Identify the type of perspective adopted for the evaluation of the b/s and prudential items (PRSPCTV) 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
Immediate parent ID (IMMEDIATE_PARENT_ID) Immediate parent ID
Immediate parent undertaking identifier (IMMDT_PRNT_UNDRT_ID) 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.
Impairment assessment method (IMPRMNT_ASSSSMNT_MTHD) 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.
Impairment assessment method (IMPRMNT_ASSSSMNT_MTHD) 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.
Impairment status (IMPRMNT_STTS) Type of impairment.
Inception date (DT_INCPTN) The date on which the current contractual relationship originated, i.e. the date on which the contract agreement became binding for all parties.
Institution identifier (INSTTTN_ID) Identifier of the institution that processes the data.
Institutional sector (INSTTTNL_SCTR) Institutional sectors in accordance with Regulation (EU) No 549/2013, Regulation (EU) No 575/2013 and Regulation (EU) No 1075/2013 of the European Central Bank (ECB/2013/40)(1).
Institutional sector code list (CL_SHS_SECTOR)
Institutional sector control (INSTTTNL_SCTR_CNTRL) Institutional sector control according to the subsectors defined in ESA 2010 Chapter 2.
Institutional sector control (INSTTTNL_SCTR_CNTRL)
Institutional sectors (INSTTTNL_SCTR)
Institutional sectors - input layer (INSTTTNL_SCTR_INPT)
Instrument cube (INSTRMNT_CB)
Instrument cube (INSTRMNT_CB) It specifies the cube where the instrument unique identifier is used.
Instrument cube (INSTRMNT_CB)
Instrument ESA 2010 class (INSTR_CLASS) Classification of the security according to ESA 2010
Instrument identifier (INSTRMNT_ID) 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.
Instrument seniority type (SENIORITY_TYPE) Instrument seniority type
Instrument Seniority Type (CL_SHS_SENIORITY_TYPE)
Instrument unique identifier (INSTRMNT_UNQ_ID) An identifier applied by the reporting agent to uniquely identify each instrument.
Instruments (securities) used in SHS (TYP_INSTRMNT_SHS)
Interest rate (ANNLSD_AGRD_RT) Annualised agreed rate or narrowly defined interest rate in accordance with Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34).
Interest rate cap (INTRST_RT_CP) Maximum value for the interest rate charged.
Interest rate floor (INTRST_RT_FLR) Minimum value for the interest rate charged.
Interest rate reset frequency (INTRST_RT_RST_FRQNCY) Frequency at which the interest rate is reset after the initial fixed-rate period, if any.
Interest rate spread / margin (INTRST_RT_SPRD) 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.
Interest rate type (TYP_INTRST_RT)
Interest rate type including not applicable (TYP_INTRST_RT_WNA)
International organisations (INTRNTNL_ORGNSTN) Pseudo-ISO code for international organisations of the Eurostat’s ‘Balance of Payments Vademecum’.
Intruments used in the Enriched input layer (TYP_INSTRMNT_E)
IRB exposure classes (EXPSR_CLSS_IRB)
Is carrying amount derived (IS_CRRYNG_AMNT_DRVD) Specifies whether the derivation rule for carrying amount applies
Is covered bond (IS_CVRD_BND) It identifies covered bonds under Article 129 of CRR.
Is credit line other than revolving credit (IS_CRDT_LN_OTHR_RV_CRDT) As defined in Regulation 2016/867 of the European Central Bank (ECB/2016/13), Annex IV.
Is debt financing (IS_DBT_FNNCNG) Financing of outstanding or maturing debt. This includes debt refinancing.
Is derived enterprise size (IS_DRVD_ENTRPRS_SZ) Information on whether the variable enterprise size has been derived, or provided as input
Is equity holding with 370% risk weight (IS_EQTY_HLD_370_RSK_WGHT) It identifies equity holdings in insurance undertakings, reinsurance undertakings and insurance holding companies risk weighted at 370% under Article 471 of CRR.
Is equity with 250% risk weight (IS_EQTY_250_RSK_WGHT) It identifies investments in equity attracting a 250% risk weight under Article 48(4) of CRR.
Is exposure class derived (IS_EXPSR_CLSS_DRVD) Specifies whether the derivation rule for exposure class and risk weight applies
Is listed (IS_LSTD) Equity Subcategory according to the code F.511 As defined in paragraphs 5.144 of Annex A to Regulation (EU) No 549/2013
Is Member State (IS_MMBR_STT) For the definition see EBA Single Rulebook Q&A 2013_233.
