# L_2007341EN.01000101.xml

| 27.12.2007 | EN | Official Journal of the European Union | L 341/1 |
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27.12.2007

EN

Official Journal of the European Union

L 341/1

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GUIDELINE OF THE EUROPEAN CENTRAL BANK

of 1 August 2007

on monetary, financial institutions and markets statistics (recast)

(ECB/2007/9)

(2007/830/EC)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Having regard to Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector (1),

Having regard to Regulation ECB/2003/9 of 12 September 2003 on the application of minimum reserves (2),

Having regard to Regulation ECB/2001/18 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 (3),

Having regard to Regulation ECB/2007/8 concerning statistics on the assets and liabilities of investment funds (4),

Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (5),

Having regard to Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (6),

Having regard to Guideline ECB/2002/10 of 5 December 2002 on the legal framework for accounting and financial reporting in the European System of Central Banks (7),

Having regard to Annex A to Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (ESA 95) (8),

Whereas:

| (1) | Guideline ECB/2003/2 of 6 February 2003 concerning certain statistical reporting requirements of the European Central Bank and the procedures for reporting by the national central banks of statistical information in the field of money and banking statistics has been significantly amended on several occasions. Now that new amendments are being made to the said Guideline it should be recast in the interests of clarity and transparency. |
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(1)

Guideline ECB/2003/2 of 6 February 2003 concerning certain statistical reporting requirements of the European Central Bank and the procedures for reporting by the national central banks of statistical information in the field of money and banking statistics has been significantly amended on several occasions. Now that new amendments are being made to the said Guideline it should be recast in the interests of clarity and transparency.

| (2) | For compiling country-by-country and euro area aggregated balance sheets of the monetary financial institution (MFI) sector, the euro area consolidated balance sheet of the MFI sector and the relevant euro area monetary aggregates, the European Central Bank (ECB) requires an ECB balance sheet, balance sheets from national central banks (NCBs) and from MFIs other than NCBs (hereinafter ‘other MFIs’) of Member States that have adopted the euro (hereinafter ‘participating Member States’). |
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(2)

For compiling country-by-country and euro area aggregated balance sheets of the monetary financial institution (MFI) sector, the euro area consolidated balance sheet of the MFI sector and the relevant euro area monetary aggregates, the European Central Bank (ECB) requires an ECB balance sheet, balance sheets from national central banks (NCBs) and from MFIs other than NCBs (hereinafter ‘other MFIs’) of Member States that have adopted the euro (hereinafter ‘participating Member States’).

| (3) | Regulation ECB/2007/8 concerning statistics on the assets and liabilities of investment funds (4) (IFs) establishes that the stocks of IFs’ securities with publicly available identification codes must be reported on a security-by-security (s-b-s) basis under the combined approach. The NCBs need to classify and aggregate these data. |
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(3)

Regulation ECB/2007/8 concerning statistics on the assets and liabilities of investment funds (4) (IFs) establishes that the stocks of IFs’ securities with publicly available identification codes must be reported on a security-by-security (s-b-s) basis under the combined approach. The NCBs need to classify and aggregate these data.

| (4) | A functioning centralised securities database (CSDB) or compatible national securities database is considered essential for the classification of statistics on IFs’ assets and liabilities. |
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(4)

A functioning centralised securities database (CSDB) or compatible national securities database is considered essential for the classification of statistics on IFs’ assets and liabilities.

| (5) | Country-specific and comparative data on payment statistics and instruments used in Member States that have adopted the euro are essential for identifying and monitoring developments, including the extent of integration of their payment systems, |
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(5)

Country-specific and comparative data on payment statistics and instruments used in Member States that have adopted the euro are essential for identifying and monitoring developments, including the extent of integration of their payment systems,

HAS ADOPTED THIS GUIDELINE:

Article 1

Scope

1.   General

This Guideline establishes the NCBs’ obligations to report monetary, financial institutions and markets statistics to the ECB.

2.   Reporting schemes, standards and transmission dates

NCBs shall report the items referred to in Articles 3 to 18 in accordance with the schemes set out in Annex III and in accordance with the electronic reporting standards laid down in Annex IV to this Guideline. By September of each year, the ECB shall communicate the exact transmission dates to NCBs in the form of a reporting calendar for the following year.

3.   Back data reporting requirements

Only the reporting set out in Articles 3, 6, 7, 10, 11 and 13 to 17 is subject to back data reporting requirements.

| (a) | Without prejudice to point (b), the following rules shall apply in cases of accession to the European Union and/or adoption of the euro:






  (i) | NCBs of Member States that joined the EU in May 2004 shall report back data to the ECB covering at least the period from 2004; |
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(a)

Without prejudice to point (b), the following rules shall apply in cases of accession to the European Union and/or adoption of the euro:

(i)

NCBs of Member States that joined the EU in May 2004 shall report back data to the ECB covering at least the period from 2004;

| (ii) | NCBs of Member States that joined the EU before May 2004, but have not adopted the euro at the date of entry into force of this Guideline, shall report back data to the ECB covering at least the period from 1999 and the period from 2003 for MFI interest rate statistics (hereinafter ‘MIR statistics’); |
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(ii)

NCBs of Member States that joined the EU before May 2004, but have not adopted the euro at the date of entry into force of this Guideline, shall report back data to the ECB covering at least the period from 1999 and the period from 2003 for MFI interest rate statistics (hereinafter ‘MIR statistics’);

| (iii) | NCBs of Member States that joined the EU after May 2004 shall report back data to the ECB covering at least the previous three years; |
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(iii)

NCBs of Member States that joined the EU after May 2004 shall report back data to the ECB covering at least the previous three years;

| (iv) | In respect of positions vis-à-vis Member States that adopt the euro following the entry into force of this Guideline, NCBs of participating Member States shall report back data to the ECB covering at least the period: (1) from 1999, if the Member State joined the EU before May 2004; or (2) from 2004, if the Member State joined the EU in May 2004; or (3) covering the previous three years, if the Member State joined the EU after May 2004. This principle shall apply only to statistics for which data broken down by counterpart country are also collected. |
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(iv)

In respect of positions vis-à-vis Member States that adopt the euro following the entry into force of this Guideline, NCBs of participating Member States shall report back data to the ECB covering at least the period: (1) from 1999, if the Member State joined the EU before May 2004; or (2) from 2004, if the Member State joined the EU in May 2004; or (3) covering the previous three years, if the Member State joined the EU after May 2004. This principle shall apply only to statistics for which data broken down by counterpart country are also collected.

| (b) | The following rules shall apply:






  (i) | for other financial intermediaries (OFIs), historical quarterly data shall be transmitted to the ECB starting with those for the first available reference period, at least starting with the data for the fourth quarter of 1998 as the reference period; |
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(b)

The following rules shall apply:

(i)

for other financial intermediaries (OFIs), historical quarterly data shall be transmitted to the ECB starting with those for the first available reference period, at least starting with the data for the fourth quarter of 1998 as the reference period;

| (ii) | for securities, the time series transmitted to the ECB shall commence in December 1989 for outstanding amounts and January 1990 for flows; |
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(ii)

for securities, the time series transmitted to the ECB shall commence in December 1989 for outstanding amounts and January 1990 for flows;

| (iii) | for payments statistics, five years of data shall be reported including the latest reference year, on a best effort basis. |
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(iii)

for payments statistics, five years of data shall be reported including the latest reference year, on a best effort basis.

Article 2

Definitions

For the purposes of this Guideline:

| 1. | ‘resident’ has the same meaning as defined in Article 1 of Council Regulation (EC) No 2533/98; |
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1.

‘resident’ has the same meaning as defined in Article 1 of Council Regulation (EC) No 2533/98;

| 2. | ‘Eurosystem’ means NCBs of participating Member States and the ECB; |
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2.

‘Eurosystem’ means NCBs of participating Member States and the ECB;

| 3. | ‘credit institution’ has the same meaning as in Section I.2 of Part 1 of Annex I to Regulation ECB/2001/13. |
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3.

‘credit institution’ has the same meaning as in Section I.2 of Part 1 of Annex I to Regulation ECB/2001/13.

Article 3

Balance sheet item statistics on monetary financial institutions

1.   Scope of reporting

(a)   General

NCBs shall compile and report two separate aggregated balance sheets, both on a gross basis, in accordance with Regulation ECB/2001/13: one aggregated balance sheet referring to the MFI subsector ‘central bank’ and one aggregated balance sheet referring to the subsector ‘other MFIs’.

