ANCRDT_ACCNTNG_C

cube

The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
These data describe the development of the instrument in accordance with the relevant accounting standards of the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), the data is recorded in accordance with the accounting standard — International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) — applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity.
The records must be reported on a quarterly basis.

Cube ID

ANCRDT_ACCNTNG_C

Instructions

The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
These data describe the development of the instrument in accordance with the relevant accounting standards of the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), the data is recorded in accordance with the accounting standard — International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) — applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity.
The records must be reported on a quarterly basis.

Generated by transformation

G_ANCRDT_ACCNTNG_C

ANCRDT_ENTTY_DFLT_C

cube

The level of granularity for the counterparty default data is the counterparty. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; and (c) counterparty identifier.
These data allow the identification of counterparties in default without undue delay.
This information is required only for debtors and protection providers.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported on a monthly basis.

Cube ID

ANCRDT_ENTTY_DFLT_C

Instructions

The level of granularity for the counterparty default data is the counterparty. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; and (c) counterparty identifier.
These data allow the identification of counterparties in default without undue delay.
This information is required only for debtors and protection providers.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported on a monthly basis.

Generated by transformation

G_ANCRDT_ENTTY_DFLT_C

ANCRDT_ENTTY_INSTRMNT_C

cube

The level of granularity for the counterparty-instrument data is the ‘counterparty-instrument’ combination and each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) counterparty identifier; (d) contract identifier; (e) instrument identifier; and (f) counterparty role.
The counterparty-instrument data describes the role of all counterparties in each instrument.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on or before which the instrument was registered in AnaCredit. If a change takes place, the records must be updated no later than the date of the monthly transmission of credit data that is relevant for the reporting reference date on or before which the change came into effect.

Cube ID

ANCRDT_ENTTY_INSTRMNT_C

Instructions

The level of granularity for the counterparty-instrument data is the ‘counterparty-instrument’ combination and each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) counterparty identifier; (d) contract identifier; (e) instrument identifier; and (f) counterparty role.
The counterparty-instrument data describes the role of all counterparties in each instrument.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on or before which the instrument was registered in AnaCredit. If a change takes place, the records must be updated no later than the date of the monthly transmission of credit data that is relevant for the reporting reference date on or before which the change came into effect.

Generated by transformation

G_ANCRDT_ENTTY_INSTRMNT_C

ANCRDT_ENTTY_RSK_C

cube

The level of granularity for the counterparty risk data is the counterparty. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; and (c) counterparty identifier.
The data allows the assessment of the counterparty’s’ credit risk.
This information is required only for debtors and protection providers.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported on a monthly basis. 9.6 The relevant NCB may decide to collect the counterparty risk data on a quarterly basis.

Cube ID

ANCRDT_ENTTY_RSK_C

Instructions

The level of granularity for the counterparty risk data is the counterparty. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; and (c) counterparty identifier.
The data allows the assessment of the counterparty’s’ credit risk.
This information is required only for debtors and protection providers.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported on a monthly basis. 9.6 The relevant NCB may decide to collect the counterparty risk data on a quarterly basis.

Generated by transformation

G_ANCRDT_ENTTY_RSK_C

ANCRDT_FNNCL_C

cube

The level of granularity for the financial data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier and (d) instrument identifier.
The financial data describes the instrument’s financial development.
Any drawn amount of an instrument must be registered in the data attribute ‘outstanding nominal amount’. Any committed undrawn amount of an instrument must be registered in the data attribute ‘off-balance-sheet amount’.
The records must be reported on a monthly basis.

Cube ID

ANCRDT_FNNCL_C

Instructions

The level of granularity for the financial data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier and (d) instrument identifier.
The financial data describes the instrument’s financial development.
Any drawn amount of an instrument must be registered in the data attribute ‘outstanding nominal amount’. Any committed undrawn amount of an instrument must be registered in the data attribute ‘off-balance-sheet amount’.
The records must be reported on a monthly basis.

Generated by transformation

G_ANCRDT_FNNCL_C

ANCRDT_INSTRMNT_C

cube

The level of granularity for the instrument data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
Each contract identifier must be unique for each contract that generates credit risk for the same observed agent. This identifier must not be reused at any point in time to identify a different contract with the same observed agent. Each instrument identifier must be unique for each contract, i.e. all instruments embedded in a single contract are to be assigned a different instrument identifier, and these must not be reused at any point in time to identify a different instrument within the contract.
The instrument data registers any instrument that exists under a contract between the observed agent and the counterparties, including all instruments between institutional units within the same legal entity.
The instrument data describes the features of the instrument, which rarely change over time.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on which the instrument is registered in AnaCredit. If a change takes place, the records must be updated no later than the monthly transmission of credit data for the reporting reference date on or before which the change came into effect.

Cube ID

ANCRDT_INSTRMNT_C

Instructions

The level of granularity for the instrument data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
Each contract identifier must be unique for each contract that generates credit risk for the same observed agent. This identifier must not be reused at any point in time to identify a different contract with the same observed agent. Each instrument identifier must be unique for each contract, i.e. all instruments embedded in a single contract are to be assigned a different instrument identifier, and these must not be reused at any point in time to identify a different instrument within the contract.
The instrument data registers any instrument that exists under a contract between the observed agent and the counterparties, including all instruments between institutional units within the same legal entity.
The instrument data describes the features of the instrument, which rarely change over time.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on which the instrument is registered in AnaCredit. If a change takes place, the records must be updated no later than the monthly transmission of credit data for the reporting reference date on or before which the change came into effect.

Generated by transformation

G_ANCRDT_INSTRMNT_C

ANCRDT_INSTRMNT_PRTCTN_RCVD_C

cube

The level of granularity for the instrument-protection received data is the instrument-protection received combination. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; (d) instrument identifier; and (e) protection identifier.
These data describe all the protection received in relation to the instrument that the protection is securing.
The records must be reported on a monthly basis.

