Source: http://banks-integrated-reporting-dictionary.eu/category/variables
Timestamp: 2017-10-17 16:47:28
Document Index: 718216980

Matched Legal Cases: ['art 2', 'art 2', 'art. 92', 'art 2', 'art 2', 'art 181', 'art 181', 'art.18']

BIRD - Variables
Accounting classification (ACCNTNG_CLSSFCTN)
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.
Accounting framework for group reporting (ACCNTNG_FRMWK_GRP)
Specifies the accounting standard used for consolidated accounts
Accounting framework for solo reporting (ACCNTNG_FRMWK_SL)
Accounting rules within the group (ACCNTNG_RL_WTN_GRP)
it defines if harmonised accounting and risk calculation principles are applied within the group according to par.4.3 of the Guidance notes to reporting agents on SHS Regulation
Accounting Standard of the entity (ENTITY_ACC_STANDARD)
Accounting Standard of the entity
Accounting Standard of the Group (GROUP_ACC_STANDARD)
Accounting Standard of the Group
Accrued interest (ACCRD_INTRST)
Accumulated changes in fair value due to credit risk (ACCMLTD_CHNGS_FV_CR)
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.
Accumulated impairment (ACCMLTD_IMPRMNT)
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.
Accumulated write-offs (ACCMLTD_WRTFFS)
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.
Annual turnover (ANNL_TRNVR)
Annual sales volume net of all discounts and sales taxes 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.
Approach for joint liabilities (APPRCH_JNT_LBLTS)
It identifies the approach followed by the reporting institution for joint liabilities.
Arrears for the instrument (ARRRS)
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.
Arrears for the instrument (ARREARS)
Arrears for the instrument
Assessment approach for credit quality status (APPRCH_CRDT_QLTY_STTS)
Approach chosen by the institution to apply the definitions of default, according to Article 178 of Regulation (EU) No 575/2013, and of non-performing, according to Regulation (EU) No 680/2014, Annex V, Part 2.154.
Asset securitisation type (ASSET_SECURITISATION_TYPE)
Type of securing asset
Balance sheet total (BLNC_SHT_TTL)
Carrying value of total assets in accordance with Regulation (EU) 549/2013.
Capital calculation approach for prudential purposes (APPRCH_PRDNTL_PRPSS)
Identification of the approach used to calculate the risk-weighted exposure amounts for the purposes of points (a) and (f) of art. 92(3) of Regulation (EU) No 575/2013
Carrying amount (CRRYNG_AMNT)
The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014.
Cash reserve amount (CSH_RSRV_AMNT)
The cash reserve of a factoring operation.
Characteristics for credit risk (CHRCTRSTCS_CRDT_RSK)
Characteristics for credit risk.
City (CTY)
Classification of the instrument (PRMRY_ASST_CLSSFCTN)
Securities classified according to their asset type.
Collateral geographical location (COLLATERAL_AREA)
Collateral geographical location
Commitment amount at inception (CMMTMNT_INCPTN)
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.
Component identifier (CMPNNT_ID)
Identifier of the component of the legal entity
Connected factoring operation identifier (CNNCTD_FCTRNG_ID)
An identifier to establish the relation with the factoring operation. This variable contains the Instrument unique identifier of the related factoring operation (i.e. the instance of the cube Factoring)
Contract identifier (CNTRCT_ID)
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.
Control by public bodies (CNTRL_PBLC_BDS)
It identifies the case of article 3, paragraph 4, of the Annex to Commission Recommendation 2003/361/EC, in which an enterprise cannot be considered an SME.
Counterparty external identifier (CNTRPRTY_EXTRNL_ID)
A counterparty identifier given by an external institution other than LEI and national identifier.
Counterparty identifier (CNTRPRTY_ID)
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.
Counterparty role in a transaction (CNTRPRTY_RL)
Role of the counterparty in a transaction.
Country of residence (CNTRY)
Counterparty’s country.
Country of residency of the entity (ENTITY_AREA)
Country of legal incorporation or domicile of the entity (ISO 3166)
Credit facility unique identifier (CRDT_FCLTY_UNQ_ID)
An identifier applied by the reporting agent to uniquely identify each credit facility.
