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REGULAMENTUL (UE) 2016/867 AL BĂNCII CENTRALE EUROPENE din 18 mai 2016 privind colectarea datelor cu caracter granular cu privire la credite și la riscul de credit (BCE/2016/13)

REGULAMENTUL (UE) 2016/867 AL BĂNCII CENTRALE EUROPENE

din 18 mai 2016

privind colectarea datelor cu caracter granular cu privire la credite și la riscul de credit (BCE/2016/13)

1. Prezentare generală

Preamble: 1

CONSILIUL GUVERNATORILOR BĂNCII CENTRALE EUROPENE,

având în vedere Tratatul privind funcționarea Uniunii Europene, în special articolul 127 alineatele (2) și (5),

având în vedere Statutul Sistemului European al Băncilor Centrale și al Băncii Centrale Europene, în special articolele 5.1 și 34.1,

având în vedere Regulamentul (CE) nr. 2533/98 al Consiliului din 23 noiembrie 1998 privind colectarea informațiilor statistice de către Banca Centrală Europeană (1), în special articolul 5 alineatul (1) și articolul 6 alineatul (4),

având în vedere avizul Comisiei Europene (2),

întrucât:

(1)

Datele cu caracter granular cu privire la credite și la riscul de credit (denumite în continuare „date cu privire la credite”) cuprind informații detaliate și individuale referitoare la instrumente care generează risc de credit pentru societățile care acceptă depozite, societăți financiare, altele decât societățile care acceptă depozite sau vehiculele de gestionare a activelor, care desfășoară toate activități de creditare la o scară semnificativă. Aceste informații detaliate sunt necesare pentru îndeplinirea atribuțiilor Eurosistemului, ale Sistemului European al Băncilor Centrale (SEBC) și ale Comitetului european pentru risc sistemic, inclusiv analiza politicii monetare și operațiunile de politică monetară, gestionarea riscurilor, supravegherea stabilității financiare precum și politica și cercetarea macroprudențială. Aceste date vor fi de asemenea utile in scopuri de supraveghere bancară în contextul Mecanismului unic de supraveghere (MUS).

(2)

Articolul 5.1 din Statutul Sistemului European al Băncilor Centrale și al Băncii Centrale Europene (denumit în continuare „Statutul SEBC”) prevede că Banca Centrală Europeană (BCE), sprijinită de băncile centrale naționale (BCN) din cadrul SEBC, colectează informațiile statistice necesare pentru îndeplinirea misiunilor SEBC de la autoritățile naționale competente sau direct de la agenții economici. Articolul 3 din Regulamentul (CE) nr. 2533/98 prevede că BCE stabilește unitățile de observare statistică efective cu obligații de raportare, în limitele unităților de observare statistică de referință cu obligații de raportare, și dă BCE dreptul de a excepta, total sau parțial, categorii specifice de agenți raportori de la îndeplinirea cerințelor sale de raportare statistică.

(3)

Datele cu privire la credite vor contribui în mod substanțial la îmbunătățirea statisticilor existente și a celor noi, în curs de elaborare, ale SEBC, întrucât oferă defalcări și detalii importante care nu sunt disponibile din sursele de date utilizate în prezent, cum ar fi informațiile privind structura și modelele de risc ale creditelor acordate de sectorul financiar. De exemplu, datele cu privire la credite vor contribui în mod semnificativ la îmbunătățirea calității statisticilor privind: (a) creditele acordate în funcție de dimensiunea societăților, o caracteristică esențială pentru evaluarea și monitorizarea acordării de credite întreprinderilor mici și mijlocii; (b) liniile de credit defalcate în funcție de sectorul contrapărții; (c) creditele acordate societăților nefinanciare defalcate în funcție de activitatea economică; (d) creditele garantate cu garanții imobiliare; și (e) creditele transfrontaliere și veniturile aferente ca parte a statisticilor privind balanța de plăți ale statelor membre a căror monedă este euro.

(4)

Disponibilitatea datelor cu privire la credite va îmbunătăți gradul de utilizare a informațiilor de nivel micro, care sunt în prezent colectate cu privire la emisiunile de titluri de valoare și statisticile privind deținerile de titluri de valoare, și va contribui la monitorizarea și promovarea integrării și stabilității financiare în cadrul Uniunii. În cele din urmă, datele cu privire la credite referitoare la sucursale rezidente în afara zonei euro și ale căror sedii principale sunt rezidente într-un stat membru raportor sunt importante pentru îndeplinirea misiunilor SEBC, în special a celor privind analiza politicii monetare și stabilitatea financiară. În plus, datele pot fi utile în scopuri de supraveghere macroprudențială, de exemplu în analizele stabilității financiare, în evaluarea riscurilor și în simulările de criză. Articolul 8 alineatul (1) litera (d) și alineatul (4a) din Regulamentul (CE) nr. 2533/98 permit în prezent, în mod specific, utilizarea în scopul supravegherii a datelor statistice colectate în temeiul articolului 5 din Statutul SEBC.

(5)

Un set cuprinzător de date analitice armonizate cu privire la credite ar trebui să minimizeze sarcina de raportare prin creșterea, în timp, a stabilității cerințelor de raportare. Acest aspect este important întrucât încorporarea modificărilor în sistemele de prelucrare a datelor cu un nivel ridicat de automatizare ale agenților raportori poate fi foarte costisitoare. În plus, setul armonizat de date cu privire la credite va furniza mai multe detalii, ceea ce va determina o minimizare a necesității de a adresa solicitări suplimentare agenților raportori.

(6)

Decizia BCE/2014/6 (3) stabilește procedura pentru dezvoltarea unui cadru pe termen lung pentru colectarea datelor cu caracter granular cu privire la credite bazat pe cerințele armonizate de raportare statistică ale BCE. Acesta are drept obiectiv să asigure instituirea: (a) unor seturi de date cu caracter granular cu privire la credite la nivel național, care vor fi operate de toate BCN din Eurosistem în conformitate cu standardele minime comune; și (b) unei baze comune de date analitice cu caracter granular cu privire la credite (denumită în continuare „AnaCredit”), care va fi folosită de membrii Eurosistemului și care cuprinde date de intrare de la toate statele membre a căror monedă este euro.

(7)

Recomandarea BCE/2014/7 (4) adresează BCN ale statelor membre a căror monedă nu este euro, dar care se pregătesc să adere la cadrul pe termen-lung, invitația de a aplica dispozițiile Deciziei BCE/2014/6. Pentru a lărgi acoperirea geografică a acesteia, precum și sfera datelor pe care le conține, și pentru a mări gradul de armonizare în cadrul Uniunii, AnaCredit ar trebui să poată fi accesată, pe bază voluntară, de statele membre din afara zonei euro, în special de cele care participă la MUS.

(8)

Deși măsurile pregătitoare prevăzute de Decizia BCE/2014/6 aveau drept scop definirea unui „grup de bază de seturi armonizate de date cu caracter granular cu privire la credite care urmează a fi furnizate BCE de către BCN pe termen lung”, rezultatul procedurii de evaluare a avantajelor și a costurilor a demonstrat existența unor cerințe foarte ferme din partea utilizatorilor care subliniau nu doar necesitatea unui „grup de bază de seturi de date”, ci și a unei liste cuprinzătoare de atribute ale datelor și de măsuri care caracterizează instrumentele care generează risc de credit pentru unitățile de observare statistică cu obligații de raportare. În plus, nivelul îmbunătățit de armonizare rezultat ar trebui să majoreze comparabilitatea datelor între țări și între instituții, asigurându-se astfel o calitate mai ridicată a datelor destinate analizei.

(9)

Obiectivul AnaCredit este acela de a oferi, alături de alte cadre statistice care colectează informații cu caracter granular, o perspectivă analitică asupra riscului de credit al agenților raportori, indiferent de instrumentul financiar, tipul de expunere sau clasificarea contabilă. În acest sens, cerințele prevăzute de prezentul regulament urmăresc să asigure că agenții raportori furnizează BCN un set comun de informații armonizate.

