MNB Decree No. 32/2009 - Magyar Nemzeti Bank

Table 02: Cash-flow data of mortgage bonds/bonds in circulation
The report shall contain all events associated with the certain securities (first issue, interest
payment, principal repayment, repurchase, maturity, tap issue and resale, principal repayment).
For the month the security was first issued, in addition to the issue, the data supply should
include each principal payment payable until maturity, which implies the ratio of payments
payable during the term compared to the original nominal value. The individual principal
payments should add up to precisely 100 percent. In the event of any changes during the original
term in the principal repayments relative to what has been reported at the time of issue, the new
data shall be indicated in table 02 by way of the means described above.
For securities bearing a fixed interest, in the month of the issue the total interest amount payable
until maturity should be indicated in the report.
If there has been a tap issue or a resale of a security issued earlier, the amount of the original
issue and the total amount of the potential tap issue(s) or resale(s) shall collectively amount to -
100.0000%.
Contents of the fields of individual columns:
e/ The codes to be used as per point 4.5 of Annex 3 of this Decree are listed in the technical
guidelines available on the official website of the MNB.
f/ Nominal interest rate assessed for the specific interest period, expressed in percentage (for
example, interest calculated on the basis of the 3-month CHF LIBOR + interest premium,
expressed in percentage).
h/ Size of the cash-flow element on the specific day, defined in percentages. principal repayment
The volume of first issue, tap issue and resale shall be shown with a negative sign, whereas the
size of the cash-flow event associated with other events shall be indicated with a positive sign.
In the case of code 2, the amount of interest actually paid for the inteerst period shall be
indicated in percentage, that may be calculated using the following two formulas:
Interest paid (%) = amount of interest paid / total nominal value * 100 OR
Interest paid (%) = end of interest period – beginning of interest period / 360 * annual interest
assessed
In the case of code 3, the ratio of principal repayment shall be indicated relative to the original
nominal value.
Code 5 shall be used only at the time of maturity of all issues. In connection with instruments
paying principal only, the last payment constitutes maturity, and it shall be indicated by code 3.
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