Credit quality status (CRDT_QLTY_STTS)
It contains information on the credit quality status of an item (counterparty or instrument) related to the definitions of non-persorming and default.
Credit quality step (CRDT_QLTY_STP)
For ECAI it is the credit quality step used in the standardised approach to capital requirements for credit risk (Part three, Title II, Chapter 2 of CRR). A value from 1 to 6 has to be provided, in accordance with Commission Implementing Regulation (EU) 2016/1799. For ECA it is the minimum export insurance premium that the OECD agreed methodology establishes (see Article 137 of CRR). A value from 0 to 7 has to be provided.
Credit quality step in BIRD process (CRDT_QLTY_STP_BIRD)
Credit quality step defined in the BIRD process to calculate risk weight.
Cumulative recoveries since default (CMLTV_RCVRS_SNC_DFLT)
The total amount recovered since the date of default.
Currency (CRRNCY)
Currency denomination of instruments (CRRNCY_DNMNTN)
Currency denomination of instruments, in accordance with the ISO’s 4217 standard
Date of arrears for the instrument (ARREARS_DATE)
Date of arrears for the instrument
Date of default status (DT_DFLT_STTS)
The date on which the default status is considered to have arisen.
Date of enterprise size (DT_ENTRPRS_SZ)
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 of initiation of legal proceedings (DT_INTTN_LGL_PRCDNGS)
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 of original cash reserve amount (DT_ORGNL_CSH_RSRV_AMNT)
The date related to the variable Original cash reserve amount.
Date of original protection value (DT_ORGNL_PRTCTN_VL)
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 of past due (DT_PST_D)
Date of performing status (DT_PRFRMNG_STTS)
The date on which the performing status is considered to have been established or changed.
Date of protection value (DT_PRTCTN_VL)
The date on which the latest appraisal or valuation of the protection was carried out prior to the reporting reference date.
Date of the default status of the instrument (DT_DFLT_STTS_INSTRMNT)
Date of the default status of the instrument
Date of the default status of the issuer (DT_DFLT_STTS_ISSR)
Date of the default status of the issuer
Date of the forbearance and renegotiation status (DT_FRBRNC_STTS)
The date on which a forbearance or renegotiation status as reported under 'status of forbearance and renegotiation' is considered to have occurred.
Default status (DFLT_STTS)
Identification of the default status of the instrument or entity. Categories describing the situations in which an instrument or entity can be described as being at default in accordance with Article 178 of Regulation (EU) No 575/2013.
Default status of the instrument (DFLT_STTS_INSTRMNT)
Default status of the instrument
Default status of the issuer (DFLT_STTS_ISSR)
Default status of the issuer
Derogation for small trading book business (DRGTN_SMLL_TRDNG_BK_BSNSS)
It indicates whether the institution has got the derogation of Part three, Title I, Chapter 1, Section 1, Article 94 of CRR.
ECAI/ECA (ECAI_ECA)
It distinguishes external credit assessments given by an ECAI, as defined by the CRR (Article 4(1)(98)), from those given by an Export Credit Agency (ECA).
Economic activity (ECNMC_ACTVTY)
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.
End date of the interest-only period (DT_END_INTRST_ONLY)
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.
Enterprise size (ENTRPRS_SZ)
Classification of enterprises by size, in accordance with the Annex to Commission Recommendation 2003/361/EC.
Enterprise size (calculated) (ENTRPRS_SZ_CLCLTD)
Enterprise size (input) (ENTRPRS_SZ_INPT)
Enterprise size (preliminary) (ENTRPRS_SZ_PRLMNRY)
Enterprise size choice (ENTRPRS_SZ_CHC)
It identifies the counterparties for which the bank chooses to provide the enterprise size directly in the input.
Entity (ENTITY_ID)
Entity ID (ENTTY_ID)
Entity LEI (ENTITY_LEI)
Entity LEI
Entity national ID (ENTTY_NTNL_ID)
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.
Entity role (ENTTY_RL)
Role of the counterparties in an instrument.
