Type of protection value (TYP_PRTCTN_VL)

Definition: Type of protection value. Identification of the type of value provided in the data attribute “Protection value”. The attribute “type of protection value” identifies, with reference to an exhaustive list, the type of the reported value of the protection item as reported in the data attribute “protection value”.

Reporting qualification: The type of protection value is to be reported for each protection item reported in the protection received dataset. General reporting instructions, specific cases and examples This data attribute is used for identifying the type of the protection value that corresponds to the protection value as reported in the data attribute “protection value”. In the context of AnaCredit, the protection value reflects the total value of the protection and is either its notional amount, if available, or otherwise an amount that best represents the value at which the protection may be taken into account at a reporting reference date, i.e. the value established in the most recent valuation. Consequently, AnaCredit provides for two general types of protection value (notional amount and fair value). In principle, under AnaCredit a notional amount is reported for protection items that are financial instruments, while a fair value is reported for non-financial protection items. In particular, protection items such as gold or other physical collateral are valued at their fair values, whereas protection in the form of real estate collateral is reported at either its market value or long-term sustainable values, with the market value being the equivalent of the fair value in relation to real estate, while long-term sustainable values are determined in a prudent assessment of real estate taking into account its long-term aspects. Finally, the category “other protection value” is reported only in cases where the protection value available to reporting agents does not meet the definition of any of the explicit types of protection value. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Table 110 provides an indication of the type of protection value that would typically be expected for a given type of protection. Table 110 Applicable type of protection value by type of protection Type of protection Type of protection value Gold Fair value Currency and deposits Notional amount Securities Notional amount Loans Notional amount Equity and investment fund shares or units Fair value Credit derivatives Notional amount Financial guarantees other than credit derivatives Notional amount Trade receivables Notional amount Life insurance policies pledged Notional amount Residential real estate collateral Market value/long-term sustainable value Offices and commercial premises Market value/long-term sustainable value Commercial real estate collateral Market value/long-term sustainable value Other physical collaterals Fair value Other protection Notional amount/fair value (determined per protection item) More detailed guidance regarding the type of protection value is provided below where the specific values of this data attribute are discussed one by one.

Values: For each protection item reported in the protection received dataset one of the following values is reported to provide a qualification of the protection value reported in the data attribute “protection value”. Notional amount Definition: The nominal or face amount contractually agreed that is used to calculate payments in the event that the protection is executed. The notional amount is the nominal or face amount contractually agreed that is used to calculate payments in the event that the protection is executed. This comprises all value types possessing this property, even if they are typically addressed by a specific technical term different from notional value. For example, the surrender value established as the type of protection value for life insurance policies under Article 212(2) of the CRR is also to be identified as a notional value for AnaCredit purposes. In other words, all value types that are equivalent to a notional value are reported as “notional value” under the type of protection value, even if a different terminology has been in used. For an indication of the types of protection for which the type of protection value is typically a notional amount, consider the following examples: 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • the protection value of financial guarantees other than credit derivatives is the notional value (e.g. the guaranteed amount); • the protection value of loans serving as protection is the notional value (i.e. the nominal amount), irrespective of whether the loans are performing or non-performing; • the notional amount is to be reported for debt securities issued at par, irrespective of whether or not fair values are available for these securities (including in cases where their fair values are obtainable on the stock exchange or other organised financial markets); • the protection value of trade receivable is the notional value of the trade receivables; • for debt securities (bonds) on which interest is paid regularly or deep- discounted or zero-coupon bonds on which little or no interest is paid, the values are reported at their notional amount; • for currency, the valuation is the notional value of the currency; • for deposits, the values to be reported are notional (nominal) values. Please note, however, that any such protection items (including currency and deposits) which are in a currency different from euro are converted to euro at the respective ECB euro foreign exchange rates (i.e. the mid-rate) on the date of protection value as reported in the data attribute “date of protection value”. For protection items valued at notional amount, it is the reporting reference date. Please note that in the case of life insurance policies pledged, the protection value regards the surrender value of the protection (as opposed to the insured amount). The surrender value is reported and the type of protection value is “notional amount”. Fair value Definition: The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To be used if the protection is not immovable property. The fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the valuation date. In the case of real estate protection, the term fair value is referred to as the market value. Consequently, fair value is