NCBs shall derive the required statistical information concerning their own central bank balance sheet from their accounting system by means of the bridging tables set out in Annex I to this Guideline. The ECB, for statistical reporting purposes, shall derive data from its own balance sheet, corresponding to the data derived by the NCBs from their own balance sheets.

NCBs shall derive the required statistical information concerning the other MFIs' bank balance sheet by means of aggregating the balance sheet items (BSI) data collected from resident individual MFIs excluding the resident NCB.

These requirements shall cover end-month and end-quarter outstanding amounts (9) (stocks) and monthly and quarterly flow adjustments data.

9

NCBs shall report statistical information on balance sheet items in accordance with Part 1 of Annex III to this Guideline.

(b)   Flow adjustments

NCBs shall report to the ECB data for monthly and quarterly reclassification adjustment series and revaluation adjustment series, in accordance with Annex V to this Guideline.

The ECB shall calculate flows (10) by taking the difference between end-month stocks and then removing those effects that do not arise from transactions. It shall remove non-transaction developments by means of flow adjustments. Three types of flow adjustments are:

10

| — | revaluations adjustments: these shall reflect the impact of write-offs or write-downs of loans and of fluctuations in the market price of the outstanding stock of marketable securities held, sold or issued, |
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—

revaluations adjustments: these shall reflect the impact of write-offs or write-downs of loans and of fluctuations in the market price of the outstanding stock of marketable securities held, sold or issued,

| — | reclassifications and other adjustments: these shall comprise all changes in the balance sheet stocks that arise due to: (i) an alteration in statistical coverage of the MFI population (11), (ii) the reclassification of assets or liabilities, or (iii) reporting errors that have been corrected in the stocks only over a limited time range and effects of changes in structure (12), |
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reclassifications and other adjustments: these shall comprise all changes in the balance sheet stocks that arise due to: (i) an alteration in statistical coverage of the MFI population (11), (ii) the reclassification of assets or liabilities, or (iii) reporting errors that have been corrected in the stocks only over a limited time range and effects of changes in structure (12),

11

12

| — | exchange rate adjustments: these shall comprise any change in the stock position due to the impact of exchange rate movements on assets and liabilities denominated in foreign currency. The ECB shall calculate exchange rate adjustments using currency proportions derived from the breakdown of assets and liabilities into major currencies that are available in Table 4 in Part 2 of Annex I to Regulation ECB/2001/13. |
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—

exchange rate adjustments: these shall comprise any change in the stock position due to the impact of exchange rate movements on assets and liabilities denominated in foreign currency. The ECB shall calculate exchange rate adjustments using currency proportions derived from the breakdown of assets and liabilities into major currencies that are available in Table 4 in Part 2 of Annex I to Regulation ECB/2001/13.

2.   Reporting frequency and deadline

NCBs and the ECB’s Directorate Internal Finance shall report to the ECB the monthly BSI stock and adjustments data by close of business on the 15th working day following the end of the month to which the data relate.

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NCBs and the ECB’s Directorate Internal Finance shall report to the ECB the quarterly BSI stock and adjustments data by close of business on the 28th working day following the end of the quarter to which they relate.

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3.   Revision policy

NCBs may need to revise the data referring to the last period prior to the current reference period. In addition, revisions referring to data prior to the last period prior to the reference month may also occur, arising from, for example, mistakes, reclassifications, improved reporting procedures, etc. The ECB may process exceptional and ordinary revisions simultaneously or decide to postpone the processing of exceptional revisions until after the monthly production period for monetary aggregates.

The revision policy shall comply with the principles in the ECB’s Money and Banking Statistics Compilation Guide
   (13). To ensure a good balance between the quality of monetary statistics and their stability, and to enhance the consistency between the monthly and the quarterly statistics, exceptional revisions to the monthly data shall be submitted at the time of submitting the quarterly statistics.

Money and Banking Statistics Compilation Guide

13

4.   Grossing-up

Where NCBs grant derogations to small MFIs in accordance with Article 2(2) of Regulation ECB/2001/13, NCBs shall gross up to 100 % coverage for these MFIs in the compilation of the monthly and quarterly MFI balance sheet data reported to the ECB.

NCBs may choose the procedure for grossing up to 100 % coverage, provided it fulfils the following minimum standards:

| (a) | for missing breakdowns data, estimates shall be derived by applying ratios based on the entire reporting population or on a subset considered to be more representative of the ‘tail’; and |
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(a)

for missing breakdowns data, estimates shall be derived by applying ratios based on the entire reporting population or on a subset considered to be more representative of the ‘tail’; and

| (b) | where the breakdowns data are available, but with a longer delay or at a lower frequency, reported data shall be carried forward into the missing periods by:






  (i) | repeating the data when the results have proven to be adequate; or |
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(b)

where the breakdowns data are available, but with a longer delay or at a lower frequency, reported data shall be carried forward into the missing periods by:

(i)

repeating the data when the results have proven to be adequate; or

| (ii) | applying appropriate statistical estimation techniques to take into account trends in the data or seasonal patterns. |
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(ii)

applying appropriate statistical estimation techniques to take into account trends in the data or seasonal patterns.

5.   Valuation and/or accounting rules

In compiling the central bank balance sheet, the NCBs and the ECB shall follow the harmonised accounting rules in Guideline ECB/2002/10, except:

| (a) | where NCBs and the ECB are required for accounting purposes to revalue their securities portfolio on a monthly rather than quarterly basis; |
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(a)

where NCBs and the ECB are required for accounting purposes to revalue their securities portfolio on a monthly rather than quarterly basis;

| (b) | for accounting items 9.5 ‘other claims within the Eurosystem (net)’ and 10.4 ‘other liabilities within the Eurosystem (net)’, which shall be reported on a gross basis; |
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(b)

for accounting items 9.5 ‘other claims within the Eurosystem (net)’ and 10.4 ‘other liabilities within the Eurosystem (net)’, which shall be reported on a gross basis;

| (c) | for accounting item 14 ‘revaluation accounts’, which shall be reported on a gross basis for accounting purposes and on a net basis for statistical purposes; |
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(c)

for accounting item 14 ‘revaluation accounts’, which shall be reported on a gross basis for accounting purposes and on a net basis for statistical purposes;

| (d) | for unrealised losses, which shall be reported under item 11 ‘other assets’. |
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(d)

for unrealised losses, which shall be reported under item 11 ‘other assets’.

The valuation and/or accounting rules in Regulation ECB/2001/13 shall apply to ‘other MFIs’.

6.   Explanatory notes

NCBs shall submit explanatory notes explaining the reasons for significant revisions and for exceptional revisions.

In addition, the NCBs shall provide the ECB with explanatory notes concerning adjustments in ‘reclassifications and other adjustments’ in accordance with the procedures set out in Part 2 of Annex V to this Guideline.

Article 4

Monitoring consistency

1.   Scope of reporting

NCBs and the ECB shall monitor the consistency between their respective end-month aggregated balance sheet for statistical purposes as reported under Regulation ECB/2001/13 and their accounting items as reported for the Eurosystem’s weekly financial statement under Guideline ECB/2002/10. They shall follow the procedure set out in Annex II to this Guideline.

2.   Reporting frequency and deadline

NCBs and the ECB shall perform these consistency checks monthly. They shall report their outcome to the ECB before or together with the BSI data, by the 15th working day after the end of the reference period in accordance with the yearly calendar laid down by the ECB and communicated to the NCBs by the end of September each year. In reporting periods where the dates of their Eurosystem end-month aggregated balance sheet for statistical purposes and its accounting items as reported for the Eurosystem’s weekly financial statement do not coincide, NCBs may compare the statistical data with the daily balance sheet produced for the last working day of the month. As the compiler of its own balance sheet, the ECB shall follow the same procedure.

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3.   Explanatory notes

NCBs and the ECB shall send the Monetary, Financial Institutions and Markets Statistics Division explanatory notes for any discrepancies identified: full explanatory notes and simplified explanatory notes. A full explanatory note shall be compiled only once a year by a date set by the ECB with the information set out in Part 3 of Annex II to this Guideline. For the other months, they shall only complete simplified explanatory notes according to the template set out in Part 2 of Annex II to this Guideline. All NCBs and the ECB shall send full explanatory notes at the same time.