Cube ID

ANCRDT_INSTRMNT_PRTCTN_RCVD_C

Instructions

The level of granularity for the instrument-protection received data is the instrument-protection received combination. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; (d) instrument identifier; and (e) protection identifier.
These data describe all the protection received in relation to the instrument that the protection is securing.
The records must be reported on a monthly basis.

Generated by transformation

G_ANCRDT_INSTRMNT_PRTCTN_RCVD_C

ANCRDT_JNT_LBLTS_C

cube

The level of granularity for the joint liabilities data is the ‘counterparty-instrument’ combination. Each record is uniquely identified by the combination of the data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) counterparty identifier; (d) contract identifier; and (e) instrument identifier.
These data register the joint liability amount of the instrument that corresponds to each debtor that is jointly liable in relation to a single instrument.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported on a monthly basis.

Cube ID

ANCRDT_JNT_LBLTS_C

Instructions

The level of granularity for the joint liabilities data is the ‘counterparty-instrument’ combination. Each record is uniquely identified by the combination of the data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) counterparty identifier; (d) contract identifier; and (e) instrument identifier.
These data register the joint liability amount of the instrument that corresponds to each debtor that is jointly liable in relation to a single instrument.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported on a monthly basis.

Generated by transformation

G_ANCRDT_JNT_LBLTS_C

ANCRDT_PRTCTN_RCVD_C

cube

The level of granularity for the protection received data is the protection received. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; and (c) protection identifier.
Reporting agents should report any protection received as security for the repayment of any instrument(s) reported in the instrument data regardless of the protection’s eligibility for credit risk mitigation in accordance with Regulation (EU) No 575/2013.
These data describe the protection received.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on or before which the protection was received as security for the repayment of any instrument reported in AnaCredit. If a change takes place, the records must be updated no later than the quarterly transmission of credit data relevant for the reporting reference date on or before which the change came into effect.

Cube ID

ANCRDT_PRTCTN_RCVD_C

Instructions

The level of granularity for the protection received data is the protection received. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; and (c) protection identifier.
Reporting agents should report any protection received as security for the repayment of any instrument(s) reported in the instrument data regardless of the protection’s eligibility for credit risk mitigation in accordance with Regulation (EU) No 575/2013.
These data describe the protection received.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on or before which the protection was received as security for the repayment of any instrument reported in AnaCredit. If a change takes place, the records must be updated no later than the quarterly transmission of credit data relevant for the reporting reference date on or before which the change came into effect.

Generated by transformation

G_ANCRDT_PRTCTN_RCVD_C

ANCRDT_ENTTY

cube

The level of granularity for the counterparty reference data is the counterparty. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; and (b) counterparty identifier.
Each counterparty identifier must be unique for each counterparty reported by the same reporting agent and each counterparty must always be identified by the reporting agent using its unique counterparty identifier. This identifier must not be reused by the same reporting agent at any point in time to identify a different counterparty. NCBs may require reporting agents to use counterparty identifiers as specified by the relevant NCB.
The counterparties to be registered are all institutional units which are legal entities or form part of legal entities and are linked to instruments reported pursuant to Articles 4 and 5 or provide protection to secure such instruments. Specifically, the counterparties to be registered are: (a) creditors; (b) debtors; (c) protection providers; (d) originators; (e) servicers; (f) head offices of undertakings; (g) immediate parent undertakings and (h) ultimate parent undertakings. A single entity may be the counterparty in relation to several instruments or take different roles as a counterparty for the same instrument. However, each counterparty should only be registered once.
The information required for each type of counterparty is indicated in Annex III.
The counterparty data describes the characteristics of the counterparty.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on which the counterparty entered into a contract registered in AnaCredit. If a change takes place, the records must be updated no later than the monthly transmission of credit data for the reporting reference date on which the change came into effect.

Cube ID

ANCRDT_ENTTY

Instructions

The level of granularity for the counterparty reference data is the counterparty. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; and (b) counterparty identifier.
Each counterparty identifier must be unique for each counterparty reported by the same reporting agent and each counterparty must always be identified by the reporting agent using its unique counterparty identifier. This identifier must not be reused by the same reporting agent at any point in time to identify a different counterparty. NCBs may require reporting agents to use counterparty identifiers as specified by the relevant NCB.
The counterparties to be registered are all institutional units which are legal entities or form part of legal entities and are linked to instruments reported pursuant to Articles 4 and 5 or provide protection to secure such instruments. Specifically, the counterparties to be registered are: (a) creditors; (b) debtors; (c) protection providers; (d) originators; (e) servicers; (f) head offices of undertakings; (g) immediate parent undertakings and (h) ultimate parent undertakings. A single entity may be the counterparty in relation to several instruments or take different roles as a counterparty for the same instrument. However, each counterparty should only be registered once.
The information required for each type of counterparty is indicated in Annex III.
The counterparty data describes the characteristics of the counterparty.
In the case of natural persons being affiliated with instruments reported to AnaCredit, no record for the natural persons must be reported.
The records must be reported no later than the monthly transmission of credit data relevant for the reporting reference date on which the counterparty entered into a contract registered in AnaCredit. If a change takes place, the records must be updated no later than the monthly transmission of credit data for the reporting reference date on which the change came into effect.

Generated by transformation

G_ANCRDT_ENTTY

PRTNR_ENTRPRSS

cube

It comprises all partner enterprises (see article 3, paragraph 2, of the Annex to Commission Recommendation 2003/361/EC) to a counterparty. It does not comprise the enterprises whose data are already included in the counterparty accounts through consolidation. It comprises the partner enterprises of a linked enterprise to a counterparty unless it has already been included in the consolidated accounts with a percentage at least proportional to the percentage interest in the capital or voting rights (whichever is greater); in case of cross-holding the greater percentage applies. The data of the partner enterprises are derived from their accounts and their other data, consolidated it they exist. In case the partner enterprise has one or more linked enterprises the 100% of the data of the linked enterprises must be added to the partner enterprise’s data unless their accounts are already included through consolidation. The data of an enterprise are filled by following the criteria of article 6, paragraph 3 (subparagraph 1) of the Annex to Commission Recommendation 2003/361/EC. It is necessary to compile this cube only for the counterparties with “Enterprise size choice” = 0.