(10)

Întrucât colectarea semnificativ eterogenă actuală a datelor cu privire la credite în țările participante poate fi armonizată doar în mod gradual, AnaCredit ar trebui să fie instituită în etape. Această abordare etapizată ține de asemenea cont de timpul necesar agenților raportori pentru a se conforma diverselor cerințe cu privire la date. În general, gradul de acoperire și conținutul datelor care urmează să fie colectate în cadrul diferitelor etape ar trebui să fie definite cât mai curând posibil, astfel încât toți agenții raportori să se poată pregăti în vederea utilizării unui set armonizat de concepte și definiții. Prin urmare, pentru fiecare etapă ulterioară, Consiliul guvernatorilor va adopta o decizie cu cel puțin doi ani înainte de implementarea acesteia. În vederea minimizării costurilor și a volumului de lucru pentru agenții raportori, într-o etapă ulterioară va fi analizată și posibilitatea furnizării pe baza tehnicilor de eșantionare de informații cu privire la creditele acordate persoanelor fizice pentru achiziționarea de locuințe.

(11)

Deși unul dintre obiectivele-cheie pe termen lung ale AnaCredit este acela de a armoniza cerințele de raportare și practicile de implementare, eterogenitatea practicilor curente de colectare a datelor impune păstrarea puterii de decizie a BCN în anumite domenii, de exemplu în ceea ce privește deciziile BCN cu privire la derogările pentru agenții raportori rezidenți mici. Aceste domenii în care BCN dispun de putere de decizie ar trebui reevaluate în fiecare etapă ulterioară pentru a determina dacă poate fi realizată o armonizare și mai avansată între țările participante.

(12)

În ceea ce privește sfera de aplicare, etapa 1 de raportare din cadrul AnaCredit ar trebui să includă creditele acordate de instituții de credit persoanelor juridice. Societățile care acceptă depozite, altele decât instituțiile de credit, vehiculele de gestionare a activelor și alte societăți financiare, care toate desfășoară activități de creditare, precum și filialele străine ale acestor entități pot fi incluse într-o etapă ulterioară în categoria unităților de observare statistică efective cu obligații de raportare. În ceea ce privește instrumentele, sfera de aplicare a raportării cu caracter granular poate fi extinsă la instrumente financiare derivate, alte conturi de primit, elemente extrabilanțiere (precum garanțiile financiare) și credit acordat altor persoane decât cele juridice, inclusiv întreprinzătorilor persoane fizice. Datele cu caracter personal, astfel cum sunt definite de normele aplicabile privind protecția datelor, nu ar trebui colectate în prima etapă, nici pentru creditele luate în comun de mai mulți debitori care implică persoane fizice ca debitori, și nici când persoane fizice sunt afiliate instrumentelor raportate către AnaCredit. Dacă va fi necesară extinderea raportării pentru a include astfel de date cu caracter personal în etapele ulterioare, ar trebui asigurată protecția drepturilor persoanelor fizice în ceea ce privește colectarea și prelucrarea datelor cu caracter personal ale acestora. În plus, etapele ulterioare pot include cerințe de raportare pe bază consolidată. Orice extindere a unităților de observare statistică cu obligații de raportare ar trebui să aibă în vedere dreptul BCN de a acorda derogări agenților raportori mici și ar trebui adoptată cu cel puțin doi ani înainte de introducerea acesteia pentru a acorda agenților raportori și BCN suficient timp pentru implementare.

(13)

În pregătirea etapelor viitoare, extinderea unităților de observare statistică cu obligații de raportare și introducerea de cerințe de raportare suplimentare ar trebui să se întemeieze pe o analiză efectuată de către Comitetul de statistică al SEBC (Statistics Committee of the ESCB) (denumit în continuare „STC”), avându-se în vedere necesitățile utilizatorilor, costurile estimate pentru agenții raportori și BCN, evoluțiile pieței și experiența câștigată prin pregătirea primei etape.

(14)

Obligațiile de raportare privind datele cu privire la credite ar trebui să fie definite ținându-se cont de principiul proporționalității, pentru a se evita impunerea unei sarcini de raportare nejustificate mai ales asupra agenților raportori mici care au o expunere totală la riscul de credit limitată. Pentru același motiv, BCN ar trebui să aibă dreptul de a acorda derogări agenților raportori mici.

(15)

În vederea asigurării unei raportări eficiente și a unei interoperabilități adecvate cu alte cadre de raportare, existente sau noi, BCN ar trebui să fie autorizate să colecteze informațiile care urmează a fi transmise BCE ca parte a unui cadru de raportare național mai larg și să extindă raportarea datelor cu privire la credite dincolo de domeniul de aplicare prevăzut în prezentul regulament, în scopuri statutare proprii și în conformitate cu legislația națională relevantă.

(16)

Pentru a contribui la AnaCredit, BCN ar trebui să fie autorizate să utilizeze propriile lor baze de date, precum și datele primite de la agenții raportori și din alte surse, inclusiv bazele de date de referință relevante. BCN ar trebui să dispună de putere de decizie cu privire la încheierea de acorduri de cooperare cu institutele naționale de statistică (INS) sau cu autoritățile naționale competente (ANC) responsabile de supravegherea agenților raportori ori cu oricare alte autorități naționale, dacă datele furnizate îndeplinesc standardele de calitate prevăzute în prezentul regulament. Date fiind diferitele mecanisme naționale în vigoare în prezent și pentru a minimiza sarcinile de raportare prevăzute de prezentul regulament, se încurajează colaborarea eficace și eficientă cu INS, cu ANC și cu alte autorități naționale.

(17)

Cadrul pentru colectarea datelor cu privire la credite ar trebui creat astfel încât să asigure interoperabilitatea cu registrele centrale de credit (RCC) și alte seturi relevante de date privind creditele instituite de entități din sectorul public, inclusiv bazele de date privind statisticile cu privire la titlurile de valoare, precum și Registrul SEBC al Bazei de Date a Instituțiilor și Companiilor Afiliate.

(18)

BCN ar trebui să fie autorizate să utilizeze setul polivalent, partajat, de date analitice cu caracter granular cu privire la credite pentru a institui circuite de răspuns cu agenții raportori sau pentru a aduce îmbunătățiri circuitelor de răspuns și altor servicii de informații existente între RCC și agenții raportori. Aceste circuite de răspuns vor îmbunătăți contribuția SEBC la stabilitatea sistemului financiar în conformitate cu mandatul statutar al acestuia conform articolului 127 alineatul (5) din Tratatul privind funcționarea Uniunii Europene. Circuitele de răspuns vor oferi agenților raportori o bază mai largă pentru evaluările bonității pe care le efectuează, în special în ceea ce privește debitorii transfrontalieri, și vor favoriza armonizarea definițiilor și a atributelor datelor prin intermediul practicilor de acordare a împrumuturilor ale acestora. Ele vor determina o îmbunătățire a gestionării riscurilor de credit de către instituțiile de credit și alte entități de creditare. În special, ele vor sprijini instituțiile de credit să evite să se bazeze în mod nejustificat pe ratingurile de credit externe în evaluarea bonității. Circuitul de răspuns ar trebui să urmeze cele mai bune practici și să asigure standarde minime cu privire la calitatea datelor. Subsetul de date analitice cu privire la credite care poate fi partajat între BCN în scopul circuitelor de răspuns ar trebui definit luând în considerare nivelul specific de confidențialitate al atributelor relevante ale datelor, cerințele corespunzătoare de protecție a confidențialității, precum și timpul necesar pentru implementarea acestuia. Detalii suplimentare cu privire la sfera de aplicare și implementarea circuitelor de răspuns pot fi prevăzute într-un act juridic separat, iar BCN pot încheia memorandumuri de înțelegere, pe baza cadrelor juridice aplicabile, cu privire la cooperarea corespunzătoare dintre acestea în cadrul circuitelor de răspuns. În timp ce unele dintre BCN care operează RCC partajează deja între ele pe o bază bilaterală date cu caracter granular transfrontaliere cu privire la credite și la riscurile de credit (5), altele, din motive juridice, pot avea nevoie de un anumit interval de timp pentru a implementa schimbul transfrontalier de informații în vederea transmiterii acestor date instituțiilor financiare care au obligații de raportare față de ele. Configurarea și implementarea circuitelor de răspuns trebuie să ia în considerare dispozițiile legale naționale cu privire la utilizarea informațiilor statistice confidențiale.