not used for real estate protection. As regards certain types of protection for which there is no notional amount, or where valuing them at their notional amount is inappropriate, AnaCredit stipulates that such protection items are valued at their fair values. This relates in particular to non-financial protection items such as “other physical collaterals”. For an indication of types of protection for which the type of protection value is a fair value, consider the following examples: • gold is to be valued at the price established in organised gold markets; • equity and investment fund shares/units are valued at their fair values; 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • listed shares are valued at their fair value, represented by the mid-market price observed on the stock exchange or other organised financial markets; • unlisted shares are valued at their fair value, which will be estimated; • leased assets other than real estate collateral are valued at their fair value. Please note that in the case of any real estate collateral, the applicable type of protection value is either market value or long-term sustainable value as further discussed in the subsequent sections. Market value Definition: The current “market value” of immovable property as defined in Article 4(1)(76) of Regulation (EU) No 575/2013. To be used if the protection is immovable property when the market value is reported in the data attribute “Protection value”. The market value is a value type to be used only for real estate collateral. In the context of AnaCredit, the term “market value” is an equivalent of fair value in relation to real estate properties and means “the estimated amount for which the property could be exchanged on the date of valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently and without compulsion”, as defined in Article 4(1)(76) of the CRR. Long-term sustainable value Definition: The “mortgage lending value” of immovable property as defined in Article 4(1)(74) of Regulation (EU) No 575/2013. To be used if the protection is immovable property when the “mortgage lending value” is reported in the data attribute “Protection value”. The long-term sustainable value is a value type to be used only for real estate collateral. The mortgage lending value as the value of immovable property is determined by a prudent assessment of the future marketability of the property taking into account long-term sustainable aspects of the property, the normal and local market conditions, and the current use and alternative appropriate uses of the property, as defined in Article 4(1)(74) of the CRR. If both a market value and a long-term sustainable value are available for real estate property, the market value is reported to AnaCredit. Other protection value Definition: Other protection value not included in any of the categories listed above. Other protection values comprise value types not included in any of the categories listed above. Only value types that differ from the definition of the above values are 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes included in this category, while value types that differ only as regards the name (such as the surrender value in the case of life insurance policies pledged) are mapped to the respective value type.

Definition: Type of protection value. Identification of the type of value provided in the data attribute “Protection value”. The attribute “type of protection value” identifies, with reference to an exhaustive list, the type of the reported value of the protection item as reported in the data attribute “protection value”.

Reporting qualification: The type of protection value is to be reported for each protection item reported in the protection received dataset. General reporting instructions, specific cases and examples This data attribute is used for identifying the type of the protection value that corresponds to the protection value as reported in the data attribute “protection value”. In the context of AnaCredit, the protection value reflects the total value of the protection and is either its notional amount, if available, or otherwise an amount that best represents the value at which the protection may be taken into account at a reporting reference date, i.e. the value established in the most recent valuation. Consequently, AnaCredit provides for two general types of protection value (notional amount and fair value). In principle, under AnaCredit a notional amount is reported for protection items that are financial instruments, while a fair value is reported for non-financial protection items. In particular, protection items such as gold or other physical collateral are valued at their fair values, whereas protection in the form of real estate collateral is reported at either its market value or long-term sustainable values, with the market value being the equivalent of the fair value in relation to real estate, while long-term sustainable values are determined in a prudent assessment of real estate taking into account its long-term aspects. Finally, the category “other protection value” is reported only in cases where the protection value available to reporting agents does not meet the definition of any of the explicit types of protection value. 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes Table 110 provides an indication of the type of protection value that would typically be expected for a given type of protection. Table 110 Applicable type of protection value by type of protection Type of protection Type of protection value Gold Fair value Currency and deposits Notional amount Securities Notional amount Loans Notional amount Equity and investment fund shares or units Fair value Credit derivatives Notional amount Financial guarantees other than credit derivatives Notional amount Trade receivables Notional amount Life insurance policies pledged Notional amount Residential real estate collateral Market value/long-term sustainable value Offices and commercial premises Market value/long-term sustainable value Commercial real estate collateral Market value/long-term sustainable value Other physical collaterals Fair value Other protection Notional amount/fair value (determined per protection item) More detailed guidance regarding the type of protection value is provided below where the specific values of this data attribute are discussed one by one.