Cube ID

PRTNR_ENTRPRSS

Instructions

It comprises all partner enterprises (see article 3, paragraph 2, of the Annex to Commission Recommendation 2003/361/EC) to a counterparty. It does not comprise the enterprises whose data are already included in the counterparty accounts through consolidation. It comprises the partner enterprises of a linked enterprise to a counterparty unless it has already been included in the consolidated accounts with a percentage at least proportional to the percentage interest in the capital or voting rights (whichever is greater); in case of cross-holding the greater percentage applies. The data of the partner enterprises are derived from their accounts and their other data, consolidated it they exist. In case the partner enterprise has one or more linked enterprises the 100% of the data of the linked enterprises must be added to the partner enterprise’s data unless their accounts are already included through consolidation. The data of an enterprise are filled by following the criteria of article 6, paragraph 3 (subparagraph 1) of the Annex to Commission Recommendation 2003/361/EC. It is necessary to compile this cube only for the counterparties with “Enterprise size choice” = 0.

OTHR_LNS

cube

Loans as defined in point 5(112) to (138) of Annex A to Regulation (EU) No 549/2013 other than financial leases, reverse repurchase loans, credit card debt, overdrafts, factoring and other trade receivables.

Cube ID

OTHR_LNS

Instructions

Loans as defined in point 5(112) to (138) of Annex A to Regulation (EU) No 549/2013 other than financial leases, reverse repurchase loans, credit card debt, overdrafts, factoring and other trade receivables.

OTHR_TRD_RCVBLS

cube

Trade receivables as defined in Regulation (EU) No 680/2014, Annex V, Part 2.41 (c) other than factoring. Among other things, this category includes outright purchase of trade receivables and discounting of invoices, bills of exchange and other claims.

Cube ID

OTHR_TRD_RCVBLS

Instructions

Trade receivables as defined in Regulation (EU) No 680/2014, Annex V, Part 2.41 (c) other than factoring. Among other things, this category includes outright purchase of trade receivables and discounting of invoices, bills of exchange and other claims.

OVRDRFTS

cube

As defined in Regulation (EU) No 1071/2013, Annex II, Part 2. They don’t include balances which are liabilities of monetary financial institutions classified in the deposit category according to Regulation (EU) No 549/2013.

Cube ID

OVRDRFTS

Instructions

As defined in Regulation (EU) No 1071/2013, Annex II, Part 2. They don’t include balances which are liabilities of monetary financial institutions classified in the deposit category according to Regulation (EU) No 549/2013.

RVRS_RPRCHS_LNS

cube

As defined in Regulation (EU) No 680/2014, Annex V, Part 2.41 (e). It corresponds to “claims under reverse repos or securities borrowing against cash collateral”, as defined in Regulation (EU) No 1071/2013, Annex II, Part 2, and to “securities lending” with cash collateral and “repurchase agreements”, as defined in point 5(126) to (133) of Annex A to Regulation (EU) No 549/2013.

Cube ID

RVRS_RPRCHS_LNS

Instructions

As defined in Regulation (EU) No 680/2014, Annex V, Part 2.41 (e). It corresponds to “claims under reverse repos or securities borrowing against cash collateral”, as defined in Regulation (EU) No 1071/2013, Annex II, Part 2, and to “securities lending” with cash collateral and “repurchase agreements”, as defined in point 5(126) to (133) of Annex A to Regulation (EU) No 549/2013.

SCRTSTNS_OTHR_CRDT_TRNSFRS

cube

It comprises information on securitisations, as defined in Article 4.1(61) of Regulation No 575/2013, and other sales of assets. It must be filled:
a. when the securitisation or the credit transfer originates from the institution and the transferred assets are recognised in its balance sheet; or
b. when the transferred assets are serviced by the institution, both in the case the securitisation or the credit transfer originates from the institution and in the case it originates from another entity.

Cube ID

SCRTSTNS_OTHR_CRDT_TRNSFRS

Instructions

It comprises information on securitisations, as defined in Article 4.1(61) of Regulation No 575/2013, and other sales of assets. It must be filled:
a. when the securitisation or the credit transfer originates from the institution and the transferred assets are recognised in its balance sheet; or
b. when the transferred assets are serviced by the institution, both in the case the securitisation or the credit transfer originates from the institution and in the case it originates from another entity.

TRNSCTNS_CNTRPRTS

cube

It contains the relationships between transactions and counterparties, for all transactions where the counterparty is relevant for reporting purposes.

Cube ID

TRNSCTNS_CNTRPRTS

Instructions

It contains the relationships between transactions and counterparties, for all transactions where the counterparty is relevant for reporting purposes.

TRNSFRBL_DPSTS

cube

Transferable deposits as defined in point 5(80) to (84) of Annex A to Regulation (EU) No 549/2013. It includes, among other things, reciprocal accounts, correspondent accounts and callable placements in the asset side.

Cube ID

TRNSFRBL_DPSTS

Instructions

Transferable deposits as defined in point 5(80) to (84) of Annex A to Regulation (EU) No 549/2013. It includes, among other things, reciprocal accounts, correspondent accounts and callable placements in the asset side.

LNKD_ENTRPRSS

cube

It comprises all linked enterprises (see article 3, paragraph 3, of the Annex to Commission Recommendation 2003/361/EC) to a counterparty, including the counterparty itself, where the data are not included in the cube “Group data”. The data are derived from their individual accounts or their other individual data. It is necessary to compile this cube only for the counterparties with “Enterprise size choice” = 0.

Cube ID

LNKD_ENTRPRSS

Instructions

It comprises all linked enterprises (see article 3, paragraph 3, of the Annex to Commission Recommendation 2003/361/EC) to a counterparty, including the counterparty itself, where the data are not included in the cube “Group data”. The data are derived from their individual accounts or their other individual data. It is necessary to compile this cube only for the counterparties with “Enterprise size choice” = 0.

