Accounting data - ECB Collection

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

Cube Structure Items

Variable ID Role Subdomain
Observed agent identifier OBSRVD_AGNT_ID Dimension String up to 60 characters limited to letters (capital and low cases), numbers, dash and underscore
Reference date DT_RFRNC Dimension All last days of quarters
Contract identifier CNTRCT_ID Dimension String up to 60 characters limited to letters (capital and low cases), numbers, dash and underscore
Instrument identifier INSTRMNT_ID Dimension String up to 60 characters limited to letters (capital and low cases), numbers, dash and underscore
Accounting classification ACCNTNG_CLSSFCTN Observation AnaCredit - ECB collection
Recognition RCGNTN_STTS Observation AnaCredit - ECB collection
Accumulated write-offs ACCMLTD_WRTFFS Observation Positive and negative monetary amounts with 2 decimals
Accumulated impairment ACCMLTD_IMPRMNT Observation Positive and negative monetary amounts with 2 decimals
Impairment status IMPRMNT_STTS Observation AnaCredit collection Impairment status
Impairment assessment method IMPRMNT_ASSSSMNT_MTHD Observation AnaCredit - ECB collection
Source of encumbrance SRC_ENCMBRNC Observation AnaCredit - ECB collection
Accumulated changes in fair value due to credit risk ACCMLTD_CHNGS_FV_CR Observation Positive and negative monetary amounts with 2 decimals
Performing status PRFRMNG_STTS Observation Subdomain for the members of CreQua in Ana Credit for instrument
Date of performing status DT_PRFRMNG_STTS Observation All possible dates
Provisions associated with off-balance sheet exposures PRVSNS_OFF_BLNC_SHT Observation Non negative monetary amounts with 2 decimals.
Forbearance and renegotiation status FRBRNC_STTS Observation AnaCredit - ECB collection
Date of the forbearance and renegotiation status DT_FRBRNC_STTS Observation All possible dates
Cumulative recoveries since default CMLTV_RCVRS_SNC_DFLT Observation Non negative monetary amounts with 2 decimals.
Prudential portfolio PRDNTL_PRTFL Observation AnaCredit - ECB collection
Carrying amount CRRYNG_AMNT Observation Positive and negative monetary amounts with 2 decimals

Legal references