Values: For each protection item reported in the protection received dataset one of the following values is reported to provide a qualification of the protection value reported in the data attribute “protection value”. Notional amount Definition: The nominal or face amount contractually agreed that is used to calculate payments in the event that the protection is executed. The notional amount is the nominal or face amount contractually agreed that is used to calculate payments in the event that the protection is executed. This comprises all value types possessing this property, even if they are typically addressed by a specific technical term different from notional value. For example, the surrender value established as the type of protection value for life insurance policies under Article 212(2) of the CRR is also to be identified as a notional value for AnaCredit purposes. In other words, all value types that are equivalent to a notional value are reported as “notional value” under the type of protection value, even if a different terminology has been in used. For an indication of the types of protection for which the type of protection value is typically a notional amount, consider the following examples: 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • the protection value of financial guarantees other than credit derivatives is the notional value (e.g. the guaranteed amount); • the protection value of loans serving as protection is the notional value (i.e. the nominal amount), irrespective of whether the loans are performing or non-performing; • the notional amount is to be reported for debt securities issued at par, irrespective of whether or not fair values are available for these securities (including in cases where their fair values are obtainable on the stock exchange or other organised financial markets); • the protection value of trade receivable is the notional value of the trade receivables; • for debt securities (bonds) on which interest is paid regularly or deep- discounted or zero-coupon bonds on which little or no interest is paid, the values are reported at their notional amount; • for currency, the valuation is the notional value of the currency; • for deposits, the values to be reported are notional (nominal) values. Please note, however, that any such protection items (including currency and deposits) which are in a currency different from euro are converted to euro at the respective ECB euro foreign exchange rates (i.e. the mid-rate) on the date of protection value as reported in the data attribute “date of protection value”. For protection items valued at notional amount, it is the reporting reference date. Please note that in the case of life insurance policies pledged, the protection value regards the surrender value of the protection (as opposed to the insured amount). The surrender value is reported and the type of protection value is “notional amount”. Fair value Definition: The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To be used if the protection is not immovable property. The fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the valuation date. In the case of real estate protection, the term fair value is referred to as the market value. Consequently, fair value is not used for real estate protection. As regards certain types of protection for which there is no notional amount, or where valuing them at their notional amount is inappropriate, AnaCredit stipulates that such protection items are valued at their fair values. This relates in particular to non-financial protection items such as “other physical collaterals”. For an indication of types of protection for which the type of protection value is a fair value, consider the following examples: • gold is to be valued at the price established in organised gold markets; • equity and investment fund shares/units are valued at their fair values; 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes • listed shares are valued at their fair value, represented by the mid-market price observed on the stock exchange or other organised financial markets; • unlisted shares are valued at their fair value, which will be estimated; • leased assets other than real estate collateral are valued at their fair value. Please note that in the case of any real estate collateral, the applicable type of protection value is either market value or long-term sustainable value as further discussed in the subsequent sections. Market value Definition: The current “market value” of immovable property as defined in Article 4(1)(76) of Regulation (EU) No 575/2013. To be used if the protection is immovable property when the market value is reported in the data attribute “Protection value”. The market value is a value type to be used only for real estate collateral. In the context of AnaCredit, the term “market value” is an equivalent of fair value in relation to real estate properties and means “the estimated amount for which the property could be exchanged on the date of valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently and without compulsion”, as defined in Article 4(1)(76) of the CRR. Long-term sustainable value Definition: The “mortgage lending value” of immovable property as defined in Article 4(1)(74) of Regulation (EU) No 575/2013. To be used if the protection is immovable property when the “mortgage lending value” is reported in the data attribute “Protection value”. The long-term sustainable value is a value type to be used only for real estate collateral. The mortgage lending value as the value of immovable property is determined by a prudent assessment of the future marketability of the property taking into account long-term sustainable aspects of the property, the normal and local market conditions, and the current use and alternative appropriate uses of the property, as defined in Article 4(1)(74) of the CRR. If both a market value and a long-term sustainable value are available for real estate property, the market value is reported to AnaCredit. Other protection value Definition: Other protection value not included in any of the categories listed above. Other protection values comprise value types not included in any of the categories listed above. Only value types that differ from the definition of the above values are 28 February 2017 AnaCredit Reporting Manual – Part II – Datasets and data attributes included in this category, while value types that differ only as regards the name (such as the surrender value in the case of life insurance policies pledged) are mapped to the respective value type.