CNTRPRTS

cube

It contains all counterparties that are relevant for reporting purposes. It includes the institution that processes the data and the components (head office, foreign branches) of the legal entity to which it belongs. The institution shall ensure that in the input layer each counterparty is uniquely identified by its counterparty identifier (variable “CNTRPRTY_ID”).

Cube ID

CNTRPRTS

Instructions

It contains all counterparties that are relevant for reporting purposes. It includes the institution that processes the data and the components (head office, foreign branches) of the legal entity to which it belongs. The institution shall ensure that in the input layer each counterparty is uniquely identified by its counterparty identifier (variable “CNTRPRTY_ID”).

CRDT_FCLTS

cube

The commitment (revocable or irrevocable) made by a financial institution to make an amount of money available to the customer (or a plurality of customers), or to assume for it an obligation to a third party. The commitment is based on an agreement between the financial institution and the customer, which originates from a request of the customer or an acceptance by the customer of a proposal from the financial institution.

Cube ID

CRDT_FCLTS

Instructions

The commitment (revocable or irrevocable) made by a financial institution to make an amount of money available to the customer (or a plurality of customers), or to assume for it an obligation to a third party. The commitment is based on an agreement between the financial institution and the customer, which originates from a request of the customer or an acceptance by the customer of a proposal from the financial institution.

FNNCL_LSS

cube

As defined in point 5(134) to (135) of Annex A to Regulation (EU) No 549/2013. Under IFRS or compatible National GAAP, it corresponds to ‘finance lease’ as defined in IAS 17.

Cube ID

FNNCL_LSS

Instructions

As defined in point 5(134) to (135) of Annex A to Regulation (EU) No 549/2013. Under IFRS or compatible National GAAP, it corresponds to ‘finance lease’ as defined in IAS 17.

GRP_CNTRPRTY_RLTNSHP

cube

It connects all groups whose consolidated data are present in the cube “Group data” to the counterparties for which these data are used in the calculation of the enterprise size.

Cube ID

GRP_CNTRPRTY_RLTNSHP

Instructions

It connects all groups whose consolidated data are present in the cube “Group data” to the counterparties for which these data are used in the calculation of the enterprise size.

GRP_DT

cube

It includes, where they exist, data originating from the consolidated accounts of the counterparty or from the consolidated accounts in which the counterparty is included through consolidation. It also includes, if they exist, data originating from the consolidated accounts of linked enterprises, unless their accounts data are already included through consolidation. Where in the consolidated accounts no staff data appear for a given enterprise, staff figures (to be included in this cube) are calculated by aggregating proportionally the data from its partner enterprises and by adding the data from the enterprises to which the enterprise in question is linked.

Cube ID

GRP_DT

Instructions

It includes, where they exist, data originating from the consolidated accounts of the counterparty or from the consolidated accounts in which the counterparty is included through consolidation. It also includes, if they exist, data originating from the consolidated accounts of linked enterprises, unless their accounts data are already included through consolidation. Where in the consolidated accounts no staff data appear for a given enterprise, staff figures (to be included in this cube) are calculated by aggregating proportionally the data from its partner enterprises and by adding the data from the enterprises to which the enterprise in question is linked.

CNTRPRTS_PD

cube

It contains the value of the PD of the counerparty that depends on the reporting agent (observed agent) and from the level of reporting if group or individual

Cube ID

CNTRPRTS_PD

Instructions

It contains the value of the PD of the counerparty that depends on the reporting agent (observed agent) and from the level of reporting if group or individual

IMPRMNT_ASSSSMNT_MTHD

domain

The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished.

Domain ID

IMPRMNT_ASSSSMNT_MTHD

Definition

The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished.

UNT_MSR_NV

variable

Number of shares or units of a security or aggregated nominal amount in nominal currency or euro if the security is traded in amounts rather than in units, excluding the accrued interest according to par 5.3.8 of the Guidance note of the SHSG regulation

Variable ID

UNT_MSR_NV

Definition

Number of shares or units of a security or aggregated nominal amount in nominal currency or euro if the security is traded in amounts rather than in units, excluding the accrued interest according to par 5.3.8 of the Guidance note of the SHSG regulation

Input layer instructions

Not available

Domain

Number of units or aggregated nominal value

TYP_TRNSCTN

variable

It defines the type of transaction to which the transaction identifier refers.

Variable ID

TYP_TRNSCTN

Definition

It defines the type of transaction to which the transaction identifier refers.

Input layer instructions

This variable is used in the cubes that serve to link information between other cubes (for instance, credit facilities to instruments). It serves to specify the cube where the identifier can be found.

Domain

Type of transaction

TYP_ENTRPRS

variable

Type of enterprise, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Variable ID

TYP_ENTRPRS

Definition

Type of enterprise, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Input layer instructions

In case the variable “Enterprise size choice” = 1 the value 0 may be used. If “Type of enterprise” = 3 the value of the variable “Counterparty identifier” must be present in the cube “Linked enterprises” or in the cube “Cube counterparty relatioship” as “Counterparty identifier”.

Domain

Type of enterprise

ENTRPRS_SZ_PRLMNRY

variable

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Variable ID

ENTRPRS_SZ_PRLMNRY

Definition

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Input layer instructions

Preliminary setting of the enterprise size as calculated by the transformation rule “Enterprise size”.

Domain

Enterprise size

ENTRPRS_SZ_INPT

variable

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Variable ID

ENTRPRS_SZ_INPT

Definition

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Input layer instructions

In case the variable “Enterprise size choice” = 1 the value 0 may not be used.

Domain

Enterprise size

ENTRPRS_SZ_CLCLTD

variable

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Variable ID

ENTRPRS_SZ_CLCLTD

Definition

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.

Input layer instructions

Enterprise size as calculated by the transformation rule “Enterprise size”.

