AnaCredit Reporting Manual
Part I – General Methodology
About the second edition of the AnaCredit Manual 2
1 About the Manual
This Manual presents detailed information and guidance concerning AnaCredit reporting requirements as set out in the AnaCredit Regulation.
The Manual explains the methodology underpinning data collection and the data model, and includes guidance on the preferred approach that may be taken in cases where the respective ECB legal act leaves scope for different interpretations.
The Manual contains no additional requirements and has no binding legal status, as it merely aims to provide guidance by clarifying and providing examples related to the requirements and definitions previously laid down in the AnaCredit Regulation. The AnaCredit Regulation is the sole legally binding act.
The requirements of AnaCredit establish a common granular credit dataset shared among the Eurosystem members (referred to as the AnaCredit database) and comprising input data of all euro area Member States and any other states participating in AnaCredit on a voluntary basis.
With a view to creating a common database, it is of the utmost importance that concepts, definitions and reporting practices are aligned across countries to ensure a rigorous methodological background and accurate comparable international information.
1.2 Who should read the Manual
The information in the Manual may be of interest to reporting agents, data compilers and users of the AnaCredit database.
The Manual also provides essential information for national authorities in charge of collecting the information as a part of a broader national reporting framework, with a view to ensuring consistency between the AnaCredit requirements and any related national extensions thereof.
1.3 Which reporting requirements are covered in this Manual
The Manual only covers the reporting requirements laid down in the AnaCredit Regulation.
The Manual does not cover any other reporting requirements; this relates in particular to any additional requirements that are part of a broader national reporting framework and extend the reporting of credit and credit risk data beyond the scope outlined in the AnaCredit Regulation. If relevant, any such additional requirements will be determined and appropriately communicated by national central banks (NCBs).
1.4 Scope of national implementations
With a view to ensuring efficient reporting and adequate interoperability with other existing or new reporting frameworks, NCBs may collect the information to be transmitted to the AnaCredit database as part of a broader national reporting framework. Consequently, NCBs may extend the reporting of granular credit and credit risk data beyond the scope outlined in the AnaCredit Regulation, for their own statutory purposes, in line with relevant national law.
Similarly, NCBs decide on the reporting format and timeliness in which they receive the data from reporting agents.
In no case does this Manual cover any national extensions of the common reporting requirements, or the format of the reporting or the timeliness with which reporting agents send data to their relevant NCBs.
Relevant information on national extensions and the timeliness or format of the reporting is provided by the relevant NCBs.
In addition to national extensions, there are also requirements set out in the 20 AnaCredit Regulation that are left at NCBs’ discretion.
Generally, requirements that are left at NCBs’ discretion are those that may be rolled out differently (or not rolled out at all) in different reporting Member States.
Any such requirements are presented and in principle explained in this Manual, i.e. assuming the baseline scenario that reporting agents submit all data attributes listed in Annex I of the AnaCredit Regulation. In other words, for the purpose of the Manual, the requirements are explained as if NCBs had decided not to deviate from the baseline scenario in which all the requirements are required in full. In practice, however, not all of the data attributes may actually be required. The Manual does not provide any information about the actual implementation of such requirements by NCBs.
Reporting agents and other stakeholders are invited to contact the relevant NCB for information regarding the national implementation of AnaCredit.
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