Article 5

Statistics on e-money

1.   Scope of reporting

The ECB, in cooperation with the NCBs, shall identify and record on a yearly basis the features of e-money schemes in the EU, the availability of the statistical information concerned and the compilation methods related to it. NCBs shall report statistical information on e-money issued by MFIs subject to their availability, in accordance with the list of items laid down in Part 2 of Annex III to this Guideline.

2.   Reporting frequency and deadline

Monthly data shall be submitted to the ECB at least twice a year, by the last working day of March and September. According to the NCBs’ data availability, more frequent data transmissions may take place by the last working day of the month following the end of the reference period. The reference period shall be the last month of the quarter or of the six months to which the item refers. Where e-money balances are unavailable by the deadline, NCBs may report the last available data by the last working day of the month.

Article 6

Central government balance sheet statistics

1.   Scope of reporting

(a)   General

The NCBs shall report statistical information on central government deposit liabilities, i.e close substitutes for deposit liabilities, and holdings of cash and securities in accordance with Part 3 of Annex III to this Guideline.

No reporting shall be required on de minimis grounds where the phenomenon does not exist or is insignificant. The item ‘euro banknotes and coins held by the central government’ shall be reported as a high priority memorandum item. Estimates obtained by using available data, such as monetary union financial accounts (MUFA) annual and/or quarterly data, may be submitted.

de minimis

(b)   Flow adjustments

Flow adjustments data shall be reported in accordance with Article 3(1)(b) of this Guideline.

2.   Reporting frequency and deadline

The series shall be reported on a monthly basis and with the same timeliness as that specified in Article 3(2) for the monthly BSI statistics.

Article 7

Memorandum items

1.   Scope of reporting

(a)   General

To the extent that data are available, including on a best estimate basis, or that the business concerned is significant from a monetary point of view, the NCBs shall report further statistical information in accordance with the list of memorandum items set out in Part 4 of Annex III to this Guideline as a supplement to and with the same frequency as the BSI statistics specified in Article 3(2). The ECB, in cooperation with the NCBs, shall identify and record the availability of the statistical information concerned and the compilation methods related to it. High priority memorandum items, shown as bold cells, represent information needed for the compilation of euro area monetary aggregates and MUFA.

Subject to agreement between the ECB and the NCB, cells in bold with an arrow (↑) may not be reported by the NCBs where alternative data sources are used by the ECB.

With reference to cells corresponding to Member States that have not adopted the euro in Tables 3 and 4 in Part 2 of Annex I to Regulation ECB/2001/13, if figures collected at higher level show that they are insignificant, NCBs may decide not to require their full reporting. In such a case, NCBs shall assess at regular intervals, and at least once a year, whether or not data in respect of the cells corresponding to Member States that have not adopted the euro are significant, and inform the ECB and the MFIs of any change in the reporting requirements in respect of the said cells. Where data in respect of cells corresponding to Member States that have not adopted the euro are insignificant and NCBs do not to require their full reporting, they shall estimate the data using existing information, in accordance with the methods set out below, and report them as memorandum items with a quarterly frequency.

(b)   Flow adjustments

Flow data may be provided subject to bilateral agreement between the ECB and the NCB. Flow adjustments data shall be reported in accordance with Article 3(1)(b) of this Guideline.

2.   Reporting frequency and deadline

The series shall be reported at monthly frequency for the items of Sections 1 and 2 of Part 4 of Annex III to this Guideline or at quarterly frequency for the items of Section 3 of Part 4 of Annex III to this Guideline and with the same timeliness as the mandatory monthly and quarterly MFI balance sheet statistics in accordance with Regulation ECB/2001/13.

Data referring to cells corresponding to Member States that have not adopted the euro of Tables 3 and 4 of Part 2 of Annex I to Regulation ECB/2001/13, when estimated by the NCBs and reported as memorandum items, may be reported to the ECB with a delay of a further one month from the close of business on the 28th working day following the end of the quarter to which they relate.

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3.   Valuation and/or accounting rules

Memorandum items required under this Article shall be reported following the same valuation and accounting rules as for the data reported in accordance with Regulation ECB/2001/13.

4.   Methods of estimation

With reference to Tables 3 and 4 of Part 2 of Annex I to Regulation ECB/2001/13, where data in respect of cells corresponding to Member States that have not adopted the euro are not required by the NCBs, they shall be estimated in accordance with the standards below.

Where NCBs estimate the data using existing information, they shall report these data to the ECB as memorandum items. The following methods of estimation shall be used unless agreed otherwise with the ECB:

| — | the quarterly figures shall be estimated on the basis of data reported by MFIs at lower frequency. The data shall be carried forward into the missing period(s), by repeating them or applying appropriate statistical techniques to reflect any trend in the data or seasonal pattern, |
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—

the quarterly figures shall be estimated on the basis of data reported by MFIs at lower frequency. The data shall be carried forward into the missing period(s), by repeating them or applying appropriate statistical techniques to reflect any trend in the data or seasonal pattern,

| — | the quarterly figures shall be estimated on the basis of data reported by MFIs on a more aggregated basis, or on the basis of specific breakdowns that the NCBs consider meaningful, |
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—

the quarterly figures shall be estimated on the basis of data reported by MFIs on a more aggregated basis, or on the basis of specific breakdowns that the NCBs consider meaningful,

| — | the quarterly figures shall be estimated on the basis of quarterly data collected from large MFIs responsible for at least 80 % of the business with the countries that acceded to the EU on 1 May 2004, |
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—

the quarterly figures shall be estimated on the basis of quarterly data collected from large MFIs responsible for at least 80 % of the business with the countries that acceded to the EU on 1 May 2004,

| — | the quarterly figures shall be estimated on the basis of alternative data sources such as Bank for International Settlements or balance of payments data, after any necessary adjustment required due to differing concepts and definitions used in such alternative sources compared with those used in monetary and financial statistics, or |
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—

the quarterly figures shall be estimated on the basis of alternative data sources such as Bank for International Settlements or balance of payments data, after any necessary adjustment required due to differing concepts and definitions used in such alternative sources compared with those used in monetary and financial statistics, or

| — | the quarterly figures shall be estimated on the basis of data for the countries that acceded to the EU on 1 May 2004 reported quarterly by MFIs as a single total. |
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—

the quarterly figures shall be estimated on the basis of data for the countries that acceded to the EU on 1 May 2004 reported quarterly by MFIs as a single total.

Article 8

Reserve base statistics

1.   Scope of reporting

Monthly statistics on the aggregated reserve base, broken down according to type of liability, shall be calculated as end-month stocks in accordance with Regulation ECB/2003/9 and with the categories set out in Regulation ECB/2001/13. Data to produce these statistics in accordance with Part 5 of Annex III to this Guideline shall be drawn from the data that credit institutions subject to minimum reserve requirements submit to NCBs.

2.   Reporting frequency and deadline

The reserve base statistics shall comprise six time series for credit institutions, referring to month-end stock figures to be transmitted to the ECB monthly, at the latest by the NCB working day preceding the start of the reserve maintenance period, via the ESCB data exchange system. Credit institutions in the tail shall report to the NCBs a limited breakdown on a quarterly basis. For these tail credit institutions, simplified reserve base statistics shall be used for the three reserve maintenance periods. NCBs shall use the quarterly reserve base data from the credit institutions in the tail for the monthly figures reported to the ECB in the three data transmissions following their release.

3.   Revision policy

Revisions by the reporting institutions to the reserve base and/or reserve requirements that occur after the maintenance period has started may not lead to revisions to the statistics on the reserve base and on the reserve requirements.

Article 9

Macro ratio statistics

1.   Scope of reporting

The ECB shall monitor on a monthly basis, using end-month statistical information that credit institutions submit to NCBs in accordance with Regulation ECB/2001/13, the accuracy of the current standardised deductions from the reserve base that credit institutions may apply to the outstanding amount of their debt securities issued with an agreed maturity of up to two years. NCBs shall compile the required aggregates in accordance with Part 6 of Annex III to this Guideline and report them to the ECB.

2.   Reporting frequency and deadline

The three time series for the credit institutions, referring to month-end stocks figures, shall be transmitted to the ECB monthly, at the latest by the NCB working day preceding the start of the maintenance period.