Domain

Enterprise size

STTS

variable

The attribute indicates the status of the issuer, i.e. whether the issuer is alive (active) or not alive (not active) according to par 5.4.21 of the Guidance note of the SHSG regulation

Variable ID

STTS

Definition

The attribute indicates the status of the issuer, i.e. whether the issuer is alive (active) or not alive (not active) according to par 5.4.21 of the Guidance note of the SHSG regulation

Input layer instructions

Not available

Domain

Status

ULTMT_PRNT_UNDRT_ID

variable

Counterparty identifier of the legal entity which is the ultimate parent undertaking of the counterparty. This ultimate parent undertaking has no parent undertaking. If the counterparty has no parent undertaking, the counterparty identifier for the counterparty itself is to be reported.
Parent undertaking has the same meaning as defined in Article 4(1)(15)(a) of Regulation (EU) No 575/2013.

Variable ID

ULTMT_PRNT_UNDRT_ID

Definition

Counterparty identifier of the legal entity which is the ultimate parent undertaking of the counterparty. This ultimate parent undertaking has no parent undertaking. If the counterparty has no parent undertaking, the counterparty identifier for the counterparty itself is to be reported.
Parent undertaking has the same meaning as defined in Article 4(1)(15)(a) of Regulation (EU) No 575/2013.

Input layer instructions

Not available

Domain

String

TRNSCTN_ID

variable

An identifier applied by the reporting agent to uniquely identify each transaction (loan/deposit, credit facility, guarantee, securitisation).

Variable ID

TRNSCTN_ID

Definition

An identifier applied by the reporting agent to uniquely identify each transaction (loan/deposit, credit facility, guarantee, securitisation).

Input layer instructions

The present variable corresponds:
– for loans/deposits, to the instrument unique identifier;
– for credit facilities, to the credit facility unique identifier;
– for protections, to the protection identifier;
– for securitisations/transfers, to the securitisation/transfer identifier.

Domain

String

SYNDCTD_CNTRCT_ID

variable

‘Contract identifier’ applied by the lead arranger of the syndicated contract to uniquely identify each contract. Each syndicated contract will have one ‘syndicated contract identifier’. This value will not change over time and cannot be used by the lead arranger as the contract identifier for any other contract. All creditors participating in the syndicated contract must use the same ‘syndicated contract identifier’.

Variable ID

SYNDCTD_CNTRCT_ID

Definition

‘Contract identifier’ applied by the lead arranger of the syndicated contract to uniquely identify each contract. Each syndicated contract will have one ‘syndicated contract identifier’. This value will not change over time and cannot be used by the lead arranger as the contract identifier for any other contract. All creditors participating in the syndicated contract must use the same ‘syndicated contract identifier’.

Input layer instructions

Not available

Domain

String

PRTCTN_ITM_ID

variable

An identifier applied by the reporting agent to uniquely identify each real estate. Each real estate must have one Protection item identifier. This value will not change over time and cannot be used as the Protection item identifier for any other protection.

Variable ID

PRTCTN_ITM_ID

Definition

An identifier applied by the reporting agent to uniquely identify each real estate. Each real estate must have one Protection item identifier. This value will not change over time and cannot be used as the Protection item identifier for any other protection.

Input layer instructions

Not available

Domain

String

PRTCTN_ID

variable

An identifier applied by the reporting agent to uniquely identify each protection (except for real estate protection) used to secure the instrument. Each protection must have one protection identifier. This value will not change over time and cannot be used as the protection identifier for any other protection.

Variable ID

PRTCTN_ID

Definition

An identifier applied by the reporting agent to uniquely identify each protection (except for real estate protection) used to secure the instrument. Each protection must have one protection identifier. This value will not change over time and cannot be used as the protection identifier for any other protection.

Input layer instructions

Not available

Domain

String

OWND_SCRTY_ID

variable

An identifier to uniquely identify each record in the OWND_SCRTY table (Unique combination of SCRTY_ID, OWNR_INTRNL_ID, ACCNTNG_CLSSFCTN, APPRCH_PRDNTL_PRPSS, EXPSR_CLSS, IMPRMNT_STTS, PRDNTL_PRTFL, SRC_ENCMBRNC)

Variable ID

OWND_SCRTY_ID

Definition

An identifier to uniquely identify each record in the OWND_SCRTY table (Unique combination of SCRTY_ID, OWNR_INTRNL_ID, ACCNTNG_CLSSFCTN, APPRCH_PRDNTL_PRPSS, EXPSR_CLSS, IMPRMNT_STTS, PRDNTL_PRTFL, SRC_ENCMBRNC)

Input layer instructions

Not available

Domain

String

NTNL_ID

variable

A commonly used identification code which enables the unambiguous identification of a counterparty or of the legal entity of which the counterparty forms part within its country of residency. For a counterparty which is a foreign branch, the national identifier refers to the foreign branch. For a counterparty which is not a foreign branch, the national identifier refers to the legal entity of which the counterparty forms part.

Variable ID

NTNL_ID

Definition

A commonly used identification code which enables the unambiguous identification of a counterparty or of the legal entity of which the counterparty forms part within its country of residency. For a counterparty which is a foreign branch, the national identifier refers to the foreign branch. For a counterparty which is not a foreign branch, the national identifier refers to the legal entity of which the counterparty forms part.

Input layer instructions

Not available

Domain

String

INSTRMNT_ID

variable

An identifier applied by the reporting agent to uniquely identify each instrument under a single contract. Each instrument must have one instrument identifier. This value will not change over time and cannot be used as the instrument identifier for any other instrument under the same contract.

Variable ID

INSTRMNT_ID

Definition

An identifier applied by the reporting agent to uniquely identify each instrument under a single contract. Each instrument must have one instrument identifier. This value will not change over time and cannot be used as the instrument identifier for any other instrument under the same contract.

Input layer instructions

Not available

Domain

String

IMMDT_PRNT_UNDRT_ID

variable

Counterparty identifier for the legal entity which is the immediate parent undertaking of the counterparty. If the counterparty has no parent undertaking, the counterparty identifier for the counterparty itself is to be reported. Parent undertaking has the same meaning as defined in Article 4(1)(15)(a) of Regulation (EU) No 575/2013.