Is particular high risk (IS_PRTCLR_HGH_RSK) It identifies items associated with particular high risk under Article 128 of CRR.
Is primary protection provider (IS_PRMRY_PRTCTN_PRVDR) It identifies the primary protection provider in case of multiple protection providers (related to one protection).
Is public sector entity treated as central government (IS_CNTRL_GVRNMNT_TRTD_PS) It identifies public sector entities to be treated as central government (Article 116(4) of CRR).
Is public sector entity treated as regional government or local authority (IS_LCL_GVRNMNT_TRTD_PS) It identifies public sector entities to be treated as regional government or local authority (Article 116(4) of CRR).
Is pulling effect (IS_PLLNG_EFFCT) It indicates whether all exposures to a debtor are considered as non-performing by virtue of Part 2.155 of Annex V of Regulation (EU) No 680/2014.
Is qualifying holding with 1250% risk weight (IS_QLFY_HLD_1250_RSK_WGHT) It identifies qualifying holdings for which a 1250% risk weight is applied under Article 89(3) of CRR.
Is re-securitisation (IS_RSCRTSTN) It identifies re-securitisations according to Regulation No 575/2013, article 4.1(63).
Is regional government or local authority treated as central government (IS_CNTRL_GVRNMNT_TRTD_LG) It identifies regional governments and local authorities to be treated as central government (Article 115(2) of CRR).
Is retail exposure (IS_RTL_EXPSR) It indicates whether the exposure is assigned to the class "retail exposures", according to Articles 123 and 147 of Regulation (EU) No 575/2013.
Is revocable (IS_RVCBL) It identifies credit facilities which may be cancelled unconditionally at any time without notice, or that do effectively provide for automatic cancellation due to deterioration in a borrower's creditworthiness.
Is revolving loan (IS_RVLVNG_LN) As defined in Regulation (EU) No 1071/2013, Annex II, Part 2.
Is same institutional protection scheme (IS_SM_PRTCTN_SCHM) It identifies the counterparties with which the institution has entered into an institutional protection scheme, as referred to in Article 113, Paragraph 7 of CRR.
Is serviced by the observed agent (IS_SRVCD_OBSRVD_AGNT) It indicates whether the instrument is serviced by the observed agent.
Is short position (IS_SHRT_PSTN) It identifies the obligation to deliver a security by an entity that sells the security it has borrowed and does not yet own.
Is short-term credit assessment (IS_SHRT_TRM_CRDT_ASSSSMNT) It identifies short-term credit assessments under Article 140 of CRR.
Is subject to capital requirements (IS_SBJCT_CPTL_RQRMNTS) It indicates whether the institution is supervised under Regulation (EU) No 575/2013.
ISIN (ISIN) ISIN of the security.
ISO 3166-1 alpha-2 code of the country (ISO3166)
Issue date (DT_ISS) The date on which the securities are delivered to the underwriter by the issuer against payment. This is the date when the securities are available for delivery to investors for the first time. Note: For a strip this column indicates the date on which the coupon/principla is stripped
Issue date (ISSUE_DATE) The date on which the securities are delivered to the underwriter by the issuer against payment
Issuer country (ISSUER_COUNTRY) Country of legal incorporation (domiciliation) of the issuer of the security (ISO 3166)
Issuer ESA 2010 sector (ISSUER_SECTOR) Institutional sector of the issuer according to ESA 2010
Issuer ID (ISSUER_ID) Issuer ID
Issuer identifier (ISSR_ID) The counterparty identifier of the issuer of the security.
Issuer is part of the Group (accounting scope) (INTRA_GROUP_ACC_SCOPE) Issuer is part of the Group (accounting scope)
Issuer is part of the Group (prudential scope) (INTRA_GROUP_PRUD_SCOPE) Issuer is part of the Group (prudential scope)
Issuer is part of the reporting group code list (CL_SHS_ISSUER_RBG)
Issuer LEI (ISSUER_LEI) Issuer LEI
Issuer NACE sector (ISSUER_NACE_SECTOR) Main economic activity of the issuer according to NACE
Issuer NACE sector code list (CL_SHS_NACE)
Issuer name (ISSUER_NAME) Name of the issuer
It identifies the approach followed by the reporting institution for joint liabilities (APPRCH_JNT_LBLTS)