(19)	În sensul prezentului regulament ar trebui să se aplice standardele pentru protecția și utilizarea informațiilor statistice confidențiale prevăzute la articolele 8–8c din Regulamentul (CE) nr. 2533/98.

(20)

Articolul 7 alineatul (1) din Regulamentul (CE) nr. 2533/98 prevede că BCE are competența de a aplica sancțiuni agenților raportori care nu respectă cerințele de raportare statistică definite sau impuse prin regulamentele și deciziile BCE. Această prerogativă de sancționare este independentă de dreptul BCN de a sancționa agenții raportori care nu își îndeplinesc obligațiile de raportare statistică sau de alt tip care le revin în temeiul cadrului legal național corespunzător.

(21)

Este necesar să se instituie o procedură pentru efectuarea eficientă a modificărilor tehnice ale anexelor la prezentul regulament, cu condiția ca modificările respective să nu schimbe cadrul conceptual de bază și să nu afecteze sarcina de raportare a agenților raportori din statele membre. Această procedură trebuie să permită luarea în considerare a opiniilor Comitetului de statistică al SEBC.

(22)

Articolul 5 din Statutul SEBC coroborat cu articolul 4 alineatul (3) din Tratatul privind Uniunea Europeană implică obligația de a elabora și de a pune în aplicare la nivel național toate măsurile pe care statele membre a căror monedă nu este euro le consideră adecvate: (a) pentru colectarea informațiilor statistice necesare în vederea îndeplinirii cerințelor de raportare statistică ale BCE; și (b) pentru efectuarea în timp util a pregătirilor în domeniul statisticii în vederea trecerii acestor state membre la statutul de stat membru a cărui monedă este euro.

(23)	Prezentul regulament se aplică fără a aduce atingere colectării de date cu privire la credite care intră sub incidența cadrului juridic aplicabil MUS,

ADOPTĂ PREZENTUL REGULAMENT:

Prezentul regulament este obligatoriu în toate elementele sale și se aplică direct în statele membre în conformitate cu tratatele.

Adoptat la Frankfurt pe Main,18 mai 2016.

Pentru Consiliul guvernatorilor BCE

Președintele BCE

Mario DRAGHI

Articolul 1 Definiții

În sensul prezentului regulament:

Articolul 2 Etapele implementării și prima raportare

Articolul 3 Unități de observare statistică efective cu obligații de raportare

Articolul 4 Cerințe de raportare statistică

Articolul 5 Prag de raportare

Articolul 6 Cerințe de raportare statistică pe bază individuală

Articolul 7 Cerințe specifice de raportare statistică

Articolul 7

Cerințe specifice de raportare statistică

Cerințele de raportare statistică definite la articolul 6 sunt reduse în ceea ce privește datele cu privire la credite care îndeplinesc criteriile specifice menționate în anexa II.

Articolul 8 Cerințe generale privind raportarea consolidată

Articolul 9 Identificarea contrapărților

Articolul 10 Accesul la datele cu privire la credite și utilizarea acestora

Articolul 11 Circuitul de răspuns cu agenții raportori

Articolul 12 Accesul persoanelor juridice

Articolul 13 Respectarea termenelor

Articolul 14 Standarde minime comune și mecanisme naționale de raportare

Articolul 15 Fuziuni, divizări și reorganizări

Articolul 16 Derogări și frecvența de raportare redusă

Articolul 17 Verificare, colectare obligatorie și standarde minime de calitate

Articolul 17

Verificare, colectare obligatorie și standarde minime de calitate

BCN verifică și, în măsura în care acest lucru este necesar, efectuează colectarea obligatorie a informațiilor pe care agenții raportori trebuie să le furnizeze în temeiul prezentului regulament, fără a aduce atingere competenței BCE de a exercita în mod direct aceste drepturi. În special, BCN exercită acest drept atunci când un agent raportor nu respectă standardele minime de transmitere, de acuratețe, de conformitate cu conceptele și de revizuire specificate în anexa V.

Articolul 18 Sancțiuni

Articolul 18

Sancțiuni

BCE poate impune sancțiuni agenților raportori care nu îndeplinesc obligațiile de raportare prevăzute de prezentul regulament în conformitate cu articolul 7 alineatul (1) din Regulamentul (CE) nr. 2533/98. Agenților raportori nu li se aplică sancțiuni în măsura în care demonstrează că legislația națională a unei țări în care este rezidentă sucursala cu privire la care trebuie să raporteze informații le interzice să raporteze informațiile solicitate. Competența BCE de a impune sancțiuni pentru nerespectarea obligațiilor de raportare prevăzute de prezentul regulament este independentă de dreptul unei BCN de a sancționa, în temeiul dreptului său național, nerespectarea obligațiilor de raportare statistică sau de alt tip aplicabile agenților raportori în temeiul respectivului cadru juridic național în conformitate cu articolul 8 alineatul (3).

Articolul 19 Dispoziție tranzitorie

Articolul 19

Dispoziție tranzitorie

BCN pot amâna prima raportare către BCE a datelor cu privire la credite referitoare la datele de raportare de referință anterioare datei de 1 februarie 2019 cu condiția să transmită BCE respectivele date până cel târziu la 31 martie 2019.

Articolul 20 Procedura simplificată de modificare

Articolul 20

Procedura simplificată de modificare

Luând în considerare opiniile STC, Comitetul executiv poate aduce modificări tehnice anexelor la prezentul regulament, cu condiția ca modificările respective să nu modifice cadrul conceptual de bază și să nu afecteze sarcinile de raportare ale agenților raportori. Comitetul executiv informează fără întârzieri nejustificate Consiliul guvernatorilor cu privire la orice astfel de modificare.

Articolul 21 Dispoziții finale

Articolul 21

Dispoziții finale

Prezentul regulament intră în vigoare în a douăzecea zi de la publicarea în Jurnalul Oficial al Uniunii Europene.

Se aplică de la 31 decembrie 2017.

(1) JO L 318, 27.11.1998, p. 8.

(2) Avizul Comisiei din 7 august 2015 referitor la proiectul de regulament al Băncii Centrale Europene privind colectarea datelor granulare în materie de credite și riscuri de credit (JO C 261, 8.8.2015, p. 1).

(3) Decizia BCE/2014/6 din 24 februarie 2014 privind organizarea măsurilor pregătitoare pentru colectarea datelor cu caracter granular cu privire la credite de către Sistemul European al Băncilor Centrale (JO L 104, 8.4.2014, p. 72).

(4) Recomandarea Băncii Centrale Europene din 24 februarie 2014 privind organizarea măsurilor pregătitoare pentru colectarea datelor cu caracter granular cu privire la credite de către Sistemul European al Băncilor Centrale (BCE/2014/7) (JO C 103, 8.4.2014, p. 1).

(5) Memorandum de înțelegere cu privire la schimbul de informații între registrele centrale naționale ale creditelor în vederea transmiterii acestor informații instituțiilor raportoare (Memorandum of Understanding on the exchange of information among national central credit registers for the purpose of passing it on to reporting institutions). Disponibil pe website-ul BCE la adresa www.ecb.europa.eu.

(6) Regulamentul (UE) nr. 1024/2013 al Consiliului din 15 octombrie 2013 de conferire a unor atribuții specifice Băncii Centrale Europene în ceea ce privește politicile legate de supravegherea prudențială a instituțiilor de credit (JO L 287, 29.10.2013, p. 63).