Variable ID

IMMDT_PRNT_UNDRT_ID

Definition

Counterparty identifier for the legal entity which is the immediate parent undertaking of the counterparty. If the counterparty has no parent undertaking, the counterparty identifier for the counterparty itself is to be reported. Parent undertaking has the same meaning as defined in Article 4(1)(15)(a) of Regulation (EU) No 575/2013.

Input layer instructions

Not available

Domain

String

HD_OFFC_UNDRT_ID

variable

Counterparty identifier for the legal entity of which the foreign branch is a legally dependent part. This information is only to be reported for counterparties that are foreign branches.

Variable ID

HD_OFFC_UNDRT_ID

Definition

Counterparty identifier for the legal entity of which the foreign branch is a legally dependent part. This information is only to be reported for counterparties that are foreign branches.

Input layer instructions

Not available

Domain

String

EXTRNL_CRDT_ASSSSMNT

variable

External credit assessment.

Variable ID

EXTRNL_CRDT_ASSSSMNT

Definition

External credit assessment.

Input layer instructions

It has to be provided only if it is used to calculate the capital requirements for credit risk according to CRR. The criteria of Part three, Title II, Chapter 2, Sections 3 and 4 of CRR have to be applied.

Domain

String

ENTTY_NTNL_ID

variable

A commonly used identification code which enables the unambiguous identification of a counterparty or of the legal entity of which the counterparty forms part within its country of residency.

Variable ID

ENTTY_NTNL_ID

Definition

A commonly used identification code which enables the unambiguous identification of a counterparty or of the legal entity of which the counterparty forms part within its country of residency.

Input layer instructions

For a counterparty which is a foreign branch, the national identifier refers to the foreign branch.
For a counterparty which is not a foreign branch, the national identifier refers to the legal entity of which the counterparty forms part.

Domain

String

ENTITY_ID

variable

An identifier applied by the reporting agent to uniquely identify each counterparty. Each counterparty must have one counterparty identifier. This value will not change over time and cannot be used as the counterparty identifier for any other counterparty.

Variable ID

ENTITY_ID

Definition

An identifier applied by the reporting agent to uniquely identify each counterparty. Each counterparty must have one counterparty identifier. This value will not change over time and cannot be used as the counterparty identifier for any other counterparty.

Input layer instructions

Not available

Domain

String

CNTRPRTY_ID

variable

An identifier applied by the reporting agent to uniquely identify each counterparty. Each counterparty must have one counterparty identifier. This value will not change over time and cannot be used as the counterparty identifier for any other counterparty.

Variable ID

CNTRPRTY_ID

Definition

An identifier applied by the reporting agent to uniquely identify each counterparty. Each counterparty must have one counterparty identifier. This value will not change over time and cannot be used as the counterparty identifier for any other counterparty.

Input layer instructions

Not available

Domain

String

CNTRCT_ID

variable

An identifier applied by the reporting agent to uniquely identify each contract. Each contract must have one contract identifier. This value will not change over time and cannot be used as the contract identifier for any other contract.

Variable ID

CNTRCT_ID

Definition

An identifier applied by the reporting agent to uniquely identify each contract. Each contract must have one contract identifier. This value will not change over time and cannot be used as the contract identifier for any other contract.

Input layer instructions

Not available

Domain

String

CNNCTD_FCTRNG_ID

variable

An identifier to establish the relation with the factoring operation. This variable contains the Instrument unique identifier of the related factoring operation (i.e. the instance of the cube Factoring)

Variable ID

CNNCTD_FCTRNG_ID

Definition

An identifier to establish the relation with the factoring operation. This variable contains the Instrument unique identifier of the related factoring operation (i.e. the instance of the cube Factoring)

Input layer instructions

Not available

Domain

String

SRC_ENCMBRNC

variable

Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn.

Variable ID

SRC_ENCMBRNC

Definition

Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn.

Input layer instructions

Not available

Domain

Encumbrance

SCRTY_STTS

variable

It indicates the status of the security, i.e. whether the instrument is alive (active) or not alive (not active)

Variable ID

SCRTY_STTS

Definition

It indicates the status of the security, i.e. whether the instrument is alive (active) or not alive (not active)

Input layer instructions

see Guidance notes to reporting agents on SHS regulation par. 5.4.9

Domain

Status of the security, whether the instrument is active and not active

SCRTY_RNK_LVL

variable

It defines the security ‘rank level’ how the instrument ranks in case of liquidation relatively compared to other instruments issued by the same issuer.

Variable ID

SCRTY_RNK_LVL

Definition

It defines the security ‘rank level’ how the instrument ranks in case of liquidation relatively compared to other instruments issued by the same issuer.

Input layer instructions

see Guidance notes to reporting agents on SHS regulation par. 5.4.7

Domain

Security rank level

SCRTY_LVL

variable

It defines the ‘security level’ whether an instrument is secured or unsecured, i.e. whether there is recourse to the cash flows of a securitised portfolio.

Variable ID

SCRTY_LVL

Definition

It defines the ‘security level’ whether an instrument is secured or unsecured, i.e. whether there is recourse to the cash flows of a securitised portfolio.

Input layer instructions

see Guidance notes to reporting agents non SHS regulation par. 5.4.7

Domain

Security level

SCRTY_GRNT_LVL

variable

It defines the security ‘guarantee level’ whether the instrument is guaranteed by an entity different from the issuer, e.g. by the government.

Variable ID

SCRTY_GRNT_LVL

Definition

It defines the security ‘guarantee level’ whether the instrument is guaranteed by an entity different from the issuer, e.g. by the government.

Input layer instructions

see Guidance notes to reporting agents non SHS regulation par. 5.4.7

Domain

Security Guarantee level

SBRDNTD_DBT

variable

Identification of subordinated debt. Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied.

Variable ID

SBRDNTD_DBT

Definition

Identification of subordinated debt. Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied.