Es sind zwei allgemeine Arten des Wertes der Sicherheit vorgesehen (Nominalbetrag und beizulegender Zeitwert). Grundsätzlich wird bei AnaCredit für Sicherheiten, bei denen es sich um Finanzinstrumente handelt, der Nominalbetrag gemeldet, während bei Sicherheiten, die keine Finanzinstrumente darstellen, der beizulegende Zeitwert gemeldet wird. Insbesondere Sicherheiten wie Gold oder andere Sachsicherheiten werden zum beizulegenden Zeitwert bewertet, wohingegen Sicherheiten in Form von Immobiliensicherheiten entweder zum Marktwert oder zu einem langfristig dauerhaften Wert erfasst werden. Der Marktwert entspricht in Bezug auf Immobilien dem beizulegenden Zeitwert, während der langfristig dauerhafte Wert durch eine vorsichtige Bewertung der Immobilie bestimmt wird, in die langfristige Faktoren einfließen. Es ist einer der folgenden Werte anzugeben. Nominalbetrag Der Nominalbetrag ist der vertraglich vereinbarte Nennbetrag, der zur Berechnung von Zahlungen für den Fall einer Liquidierung der Sicherheit verwendet wird. Dies beinhaltet alle Arten von Werten mit dieser Eigenschaft, selbst wenn diese üblicherweise nicht als Nennwert, sondern mit einem anderen spezifischen Fachausdruck bezeichnet werden. Beispielsweise ist der Rückkaufswert, der in Art. 212 Abs. 2 CRR als Art des Wertes der Sicherheit bei Lebensversicherungen festgelegt wird, für die Zwecke von AnaCredit ebenfalls als Nominalbetrag anzugeben. Anders ausgedrückt: Alle Arten von Werten, die einem Nennwert entsprechen, werden unter Art des Wertes der Sicherheit als „Nominalbetrag“ erfasst, selbst wenn sie anders bezeichnet werden. Hinweise zu Arten von Sicherheiten, bei denen die Art des Wertes der Sicherheit üblicherweise ein Nominalbetrag ist, bieten folgende Beispiele: Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.132 Kreditdaten- statistik – Bei Finanzgarantien ohne Kreditderivate gilt der Wert der Sicherheit (z. B. der garantierte Betrag) als Nominalbetrag. – Bei Krediten, die als Sicherheit dienen, gilt der Wert der Sicherheit als Nominalbetrag (d. h. Nennwert), unabhängig davon, ob es sich um bediente oder notleidende Kredite handelt. – Bei zum Nennwert begebenen Schuldverschreibungen wird deren Nominalbetrag gemeldet, unabhängig davon, ob für diese Wertpapiere beizulegende Zeitwerte verfügbar sind (auch in Fällen, in denen die beizulegenden Zeitwerte an der Börse oder anderen organisierten Finanzmärkten verfügbar sind). – Bei Forderungen aus Warenlieferungen und Dienstleistungen gilt der Wert der Sicherheit als Nominalbetrag der Forderung. – Bei Schuldverschreibungen (Anleihen) wird als Wert deren Nominalbetrag gemeldet. Dies gilt auch für Nullkupon-Anleihen. – Im Falle von verpfändeten Lebensversicherungen bezieht sich der Wert der Sicherheit auf den Rückkaufswert der Sicherheit (und nicht auf die Versicherungssumme). Als Nominalbetrag ist der Rückkaufswert zu melden, und unter Art des Wertes der Sicherheit ist „Nominalbetrag“ anzugeben. – Bargeld wird zum Nennwert erfasst. – Bei Einlagen wird deren Nennwert als Nominalbetrag gemeldet. Beizulegender Zeitwert Der beizulegende Zeitwert ist der Preis, der im Zuge eines geordneten Geschäftsvorfalls unter Marktteilnehmern am Bewertungsstichtag beim Verkauf eines Vermögenswerts erhalten würde oder bei Übertragung einer Schuld zu zahlen wäre. Im Falle einer Immobiliensicherheit wird der beizulegende Zeitwert als „Marktwert“ bezeichnet. Dementsprechend wird der Wert „beizulegender Zeitwert“ nicht