These series shall be transmitted even if the related balance sheet items do not apply in the Member State.

Article 10

Credit institutions balance sheet statistics

1.   Scope of reporting

(a)   General

NCBs shall report to the ECB separate balance sheet item data for the credit institutions sector according to Tables 1, 2 and 4 of Part 2 of Annex I of Regulation ECB/2001/13 and to Part 7 of Annex III to this Guideline. Since data on the entire MFIs sector are already reported according to Regulation ECB/2001/13, the requirements set out in this Article shall apply only for those Member States where the reporting population of other MFIs consists of both credit institutions and money market funds (MMFs) and the impact of the MMFs is deemed to be statistically important because the following criteria are simultaneously met:

| (i) | the difference between the balance sheet total of the MFI sector and the balance sheet total of its subset of credit institutions is more than EUR 5 000 million on a sustained basis; and |
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(i)

the difference between the balance sheet total of the MFI sector and the balance sheet total of its subset of credit institutions is more than EUR 5 000 million on a sustained basis; and

| (ii) | MFIs other than credit institutions, i.e. MMFs, have an impact on more than one item on either side of the MFI sector balance sheet. |
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(ii)

MFIs other than credit institutions, i.e. MMFs, have an impact on more than one item on either side of the MFI sector balance sheet.

Although in some Member States a small number of other institutions are classified as MFIs, these institutions shall be considered insignificant from a quantitative perspective.

(b)   Flow adjustments

Flow adjustments data shall be reported in accordance with Article 3(1)(b) of this Guideline.

2.   Reporting frequency and deadline

Data shall be reported quarterly within 28 working days from the end of the reference period.

Data requested under Table 3 of Part 7 in Annex III to this Guideline shall be reported from March 2005 as the reference month.

3.   Grossing-up

The data reported in respect of the credit institutions’ balance sheet shall cover 100 % of the institutions classified in this sector. Where the actual reporting coverage is less than 100 % due to the application of the cutting-off-the-tail principle, NCBs shall gross up the data supplied to ensure 100 % coverage.

Article 11

Structural financial indicators

1.   Scope of reporting

(a)   General

NCBs shall report balance sheet data on other structural financial indicators in accordance with Part 8 of Annex III to this Guideline.

NCBs shall provide data in respect of the 18 indicators specified in Part 8 of Annex III to this Guideline in accordance with the conceptual and methodological rules set out therein. The statistical principles adopted for the compilation of BSI statistics shall be followed, namely:

| (i) | data shall be aggregated, not consolidated; and |
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(i)

data shall be aggregated, not consolidated; and

| (ii) | the residency principle shall follow the ‘host country approach’; and |
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(ii)

the residency principle shall follow the ‘host country approach’; and

| (iii) | balance sheet data shall be reported on a gross basis. |
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(iii)

balance sheet data shall be reported on a gross basis.

(b)   Flow adjustments

Flow adjustments data shall be reported in accordance with Article 3(1)(b) of this Guideline.

2.   Reporting frequency and deadline

Data to calculate structural financial indicators on credit institutions shall be reported by the end of March of each year with reference to the previous year. The indicator ‘Number of employees of CIs’ shall be provided, if possible, by the end of May each year with reference to the previous year.

3.   Revision policy

NCBs shall apply the following general principles when revising the reported data:

| (a) | during all regular annual data transmissions, in addition to the latest year, ordinary revisions to the previous year’s data and exceptional revisions shall be sent as necessary; and |
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(a)

during all regular annual data transmissions, in addition to the latest year, ordinary revisions to the previous year’s data and exceptional revisions shall be sent as necessary; and

| (b) | exceptional revisions which significantly improve the quality of the data may be sent during the year. |
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(b)

exceptional revisions which significantly improve the quality of the data may be sent during the year.

4.   Grossing-up

Collected data shall cover 100 % of the institutions defined as credit institutions in accordance with Section I.2 of Part 1 of Annex I to Regulation ECB/2001/13. Where the actual reporting coverage is less than 100 % due to application of the cutting-off-the-tail principle, NCBs shall gross up the data supplied in accordance with Article 3(4) of this Guideline to ensure 100 % coverage.

5.   Explanatory notes

The NCBs shall report to the ECB any deviation from the definitions and the rules above to allow monitoring of national practice. NCBs shall submit explanatory notes explaining the reasons for significant revisions.

Article 12

Data for International Monetary Fund purposes

1.   Scope of reporting

Without prejudice to NCBs’ statutory obligations vis-à-vis the International Monetary Fund (IMF), NCBs may transmit supplementary MFI balance sheet items statistics to the IMF via the ECB in accordance with the following technical arrangements.

2.   Reporting frequency and deadline

MFI balance sheet items according to Part 9 of Annex III to this Guideline shall be transmitted by the NCBs to the ECB within the framework of the monthly regular transmission of BSI data. The data transmissions shall coincide with the regular BSI data reporting to the ECB, which takes place on the 15th working day following the end of the month to which the data refer, in accordance with Article 3(2) of this Guideline. The frequency and timeliness for high priority memorandum items laid down in Article 7(2) of this Guideline shall also apply to the series defined here.

Article 13

Statistics on securitisation and other transfers of MFI loans originally granted to non-MFIs

1.   Scope of reporting

According to their availability, including on a best estimate basis, NCBs shall report statistical information on sales and transfers of MFI loans to third parties in accordance with Part 10 of Annex III to this Guideline.

The data transmission to the ECB shall include: (i) gross flows, (ii) net flows of loans originally granted by MFIs and sold to third parties, where data on gross flows are not available, and (iii) stock data, where available, shall be reported in both cases. For any of these three types of data, loans sold to a financial vehicle corporation (FVC), that is where they are securitised through an FVC, and loans transferred to other agents, whether or not involving securitisation, shall be reported separately. Since the loan is understood to be sold to the non-MFI sector, the related reporting shall be required only in so far as it no longer appears on the balance sheet of the MFI that had originally granted the loan to the other resident sectors or on any other MFIs’ balance sheet.

2.   Reporting frequency and deadline

Data shall be transmitted on the 15th working day following the end of the month to which the data refer.

Article 14

Other financial intermediaries’ statistics

1.   Scope of reporting

(a)   General

NCBs shall report statistical information on OFIs in accordance with Part 11 of Annex III to this Guideline. Data shall be transmitted separately for the following sub categories of OFIs: (i) investment funds (except MMFs); and (ii) securities and derivatives dealers (SDDs); and (iii) financial corporations engaged in lending (FCLs); and (iv) other OFIs.

Data relating to OFIs shall be transmitted on the basis of data currently available at national level. Where actual data are unavailable or cannot be processed, national estimates shall be provided. Where the underlying economic phenomenon exists but is not monitored statistically and therefore national estimates cannot be provided, NCBs may choose either not to report the time series or to report it as missing. Any unreported time series shall therefore be interpreted as ‘data that exist but are not collected’ and the ECB may make assumptions and estimates for the purpose of compiling euro area aggregates. The reporting population shall comprise all types of OFIs resident in the participating Member States: institutions located in the territory, including subsidiaries of parent companies located outside that territory, and resident branches of institutions that have their head office outside that territory.

The following key indicators and supplementary information shall be provided:

| — | key indicators to be transmitted for the compilation of euro area aggregates: all participating Member States shall transmit these detailed data when actual data are available. When no actual data are available for the required breakdowns or for the agreed frequency, timeliness or time range, estimates shall be provided if feasible, |
| --- | --- |

—

key indicators to be transmitted for the compilation of euro area aggregates: all participating Member States shall transmit these detailed data when actual data are available. When no actual data are available for the required breakdowns or for the agreed frequency, timeliness or time range, estimates shall be provided if feasible,

| — | supplementary information to be transmitted as ‘memo items’: these data shall be transmitted by countries for which further detail is currently available. |
| --- | --- |

—

supplementary information to be transmitted as ‘memo items’: these data shall be transmitted by countries for which further detail is currently available.

(b)   Flow adjustments

Flow adjustment data may be reported in the case of significant breaks in stocks or when reclassifications and other adjustments occur. In particular, flow adjustment data may be provided due to reclassifications in the context of the implementation of the ESA 95 framework.

If transactions are estimated based on difference of two subsequent periods’ stocks, time series shall either be unreported or reported as missing.