Entity Status (STTS)
The attribute indicates the status of the issuer, i.e. whether the issuer is alive (active) or not alive (not active) according to par 5.4.21 of the Guidance note of the SHSG regulation
Entity status (ENTITY_STATUS)
Entity status date (ENTITY_STATUS_DATE)
Entity status date
Entity status date (DT_STTS)
The date on which an entity status as reported under “Entity status” came into effect according to par 5.4.22 of the Guidance note of the SHSG regulation
ESA 2010 sector of the entity (ENTITY_SECTOR)
ESA 2010 sector of the entity (source: RIAD or SHS Group Hierarchy)
ESA 2010 Sector of the head of Group (GROUP_SECTOR)
ESA 2010 Sector of the head of Group
Exception due to merge or acquisition (EXCPTN_MRG_ACQSTN)
It identifies the case described in the Annex to the Commission Decision 2012/838/EU, paragraph 1.1.3.1 6.e, according to which the article 4(2) of the Annex to Commission Recommendation 2003/361/EC is not applicable if an SME is merged or acquired by a larger group, in which case the SME shall lose its status immediately from the date of transaction.
Exposure class (EXPSR_CLSS)
Exposure class as defined in accordance with Regulation (EU) No 575/2013.
Exposure value (EXPSR_VL)
Exposure value after credit risk mitigation and credit conversion factors in accordance with Implementing Regulation (EU) No 680/2014
Exposure with recourse (RCRS)
Classification of instruments based on the creditor’s rights to seize assets other than any protection pledged to secure the instrument.
External credit assessment (EXTRNL_CRDT_ASSSSMNT)
External credit assessment.
Fair value as defined in IFRS 13.9.
Fair value changes due to changes in credit risk before purchase (FV_CHNG_CR_BFR_PRCHS)
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.
Fair value changes due to hedge accounting (FV_CHNG_HDG_ACCNTNG)
Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)
Fiduciary instrument (FDCRY)
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.
Forbearance and renegotiation status (FRBRNC_STTS)
Identification of forborne and renegotiated instruments.
Frame of reference (FRM_RFRNC)
Frame of reference of the data to be processed.
Generate cash reserve (GNRT_CSH_RSRV)
Specifies if the cash reserve of a factoring operation should be generated.
Geografical location of the collateral (CLLTRL_LCTN)
The Region or the Country where the collateral underlying the security is located.
Granted amount (GRNTD_AMNT)
It represents the credit that the competent bodies of the reporting institution have decided to grant to the customer.
Gross carrying amount excluding accrued interest (GRSS_CRRYNG_AMNT_E_INTRST)
Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest
Group ID (GRP_ID)
Group ID (GROUP_ID)
Group internal identifier (GRP_INTRNL_ID)
Identifier of the group whose consolidated data are used in the calculation of the enterprise size.
Group LEI (GROUP_LEI)
Group Type (GROUP_TYPE)
the type of Group Insurance, Banking
Guarantor ID (GRNTR_ID)
Standard code that uniquely identifies the guarantor.
Guarantor ID (GUARANTOR_ID)
Guarantor ID
Head office undertaking identifier (HD_OFFC_UNDRT_ID)
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.
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 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 control (INSTTTNL_SCTR_CNTRL)
Institutional sector control according to the subsectors defined in ESA 2010 Chapter 2.
Instrument cube (INSTRMNT_CB)
It specifies the cube where the instrument unique identifier is used.
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 unique identifier (INSTRMNT_UNQ_ID)
An identifier applied by the reporting agent to uniquely identify each instrument.
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.
International organisations (INTRNTNL_ORGNSTN)
Pseudo-ISO code for international organisations of the Eurostat’s ‘Balance of Payments Vademecum’.
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 of the security.
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
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 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 LEI (ISSUER_LEI)
Issuer NACE sector (ISSUER_NACE_SECTOR)
Main economic activity of the issuer according to NACE
Issuer name (ISSUER_NAME)
Joint counterparty component (JNT_CNTRPRTY_CMPNNT)
The counterparty identifier of the joint counterparty component
Joint counterparty percentage (JNT_CNTRPRTY_PRCNTG)
Percentage of the outstanding nominal amount for which each component of a joint liability is liable.
Joint liability (JNT_LBLTY)
For banks that don't consider a joint liability as a distinct counterparty, the present variable allows to identify the main counterparty, on the basis of which the joint liability is classified.
