind unabhängig davon, ob sie einen Soll- oder Habensaldo aufweisen, alleine wegen der Existenz des Limits berichtspflichtig. Für Konten, die einen Habensaldo aufweisen, ist der Kontostand in der AnaCredit-Meldung allerdings mit null anzugeben. Laufende Konten mit Kreditlimit sind revolvierende Bankprodukte, die dem Schuldner bis zur Höhe des vereinbarten Kreditlimits eine direkte Inanspruchnahme von Mitteln ermöglichen. Für Konten mit Kreditlimit ist im Datenfeld ausstehender Nominalwert immer der insgesamt ausstehende Sollsaldo anzugeben, unabhängig davon, ob das Kreditlimit eingehalten oder überschritten wurde. Im Datenfeld außerbilanzieller Wert ist der Betrag anzugeben, der noch über den ausstehenden Nominalwert hinaus ohne Übersteigen des Kreditlimits für dieses Instrument in Anspruch genommen werden kann. Übersteigt der ausstehende Nominalwert das Kreditlimit des Instruments, wird der außerbilanzielle Wert mit null angegeben. Bei Sollsalden auf laufenden Konten mit Kreditlimit ist als Anfangsbetrag des Engagements das Kreditlimit zum Datum des Vertragsabschlusses anzugeben. b) Laufende Konten ohne vereinbartes Kreditlimit Im Gegensatz zu laufenden Konten mit Kreditlimit unterliegen laufende Konten ohne vereinbartes Kreditlimit nur dann der AnaCredit-Berichtspflicht, wenn sie zum Meldestichtag einen Sollsaldo aufweisen. Wird der Sollsaldo ausgeglichen, erlischt die Berichtspflicht für diese Instrumente. Im Falle eines erneuten Sollsaldos sind die Instrumente wieder berichtspflichtig; dabei können die vorher gemeldete Vertragskennung und Instrumentenkennung beibehalten werden. Überziehungen ohne vorherige Vereinbarung entstehen in der Regel ohne Abschluss eines spezifischen Kreditvertrags. Bei laufenden Konten ohne vereinbartes Kreditlimit wird der Sollsaldo als ausstehender 1 Während die Begriffe „Überziehungskredit“ und „revolvierender Kredit“ für die Zwecke der monatlichen Bilanzstatistik synonym verwendet werden können, wird in der Kreditdatenstatistik (AnaCredit) zwischen beiden inhaltlich unterschieden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.74 Kreditdaten- statistik Nominalwert eingetragen. Da kein Kreditlimit existiert, wird als außerbilanzieller Wert „nicht zutreffend“ angegeben, weil es per definitionem keinen Betrag gibt, der im Rahmen des Instruments zusätzlich gezogen oder dem Schuldner ausgezahlt werden könnte, ohne dass der Vertrag geändert wird. Bei Sollsalden auf laufenden Konten ohne Kreditlimit ist im Datenfeld Anfangsbetrag des Engagements „nicht zutreffend“ einzutragen. Als rechtlich endgültiges Fälligkeitsdatum ist ebenfalls der Wert „nicht zutreffend“ zu melden. Das Datum des Vertragsabschlusses entspricht dem Abwicklungstermin. Dies ist der Tag, an dem auf dem Konto erstmals bzw. nach einem vollständigen Kontenausgleich erstmals wieder ein Sollsaldo gebildet wurde. Werden laufende Konten ohne Kreditlimit erneut berichtspflichtig, so sind die Datenfelder Datum des Vertragsabschlusses und Abwicklungstermin dementsprechend auf das Datum der erneuten Überziehung zu setzen. c) Neueinrichtung oder Löschung von Kreditlimits Bei Neueinrichtung oder Löschung von Kreditlimits entstehen neue Instrumente. Diese sind durch neue Kombinationen aus Vertragskennung und Instrumentenkennung darzustellen. Bei Neueinrichtung von Kreditlimits für laufende Konten ohne bisher vereinbartes Kreditlimit laufen zuvor gemeldete Instrumente aus und die neuen Instrumente sind als Neugeschäft zu melden. Bei Löschung von Kreditlimits sind die neuen Konten ohne Kreditlimits nur berichtspflichtig, sofern diese zum Meldestichtag einen Sollsaldo aufweisen. Diese