Flow adjustment data shall be reported in accordance with Article 3(1)(b) of this Guideline.

2.   Reporting frequency and deadline

The reporting frequency to the ECB shall be quarterly. OFI statistics shall be transmitted to the ECB at the latest on the last calendar day of the third month following the end of the reference period, or on the preceding NCB working day if the last calendar day of the month is not an NCB working day. The exact transmission dates shall be communicated to NCBs in advance in the form of a reporting calendar provided by the ECB by September each year.

3.   Revision policy

NCBs may need to revise data transmitted during the previous quarter. In addition, revisions to data on earlier quarters may also occur.

The following general principles shall apply:

| (a) | on the occasion of all regular quarterly data transmissions, in addition to the data on the latest quarter, only ‘ordinary’ revisions, i.e. revisions to the data transmitted the previous quarter, may be sent; and |
| --- | --- |

(a)

on the occasion of all regular quarterly data transmissions, in addition to the data on the latest quarter, only ‘ordinary’ revisions, i.e. revisions to the data transmitted the previous quarter, may be sent; and

| (b) | exceptional revisions shall be limited and reported on a different date from the regular reporting. Minor routine historical revisions to the data shall only be sent on a yearly basis, together with the transmission of data for the fourth quarter; and |
| --- | --- |

(b)

exceptional revisions shall be limited and reported on a different date from the regular reporting. Minor routine historical revisions to the data shall only be sent on a yearly basis, together with the transmission of data for the fourth quarter; and

| (c) | exceptional revisions that significantly improve the quality of the data may be sent during the year outside the regular production cycles. |
| --- | --- |

(c)

exceptional revisions that significantly improve the quality of the data may be sent during the year outside the regular production cycles.

4.   Valuation and/or accounting rules

Accounting rules followed by OFIs in drawing up their accounts shall comply with the national transposition of Directive 86/635/EEC and any other international standards applicable. Without prejudice to the prevailing accounting practices in Member States, all assets and all liabilities are to be reported on a gross basis for statistical purposes. The valuation methods are indicated under the relevant categories.

5.   Explanatory notes

NCBs shall provide explanatory notes to the ECB in accordance with Section 3 of Part 11 of Annex III to this Guideline. NCBs shall provide explanatory notes for significant revisions.

6.   Transitional provision

NCBs shall cease reporting of statistical information referring to IF statistics in the context of OFI statistics as soon as the Governing Council, taking into account the views of the Statistics Committee, decides that the available statistics on IF assets and liabilities reported under Article 18 of this Guideline are of publishable quality at euro area level, and at the latest by the fourth quarter 2009. NCBs may derive the IF statistics in accordance with Part 11 of Annex III to this Guideline from the appropriate statistical information collected for the purpose of statistics on IF assets and liabilities in accordance with Part 14 of Annex III to this Guideline.

Article 15

Securities issues statistics

1.   Scope of reporting

NCBs shall report statistical information covering all securities issues by euro area residents in any currency, both domestic and international, in accordance with Part 12 of Annex III to this Guideline.

2.   Reporting frequency and deadline

Reporting to the ECB shall be monthly. Securities issues statistics shall be transmitted to the ECB no later than five weeks after the end of the months to which the data relate. The ECB shall communicate the exact transmission dates to the NCBs in advance in the form of a reporting calendar.

3.   Explanatory notes

NCB shall provide explanatory notes to the ECB as provided for in Section 3 of Part 12 of Annex III to this Guideline.

Article 16

MFI interest rate statistics

1.   Scope of reporting

For the purposes of MIR statistics, NCBs shall report aggregated national monthly statistical information relating to outstanding amounts and new business as specified in Appendices 1 and 2 of Annex II to Regulation ECB/2001/18.

2.   Reporting frequency and deadline

This statistical information shall be reported in accordance with the yearly calendar laid down by the ECB and communicated to the NCBs by the end of September each year.

3.   Revision policy

NCBs may need to revise the previous reference month's values. Revisions arising from, for example, mistakes, reclassifications, improved reporting procedures etc. applied to data prior to the previous reference month may also occur.

They shall apply the following general principles:

| (a) | where NCBs revise the data for the period prior to the previous reference month they shall submit explanatory notes to the ECB; and |
| --- | --- |

(a)

where NCBs revise the data for the period prior to the previous reference month they shall submit explanatory notes to the ECB; and

| (b) | NCBs shall also provide explanatory notes for significant revisions; and |
| --- | --- |

(b)

NCBs shall also provide explanatory notes for significant revisions; and

| (c) | in transmitting revised data, NCBs shall take into account the established timeliness of regular reporting of MIR statistics. Exceptional revisions shall be reported outside the monthly production periods. |
| --- | --- |

(c)

in transmitting revised data, NCBs shall take into account the established timeliness of regular reporting of MIR statistics. Exceptional revisions shall be reported outside the monthly production periods.

4.   Grossing-up

Where the actual MIR reporting coverage is less than 100 % due to application of sampling, NCBs shall gross up the new business volumes data supplied to ensure 100 % coverage.

Article 17

Payments statistics

1.   Scope of reporting

NCBs shall report statistical information on payments in accordance with Part 13 of Annex III to this Guideline. This shall comprise: (i) data on payment transactions and structure, as contained in Tables 4 to 9; and (ii) related information on MFI’s and credit institutions’ balance sheet items and structural information on credit institutions, as contained in Tables 1 to 3.

Stocks data shall be reported for all items in Tables 1 to 4 and 7. All stocks shall refer to end-period figures, except for the items in Table 2 with the reference ‘average for the last reserve maintenance period’. Gross flows shall be reported for items in Tables 5, 6, 8 and 9, which consist of data on payment transactions.

NCBs shall report historical information for all items.

2.   Reporting frequency and deadline

The series shall be reported annually to the ECB, regardless of the data frequency. The data frequency shall be annual for all items in Tables 4 to 9. The MFI balance sheet information in Table 1 shall be monthly. The credit institutions’ balance sheet information contained in Tables 2 and 3 shall be quarterly except for items referred to positions with the NCB and electronic money institution items, which shall be annual. Structural information on credit institutions contained in Table 3 shall be annual. For Tables 1 to 3, if the availability of data is severely restricted, NCBs may transmit a minimum set of data to ensure a timely and valid publication.

The minimum set of data shall include:

| — | monthly series: one observation relating to end-December positions, |
| --- | --- |

—

monthly series: one observation relating to end-December positions,

| — | quarterly series: one observation relating to the fourth quarter of the year, |
| --- | --- |

—

quarterly series: one observation relating to the fourth quarter of the year,

| — | annual series: one observation relating to end-December positions. |
| --- | --- |

—

annual series: one observation relating to end-December positions.

The ECB shall communicate to the NCBs for each year the precise dates for the data submission of each production round. NCBs may transmit actual data either prior to the first production round, subject to the ECB’s confirmation of its readiness to receive data, or at any other times during production rounds.

In the absence of actual data, NCBs shall use estimates or provisional data where possible.

3.   Revision policy

The data providers or the NCBs may perform revisions based on recalculations or on estimates. NCBs shall transmit revisions to the ECB as part of the production rounds, preferably as part of the first production round.

4.   Explanatory notes

The ECB shall send to NCBs the previous year’s explanatory notes in Word format, prior to the start of the first production round, which shall be completed and/or corrected and returned to the ECB. In these explanatory notes, NCBs shall explain deviations from the requirements in detail, if possible including the impact on the data.

Article 18

Statistics on IFs’ assets and liabilities

1.   Scope of reporting

(a)   General

NCBs shall report statistical information on IF assets and liabilities in accordance with Part 14 of Annex III to this Guideline, for each of the following sub-sectors: equity funds, bond funds, mixed funds, real estate funds, hedge funds, and other funds i.e. by nature of investment, each of which shall be further broken down into open-end funds and closed-end funds i.e. by type of IF. For the purpose of IFs broken down by nature of investment, funds of funds shall be classified under the category of funds in which they primarily invest.

These requirements shall cover end-month and end-quarter stocks as well as monthly and quarterly flow adjustments (14).

14

(b)   Flow adjustments

NCBs shall report to the ECB separate data on revaluation adjustments due to price and exchange rate changes and reclassification adjustments, as set out in Part 14 of Annex III and in accordance with Annex V to this Guideline.