(7) Regulamentul (UE) nr. 549/2013 al Parlamentului European și al Consiliului din 21 mai 2013 privind Sistemul european de conturi naționale și regionale din Uniunea Europeană (JO L 174, 26.6.2013, p. 1).

(8) Disponibil pe website-ul Organizației Internațională de Standardizare (ISO), la adresa www.iso.org.

(9) Regulamentul (UE) nr. 575/2013 al Parlamentului European și al Consiliului din 26 iunie 2013 privind cerințele prudențiale pentru instituțiile de credit și societățile de investiții și de modificare a Regulamentului (UE) nr. 648/2012 (JO L 176, 27.6.2013, p. 1).

(10) Directiva 2013/36/UE a Parlamentului European și a Consiliului din 26 iunie 2013 cu privire la accesul la activitatea instituțiilor de credit și supravegherea prudențială a instituțiilor de credit și a firmelor de investiții, de modificare a Directivei 2002/87/CE și de abrogare a Directivelor 2006/48/CE și 2006/49/CE (JO L 176, 27.6.2013, p. 338).

(11) Regulamentul de punere în aplicare (UE) nr. 680/2014 al Comisiei din 16 aprilie 2014 de stabilire a unor standarde tehnice de punere în aplicare cu privire la raportarea în scopuri de supraveghere a instituțiilor în conformitate cu Regulamentul (UE) nr. 575/2013 al Parlamentului European și al Consiliului (JO L 191, 28.6.2014, p. 1).

(12) Regulamentul (UE) nr. 1071/2013 al Băncii Centrale Europene din 24 septembrie 2013 privind bilanțul sectorului instituții financiare monetare (BCE/2013/33) (JO L 297, 7.11.2013, p. 1).

ANNEX I

ANNEX II

ANNEX III

Counterparty reference data

Tables 2 and 3 specify the reporting requirements for each data attribute in the counterparty reference data described in Template 1 of Annex I.

Table 2 specifies the requirements for counterparties resident in a reporting Member State while Table 3 specifies the requirements for counterparties not resident in a reporting Member State.

The following classification of requirements is used:

(a) N: subject to individual arrangements, the relevant NCBs may decide not to collect this information from individual reporting agents;

(b) X: information not required to be reported.

Where no classification is provided, the information is required to be reported.

Where data is covered by more than one description in Table 2 or 3, the most onerous reporting requirement must apply.

Table 2

Specific counterparty reference data reporting requirements for counterparties resident in a reporting Member State

1.	Reporting agent

2.	Observed agent

Creditor

4.	Debtor — All instruments originated prior to 1 September 2018

5.	Debtor — At least one instrument originated at or after 1 September 2018

6.	Protection provider

7.	Head office undertaking

8.	Immediate parent undertaking

9.	Ultimate parent undertaking

10.	Originator

11.

Servicer

Counterparty reference data

Counterparty identifier

Legal Entity Identifier (LEI)

National identifier

Head office undertaking identifier

Immediate parent undertaking identifier

Ultimate parent undertaking identifier

Name

Address: street

Address: city/town/village

Address: county/administrative division

Address: postal code

Address: country

Legal form

Institutional sector

Economic activity

Status of legal proceedings

Date of initiation of legal proceedings

Enterprise size

Date of enterprise size

Number of employees

Balance sheet total

Annual turnover

Accounting standard

Table 3

Specific counterparty reference data reporting requirements for counterparties not resident in a reporting Member State

1.	Reporting agent

2.	Observed agent

Creditor

4.	Debtor — All instruments originated prior to 1 September 2018

5.	Debtor — At least one instrument originated at or after 1 September 2018

6.	Protection provider

7.	Head office undertaking

8.	Immediate parent undertaking

9.	Ultimate parent undertaking of the debtor

10.	Originator

11.

Servicer

Counterparty reference data

Counterparty identifier

Legal Entity Identifier (LEI)

National identifier

Head office undertaking identifier

Immediate parent undertaking identifier

Ultimate parent undertaking identifier

Name

Address: street

Address: city/town/village

Address: county/administrative division

Address: postal code

Address: country

Legal form

Institutional sector

Economic activity

Status of legal proceedings

Date of initiation of legal proceedings

Enterprise size

Date of enterprise size

Number of employees

Balance sheet total

Annual turnover

Accounting standard

ANNEX IV

Data attributes, definitions and values

This table provides detailed standard descriptions and definitions of the data attributes specified in Annexes I to III. It also provides the values to be reported for the data attributes, including descriptions of the values.

NCBs are responsible for transposing the data attributes and values into equivalent data attributes and values applicable at the national level.

Term

Type of term

Definition

Counterparty identifier

Data attribute

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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Reporting agent identifier

Data attribute

Counterparty identifier for the reporting agent.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Observed agent identifier

Data attribute

Counterparty identifier for the observed agent.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Contract identifier

Data attribute

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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Instrument identifier

Data attribute

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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Protection identifier

Data attribute

An identifier applied by the reporting agent to uniquely identify each 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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Protection provider identifier

Data attribute

Counterparty identifier for the protection provider.

If the protection provider is not a legal entity, the protection provider identifier is not required to be reported.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Counterparty reference data

Legal entity identifier (LEI)

Data attribute

A legal entity identifier of the counterparty assigned in accordance with the International Organisation for Standardisation's (ISO) 17442 standard.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

National identifier

Data attribute

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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Head office undertaking identifier

Data attribute

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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Immediate parent undertaking identifier

Data attribute

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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Ultimate parent undertaking identifier

Data attribute

Counterparty identifier for 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.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Name

Data attribute

Full legal name of the counterparty.

String of characters

Value

A finite sequence of characters.

Address: street

Data attribute

Counterparty's street address, including the street number.

String of characters

Value

A finite sequence of characters.

Address: city/town/village

Data attribute

Counterparty's city, town or village.

String of characters

Value

A finite sequence of characters.

Address: postal code

Data attribute

Counterparty's postal code.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Address: county/administrative division

Data attribute

County or similar administrative division of counterparties resident in European Union Member States.

String of characters

Value

NUTS 3 regions

Address: country

Data attribute

Counterparty's country.

ISO 3166-1 alpha-2 codes

Value

ISO 3166-1 alpha-2 code of the country.

Legal form

Data attribute

Type of business entity as defined in the national legal system.

String of characters

Value

A finite sequence of characters.

Institutional sector

Data attribute

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).

Non-financial corporations

Value

Non-financial corporations as defined in paragraphs 2.45 to 2.50 of Annex A to Regulation (EU) No 549/2013.

Central Bank

Value

Central banks as defined in paragraphs 2.72 to 2.74 of Annex A to Regulation (EU) No 549/2013.

Credit institutions

Value

Credit institutions as defined in Article 4(1)(1) of Regulation (EU) No 575/2013.

Deposit-taking corporations other than credit institutions

Value

Deposit-taking corporations other than credit institutions as defined in Article 1(a)(2)(a)(ii) of Regulation (EU) No 1071/2013 (ECB/2013/33).

Money market funds (MMF)

Value

Money market funds (MMF) as defined in Article 2 of Regulation (EU) No 1071/2013 (ECB/2013/33).

Non-MMF investment funds

Value

Non-MMF investment funds as defined in paragraphs 2.82 to 2.85 of Annex A to Regulation (EU) No 549/2013.

Financial vehicle corporations (FVCs) engaged in securitisation transactions

Value

FVCs engaged in securitisation transactions, as defined in Article 1(1) and (2) of Regulation (EU) No 1075/2013 (ECB/2013/40).

Other financial intermediaries, except insurance corporations, pension funds and financial vehicle corporations engaged in securitisation transactions

Value

Other financial intermediaries, except insurance corporations and pension funds, as defined in paragraph 2.86 of Annex A to Regulation (EU) No 549/2013 and excluding FVCs engaged in securitisation transactions, as defined in Article 1(1) and (2) of Regulation (EU) No 1075/2013 (ECB/2013/40).