sind mit neuen Kombinationen aus Vertragskennung und Instrumentenkennung zu melden. Für die alten Konten mit Kreditlimits erlischt die Berichtspflicht. Kreditkartenforderung Als Kreditkartenforderungen zählen „unechte“ und „echte“ Kreditkartenkredite. Siehe „Kreditkartenkredite“ in den „Allgemeinen Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“ „Kreditkartenforderungen“ sind eine Teilsumme der BISTA-Position HV11/060 bzw. HV11/070 und ggf. der Darunter-Positionen z. B. in den Anlagen A1, B1, B3, B4, B5, B6 und B7. Im Speziellen sind hier die Spalten 02 und 03 der Anlage B7 zu nennen. Die Unterscheidung in echte und unechte Kreditkartenkredite ist für AnaCredit nicht vorgesehen. Kreditkartenkredite gelten in der Regel als revolvierende Kreditinstrumente, weil bis zur Höhe des vereinbarten Kreditlimits Mittel gezogen und nach Rückzahlung wieder neu gezogen werden können. Der im Rahmen dieses Instruments ausstehende Saldo wird im Datenfeld ausstehender Nominalwert gemeldet. Als außerbilanzieller Wert ist der Betrag anzugeben, der noch über den ausstehenden Nominalwert hinaus ohne Übersteigen des Kreditlimits in Anspruch genommen werden kann. Erreicht oder übersteigt der ausstehende Nominalwert das Kreditlimit des Instruments, wird der außerbilanzielle Wert mit null angegeben. Der Schuldner einer Kreditkartenforderung ist die Einheit, welche die auf dem Kreditkartenkonto ausstehenden Beträge gemäß der vertraglichen Vereinbarung letztlich zurückzahlen muss; dies muss nicht zwangsläufig der Karteninhaber sein – bei Firmenkreditkarten werden die ausstehenDeutsche Bundesbank Statistik Richtlinien Januar 2026 6.75 Kreditdaten- statistik den Beträge beispielsweise in der Regel vom betreffenden Unternehmen und nicht vom Karteninhaber beglichen. Revolvierende Kredite (außer Überziehungs- und Kreditkartenkredite) Dies sind Kredite mit folgenden Merkmalen: a) Der Schuldner kann bis zu einer vorab genehmigten Kreditobergrenze Mittel nutzen, ohne den Gläubiger vorher zu benachrichtigen; b) der verfügbare Kreditbetrag kann sich mit Aufnahme und Rückzahlung von Krediten erhöhen bzw. verringern; c) der Kredit kann wiederholt genutzt werden; d) es handelt sich nicht um einen Kreditkarten- oder Überziehungskredit. Siehe auch „revolvierende Kredite“ in den „Allgemeinen Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“ Dies ist eine Teilsumme der BISTA-Position HV11/060 bzw. HV11/070 und ggf. der Darunter-Positionen z. B. in den Anlagen A1, B1, B3, B4, B5, B6 und B7. Im Speziellen ist hier die Spalte 01 der Anlage B7 zu nennen. Zur Unterscheidung zwischen „Überziehungen“ und „revolvierenden Kredite (außer Überziehungs- und Kreditkartenkrediten)“ siehe „Überziehung“ oben. Kreditlinien außer revolvierende Kredite Dies sind Kredite mit folgenden Merkmalen: a) Der Schuldner kann bis zu einer vorab genehmigten Kreditobergrenze Mittel nutzen, ohne den Gläubiger vorher zu benachrichtigen; b) der Kredit kann in einer Summe oder in Tranchen genutzt werden; c) es handelt sich nicht um einen revolvierenden Kredit, Kreditkarten- oder Überziehungskredit. „Kreditlinien außer revolvierende Kredite“ sind Instrumente ohne revolvierenden Charakter, d. h. der verfügbare Kreditbetrag verringert sich in dem Maße, wie Mittel gezogen werden, und erhöht sich nicht wieder, wenn eine Rückzahlung erfolgt. „Kreditlinien außer revolvierende Kredite“ haben ein Kreditlimit, d. h. einen maximalen Sollsaldo, den das Instrumentenkonto nicht überschreiten darf. Der Schuldner kann diesen maximalen Sollbetrag auf einmal oder in Raten (oder Tranchen) in Anspruch nehmen. Im Datenfeld außerbilanzieller Wert wird der Restbetrag angegeben, der im Rahmen des Instruments noch in Anspruch genommen werden kann.1) Wurde der gesamte Kreditbetrag bereits (auf einmal oder in Raten) vollständig abgehoben, dann wird der außerbilanzielle Wert mit null angegeben. Unter „Kreditlinien außer revolvierende Kredite“ fallen beispielsweise nicht revolvierende Kredite, die auf der Basis von verpfändeten Forderungen aus Warenlieferungen und Dienstleistungen ge1 Gemäß Aktiva-Kategorie 2.1.