Financial transactions, and thereby adjustments, shall be derived in accordance with ESA 95, referred to as the ‘ESA 95 method’ where possible. NCBs may deviate from ESA 95 due to divergent national practices in accordance with Regulation ECB/2007/8. Where s-b-s stock information is available, revaluation adjustments may be derived in accordance with a common Eurosystem method, i.e. the flow-derivation method referred to in Annex V to this Guideline.

(c)   Bearer shares

If the data on bearer shares reported by IFs, MFIs and/or OFIs other than IFs in accordance with Annex I to Regulation ECB/2007/8 are incomplete or not yet available, NCBs shall provide data on bearer shares on a best estimate basis according to the geographical and sectoral breakdown in Table 1 of Part 14 of Annex III to this Guideline.

(d)   Memorandum items

To the extent that data are available, including on a best estimate basis, NCBs shall report on a monthly basis further statistical information in accordance with Table 3 of Part 14 of Annex III to this Guideline.

2.   Reporting frequency and deadline

NCBs shall report to the ECB the monthly IF stocks, revaluation adjustments and reclassification adjustments data by close of business on the 28th working day following the end of the month to which the data relate. The same deadline shall apply to the reporting of memorandum items.

th

NCBs shall report to the ECB the quarterly IF stocks, revaluation adjustments and reclassification adjustments data by close of business on the 28th working day following the end of the quarter to which the data relate.

th

3.   Revision policy

The following general rules shall apply to the revisions of monthly and quarterly data:

| (a) | the revisions shall be undertaken so that the monthly and quarterly data are consistent with each other; |
| --- | --- |

(a)

the revisions shall be undertaken so that the monthly and quarterly data are consistent with each other;

| (b) | during the regular production periods, i.e. from the 28th working day following the end of the reference month/quarter to the day the data are disseminated back to the NCBs, NCBs may revise the data referring to the previous reference quarter, to the two months preceding it, as well as to the months following the previous reference quarter; |
| --- | --- |

(b)

during the regular production periods, i.e. from the 28th working day following the end of the reference month/quarter to the day the data are disseminated back to the NCBs, NCBs may revise the data referring to the previous reference quarter, to the two months preceding it, as well as to the months following the previous reference quarter;

th

| (c) | outside the regular production periods, NCBs may also revise data referring to reference periods prior to the two months preceding the previous reference quarter, inter alia in case of mistakes, reclassifications or improved reporting procedures. |
| --- | --- |

(c)

outside the regular production periods, NCBs may also revise data referring to reference periods prior to the two months preceding the previous reference quarter, inter alia in case of mistakes, reclassifications or improved reporting procedures.

4.   Derogations and grossing-up

To ensure the quality of the euro area IF statistics, where NCBs grant derogations to the smallest IFs in accordance with Article 3(1) of Regulation ECB/2007/8, NCBs shall gross up to 100 % coverage for these IFs in the compilation of the monthly and quarterly IF assets and liabilities reported to the ECB, both for stocks and revaluation adjustments.

NCBs may choose the procedure for grossing up to 100 % coverage, provided it fulfils the following minimum standards:

| (a) | for missing breakdowns data, estimates shall be derived by applying ratios based on the corresponding investment fund sub-sector, e.g. if an open-end bond fund falls within the tail and only investment fund shares/units issued are collected, the missing breakdowns shall be derived by applying the structure of the open-end bond funds category; |
| --- | --- |

(a)

for missing breakdowns data, estimates shall be derived by applying ratios based on the corresponding investment fund sub-sector, e.g. if an open-end bond fund falls within the tail and only investment fund shares/units issued are collected, the missing breakdowns shall be derived by applying the structure of the open-end bond funds category;

| (b) | no investment fund sub-sector (e.g. open-end real-estate funds, closed-end real estate funds etc.) is completely excluded. |
| --- | --- |

(b)

no investment fund sub-sector (e.g. open-end real-estate funds, closed-end real estate funds etc.) is completely excluded.

In accordance with Article 3(2) of Regulation ECB/2007/8, derogations may be granted to IFs that due to national accounting rules value their assets at a frequency lower than quarterly. Notwithstanding such derogation, the monthly and quarterly IF data reported by NCBs to the ECB shall always include data relating to these IFs.

5.   Combined approach: derivation of aggregated data

Where the combined approach defined in Annex I of Regulation ECB/2007/8 is applied, NCBs shall derive the aggregated quarterly assets and liabilities of the IF sub-sectors in line with Table 1 of Part 14 of Annex III to this Guideline as follows:

| (a) | for securities with publicly available identification codes, the NCBs shall map the information provided on an s-b-s basis to the information derived from the CSDB or compatible national securities databases. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security of the IF. If the security identifiers are not found in the CSDB or compatible national securities databases, or the information necessary for the compilation of the assets and liabilities in line with Table 1 of Part 14 of Annex III to this Guideline is not available from the CSDB or compatible national securities databases, the NCBs shall estimate the missing data. NCBs may also collect s-b-s information on securities without publicly available identification codes by using NCB internal security identifiers; |
| --- | --- |

(a)

for securities with publicly available identification codes, the NCBs shall map the information provided on an s-b-s basis to the information derived from the CSDB or compatible national securities databases. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security of the IF. If the security identifiers are not found in the CSDB or compatible national securities databases, or the information necessary for the compilation of the assets and liabilities in line with Table 1 of Part 14 of Annex III to this Guideline is not available from the CSDB or compatible national securities databases, the NCBs shall estimate the missing data. NCBs may also collect s-b-s information on securities without publicly available identification codes by using NCB internal security identifiers;

| (b) | NCBs shall aggregate the data on securities derived under (a) and add them to the information reported for securities without publicly available identification codes to produce aggregates for: (i) securities other than shares broken down by maturity, currency and counterparty; and (ii) shares and other equity, broken down by instrument and counterparty; and (iii) total IF shares/units issued; |
| --- | --- |

(b)

NCBs shall aggregate the data on securities derived under (a) and add them to the information reported for securities without publicly available identification codes to produce aggregates for: (i) securities other than shares broken down by maturity, currency and counterparty; and (ii) shares and other equity, broken down by instrument and counterparty; and (iii) total IF shares/units issued;

| (c) | NCBs shall derive the required statistical information on the IF assets and liabilities by adding the data on securities derived under (b) and the assets and liabilities other than securities collected from resident individual IFs; |
| --- | --- |

(c)

NCBs shall derive the required statistical information on the IF assets and liabilities by adding the data on securities derived under (b) and the assets and liabilities other than securities collected from resident individual IFs;

| (d) | NCBs shall aggregate the assets and liabilities of all IFs resident in a Member State and belonging to the same sub-sector. |
| --- | --- |

(d)

NCBs shall aggregate the assets and liabilities of all IFs resident in a Member State and belonging to the same sub-sector.

The above shall also apply when NCBs collect data on IF assets and liabilities on a monthly basis in accordance with Article 6(3) of Regulation ECB/2007/8.

6.   Estimation of monthly data

In accordance with Article 6(1)(b) of Regulation ECB/2007/8, NCBs collect IF shares/units issued on a monthly basis. For reference months that are not end-quarter months, NCBs shall estimate the monthly data on IF assets and liabilities other than investment fund shares/units issued, based on the collected monthly and quarterly data unless data are collected on a monthly basis as set out in Article 6(3) of Regulation ECB/2007/8.

Where possible, NCBs shall make estimates at the individual fund level. Alternatively, an NCB may make estimates by IF sub-sector or may request the ECB to make the estimates. In the latter case the ECB may request additional information such as fund-by-fund or security-by-security data.

7.   Valuation and/or accounting rules

The valuation and/or accounting rules in Regulation ECB/2007/8 shall apply also when the NCBs report IF data to the ECB. However, for items which are subject to accrued interest the following rules shall apply:

| (a) | ‘securities other than shares’ include accrued interest; |
| --- | --- |

(a)

‘securities other than shares’ include accrued interest;

| (b) | ‘deposit and loan claims’ and ‘deposits and loans received’ exclude accrued interest which is recorded under remaining assets/liabilities. |
| --- | --- |

(b)

‘deposit and loan claims’ and ‘deposits and loans received’ exclude accrued interest which is recorded under remaining assets/liabilities.