für Sicherheiten in Form von Immobilien verwendet. Für bestimmte Arten von Sicherheiten, bei denen kein Nominalbetrag existiert oder bei denen eine Bewertung zum Nominalbetrag ungeeignet ist, gibt AnaCredit eine Bewertung zum beizulegenden Zeitwert vor. Dies bezieht sich insbesondere auf Sicherheiten, die keine Finanzinstrumente darstellen, z. B. „sonstige Sachsicherheiten“. Hinweise zu Arten von Sicherheiten, bei denen die Art des Wertes der Sicherheit ein beizulegender Zeitwert ist, bieten folgende Beispiele: – Gold wird zu dem an den organisierten Märkten für Gold festgelegten Preis bewertet. – Anteilsrechte und Investmentfondsanteile werden zum beizulegenden Zeitwert bewertet. – Börsennotierte Aktien werden zum beizulegenden Zeitwert bewertet, der dem an der Börse oder anderen organisierten Finanzmärkten beobachteten Mittelkurs entspricht. – Nicht börsennotierte Aktien werden zum geschätzten beizulegenden Zeitwert bewertet. – Geleaste Vermögenswerte, bei denen es sich nicht um Immobiliensicherheiten handelt, werden zum beizulegenden Zeitwert bewertet. Im Falle von Immobiliensicherheiten ist als Art des Wertes der Sicherheit entweder der Marktwert oder der langfristig dauerhafte Wert anzugeben, wie in den nachstehenden Abschnitten näher erläutert. Deutsche Bundesbank Statistik Richtlinien Januar 2026 6.133 Kreditdaten- statistik Marktwert Der aktuelle „Marktwert“ von Immobilien wie in Art. 4 Abs. 1 Nr. 76 CRR definiert. Zu verwenden, wenn die Sicherheit eine Immobilie ist und der Marktwert im Datenfeld Wert der Sicherheit zu melden ist. Der Wert „Marktwert“ ist ausschließlich bei Immobiliensicherheiten zu melden. Im Rahmen von AnaCredit entspricht die Bezeichnung „Marktwert“ dem beizulegenden Zeitwert in Bezug auf Immobilien und bezeichnet „den geschätzten Betrag, zu dem die Immobilie am Tag der Bewertung nach angemessenem Marketing im Rahmen eines zu marktüblichen Konditionen getätigten Geschäfts, das die Parteien in Kenntnis der Sachlage, umsichtig und ohne Zwang abschließen, vom Besitz eines veräußerungswilligen Verkäufers in den Besitz eines kaufwilligen Käufers übergehen dürfte“, wie in Art. 4 Abs. 1 Nr. 76 CRR definiert. Langfristig dauerhafter Wert Der „Beleihungswert“ von Immobilien wie in Art. 4 Abs. 1 Nr. 74 CRR. Zu verwenden, wenn die Sicherheit eine Immobilie ist und der „Beleihungswert“ im Datenfeld Wert der Sicherheit zu melden ist. Der Wert „langfristig dauerhafter Wert“ ist ausschließlich bei Immobiliensicherheiten zu melden. Der Beleihungswert ist gemäß der Definition in Art. 4 Abs. 1 Nr. 74 CRR der Wert einer Immobilie, der bei einer vorsichtigen Bewertung ihrer künftigen Marktgängigkeit unter Berücksichtigung ihrer langfristig dauerhaften Eigenschaften, der normalen und örtlichen Marktbedingungen, der derzeitigen Nutzung sowie angemessener Alternativnutzungen bestimmt wird. Sind sowohl ein Marktwert als auch ein langfristig dauerhafter Wert für eine Immobilie verfügbar, ist der Marktwert an AnaCredit zu melden. Anderer Wert der Sicherheit Zu den sonstigen Arten von Sicherheitenwerten zählen solche, die nicht in den oben aufgeführten Kategorien enthalten sind. Dazu zählen jedoch nur Wertarten, die tatsächlich dem Wesen nach nicht der Definition der oben genannten Werte entsprechen; Sicherheitenwerte, die nur dem Namen nach abweichen (beispielsweise der Rückkaufswert im Falle von verpfändeten Lebensversicherungen), werden der Art des Wertes zugeordnet, der sie dem Wesen nach entsprechen.