Input layer instructions

Not available

Domain

Subordinated debt

RPYMNT_RGHTS

variable

Classification of credit exposures according to the creditor’s rights to claim the repayment of the exposure. On domand or at short notice

Variable ID

RPYMNT_RGHTS

Definition

Classification of credit exposures according to the creditor’s rights to claim the repayment of the exposure. On domand or at short notice

Input layer instructions

Not available

Domain

Repayment rights

RLTNSHP_SCRTSTN_CRDT_TRNSFR

variable

It defines the type of relationship between an instrument and a (possible) securitisation or credit transfer.

Variable ID

RLTNSHP_SCRTSTN_CRDT_TRNSFR

Definition

It defines the type of relationship between an instrument and a (possible) securitisation or credit transfer.

Input layer instructions

Not available

Domain

Relationship with securitisation or credit transfer

SPCFC_RSK_WGHT

variable

Specific risk weight.

Variable ID

SPCFC_RSK_WGHT

Definition

Specific risk weight.

Input layer instructions

It has to be provided when a specific risk weight, which is not derived from other input information, is applied. The absence of the variable (value “null”) must be distinguished from the value “0”. In particular, it covers the following cases:
– exposures to Member States’ central governments, and central banks denominated and funded in the domestic currency of that central government and central bank (Article 114, Paragraph 4, of CRR), if that currency is not the domestic currency of the owner;
– exposures to the central governments or central banks of Member States denominated and funded in the domestic currency of any other Member State (Article 495, Paragraph 2, of CRR, as recalled by Article 114, Paragraph 6);
– exposures to central governments or central banks referred to in Article 114, Paragraph 7, of CRR;
– exposures to regional governments or local authorities to be treated as exposures to the central government in whose jurisdiction they are established (Article 115, Paragraph 2, of CRR), when for that central government a specific risk weight has to be provided;
– exposures to regional governments or local authorities referred to in Article 115, Paragraph 4, of CRR;
? exposures to regional governments or local authorities of the Member States denominated and funded in the domestic currency of that regional government or local authority (Article 115, Paragraph 5, of CRR), if that currency is not the domestic currency of the owner;
– exposures to public sector entities to be treated as exposures to the central government, regional government or local authority in whose jurisdiction they are established (Article 116, Paragraph 4, of CRR), when for that central government, regional government or local authority a specific risk weight has to be provided;
– exposures to public sector entities referred to in Article 116, Paragraph 5, of CRR;
– exposures to institutions referred to in Article 119, Paragraph 2, of CRR, except the case in which the institution is resident in a Member State, the exposure is denominated in the domestic currency of that institution and that currency is the domestic currency of the owner;
– exposures in the form of units or shares in collective investment undertakings, when the bank applies the look-through approach or the average risk weight approach (Article 132, Paragraphs 3-5, of CRR).

Domain

Real

RSK_WGHT

variable

Risk-weights associated with the exposure, in accordance with the Regulation (EU) No 575/2013.

Variable ID

RSK_WGHT

Definition

Risk-weights associated with the exposure, in accordance with the Regulation (EU) No 575/2013.

Input layer instructions

It may be provided when the internal ratings based (IRB) approach is followed, if it can be calculated via IRB parameters.

Domain

Real

PD

variable

The counterparty’s probability of default over one year determined in accordance with Articles 160, 163, 179 and 180 of Regulation (EU) No 575/2013.

Variable ID

PD

Definition

The counterparty’s probability of default over one year determined in accordance with Articles 160, 163, 179 and 180 of Regulation (EU) No 575/2013.

Input layer instructions

Not available

Domain

Real

LGD_NRML

variable

Ratio of the amount that could be lost on an exposure during normal economic conditions due to a default over one year period to the amount that would be outstanding at default, in accordance with art 181 of Regulation (EU) No 575/2013

Variable ID

LGD_NRML

Definition

Ratio of the amount that could be lost on an exposure during normal economic conditions due to a default over one year period to the amount that would be outstanding at default, in accordance with art 181 of Regulation (EU) No 575/2013

Input layer instructions

Not available

Domain

Real

LGD_DWNTRNS

variable

Ratio of the amount that could be lost on an exposure during economic downturns due to a default over one year period to the amount that would be outstanding at default, in accordance with art 181 of Regulation (EU) No 575/2013

Variable ID

LGD_DWNTRNS

Definition

Ratio of the amount that could be lost on an exposure during economic downturns due to a default over one year period to the amount that would be outstanding at default, in accordance with art 181 of Regulation (EU) No 575/2013

Input layer instructions

Not available

Domain

Real

INTRST_RT_SPRD

variable

Margin or spread (expressed as a percentage) to add to the reference rate that is used for the calculation of the interest rate in basis points.

Variable ID

INTRST_RT_SPRD

Definition

Margin or spread (expressed as a percentage) to add to the reference rate that is used for the calculation of the interest rate in basis points.

Input layer instructions

Not available

Domain

Real

ANNLSD_AGRD_RT

variable

Annualised agreed rate or narrowly defined interest rate in accordance with Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34).

Variable ID

ANNLSD_AGRD_RT

Definition

Annualised agreed rate or narrowly defined interest rate in accordance with Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34).

Input layer instructions

Not available

Domain

Real

RFRNC_RT

variable

Reference rate used for the calculation of the actual interest rate.The Reference rate code is a combination of the reference rate value and maturity value.

Variable ID

RFRNC_RT

Definition

Reference rate used for the calculation of the actual interest rate.The Reference rate code is a combination of the reference rate value and maturity value.

Input layer instructions

Not available

Domain

Reference rate code

RCRS

variable

Classification of instruments based on the creditor’s rights to seize assets other than any protection pledged to secure the instrument.

Variable ID

RCRS

Definition

Classification of instruments based on the creditor’s rights to seize assets other than any protection pledged to secure the instrument.