8.   Explanatory notes

NCBs shall submit explanatory notes explaining the reasons for significant revisions. In addition, the NCBs shall provide the ECB with explanatory notes concerning reclassification adjustments. NCBs shall also provide explanatory notes concerning the revisions mentioned in Article 18(3)(c) of this Guideline.

9.   Group reporting

In accordance with Article 5(3) of Regulation ECB/2007/8, NCBs may allow IFs to report their assets and liabilities as a group, provided that this leads to results that are similar to fund-by-fund reporting. IFs which report as a group shall belong to the same sub-sector; for example, closed-end real estate funds or open-end real estate funds.

10.   Monitoring the quality of the CSDB or national securities database in the context of s-b-s reporting

NCBs shall provide to the ECB on an annual basis either: (i) indicators analysing the coverage and quality of the relevant set of securities in the CSDB in accordance with the CSDB Manual of Procedures, or (ii) the relevant information needed to derive the coverage and quality indicators.

NCBs relying on national securities databases shall once a year provide to the ECB aggregated results covering one quarter and at least two statistically significant sub-sectors of IFs. These aggregated results shall not differ by more than 5 % from those results which would be obtained when using the CSDB. This applies to information which is not reported by IFs.

The above information shall be transmitted to the ECB by the end of February each year by taking as reference the end-December data of the preceding year.

Article 19

List of MFIs for statistical purposes

1.   Scope of reporting

The variables collected to establish and maintain the list of MFIs for statistical purposes which is provided for in Article 3 of Regulation ECB/2001/13 are specified in Part 1 of Annex VI to this Guideline.

NCBs shall report updates of the variables specified in Part 1 of Annex VI to this Guideline, either when there are changes in the MFI sector or when there are changes in attributes of existing MFIs. There are changes in the MFI sector when an institution joins the MFI sector (i.e. in case of establishment of an MFI as the result of a merger, establishment of new legal entities as the result of the division of an existing MFI, establishment of a new MFI, or change in the status of a previous non-MFI such that it becomes an MFI) or when an existing MFI leaves the MFI sector (i.e. in case of involvement of an MFI in a merger, purchase of an MFI by another institution, division of an MFI into separate legal entities, change in the status of an MFI such that it becomes a non-MFI, or liquidation of an MFI).

When reporting a new institution or an institution to be modified, NCBs shall complete all mandatory variables. When reporting an institution leaving the MFI sector which is not part of a merger NCBs shall report the following information as a minimum: the type of request, i.e. deletion, and the identification code of the MFI, i.e. the ‘mfi_id’ variable.

NCBs shall not reallocate MFI identification codes of deleted MFIs to new MFIs. In the case that this action is unavoidable, NCBs shall submit a written explanation to the ECB at the same time (using the ‘object_request’ type ‘mfi_req_realloc’).

When reporting updates, NCBs may use their national character set, provided they use the Roman alphabet. NCBs shall use Unicode to correctly display all special character sets when receiving information from the ECB via the Register of Institutions and Assets Database (RIAD) Data Exchange System.

Prior to the transmission of updates to the ECB, NCBs shall carry out the validation checks in Sections 1 to 10 of Part 2 of Annex VI to this Guideline.

2.   Reporting frequency and deadline

NCBs shall transmit to the ECB where possible updates of the variables specified in Part 1 of Annex VI to this Guideline, as soon as changes in the MFI sector or in the attributes of existing MFIs occur.

If this is not possible, NCBs shall provide a written explanation for the delay between the occurrence of the event and its reporting to the ECB.

3.   Transmission standards

NCBs shall transmit updates in XML format, via the RIAD Data Exchange System, according to the document entitled ‘Exchange Specification for the RIAD Data Exchange System’. In the event of failure of the RIAD Data Exchange System, updates shall be transmitted in XML format via the N13 Cebamail account. In the event that the Cebamail system is not operational for file transfer of MFI updates or corrections, NCBs shall transfer these files by e-mail using the XML format, to the following address: birs@ecb.int.

When manual input procedures are used, NCBs shall have in place an adequate set of controls to minimise operational errors and ensure the accuracy and the consistency of the MFI updates reported via the RIAD Data Exchange System.

4.   Acquisition and error acknowledgements

On receipt of the updates, the ECB shall immediately carry out the validation checks in Sections 1 to 11 of Part 2 of Annex VI to this Guideline.

The ECB shall immediately send back to the NCBs: (i) an acquisition acknowledgement containing summary information of the MFI updates which have been processed and implemented successfully in the MFI dataset; and/or (ii) an error acknowledgement containing detailed information on the MFI updates and the validation checks which have failed. In accordance with Sections 1 to 11 of Part 2 of Annex VI to this Guideline, the ECB shall implement, in whole or in part, incomplete, incorrect or missing update requests or shall reject them.

On receipt of an error acknowledgement, NCBs shall take immediate action to transmit corrected information. If correct information depends on updates sent by other NCBs during the course of the latest month and so is not available on the ECB's website, NCBs shall contact the ECB via the N13 Cebamail account, with specific details of the information required.

5.   Dissemination of the list of MFIs and of the list of MFIs and institutions subject to minimum reserves

The ECB shall take a copy of all changes implemented in the list of MFIs every ECB working day at 17.00 Central European time (CET) and disseminate it to all NCBs. The dissemination shall contain the full details of each of the following changes reported by NCBs: (i) new MFIs; (ii) updated MFIs; (iii) deleted MFIs; (iv) reallocation of MFI identification codes; (v) change of MFI identification codes; and (vi) change of MFI identification codes involving reallocation.

At 17.00 CET every ECB working day, the ECB shall take a copy of the MFI dataset and make it available on the ECB’s website. All MFI records shall be shown, irrespective of whether they are inconsistent with Monetary Policy Eligible Counterparties (MPEC) records or not.

On the last ECB working day of each calendar month, the ECB shall take a copy of the MFI dataset along with one variable from the MPEC dataset i.e. the variable ‘reserve’ indicating whether credit institutions resident in the euro area are subject to minimum reserves or not, as at 17.00 CET. This copy shall not include inconsistent MFI-MPEC records, i.e. if a euro area credit institution is listed in the MFI dataset but not in the MPEC dataset, and vice versa. The ECB shall make available to the public a list of MFIs and institutions subject to minimum reserves on the day following the copy. If the copy is taken at 17.00 CET on a Friday, the ECB shall make available the updated information at 12.00 CET on Saturday.

At the same time as releasing the list of MFIs and institutions subject to minimum reserves on its website, the ECB shall send it to the NCBs via the RIAD Data Exchange System.

Article 20

List of IFs for statistical purposes

1.   Scope of reporting

The variables collected to establish and maintain the list of IFs for statistical purposes which is provided for in Article 4 of Regulation ECB/2007/8 are specified in Annex VII to this Guideline.

NCBs shall report updates of the variables specified in Part 1 of Annex VII to this Guideline either when there are changes in the IF sector or when there are changes in attributes of existing IFs. There are changes in the IF sector when an institution joins the IF sector or when an existing IF leaves the IFs sector.

NCBs shall derive updates by comparing their national list of IFs at the end of two successive end-of-quarters, i.e. they shall not take into account intra-quarter movements.

When reporting a new institution or an institution to be modified, NCBs shall complete all mandatory variables.

When reporting an institution leaving the IF sector, NCBs shall report the following information as a minimum: the type of request, i.e. deletion, and the identification code of the IF, i.e. the ‘if_id’ variable.

Once a year, pertaining to the 31 December reference date, NCBs shall transmit an XML file specifically to report the net asset value (NAV) per IF. That is, the NAV shall be provided separately from changes to other IFs attributes. For all IFs, the following information shall be provided: the type of request, i.e. if_req_nav, the IF’s unique identification code, the NAV amount and the applicable NAV date.

For any given reference date, information on any new IFs or changes to the identification codes of existing IFs, shall be transmitted first to the ECB, prior to transmitting NAV information.

Where possible, NCBs shall not reallocate IF identification codes of deleted IFs to new IFs. Where unavoidable, NCBs shall submit a written explanation to the ECB via the N13 Cebamail account at the same time as the IF record (using the object_request type ‘if_req_realloc’).

When reporting updates, NCBs may use their national character set, provided they use the Roman alphabet. NCBs shall use Unicode to correctly display all special character sets when receiving information from the ECB via the RIAD Data Exchange System.