Financial auxiliaries

Value

Financial auxiliaries as defined in paragraph 2.63 of Annex A to Regulation (EU) No 549/2013.

Captive financial institutions and money lenders

Value

Captive financial institutions and money lenders as defined in paragraphs 2.98 to 2.99 of Annex A to Regulation (EU) No 549/2013.

Insurance corporations

Value

Insurance corporations as defined in paragraphs 2.100 to 2.104 of Annex A to Regulation (EU) No 549/2013.

Pension funds

Value

Pension funds as defined in paragraphs 2.105 to 2.110 of Annex A to Regulation (EU) No 549/2013.

Central government

Value

Central government as defined in paragraph 2.114 of Annex A to Regulation (EU) No 549/2013.

State government

Value

State government as defined in paragraph 2.115 of Annex A to Regulation (EU) No 549/2013.

Local government

Value

Local government as defined in paragraph 2.116 of Annex A to Regulation (EU) No 549/2013.

Social security funds

Value

Social security funds as defined in paragraph 2.117 of Annex A to Regulation (EU) No 549/2013.

Non-profit institutions serving households

Value

Non-profit institutions serving households, as defined in paragraphs 2.129 to 2.130 of Annex A to Regulation (EU) No 549/2013.

Economic activity

Data attribute

Classification of counterparties according to their economic activities, in accordance with the NACE revision 2 statistical classification as laid down in Regulation (EC) No 1893/2006 of the European Parliament and of the Council (2).

NACE code

Value

A level two, three or four NACE code in accordance with Regulation (EC) No 1893/2006.

Status of legal proceedings

Data attribute

Categories describing a counterparty's legal status in relation to its solvency based on the national legal framework.

The NCB should transpose these values into the national legal framework. In due course, a reference table should be prepared by each NCB to facilitate the interpretation and comparison of these values across countries.

No legal actions taken

Value

Legal actions have not been taken concerning the solvency or indebtedness of a counterparty.

Under judicial administration, receivership or similar measures

Value

Any proceeding involving the intervention of a judicial body or similar aimed at reaching a refinancing agreement among the creditors, with the exception of any bankruptcy or insolvency proceedings.

Bankruptcy/insolvency

Value

Collective and binding bankruptcy or insolvency proceedings under judicial control, which entail the partial or total divestment of a counterparty and the appointment of a liquidator.

Other legal measures

Value

Legal measures other than those already specified including bilateral legal measures between the reporting agent and the counterparty.

Date of initiation of legal proceedings

Data attribute

The date on which the legal proceedings, as reported under the attribute ‘status of legal proceedings’, were initiated. This date should be the most recent relevant date prior to the reporting date and should only be reported if the data attribute ‘Status of legal proceedings’ has a value other than ‘No legal actions taken’.

Date

Value

Defined as dd/mm/yyyy.

Enterprise size

Data attribute

Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC (3).

Large enterprise

Value

Enterprise not qualifying as a micro, small or medium-sized enterprise (SME), in accordance with the Annex to Recommendation 2003/361/EC.

Medium enterprise

Value

Enterprise qualifying as an SME, but not as a small enterprise or as a microenterprise, in accordance with the Annex to Recommendation 2003/361/EC.

Small enterprise

Value

Enterprise qualifying as a small enterprise, in accordance with the Annex to Recommendation 2003/361/EC.

Microenterprise

Value

Enterprise qualifying as a microenterprise in accordance with the Annex to Recommendation 2003/361/EC.

Date of enterprise size

Data attribute

The date to which the value provided in the ‘enterprise size’ refers. This is the date of the latest data used to classify or review the classification of the enterprise.

Date

Value

Defined as dd/mm/yyyy.

Number of employees

Data attribute

Number of employees working for the counterparty, in accordance with Article 5 of the Annex to Recommendation 2003/361/EC.

Numeric

Value

Non-negative number.

Balance sheet total

Data attribute

Carrying value of the counterparty's total assets in accordance with Regulation (EU) No 549/2013.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Annual turnover

Data attribute

Annual sales volume net of all discounts and sales taxes of the counterparty in accordance with Recommendation 2003/361/EC. Equivalent to the concept of ‘total annual sales’ in Article 153(4) of Regulation (EU) No 575/2013.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Accounting standard

Data attribute

Accounting standard used by the observed agent's legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 (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.

IFRS

Value

IFRS, as applicable under Regulation (EC) No 1606/2002 of the European Parliament and of the Council (4).

National GAAP consistent with IFRS

Value

National accounting frameworks developed under Council Directive 86/635/EEC (5) applying IFRS criteria for the instruments.

National GAAP not consistent with IFRS

Value

National accounting frameworks developed under Council Directive 86/635/EEC not applying IFRS criteria for the instruments.

Counterparty risk data

Probability of default

Data attribute

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.

Numeric

Value

A number from 0 to 1.

Counterparty default data

Default status of the counterparty

Data attribute

Identification of the default status of the counterparty. Categories describing the motives for which the counterparty can be in default in accordance with Article 178 of Regulation (EU) No 575/2013.

Not in default

Value

Counterparty not in default in accordance with Regulation (EU) No 575/2013.

Default because unlikely to pay

Value

Counterparty in default because it is considered unlikely to pay in accordance with Regulation (EU) No 575/2013.

Default because more than 90/180 days past due

Value

Counterparty in default because any debt is more than 90/180 days past due in accordance with Regulation (EU) No 575/2013.

Default because both unlikely to pay and more than 90/180 days past due

Value

Counterparty in default both because the counterparty is considered unlikely to pay and because any debt is more than 90/180 days past due in accordance with Regulation (EU) No 575/2013.

Date of the default status of the counterparty

Data attribute

The date on which the default status, as reported in the data attribute ‘Default status of the counterparty’, is considered to have arisen.

Date

Value

Defined as dd/mm/yyyy.

Instrument data

Type of instrument

Data attribute

Classification of the instrument according to the type of contractual terms agreed between the parties.

Deposits other than reverse repurchase agreements

Value

Deposits as defined in paragraph 5.79 of Annex A to Regulation (EU) No 549/2013 other than reverse repurchase agreements.

Overdraft

Value

Overdraft as defined in point 2(1)(c) of the Table in Part 2 of Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33).

Credit card debt

Value

Credit granted via delayed debit cards, i.e. cards providing convenience credit, or via credit cards, i.e. cards providing convenience credit and extended credit.

Revolving credit other than overdrafts and credit card debt

Value

Credit that has the following features:

(i)	the debtor may use or withdraw funds up to a pre-approved credit limit without giving prior notice to the creditor;

(ii)	the amount of available credit can increase and decrease as funds are borrowed and repaid;

(iii)

the credit may be used repeatedly;

(iv)	it is not credit card debt or overdrafts.

Credit lines other than revolving credit

Value

Credit that has the following features:

(i)	the debtor may use or withdraw funds up to a pre-approved credit limit without giving prior notice to the creditor;

(ii)	the credit may be used repeatedly;

(iii)

it is not revolving credit, credit card debt or overdrafts.

Reverse repurchase agreements

Value

Reverse repurchase agreements as defined Part 2.14 of Annex V to Implementing Regulation (EU) No 680/2014.

Trade receivables

Value

Trade receivables as defined in paragraph 5.41(c) of part 2 of Annex V to Implementing Regulation (EU) No 680/2014.

Financial leases

Value

Financial leases as defined in paragraphs 5.134 to 5.135 of Annex A to Regulation (EU) No 549/2013.

Other loans

Value

Other loans not included in any of the categories listed above.

Loan has the same meaning as defined in paragraphs 5.112, 5.113 and 5.114 of Annex A to Regulation (EU) No 549/2013.

Project finance loan

Data attribute

Identification of project finance.

Project finance loan

Value

To be used if the instrument is a project finance loan in accordance with Annex V to Implementing Regulation (EU) No 680/2014.

Non-project finance loan

Value

The instrument is not a project finance loan in accordance Annex V to with Implementing Regulation (EU) No 680/2014.