(c) in Anhang II, Teil 2 BSI-Verordnung sind „mittels eines Kreditrahmens verfügbare Beträge, die noch nicht abgehoben oder bereits zurückgezahlt worden sind, [..] in keiner Bilanzposition über dem Bilanzstrich zu berücksichtigen.“ Vielmehr sind nicht ausgezahlte Teile des Kreditrahmens in der BISTA-Position HV21 390 „Unwiderrufliche Kreditzusagen“ enthalten. Siehe „Allgemeine Richtlinien“, „II. Fristengliederung“, Absatz 5; siehe auch „Allgemeine Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“, „Revolvierende Kredite“; siehe auch „Allgemeine Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“, „Überziehungskredite“. Siehe auch Erläuterungen zu Position HV11/071 „Buchforderungen an Nichtbanken (Nicht-MFIs)“, Absatz 3; siehe auch § 26 RechKredV. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.76 Kreditdaten- statistik währt werden. Auch zur Projektfinanzierung gewährte nicht revolvierende Kredite werden als „Kreditlinien außer revolvierende Kredite“ klassifiziert, selbst wenn die Auszahlung der Projektmittel vom Fortschritt des Projekts abhängt. Auch ein Wohnimmobilienkredit mit Auszahlungen nach Baufortschritt oder die Objektfinanzierung (Mobillie) ist als „Kreditlinie außer revolvierende Kredite“ zu melden. Das Kriterium a) der obigen Definition (Der Schuldner kann Mittel nutzen, ohne den Gläubiger vorher zu benachrichtigen) gilt in diesem Falle als erfüllt, da davon ausgegangen wird, dass bei entsprechendem Baufortschritt oder der Vorlage konkreter Kaufunterlagen für einen vorab vereinbarten Zweck der Kreditlinie (z.B. Fahrzeugbrief) der Kredit ohne erneute Kreditprüfung durch den Gläubiger ausgezahlt wird, d. h. er kann bei entsprechendem Nachweis eine Auszahlung nicht verhindern. Umgekehrte Pensionsgeschäfte Siehe „Allgemeine Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“ Umgekehrte Pensionsgeschäfte sind nur dann zu melden, wenn eine Verpflichtung zur Umkehr des Geschäfts festgeschrieben ist (echte Pensionsgeschäfte) und nicht nur eine Option (unechte Pensionsgeschäfte). Die Art des Instruments „umgekehrte Pensionsgeschäfte“ ist eine Teilsumme der BISTA-Position HV11/060 bzw. HV11/070 und ggf. der Darunter-Positionen z. B. in den Anlagen A1, B1, B3, B4, B5 und B6. Im Speziellen sind hier die Zeilen 115, 116, 122 und 124 der Anlage A1, die Zeilen 115 und 423 der Anlage B1, die Zeile 115 der Anlage B3 und die Spalte 09 in den Anlagen B1 und B3 zu nennen. Zu den „umgekehrten Pensionsgeschäften“ gehört für die Zwecke dieser Erhebung auch Wertpapierleihe gegen Barsicherheit. Bei dieser werden im Austausch für Wertpapiere Beträge als Barsicherheiten ausgereicht. Bei der Wertpapierleihe ist der Entleiher – wie im Fall von echten Pensionsgeschäften der Pensionsnehmer – stets zur Rückgabe der Wertpapiere verpflichtet. Ob sich ein „umgekehrtes Pensionsgeschäft“ auf Wertpapiere oder andere Finanzaktiva bezieht, wird durch die Meldung der betreffenden Sicherheit in den Datensätzen Instrument – empfangene Sicherheit und Daten empfangener Sicherheiten deutlich. Die dem umgekehrten Pensionsgeschäft zugrundeliegenden Vermögenswerte werden in der Tabelle Daten empfangener Sicherheiten