Joint liability amount (JNT_LBLTY_AMNT)
Outstanding nominal amount for which each debtor is liable in relation to a single instrument where there are two or more debtors.
Legal entity ID (LGL_ENTTY_ID)
identify the legal entiy that is composed by head office and branches
Legal final maturity date (DT_LGL_FNL_MTRTY)
The contractual maturity date of the instrument, taking into account any agreements amending initial contracts.
Legal form (LGL_FRM)
Type of business entity as defined in the national legal system.
Legal proceeding status (LGL_PRCDNG_STTS)
Categories describing an entity's legal status in relation to its/his/her solvency based on the national legal framework.
LEI code (LEI)
Reference code in line with the International Organization for Standardization’s (ISO) 17442 standard
Linked enterprise identifier (LNKD_ENTRPRS_ID)
Identifier of the linked enterprise.
Loss given default in downturns (LGD_DWNTRNS)
Ratio of the amount that could be lost on an exposure during economic downturns due to a default over one year period to the amount that would be outstanding at default, in accordance with art 181 of Regulation (EU) No 575/2013
Loss given default in normal economic times (LGD_NRML)
Ratio of the amount that could be lost on an exposure during normal economic conditions due to a default over one year period to the amount that would be outstanding at default, in accordance with art 181 of Regulation (EU) No 575/2013
Market value (MRKT_VL)
Amount held of a security at the price quoted in the market in euro, including accrued interest.
Maturity date (DT_MTRTY)
Date on which the debt instrument is actually redeemed
Maturity date (MAT_DATE)
Date on which the debt security is actually redeemed
Maturity date of the cash reserve (DT_MTRTY_CSH_RSRV)
The contractual maturity date of the cash reserve (acting as protection), which is the earliest date at which the cash reserve may terminate or be terminated, taking into account any agreements amending initial contracts.
Maturity date of the protection (DT_MTRTY_PRTCTN)
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.
Name (NM_ENTTY)
Full legal name of the counterparty.
Name of the entity (ENTITY_NAME)
Name of the entity (source: RIAD or SHS Group Hierarchy)
Name of the Group (GROUP_NAME)
National identifier (NTNL_ID)
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.
Next interest rate reset date (DT_NXT_INTRST_RT_RST)
Nominal currency (NOM_CURR)
Nominal currency of the security (ISO 4217)
Number of employees (NMBR_EMPLYS)
Number of employees working for the counterparty, in accordance with Article 5 of the Annex to Recommendation 2003/361/EC.
Number of unit or aggregated nominal value (NMNL_VL)
Number of shares or unit of security or aggregated nominal amount in nominal currency or euro if the security is trated in amounts rather than in units, excluding the accrued interest
Number of units or aggregated nominal value (UNT_MSR_NV)
Number of shares or units of a security or aggregated nominal amount in nominal currency or euro if the security is traded in amounts rather than in units, excluding the accrued interest according to par 5.3.8 of the Guidance note of the SHSG regulation
Observed agent identifier (OBSRVD_AGNT_ID)
Counterparty identifier for the observed agent.
Observed agent internal identifier (OBSRVD_AGNT_INTRNL_ID)
Identifier applied by the reporting agent to uniquely identify each observed agent.
Off-balance sheet amount (OFF_BLNC_SHT_AMNT)
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.
Original cash reserve amount (ORGNL_CSH_RSRV_AMNT)
The original cash reserve amount of a factoring operation.
Original protection value (ORGNL_PRTCTN_VL)
The protection’s fair value at the date when it was originally received as a credit protection.
Original securitisation identifier (ORGNL_SCRTSTN_ID)
It univocally identifies the original securitisation in case of re-securitisations where the institution is the originator.
Outstanding nominal amount (OTSTNDNG_NMNL_AMNT)
Owned Security identifier (OWND_SCRTY_ID)
An identifier to uniquely identify each record in the OWND_SCRTY table (Unique combination of SCRTY_ID, OWNR_INTRNL_ID, ACCNTNG_CLSSFCTN, APPRCH_PRDNTL_PRPSS, EXPSR_CLSS, IMPRMNT_STTS, PRDNTL_PRTFL, SRC_ENCMBRNC)
Owner internal identifier (OWNR_INTRNL_ID)
The counterparty identifier of the legal entity that owns the security.