Currency

Data attribute

Currency denomination of instruments, in accordance with the ISO's 4217 standard.

ISO 4217 Standard

Value

ISO 4217 Standard code for the currency.

Inception date

Data attribute

The date on which the contractual relationship originated, i.e. the date on which the contract agreement became binding for all parties.

Date

Value

Defined as dd/mm/yyyy.

Settlement date

Data attribute

The date on which the conditions specified in the contract are or can be executed for the first time, i.e. the date on which financial instruments are initially exchanged or created.

Date

Value

Defined as dd/mm/yyyy.

Legal final maturity date

Data attribute

The contractual maturity date of the instrument, taking into account any agreements amending initial contracts.

Date

Value

Defined as dd/mm/yyyy.

Recourse

Data attribute

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

Recourse

Value

Instrument on which the creditor has the right to seize the debtor's assets other than any protection pledged to secure the instrument, or, in the case of trade receivables, the right to collect the debt from the entity that sold the receivables to the creditor.

No recourse

Value

Instrument with no recourse as defined above.

Interest rate type

Data attribute

Classification of credit exposures based on the base rate for establishing the interest rate for each payment period.

Fixed

Value

Scheme defining the interest rates during the life of the exposure which only includes constant rates — numeric constant rate known with certainty at the inception of the exposure — and where the interest rates apply to the whole exposure. The scheme may contain more than one constant interest rate to be applied at different periods during the life of the exposure (e.g. loan with a constant interest rate during the initial fixed-rate period, which then changes to a different interest rate, which is still constant, and which was known at the inception of the exposure).

Variable

Value

Scheme defining the interest rates during the life of the exposure which only includes interest rates based on the evolution of another variable (the reference variable) and where the interest rate applies to the whole exposure.

Mixed

Value

Other interest rate type not included in any of the categories listed above.

Interest rate reset frequency

Data attribute

Frequency at which the interest rate is reset after the initial fixed-rate period, if any.

Not resettable

Value

Instrument which does not include a contractual agreement to change the interest rate.

Overnight

Value

Instrument with a contractual agreement to change the interest rate on a daily basis.

Monthly

Value

Instrument with a contractual agreement to change the interest rate on a monthly basis.

Quarterly

Value

Instrument with a contractual agreement to change the interest rate on a quarterly basis.

Semi-annually

Value

Instrument with a contractual agreement to change the interest rate on a semi-annual basis.

Annually

Value

Instrument with a contractual agreement to change the interest rate on an annual basis.

At creditor discretion

Value

Instrument with a contractual agreement by which the creditor has the right to establish the interest rate reset date.

Other frequency

Value

Instrument with a contractual agreement to change the interest rate at a frequency other than any of the categories listed above.

End date of interest-only period

Data attribute

The date on which the interest-only period ends. Interest-only is an instrument for which, for a contractually set period, only the interest on the principal balance is paid, with the principal balance remaining unchanged.

Date

Value

Defined as dd/mm/yyyy.

Reference rate

Data attribute

Reference rate used for the calculation of the actual interest rate.

Reference rate code

Value

The reference rate code is a combination of the reference rate value and maturity value.

The following reference rate values must be used:

Euribor, USD LIBOR, GBP LIBOR, EUR LIBOR, JPY LIBOR, CHF LIBOR, MIBOR, other single reference rates, other multiple reference rates.

The following maturity values must be used:

Overnight, one week, two weeks, three weeks, one month, two months, three months, four months, five months, six months, seven months, eight months, nine months, 10 months, 11 months, 12 months.

The reference rate code is formed in the following manner: the reference rate value is combined with the maturity value.

Interest rate spread/margin

Data attribute

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.

Numeric

Value

Interest rate defined as a percentage.

Interest rate cap

Data attribute

Maximum value for the interest rate charged.

Numeric

Value

Interest rate defined as a percentage.

Interest rate floor

Data attribute

Minimum value for the interest rate charged.

Numeric

Value

Interest rate defined as a percentage.

Purpose

Data attribute

Classification of instruments according to their purpose.

Residential real estate purchase

Value

Financing of residential property. Residential property is defined in Article 4(1)(75) of Regulation (EU) No 575/2013.

Commercial real estate purchase

Value

Financing of real estate property other than residential property.

Margin lending

Value

Instruments in which an institution extends credit in connection with the purchase, sale, carrying or trading of securities. Margin lending instruments do not include other loans that are secured by collateral in the form of securities.

Debt financing

Value

Financing of outstanding or maturing debt. This includes debt refinancing.

Imports

Value

Financing of goods and services (purchases, barter and/or gifts) from non-residents to residents.

Exports

Value

Financing of goods and services (sales, barter and/or gifts) from residents to non-residents.

Construction investment

Value

Financing of construction of buildings, infrastructure and industrial facilities.

Working capital facility

Value

Financing the cash flow management of an organisation.

Other purposes

Value

Other purposes not included in any of the categories listed above.

Amortisation type

Data attribute

Type of amortisation of the instrument including principal and interest.

French

Value

Amortisation in which the total amount — principal plus interest — repaid in each instalment is the same.

German

Value

Amortisation in which the first instalment is interest-only and the remaining instalments are constant, including capital amortisation and interest.

Fixed amortisation schedule

Value

Amortisation in which the principal amount repaid in each instalment is the same.

Bullet

Value

Amortisation in which the full principal amount is repaid in the last instalment.

Other

Value

Other amortisation type not included in any of the categories listed above.

Payment frequency

Data attribute

Frequency of payments due, either of principal or interest, i.e. number of months between payments.

Monthly

Value

On a monthly basis.

Quarterly

Value

On a quarterly basis.

Semi annually

Value

On a semi-annual basis.

Annual

Value

On an annual basis.

Bullet

Value

Amortisation in which the full principal amount is repaid in the last instalment regardless of the interest payment frequency.

Zero coupon

Value

Amortisation in which the full principal amount and interest is repaid in the last instalment.

Other

Value

Other payment frequency not included in any of the categories listed above.

Syndicated contract Identifier

Data attribute

‘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’.

Alphanumeric

Value

A code consisting of alphabetical and numerical symbols.

Subordinated debt

Data attribute

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.

Subordinated debt

Value

The instrument is a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33).

Non-subordinated debt

Value

The instrument is not subordinated.

Repayment rights

Data attribute

Classification of credit exposures according to the creditor's rights to claim the repayment of the exposure.

On demand or short notice

Value

Instruments which are repayable on demand or at short notice at the request of the creditor.

Other

Value

Instruments subject to repayment rights other than on demand or at short notice.

Fiduciary instrument

Data attribute

Identification of instruments in which the observed agent acts in its own name but on behalf of and with the risk borne by a third party.

Fiduciary instrument

Value

To be used if the instrument is placed in a fiduciary capacity.

Non-fiduciary instrument

Value

To be used if the instrument is not placed in a fiduciary capacity.

Commitment amount at inception

Data attribute

Observed agent's maximum exposure to credit risk on the inception date of the instrument, without taking into account any protection held or other credit enhancements. Total commitment amount on the inception date is established during the approval process and is intended to restrict an observed agent's amount of credit risk to a given counterparty for the relevant instrument.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Fair value changes due to changes in credit risk before purchase

Data attribute

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.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Financial data

Interest rate

Data attribute

Annualised agreed rate or narrowly defined interest rate in accordance with Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) (6).

Numeric

Value

Interest rate defined as a percentage.

Next interest rate reset date

Data attribute

The date that the next interest rate reset, as defined in Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33), takes place. If the instrument is not subject to a future interest rate reset, its legal final maturity date will be reported.

Date

Value

Defined as dd/mm/yyyy.

Transferred amount

Data attribute

Transferred amount of the economic ownership of the financial asset.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Default status of the instrument

Data attribute

Identification of the default status of the instrument. Categories describing the situations in which an instrument can be described as being at default in accordance with Article 178 of Regulation (EU) No 575/2013.