als Sicherheit erfasst. Handelt es sich dabei etwa um Wertpapiere, wird im Datenfeld Art der Sicherheit „Wertpapiere“ angegeben. Als Sicherungsgeber wird der Schuldner angegeben. Der Vertragspartner, der die Vermögenswerte erhält (die beobachtete Einheit), ist der Gläubiger des Instruments; der Vertragspartner, der den Kreditbetrag erhält, wird als Schuldner angegeben. Wie im Datenfeld ausstehender Nominalwert erläutert, erfolgt auch die Meldung von „umgekehrten Pensionsgeschäften“ ohne Berücksichtigung etwaiger Netting-Vereinbarungen. Der außerbilanzielle Wert von „umgekehrten Pensionsgeschäften“ wird mit „nicht zutreffend“ angegeben. Umgekehrte Pensionsgeschäfte auf Termin, bei denen noch keine Mittelausleihung stattgefunden hat, müssen erst dann gemeldet werden, wenn der Betrag tatsächlich ausgereicht wird. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.77 Kreditdaten- statistik Wird im Rahmen eines umgekehrten Pensionsgeschäfts ein Pool an Vermögenwerten (statt eines einzelnen Vermögenswertes) übertragen, dann können die übertragenen Vermögenswerte in der Tabelle Daten empfangener Sicherheiten – entsprechend dem von der beobachteten Einheit verwendeten Bewertungsansatz – entweder auf Poolebene oder einzeln gemeldet werden. Forderungen aus Warenlieferungen und Dienstleistungen Gemäß Anhang V Teil 2 Nr. 85 Buchst. c geänderte ITS schließt die Instrumentenart „Forderungen aus Warenlieferungen und Dienstleistungen“ Darlehen an andere Schuldner ein, die auf der Grundlage von Wechseln oder anderen Dokumenten, mit denen das Recht auf den Empfang des Geschäftserlöses aus dem Warenverkauf oder der Erbringung von Dienstleistungen verliehen wird, gewährt wurden. Unter diesen Posten fallen sämtliche Factoring-Geschäfte (sowohl mit als auch ohne Rückgriff), sowie die Forfaitierung und Diskontierung von Rechnungen, Wechseln, Commercial Paper sowie andere Forderungen, die das Kreditinstitut erworben hat. „Factoring“, siehe „Allgemeine Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“ Forderungen aus dem eigenen Warengeschäft von beobachteten Einheiten sind dann nicht zu melden, wenn diesen keine Darlehen zugrunde liegen. Die Instrumentenart „Forderungen aus Warenlieferungen und Dienstleistungen“ ist abzugrenzen von Finanzierungen, die gegen solche Forderungen gewährt werden. Während mit „Forderungen aus Warenlieferungen und Dienstleistungen“ der Erwerb solcher Forderungen gemeint ist (d. h. die Forderung wird vom Factoring-Kunden veräußert), stellen Kreditinstitute bei Finanzierungen gegen Forderungen aus Warenlieferungen und Dienstleitungen in der Regel Mittel gegen einen Forderungspool zur Verfügung, der als Sicherheit dient. Bei Finanzierungen gegen Forderungen aus Lieferungen und Leistungen handelt es sich also um Kreditvorgänge, bei denen Forderungen aus Warenlieferungen und Dienstleistungen zur Kreditsicherung verwendet werden. Geschäfte, bei denen ein Kreditinstitut eine Finanzierung gegen Forderungen aus Lieferungen und Leistungen zur Verfügung stellt – die Forderungen also lediglich als Sicherheiten genommen und nicht erworben werden – werden im Rahmen von AnaCredit nicht unter der Instrumentenart „Forderungen aus Warenlieferungen und Dienstleistungen“ erfasst. Einige Instrumente, die der Definition von „Forderungen aus Warenlieferungen und Dienstleistungen“ entsprechen, können als Kreditlinie ausgestaltet sein, die wieder aufgestockt wird, wenn der Schuldner Rückzahlungen tätigt. Derartige Instrumente werden aber dennoch als „Forderungen aus Warenlieferungen und Dienstleistungen“, nicht als „revolvierende Kredite (außer Überziehungs- und Kreditkartenkredite)“ erfasst. Bei Instrumenten, die erworbene Forderungen aus Warenlieferungen und Dienstleistungen (z. B. im Rahmen von Factoring) darstellen, wird im Datenfeld ausstehender Nominalwert der ausstehende Saldo bereinigt um aufgelaufene Zinsen gemeldet. Der außerbilanzielle Wert solcher Instrumente wird in der Regel mit „nicht zutreffend“ angegeben.1) Als Anfangsbetrag des Engagements wird der Nominalbetrag der vom Kreditinstitut erworbenen Forderungen angegeben, falls es sich um Factoring mit Rückgriff handelt. Liegt hingegen Factoring 1 Sind Instrumente, die der Definition von „Forderungen aus Warenlieferungen und Dienstleistungen“ entsprechen, als (revolvierende oder nicht-revolvierende) Kreditlinie ausgestaltet, ist als außerbilanzieller Wert ein Betrag zu melden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.78 Kreditdaten- statistik ohne Rückgriff vor, wird als Anfangsbetrag des Engagements der Wert „nicht zutreffend“ angegeben und als Schuldner wird der Schuldner der verkauften Forderung gemeldet. Finanzierungsleasing Finanzierungsleasing ist nach Anhang A Nr. 5.134 bis 5.135 ESVG 2010 definiert. Ein Finanzierungsleasinggeschäft ist ein Vertrag, durch den der Leasinggeber als rechtlicher Eigentümer eines Vermögenswerts alle Risiken und Vorteile aus dem Eigentum an dem Vermögenswert auf den Leasingnehmer überträgt. Bei einem Finanzierungsleasingvertrag wird unterstellt, dass der Leasinggeber dem Leasingnehmer einen Kredit gewährt, mit dem dieser den Vermögenswert erwirbt. Danach wird der geleaste Vermögenswert in der Bilanz des Leasingnehmers und nicht in der des Leasinggebers ausgewiesen; der entsprechende Kredit wird als Forderung des Leasinggebers und als Verbindlichkeit des Leasingnehmers ausgewiesen. Das Finanzierungsleasing lässt sich von anderen Formen des Leasings dadurch unterscheiden, dass die Risiken und Vorteile vom rechtlichen Eigentümer des Gutes auf dessen Nutzer übertragen werden. „Finanzierungsleasing“ entspricht der Aktiva-Kategorie 2.1.(f) in Anhang II, Teil 2 BSI-Verordnung und ist demnach eine Teilsumme der BISTA-Position HV11/071 und ggf. der darunter-Positionen z. B. in den Anlagen B1, B3, B4, B5 und B6. Siehe auch „Allgemeine Richtlinien“, „III. Allgemeine Ausweisregelungen und sonstige Erläuterungen“ Siehe auch Richtlinien zu Position HV11/071, Absatz 2 der monatlichen Bilanzstatistik Unter die Instrumentenart „Finanzierungsleasing“ fallen alle Instrumente, die die o. g. Definition des ESVG 2010 erfüllen – unabhängig davon, ob der Schuldner am Ende des Leasingzeitraums das Recht auf Erwerb des Vermögenswerts hat. Es kommt auf die wirtschaftliche Betrachtung dieser Geschäftsvorgänge an. Ersetzt der Leasingvertrag die Vergabe eines Ratenkredits, sollten Leasing- Verträge als „Finanzierungsleasing“ in AnaCredit gemeldet werden. Der Leasinggeber wird als Gläubiger des Instruments gemeldet, der Leasingnehmer als Schuldner. Üblicherweise wird der im Rahmen des Finanzierungsleasings übertragene Vermögenswert als Sicherheit verwendet. In diesem Fall wird dieser in der Tabelle Daten empfangener Sicherheiten als Sicherheit eingetragen und bekommt die betreffende Art der Sicherheit zugewiesen. Als Sicherungsgeber wird der Leasingnehmer gemeldet. Operating-Leasingverhältnisse (aus Sicht des Leasingnehmers) fallen gegenwärtig nicht unter die AnaCredit-Berichtspflichten, wenngleich die Transaktion aus Sicht des Leasinggebers als Finanzierungsleasinggeschäft1) betrachtet werden könnte. Andere Kredite Unter die Instrumentenart „andere Kredite“ fallen alle Buchforderungen und Wechsel, die in keine der vorgenannten Kategorien fallen. 