Partner enterprise identifier (PRTNR_ENTRPRS_ID)
Identifier of the partner enterprise.
Payment frequency (PYMNT_FRQNCY)
Frequency of payments due, either of principal or interest, i.e. number of months between payments.
Percentage interest in the capital or voting rights (PRCNTG_INTRST_CPTL_VTNG_RGHTS)
Percentage interest in the capital or voting rights (whichever is greater).
Percentage of consolidation (PRCNTG_CNSLDTN)
Percentage of consolidation expressed in decimals (10% should be spressed in 0.1)
Percentage transferred (PRCNTG_TRNSFRRD)
Percentage of the outstanding nominal amount that has been transferred (sold).
Performing status (PRFRMNG_STTS)
Performing status in accordance with Implementing Regulation (EU) No 680/2014.
Postal code (PSTL_CD)
Entity's postal code.
Primary asset classification (PRIMARY_ASSET_CLASS)
Primary asset classification
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.
Project finance loan (PRJCT_FNNC_LN)
Identification of project finance to identify in case of a project finance loan in accordance with Implementing Regulation (EU) No 680/2014.
Protection allocated value (PRTCTN_ALLCTD_VL)
Protection identifier (PRTCTN_ID)
An identifier applied by the reporting agent to uniquely identify each protection (except for real estate protection) used to secure the instrument. Each protection must have one protection identifier. This value will not change over time and cannot be used as the protection identifier for any other protection.
Protection item identifier (PRTCTN_ITM_ID)
An identifier applied by the reporting agent to uniquely identify each real estate. Each real estate must have one Protection item identifier. This value will not change over time and cannot be used as the Protection item identifier for any other protection.
Protection provider identifier (PRTCTN_PRVDR_ID)
Counterparty identifier for the protection provider.
Protection valuation approach (PRTCTN_VLTN_APPRCH)
Type of protection valuation; method used to determine the protection value.
Protection valuation date (DT_PRTCTN_VLTN)
The date on which the valuation of the protection was carried out to establish the protection value.
Protection value (PRTCTN_VL)
The amount of the protection value as established for the relevant ‘Type of protection value’ following the valuation approach.
Provisions associated with off-balance sheet exposures (PRVSNS_OFF_BLNC_SHT)
The amount of provisions for off-balance sheet amounts.
Prudential portfolio (PRDNTL_PRTFL)
Classification of exposures in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013.
Classification of instruments according to their purpose.
Real estate collateral location (RL_ESTT_CLLTRL_LCTN)
Region or country where the collateral is located.
Recognition (RCGNTN_STTS)
Balance sheet recognition of the financial asset.
Reference date (DT_RFRNC)
Date to which the information in the record is referred.
Reference rate (RFRNC_RT)
Reference rate used for the calculation of the actual interest rate.The Reference rate code is a combination of the reference rate value and maturity value.
Relationship with securitisation or credit transfer (RLTNSHP_SCRTSTN_CRDT_TRNSFR)
It defines the type of relationship between an instrument and a (possible) securitisation or credit transfer.
Repayment rights (RPYMNT_RGHTS)
Classification of credit exposures according to the creditor's rights to claim the repayment of the exposure. On domand or at short notice
Risk weight (RSK_WGHT)
Risk-weights associated with the exposure, in accordance with the Regulation (EU) No 575/2013.
Scope of consolidation (CNSLDTN_SCP)
It defines the reason of consolidation of an entity in a group (prudential, acounting)
Securitisation/transfer identifier (SCRTSTN_TRNSFR_ID)
It univocally identifies each securitisation or credit transfer.
Security Guarantee level (SCRTY_GRNT_LVL)
It defines the security ‘guarantee level’ whether the instrument is guaranteed by an entity different from the issuer, e.g. by the government.
Security identifier (SCRTY_ID)
An identifier to uniquely identify each security.
Security level (SCRTY_LVL)
It defines the ‘security level’ whether an instrument is secured or unsecured, i.e. whether there is recourse to the cash flows of a securitised portfolio.
Security rank level (SCRTY_RNK_LVL)
It defines the security ‘rank level’ how the instrument ranks in case of liquidation relatively compared to other instruments issued by the same issuer.