Not in default

Value

Instrument not in default in accordance with Regulation (EU) No 575/2013.

Default because unlikely to pay

Value

Instruments in default because the debtor is unlikely to pay in accordance with Regulation (EU) No 575/2013.

Default because more than 90/180 days past due

Value

Instruments in default because the debt is more than 90/180 days past due in accordance with Regulation (EU) No 575/2013.

Default because both unlikely to pay and more than 90/180 days past due

Value

Instrument in default both because it is considered that the debtor is unlikely to pay and because the debt is more than 90/180 days past due in accordance with Regulation (EU) No 575/2013.

Arrears for the instrument

Data attribute

Aggregate amount of principal, interest and any fee payment outstanding at the reporting date, which is contractually due and has not been paid (past due). This amount is always to be reported. ‘0’ is to be reported if the instrument was not past due on the reporting date.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Date of past due for the instrument

Data attribute

The date on which the instrument became past due in accordance with Part 2.48 of Annex V to Implementing Regulation (EU) No 680/2014. This is the latest such date prior to the reporting reference date and it is to be reported if the instrument is past due on the reporting reference date.

Date

Value

Defined as dd/mm/yyyy.

Date of the default status of the instrument

Data attribute

The date on which the default status, as reported in the data attribute ‘default status of the instrument’, is considered to have occurred.

Date

Value

Defined as dd/mm/yyyy.

Type of securitisation

Data attribute

Identification of the securitisation type, in accordance with Article 242(10) and (11) of Regulation (EU) No 575/2013.

Traditional securitisation

Value

Instrument which is securitised in a traditional securitisation.

Synthetic securitisation

Value

Instrument which is securitised in a synthetic securitisation.

Not securitised

Value

Instrument which is not securitised either in a traditional or synthetic securitisation.

Outstanding nominal amount

Data attribute

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.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Off-balance-sheet amount

Data attribute

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.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Accrued interest

Data attribute

The amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Accounting data

Accounting classification of instruments

Data attribute

Accounting portfolio where the instrument is recorded in accordance with the accounting standard — IFRS or national GAAP — under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agent's legal entity.

IFRS accounting portfolios

Cash balances at central banks and other demand deposits

Value

Cash balances at central banks and other demand deposits in accordance with IFRS.

Financial assets held for trading

Value

Financial assets held for trading in accordance with IFRS.

Non-trading financial assets mandatorily at fair value through profit or loss

Value

Non-trading financial assets mandatorily at fair value through profit or loss in accordance with IFRS.

Financial assets designated at fair value through profit or loss

Value

Financial assets measured at fair value through profit and loss and designated as such upon initial recognition or subsequently in accordance with IFRS, except those classified as financial assets held for trading.

Financial assets at fair value through other comprehensive income

Value

Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance IFRS.

Financial assets at amortised cost

Value

Financial assets measured at amortised cost in accordance with IFRS.

National GAAP accounting portfolios

Cash and cash balances at central banks

Value

Cash and cash balances at central banks in accordance with national GAAP.

Financial assets held for trading

Value

Financial assets held for trading in accordance with national GAAP

Non-trading financial assets mandatorily at fair value through profit or loss

Value

Non-trading financial assets mandatorily at fair value through profit or loss in accordance with national GAAP.

Trading financial assets

Value

Trading financial assets in accordance with national GAAP.

Financial assets designated at fair value through profit or loss

Value

Financial assets designated at fair value through profit or loss in accordance with national GAAP.

Available-for-sale financial assets

Value

Available-for-sale financial assets in accordance with national GAAP.

Non-trading non-derivative financial assets measured at fair value through profit or loss

Value

Non-trading non-derivative financial assets measured at fair value through profit or loss in accordance with national GAAP.

Non-trading non-derivative financial assets measured at fair value to equity

Value

Non-trading non-derivative financial assets measured at fair value to equity in accordance with national GAAP.

Loans and receivables

Value

Loans and receivables in accordance with national GAAP.

Held-to-maturity investments

Value

Held-to-maturity investments in accordance with national GAAP.

Non-trading debt instruments measured at a cost-based method

Value

Non-trading debt instruments measured at a cost-based method in accordance with national GAAP.

Other non-trading non-derivative financial assets

Value

Other non-trading non-derivative financial assets in accordance with national GAAP.

Balance sheet recognition

Data attribute

Balance sheet recognition of the financial asset.

Entirely recognised

Value

Instrument entirely recognised, in accordance with Implementing Regulation (EU) No 680/2014.

Recognised to the extent of the institution's continuing involvement

Value

Instrument recognised to the extent of the institution's continuing involvement, in accordance with Implementing Regulation (EU) No 680/2014.

Entirely derecognised

Value

Instrument entirely derecognised, in accordance with Implementing Regulation (EU) No 680/2014.

Sources of encumbrance

Data attribute

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.

Central bank funding

Value

Central bank funding (of all types, including repos), in accordance with the European Banking Authority's (EBA) implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Exchange traded derivatives

Value

Exchange traded derivatives in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Over-the-counter derivatives

Value

Over-the-counter derivatives in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Deposits — repurchase agreements other than to central banks

Value

Repurchase agreements other than to central banks in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Deposits other than repurchase agreements

Value

Deposits other than repurchase agreements in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Debt securities issued — covered bonds securities

Value

Covered bonds securities issued in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Debt securities issued — asset-backed securities

Value

Asset-backed securities (ABS) issued in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Debt securities issued — other than covered bonds and ABSs

Value

Debt securities issued other than covered bonds and ABSs in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

Other sources of encumbrance

Value

Other sources of encumbrance in accordance with the EBA's implementing technical standards on asset encumbrance reporting as referred to in Article 99(5) and Article 100 of Regulation (EU) No 575/2013.

No encumbrance

Value

Instrument which has not been pledged or it is not subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn

Accumulated write-offs

Data attribute

Cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included. Write-offs could be caused both by reductions in the carrying amount of financial assets recognised directly in profit or loss and by reductions in the amounts of the allowance accounts for credit losses set off against the carrying amount of financial assets.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Accumulated impairment amount

Data attribute

The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard.

Under IFRS, the accumulated impairment relates to the following amounts:

(i)	loss allowance at an amount equal to 12-month expected credit losses;

(ii)	loss allowance at an amount equal to lifetime expected credit losses.

Under GAAP, the accumulated impairment relates to the following amounts:

(i)	loss allowance at an amount equal to general allowances;

(ii)	loss allowance at an amount equal to specific allowances.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Type of impairment

Data attribute

Type of Impairment.

Stage 1 (IFRS)

Value

To be used if the instrument is not impaired and a loss allowance at an amount equal to 12-month expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.

Stage 2 (IFRS)

Value

To be used if the instrument is not impaired and a loss allowance at an amount equal to lifetime expected credit losses is raised against the instrument under IFRS. Only for instruments subject to impairment under IFRS 9.

Stage 3 (IFRS)

Value

To be used if the instrument is credit impaired in accordance with IFRS 9.

General allowances (GAAP)

Value

To be used if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and no specific loss allowances are raised against the instrument (unimpaired).

Specific allowances (GAAP)

Value

To be used if the instrument is subject to impairment in accordance with an applied accounting standard other than IFRS 9 and specific loss allowances are raised, irrespective of whether these allowances are individually or collectively assessed (impaired).

Not subject to impairment

Value

To be used if the instrument is not subject to impairment in accordance with an applied accounting standard.

Impairment assessment method

Data attribute

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.

Individually assessed

Value

To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is individually assessed for impairment.

Collectively assessed

Value

To be used if the instrument is subject to impairment in accordance with an applied accounting standard and is collectively assessed for impairment by being grouped together with instruments with similar credit risk characteristics.

Not subject to impairment

Value

To be used if the instrument is not subject to impairment in accordance with an applied accounting standard.

Accumulated changes in fair value due to credit risk

Data attribute

Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Performing status of the instrument

Data attribute

The instrument is to be classified on the reporting reference date under one of the following categories:

Non-performing

Value

Instruments classified as non-performing in accordance with Implementing Regulation (EU) No 680/2014.

