Decision (EU) 2016/868 of the European Central BankShow full title

ANNEX

The table of the Annex to Decision ECB/2014/6 is replaced by the following table:

a For monetary financial institutions (MFIs), see the list published on the ECB's website at www.ecb.europa.eu
b As published by the International Organisation for Standardisation (ISO) on its website at www.iso.org
c As published by the European Commission (Eurostat) on its website at www.ec.europa.eu/eurostat
d Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (OJ L 177, 30.6.2006, p. 1).
e Regulation (EC) No 63/2002 of the European Central Bank of 20 December 2001 concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis-à-vis households and non-financial corporations (ECB/2001/18) (OJ L 10, 12.1.2002, p. 24).’.
‘Type	Attributes	Overview	Level of anonymisation
Lender attributes	Lender identifier	Identification of lenders in accordance with the codification used by the ESCB Register of Institutions and Affiliates Database (RIAD)a.	Non-anonymised
Borrower attributes	Borrower identifier	Alphanumeric identification of borrowers, to ensure that individual borrowers cannot be identified	Anonymised
	Country of residence	Country of residence of the borrower, in accordance with the ISO 3166 standardb.
	Institutional sector	Institutional sector (or subsector) of the borrower, in accordance with the ESA 2010 classification. The following (sub)sectors are required: Non-financial corporations (S.11) The central Bank (S.121) Deposit-taking corporations except the central bank (S.122) Money market funds (S.123) Non-MMF investment funds (S.124) Other financial intermediaries, except insurance corporations and pension funds (S.125) Financial auxiliaries (S.126) Captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) General government (S.13) Households and non-profit institutions serving households (S.14 + S.15)
	Sector of economic activity	Classification of (financial and non-financial) borrowers according to their economic activities, in accordance with the NACE rev.2 statistical classificationc. NACE codes shall be reported with a two level detail (by “division”).
	Size	Classification of borrowers according to their size: micro, small, medium-sized and large.
Credit data variables	Loan identifier	Alphanumeric identification of loans, as used by the reporting institutions at national level.	—
	Currency	Currency denomination of loan, in accordance with the ISO 4217 standardb.
	Type of loan	Classification of loans according to their type: On demand (call) and short notice (current account) Credit card debt Trade receivables Finance leases Reverse repurchase loans Other term loans
	Collateral type	Type of collateral backing the loan granted; real estate collateral, other collateral (including securities and gold), no collateral.
	Original maturity	Maturity of the loan agreed at the inception or at a date of later renegotiation; less than or equal to 1 year, more than 1 year.
	Residual maturity	Maturity referring to the agreed time of redemption of the loan; less than or equal to 1 year, more than 1 year.
	Non-performing status	Loans where the borrower is in default.
	Syndicated loan	Single loan agreement in which several institutions participate as lenders.
	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, giving them some of the characteristics of “shares and other equity”.
Credit data measures	Credit drawn	Total outstanding amount of a loan (principal amount, without deducting write-downs), reported gross of credit risk adjustments, except credit losses recorded as write-offs.	—
	Credit lines	Amount of credit granted but not drawn.
	Arrears	Any payment (amount) on a loan which is overdue by more than 90 days.
	Collateral value	Value of collateral at the time of reporting.
	Specific credit risk adjustment	Specific loan loss provision for credit risks in accordance with the applicable accounting framework. Such measure must be reported only for non-performing loans.
	Risk-weighted assets	Risk-weighted exposure amounts in accordance with Directive 2006/48/EC of the European Parliament and of the Councild or successive acts.
	Probability of default (only for credit institutions applying an internal ratings-based approach)	Probability of default of a counterparty over a 1-year period, in accordance with Directive 2006/48/EC or successive acts. For borrower-by-borrower reporting, a volume weighted average is reported.
	Loss given default (only for credit institutions applying an internal rating based approach)	Ratio of the loss on an exposure due to the default of a counterparty to the amount outstanding at default, in accordance with Directive 2006/48/EC or successive acts. For borrower-by-borrower reporting, a volume weighted average is reported.
	Interest rate	The ratio, as a percentage per annum, of the amount that a debtor has to pay to the creditor over a given period of time to the amount of the principal of the loan, deposit or debt security, in accordance with Regulation (EC) No 63/2002 of the European Central Banke or successive acts. For borrower-by-borrower reporting, a volume weighted average is reported.