Security status (SECURITY_STATUS)
Supplementary attribute allowing to identify whether an security should be included in securities issued statistics (SEC) or not (it can indicate whether the security is alive or not)
Security status date (DT_SCRTY_STTS)
Indicates the Date at which the Security Status has changed from alive to not-alive
Security status date (SECURITY_STATUS_DATE)
Security status date
Settlement date (DT_STTLMNT)
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.
Significant risk transfer (SGNFCNT_RSK_TRNSFR)
It identifies securitisations where the originator has transferred significant credit risk (Part three, Title II, Chapter 5 of CRR) and it has decided to apply paragraph 1 of article 245.
Source of encumbrance (SRC_ENCMBRNC)
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.
Specific risk weight (SPCFC_RSK_WGHT)
Status of the security, whether the instrument is active and not active (SCRTY_STTS)
It indicates the status of the security, i.e. whether the instrument is alive (active) or not alive (not active)
Street (STRT)
Entity's street address, including the street number.
Subordinated debt (SBRDNTD_DBT)
Subtype of the protection (SBTYP_PRTCTN)
Subtype of the protection received.
Syndicated contract identifier (SYNDCTD_CNTRCT_ID)
'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'.
Territorial unit (TRRTRL_UNT)
Entity's territorial unit
Third party priority claims against the protection (THRD_PRTY_PRRTY_CLMS)
The maximum amount of any existing higher ranked liens with respect to third parties other than the observed agent against the protection.
Transaction identifier (TRNSCTN_ID)
An identifier applied by the reporting agent to uniquely identify each transaction (loan/deposit, credit facility, guarantee, securitisation).
Transferred amount (TRNSFRRD_AMNT)
Transferred amount of the economic ownership of the financial asset.
Treatment of securitised/transferred assets in balance sheet (TRTMNT_TRNSFRRD_ASSTS_BLNC_SHT)
It defines the treatment of transferred assets in the balance sheet.
Type of amortisation (TYP_AMRTSTN)
Type of amortisation of the instrument including principal and interest.
Type of asset provided as security (TYP_ASST_SCRTSTN)
Type of asset provided as security.
Type of component (TYP_CMPNNT)
The components (head office, foreign branches) of the legal entity
Type of counterparty external identifier (TYP_CNTRPRTY_EXTRNL_ID)
Specifies a type of identifier for counterparties.
Type of enterprise (TYP_ENTRPRS)
Type of enterprise, in accordance with the Annex to Commission Recommendation 2003/361/EC.
Type of facility (TYP_FCLTY)
It defines whether a credit facility can be linked to only one instrument or to many instruments.
Type of group (GRP_TYP)
tyepe of group (insurance, bank, etc.)
Type of instrument (TYP_INSTRMNT)
Classification of the instrument according to the type of contractual terms agreed between the parties.
Type of interest rate (TYP_INTRST_RT)
Classification of credit exposures based on the base rate for establishing the interest rate for each payment period.
Type of protection (TYP_PRTCTN)
Type of protection received, irrespective of its eligibility for credit risk mitigation.
Type of protection value (TYP_PRTCTN_VL)
Identification of the type of value provided in the data attribute ‘Protection value’.
Type of prudential consolidation (TYP_PRDTL_CNSLDTN)
Methods for prudential consolidation as defined by art.18 of Regulation (EU) No 575/2013.
Type of risk transfer (TYP_RSK_TRNSFR)
It defines the type of risk transfer.
Type of securitisation (TYP_SCRTSTN)
Identification of the securitisation type, in accordance with Article 242(10) and (11) of Regulation (EU) No 575/2013.
Type of transaction (TYP_TRNSCTN)
It defines the type of transaction to which the transaction identifier refers.
Ultimate parent undertaking identifier (ULTMT_PRNT_UNDRT_ID)
Counterparty identifier of the legal entity which is the ultimate parent undertaking of the counterparty. This ultimate parent undertaking has no parent undertaking. If the counterparty has no parent undertaking, the counterparty identifier for the counterparty itself is to be reported. Parent undertaking has the same meaning as defined in Article 4(1)(15)(a) of Regulation (EU) No 575/2013.
unit mesures or nominal value (UNIT_MEASURE_NV)