Input layer instructions

Not available

Domain

Recourse

PRSPCTV

variable

it cn be the group perspective used in the evaluation or the individual perspective of the legal entity that can be differentfrom the consolidated view

Variable ID

PRSPCTV

Definition

it cn be the group perspective used in the evaluation or the individual perspective of the legal entity that can be differentfrom the consolidated view

Input layer instructions

Not available

Domain

Perspective

PRJCT_FNNC_LN

variable

Identification of project finance to identify in case of a project finance loan in accordance with Implementing Regulation (EU) No 680/2014.

Variable ID

PRJCT_FNNC_LN

Definition

Identification of project finance to identify in case of a project finance loan in accordance with Implementing Regulation (EU) No 680/2014.

Input layer instructions

Not available

Domain

Project finance loans

THRD_PRTY_PRRTY_CLMS

variable

The maximum amount of any existing higher ranked liens with respect to third parties other than the observed agent against the protection.

Variable ID

THRD_PRTY_PRRTY_CLMS

Definition

The maximum amount of any existing higher ranked liens with respect to third parties other than the observed agent against the protection.

Input layer instructions

Not available

Domain

Monetary

PRTCTN_ALLCTD_VL

variable

The maximum amount of the protection value that can be considered as credit protection for the instrument. The amount of the existing third parties or observed agent priority claims against the protection must be excluded in the protection allocated value. For protections that is eligible under Regulation (EU) No 575/2013, this value should be reported in accordance with Part 2 of Annex V to Implementing Regulation (EU) No 680/2014.

Variable ID

PRTCTN_ALLCTD_VL

Definition

The maximum amount of the protection value that can be considered as credit protection for the instrument. The amount of the existing third parties or observed agent priority claims against the protection must be excluded in the protection allocated value. For protections that is eligible under Regulation (EU) No 575/2013, this value should be reported in accordance with Part 2 of Annex V to Implementing Regulation (EU) No 680/2014.

Input layer instructions

Not available

Domain

Monetary

OTSTNDNG_NMNL_AMNT

variable

Principal amount outstanding at the end of the reporting reference date, including unpaid past due interest but excluding accrued interest. The outstanding nominal amount must be reported net of write-offs and write-downs as determined by the relevant accounting practices.

Variable ID

OTSTNDNG_NMNL_AMNT

Definition

Principal amount outstanding at the end of the reporting reference date, including unpaid past due interest but excluding accrued interest. The outstanding nominal amount must be reported net of write-offs and write-downs as determined by the relevant accounting practices.

Input layer instructions

Not available

Domain

Monetary

ORGNL_CSH_RSRV_AMNT

variable

The original cash reserve amount of a factoring operation.

Variable ID

ORGNL_CSH_RSRV_AMNT

Definition

The original cash reserve amount of a factoring operation.

Input layer instructions

In case the cash reserve is treated as a protection in the internal system of a bank this variable should be set to 0 and the cash reserve must be presented as a protection.

Domain

Monetary

OFF_BLNC_SHT_AMNT

variable

Total nominal amount of off-balance sheet exposures. This includes any commitment to lend before considering conversion factors and credit risk mitigation techniques. It is the amount that best represents the institution’s maximum exposure to credit risk without taking into account any protection held or other credit enhancements.

Variable ID

OFF_BLNC_SHT_AMNT

Definition

Total nominal amount of off-balance sheet exposures. This includes any commitment to lend before considering conversion factors and credit risk mitigation techniques. It is the amount that best represents the institution’s maximum exposure to credit risk without taking into account any protection held or other credit enhancements.

Input layer instructions

Not available

Domain

Monetary

NMNL_VL

variable

Number of shares or unit of security or aggregated nominal amount in nominal currency or euro if the security is trated in amounts rather than in units, excluding the accrued interest

Variable ID

NMNL_VL

Definition

Number of shares or unit of security or aggregated nominal amount in nominal currency or euro if the security is trated in amounts rather than in units, excluding the accrued interest

Input layer instructions

Not available

Domain

Monetary

GRSS_CRRYNG_AMNT_E_INTRST

variable

Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest

Variable ID

GRSS_CRRYNG_AMNT_E_INTRST

Definition

Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest

Input layer instructions

To be populated when the derivation rule for carrying amount is used and the value of Accounting classification of instruments is: (i) IFRS: Financial assets at amortised cost; or (ii) IFRS: Cash balances at central banks and other demand deposits

Domain

Monetary

FV_CHNG_HDG_ACCNTNG

variable

Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)

Variable ID

FV_CHNG_HDG_ACCNTNG

Definition

Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)

Input layer instructions

To be populated when the derivation rule for carrying amount is used and the value of Accounting classification of instruments is: (i) IFRS: Financial assets at amortised cost; or (ii) IFRS: Cash balances at central banks and other demand deposits

Domain

Monetary

FV_CHNG_CR_BFR_PRCHS

variable

The difference between the outstanding nominal amount and the purchase price of the instrument at the purchase date. This amount should be reported for instruments purchased for an amount lower than the outstanding amount due to credit risk deterioration.

Variable ID

FV_CHNG_CR_BFR_PRCHS

Definition

The difference between the outstanding nominal amount and the purchase price of the instrument at the purchase date. This amount should be reported for instruments purchased for an amount lower than the outstanding amount due to credit risk deterioration.

Input layer instructions

Not available

Domain

Monetary

FV

variable

Fair value as defined in IFRS 13.9.

Variable ID

FV

Definition

Fair value as defined in IFRS 13.9.

Input layer instructions

To be populated when the derivation rule for carrying amount is used and the value of Accounting classification of instruments is: (i)IFRS: Financial assets held for trading; or (ii)
IFRS: Non-trading financial assets mandatorily at fair value through profit or loss; or (iii) IFRS: Financial assets designated at fair value through profit or loss; or (iv) IFRS: Financial assets at fair value through other comprehensive income

Domain

Monetary

EXPSR_VL

variable

Exposure value after credit risk mitigation and credit conversion factors in accordance with Implementing Regulation (EU) No 680/2014

Variable ID

EXPSR_VL

Definition

Exposure value after credit risk mitigation and credit conversion factors in accordance with Implementing Regulation (EU) No 680/2014

Input layer instructions

Not available

Domain

Monetary