The Ida database contains information about the insolvency proceedings of non-financial corporations that are collected for the credit assessment process in the In-house credit assessment system (ICAS) of Deutsche Bundesbank. It is available from 2007 on for research purposes and provides information on the date, the reasons and the actual result of insolvency proceedings. The data can be matched via a corresponding identifier with the Ustan and JANIS data in order to get additional information concerning the financial statements of the corporations.

Balance sheet data of non-financial enterprises reported to the Deutsche Bundesbank in the framework of the refinancing business.

Ida basically consists of non-financial corporations with insolvency proceedings which are used in the framework of the credit assessment of the Deutsche Bundesbank. In addition, Ida contains minimum number of financial corporations which are either parents of groups or were previously non-financial corporations.