Performing

Value

Instruments which are not non-performing in accordance with Implementing Regulation (EU) No 680/2014.

Date of the performing status of the instrument

Data attribute

The date on which the performing status as reported in ‘performing status of the instrument’ is considered to have been established or changed.

Date

Value

Defined as dd/mm/yyyy.

Provisions associated to off-balance-sheet exposures

Data attribute

The amount of provisions for off-balance-sheet amounts.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Status of forbearance and renegotiation

Data attribute

Identification of forborne and renegotiated instruments.

Forborne: instruments with modified interest rate below market conditions

Value

Forbearance measures apply to instruments with modified terms and conditions, including a modification of interest rate below market conditions in accordance with Regulation (EU) No 1072/2013 (ECB/2013/34).

Forborne: instruments with other modified terms and conditions

Value

Forbearance measures apply to instruments with modified terms and conditions, excluding a modification of interest rate below market conditions in accordance with Implementing Regulation (EU) No 680/2014.

Forborne: totally or partially refinanced debt

Value

Forbearance measures apply to refinanced debt in accordance with Implementing Regulation (EU) No 680/2014.

Renegotiated instrument without forbearance measures

Value

An instrument for which the financial conditions have been modified and to which no forbearance measures apply in accordance with Implementing Regulation (EU) No 680/2014.

Not forborne or renegotiated

Value

Neither forbearance measures nor renegotiation apply in accordance with Implementing Regulation (EU) No 680/2014.

Cumulative recoveries since default

Data attribute

The total amount recovered since the date of default.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Date of the forbearance and renegotiation status

Data attribute

The date on which a forbearance or renegotiation status as reported under ‘status of forbearance and renegotiation’ is considered to have occurred.

Date

Value

Defined as dd/mm/yyyy.

Prudential portfolio

Data attribute

Classification of exposures in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013.

Trading book

Value

Instruments in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013.

Non-trading book

Value

Instruments not in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013.

Carrying amount

Data attribute

The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Counterparty — instrument data

Counterparty role

Data attribute

Role of the counterparties in an instrument.

Creditor

Value

Counterparty bearing the credit risk of an instrument, other than a protection provider.

Debtor

Value

Counterparty generating the credit risk of an instrument, other than a protection provider.

Servicer

Value

Counterparty responsible for the administrative and financial management of an instrument.

Originator

Value

Counterparty in a securitisation transaction as defined in Article 1(3) of Regulation (EU) No 1075/2013 (ECB/2013/40).

Joint liabilities data

Joint liability amount

Data attribute

Outstanding nominal amount for which each debtor is liable in relation to a single instrument where there are two or more debtors.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Protection received data

Maturity date of the protection

Data attribute

The contractual maturity date of the protection, which is the earliest date at which the protection may terminate or be terminated, taking into account any agreements amending initial contracts.

Date

Value

Defined as dd/mm/yyyy.

Type of protection

Data attribute

Type of protection received, irrespective of its eligibility for credit risk mitigation.

Gold

Value

Gold in accordance with Regulation (EU) No 575/2013.

Currency and deposits

Value

Currency and deposits as defined in paragraph 5.74 of Annex A to Regulation (EU) No 549/2013.

Securities

Value

Securities as defined in paragraph 5.89 of Annex A to Regulation (EU) No 549/2013.

Loans

Value

Loans as defined in paragraph 5.112 of Annex A to Regulation (EU) No 549/2013.

Equity and investment fund shares or units

Value

Equity and investment fund shares or units as defined in paragraph 5.139 of Annex A to Regulation (EU) No 549/2013

Credit derivatives

Value

Credit derivatives that are:

—	credit derivatives meeting the definition of financial guarantees — as defined in paragraph 58(b) of Part 2 of Annex V to Implementing Regulation (EU) No 680/2014,

—	credit derivatives other than financial guarantees — as defined in paragraph 67(d) of Part 2 of Annex V to Implementing Regulation (EU) No 680/2014.

Credit derivatives include the eligible credit derivatives indicated in Article 204 of Regulation (EU) No 575/2013.

Financial guarantees other than credit derivatives

Value

Financial guarantees other than credit derivatives, in accordance with Implementing Regulation (EU) No 680/2014.

Trade receivables

Value

Trade receivables as defined in paragraph 5.41(c) of part 2 of Annex V to Implementing Regulation (EU) No 680/2014.

Life insurance policies pledged

Value

Life insurance policies pledged to the lending institutions in accordance with Regulation (EU) No 575/2013.

Residential real estate collateral

Value

Residential property as defined in Article 4(1)(75) of Regulation (EU) No 575/2013.

Offices and commercial premises

Value

Offices and commercial premises in accordance with Regulation (EU) No 575/2013.

Commercial real estate collateral

Value

Real estate property other than residential property, offices and commercial premises.

Other physical collaterals

Value

Other physical collateral in accordance with Regulation (EU) No 575/2013 and not included in the previous values.

Other protection

Value

Other protection not included in any of the categories listed above.

Protection value

Data attribute

The amount of the protection value as established for the relevant ‘Type of protection value’ following the valuation approach.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Type of protection value

Data attribute

Identification of the type of value provided in the data attribute ‘Protection value’.

Notional amount

Value

The nominal or face amount contractually agreed that is used to calculate payments in the event that the protection is executed.

Fair value

Value

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.

Market value

Value

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’.

Long-term sustainable value

Value

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’.

Other protection value

Value

Other protection value not included in any of the categories listed above.

Real estate collateral location

Data attribute

Region or country where the collateral is located.

ISO 3166-1 alpha-2 codes

Value

ISO 3166-1 alpha-2 codes of the country in which the collateral is located for collateral not located in a reporting Member State.

NUTS 3 region

Value

NUTS 3 regions in which the collateral is located for collateral located in a reporting Member State.

Date of protection value

Data attribute

The date on which the latest appraisal or valuation of the protection was carried out prior to the reporting reference date.

Date

Value

Defined as dd/mm/yyyy.

Protection valuation approach

Data attribute

Type of protection valuation; method used to determine the protection value.

Mark-to-market

Value

Valuation method whereby the protection value is based on unadjusted quoted prices for identical assets and liabilities in an active market.

Counterparty estimation

Value

Valuation method whereby the valuation is carried out by the provider of the protection.

Creditor valuation

Value

Valuation method whereby the valuation is carried out by the creditor: valuation undertaken by an external or staff appraiser who possesses the necessary qualifications, ability and experience to execute a valuation and who is not independent from the credit decision process.

Third-party valuation

Value

Valuation method in which the valuation is provided by an appraiser who is independent from the credit decision process.

Other type of valuation

Value

Other type of valuation not included in any other valuation categories.

Original protection value

Data attribute

The protection's fair value at the date when it was originally received as a credit protection.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Date of original protection value

Data attribute

The date of the protection's original value, i.e. the date on which the latest appraisal or valuation of the protection was carried out prior to its initial receipt as a credit protection.

Date

Value

Defined as dd/mm/yyyy.

Instrument — protection received data

Protection allocated value

Data attribute

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 protection 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.

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reporting reference date.

Third party priority claims against the protection

Data attribute

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

Numeric

Value

Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates (i.e. the mid-rate) on the reference date.

(1) Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (ECB/2013/40) (OJ L 297, 7.11.2013, p. 107).

(2) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).

(3) Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (2003/361/EC) (OJ L 124, 20.5.2003, p. 36).

(4) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standard (OJ L 243, 11.9.2002, p. 1).

(5) Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).

(6) Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34) (OJ L 297, 7.11.2013, p. 51).

ANNEX V

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe
Sursă	Cerință

3. Standarde asociate

Standarde
Sursă	Cerință

Builddate: 01.06.2016 00:00:00 -Doknr: CELEX:32016R0867
EULAW -
European Regulation published on http://eur-lex.europa.eu/