1 Dieser Fall tritt ein, wenn der Leasinggeber mit einem Dritten (nicht dem Leasingnehmer) einen weiteren Vertrag unterhält, im Rahmen dessen sich dieser Dritte unwiderruflich verpflichtet, den gemieteten Vermögenswert zu erwerben, wenn der Leasingnehmer dies nicht tut. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.79 Kreditdaten- statistik In der monatlichen Bilanzstatistik korrespondieren hierzu die nicht börsenfähigen Papiere innerhalb der Position HV11/040, die Position HV11/050 und die noch unberücksichtigten Kredite innerhalb der Positionen HV11/060 und HV11/070 nebst ggf. den Darunter-Positionen z. B. in den Anlagen A1, B1, B3, B4, B5 und B6. Zu den „anderen Krediten“ zählen auch nicht börsenfähige Schuldverschreibungen sowie Schuldscheindarlehen. Siehe „Richtlinien zu den einzelnen Positionen des Hauptvordrucks“ der monatlichen Bilanzstatistik, Positionen 061 und Instrumente, die als „andere Kredite“ eingestuft werden, gelten grundsätzlich als nicht revolvierend, da sie sonst als „Überziehung“ (laufende Konten mit Kreditlimit), „Kreditkartenforderung“ oder „revolvierende Kredite (außer Überziehungs- und Kreditkartenkredite)“ zu klassifizieren wären. In dieser Kategorie werden Kredite erfasst, bei denen der gesamte Kreditbetrag in einem Betrag ausgezahlt wird. Darunter fallen unter anderem: – Kredite, die im Rahmen außerbilanzieller Geschäfte entstanden sind, welche später in Bilanzpositionen umgewandelt wurden und nicht die Kriterien der anderen Instrumentenarten erfüllen, so z. B. ausstehende Kreditbeträge im Zusammenhang mit abgerufenen und gezahlten Garantien. Wenn z. B. eine von der beobachteten Einheit gewährte Garantie durch den Schuldner abgerufen wird und nachfolgend durch einen Dritten – den Garantiebegünstigten – die Zahlung angefordert wird (beobachtete Einheit leistet die Garantiezahlung), wird ein neues Instrument geschaffen, welches AnaCredit-berichtspflichtig ist. – Forderungen, die sich aus Wertpapiergeschäften o. Ä. ergeben, die durch die Gegenseite noch nicht beglichen wurden, soweit sie nicht als „Überziehung“ oder eine andere Art des Instruments gemeldet werden.1) – Barsicherheiten, die von der beobachteten Einheit gestellt werden, sofern die Gegenpartei kein monetäres Finanzinstitut ist, siehe „Einlagen außer umgekehrte Pensionsgeschäfte“. – Wechsel. Bei der Darstellung von Wechseln in AnaCredit ist auf das Bezogenenobligo abzustellen, vgl. die BISTA-Positionen A1/100/07 und B1/500/06 „Wechsel im Bestand“. Als Schuldner ist der Bezogene des Wechsels zu melden. Nicht unter die Kategorie „andere Kredite“ fallen hingegen: – Operating-Leasingverhältnisse sowie Sale-and-Lease-Back-Geschäfte – nicht revolvierende Kredite, die in zwei oder mehr Raten ausgezahlt werden, da diese in der Regel als „Kreditlinien außer revolvierende Kredite“ eingestuft werden Der außerbilanzielle Wert von „anderen Krediten“ wird mit „nicht zutreffend“ angegeben. Instrumente, die inhärent einen außerbilanziellen Wert aufweisen können, sind anderen Kategorien, wie z. B. „Kreditlinien, außer revolvierenden Krediten“, zuzuordnen. Sofern daher zwischen Beginn der Berichtspflicht und Auszahlung eines Kredites ein Monatsende liegt, verfügt das Instrument über einen außerbilanziellen Wert und ist somit nicht unter der Kategorie „andere Kredite“ zu melden. 1 Diese sind dann im Rahmen der Kreditdatenstatistik (AnaCredit) zu melden, wenn sie unter den BISTA-Positionen HV11/061 „Buchforderungen an Banken (MFIs)“ oder HV11/071 „Buchforderungen an Nichtbanken (Nicht MFIs)“ ausgewiesen werden. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.80 Kreditdaten- statistik