Prior to the transmission of updates to the ECB, NCBs shall carry out the validation checks in Part 3 of Annex VII to this Guideline.

2.   Reporting frequency and deadline

NCBs shall transmit to the ECB updates of the variables specified in Part 1 of Annex VII to this Guideline, at least on a quarterly basis, with a timeliness of two months following the reference date. However, the NAV variable shall be updated for all investment funds on an annual basis, with a lag of maximum two months following the reference date of end-December.

3.   Transmission standards

NCBs shall transmit updates in XML file format via the ESCB-Net transmission channel, in accordance to the guidance given in the document: ‘Exchange Specification for the RIAD Data Exchange System’. The ECB will then process the data via the RIAD Data Exchange System. In the event of failure of the ESCB-Net and/or the RIAD Data Exchange System, updates shall be transmitted in XML format via the N13 Cebamail account’. In the event that the Cebamail system is not operational for file transfer of IF updates or corrections, NCBs shall transfer these files by e-mail using the XML format, to the following address: birs@ecb.int.

When manual input procedures are used, NCBs shall have in place an adequate set of controls to minimise operational errors and ensure the accuracy and the consistency of the IF updates reported via the RIAD Data Exchange System.

4.   Acquisition and error acknowledgements

On receipt of the updates, the ECB shall immediately carry out the validation checks in Part 3 of Annex VII to this Guideline.

The ECB shall immediately send back to the NCBs: (i) an acquisition acknowledgement containing summary information of the IF updates which have been processed and implemented successfully in the IF dataset; and/or (ii) an error acknowledgement containing detailed information on the IF updates and the validation checks which have failed. In accordance with Part 3 of Annex VII the ECB shall implement, in whole or in part, incomplete, incorrect or missing update requests or shall reject them.

On receipt of an error acknowledgement, NCBs shall take immediate action to transmit corrected information. If immediate action is not feasible, they shall have a maximum of four working days, i.e. until 17.59 CET on the fourth working day, to report corrected information, following the stipulated deadline for reporting.

5.   Dissemination of the list of investment funds

The ECB shall take a copy of the IF dataset, excluding values marked as confidential and the ‘NAV’ variable, at 18.00 CET on the fourth working day following the stipulated reporting date for transmitting updates. The updated information shall become available by 12.00 CET the next day. If the copy is taken at 18.00 CET on a Friday, the ECB shall make available the updated information at 12.00 CET on Saturday.

The ECB shall not publish values which have been marked as confidential.

The ECB shall not publish the ‘NAV’ per investment fund. Instead, based on the ‘NAV’, the ECB shall establish a range of size classes and the appropriate size class per investment fund.

At the same time as releasing the list of IFs on its website, the ECB shall send it to the NCBs via the RIAD Data Exchange System.

Article 21

Verification

Without prejudice to the ECB's verification rights set out in Regulation (EC) No 2533/98 and Regulation ECB/2001/13, the NCBs shall monitor and ensure the quality and reliability of statistical information made available to the ECB.

Article 22

Transmission standards

The NCBs shall use the ESCB-Net provided by the ESCB for the electronic transmission of the statistical information required by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the standard format agreed by the Statistics Committee. This requirement shall not prevent the use of any other means of transmitting statistical information as a fall back solution with the ECB’s prior consent.

Article 23

Simplified amendment procedure

Taking into account the Statistics Committee’s opinion, the ECB’s Executive Board may make any technical amendments to this Guideline’s annexes that do not change the underlying conceptual framework or affect the reporting burden on reporting agents in Member States.

Article 24

Publication

NCBs shall not publish national contributions to the monthly euro area monetary aggregates until the ECB has published these aggregates. Where NCBs publish such data, they shall be the same as data that contributed to the last published euro area aggregates. Where NCBs reproduce euro area aggregates published by the ECB, they shall reproduce them faithfully.

Article 25

Repeal

Guideline ECB/2003/2 is hereby repealed.

Article 26

Entry into force

This Guideline shall enter into force on the third day following that on which Regulation ECB/2007/8 enters into force.

Article 27

Addressees

This Guideline applies to all Eurosystem central banks.

Done at Frankfurt am Main, 1 August 2007.

For the Governing Council of the ECB

The President of the ECB

Jean-Claude TRICHET

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(1)  
  OJ L 333, 17.12.2001, p. 1. Regulation as last amended by Regulation ECB/2006/20 (OJ L 2, 5.1.2007, p. 3).

1

(2)  
  OJ L 250, 2.10.2003, p. 10.

2

(3)  
  OJ L 10, 12.1.2002, p. 24. Regulation as amended by Regulation ECB/2004/21 (OJ L 371, 18.12.2004, p. 42).

3

(4)  
  OJ L 211, 11.8.2007, p. 8.

4

(5)  
  OJ L 318, 27.11.1998, p. 8.

5

(6)  
  OJ L 372, 31.12.1986, p. 1. Directive as amended by Directive 2006/46/EC of the European Parliament and of the Council (OJ L 224, 16.8.2006, p. 1).

6

(7)  
  OJ L 58, 3.3.2003, p. 1.

7

(8)  
  OJ L 310, 30.11.1996, p. 1. Regulation as last amended by Regulation (EC) No 1267/2003 of the European Parliament and of the Council (OJ L 180, 18.7.2003, p. 1).

8

(9)  In principle the balance sheet is drawn up as at the last calendar day of the month/quarter without regard to local bank holidays. In the many cases where this is not possible the balance sheet is drawn up at the end of the last working day in accordance with national market or accounting rules.

9

(10)  I.e. transactions.

10

(11)  I.e. inclusion or exclusion of MFIs if the business has been transferred into or out of the MFI sector.

11

(12)  I.e. mergers and acquisitions.

12

(13)  European Monetary Institute, Money and Banking Statistics Compilation Guide — Guidance provided to NCBs for the compilation of money andbanking statistics for submission to the ECB, available on www.ecb.int.

13

Money and Banking Statistics Compilation Guide — Guidance provided to NCBs for the compilation of money andbanking statistics for submission to the ECB

(14)  In principle, the assets and liabilities are drawn up as at the last calendar day of the month or quarter without taking into account local bank holidays. However, in many cases this will not be possible and the assets and liabilities will be drawn up at the end of the last working day in accordance with national market or accounting rules.

14

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ANNEX I

BRIDGING TABLES

The bridging tables provide a detailed link between the accounting balance sheet items and the items to be reported for statistical purposes.

The left-hand side of the bridging tables gives, for each cell of Tables 1, 2, 3 and 4 of Annex I to Regulation ECB/2001/13, the item number, description and breakdown; the right-hand side of the bridging tables gives, for each accounting item, the item number, description and breakdown requested. Certain Regulation ECB/2001/13 balance sheet items are not applicable to the ECB's/NCBs' balance sheets (they are indicated as ‘n/a’).

BRIDGING TABLE

(Monthly data)

| Bridging table. Item-by-item correspondence |
| --- |
| LIABILITIES |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 1 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Residence | Sector | Sub-sector | Maturity | Residence | Type | Currency | Sector | Sub-sector | Maturity |
| 8 | Currency in circulation | | | | | | 1 | Banknotes in circulation | | | | | | |
| 9 | Deposits (all currencies) | Domestic | MFIs | | | | 2,1 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — current accounts (covering the minimum reserve system) | Domestic | | | | | |
| | | | | | | | 2,2 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility | Domestic | | | | | |
| | | | | | | | 2,3 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits | Domestic | | | | | |
| | | | | | | | 2,4 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Domestic | | | | | |
| | | | | | | | 2,5 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls | Domestic | | | | | |
| | | | | | | | 3 | Other liabilities to euro area credit institutions denominated in euro | Domestic | | | | | |
| | | | | | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | | | | | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | | | | |
| | | | | | | | 10,1 | Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet) | Domestic | | | | | |
| | | | | | | | 10,2 | Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet) | Domestic | | | | | |
| | | | | | | | 10,4 | Intra-Eurosystem liabilities — other liabilities within the Eurosystem | Domestic | | | | | |
| | | | | | | | 12 | Other liabilities | Domestic | Deposits | All currencies | MFIs | | |
| 9 | Deposits (all currencies) | Domestic | Non-MFIs | General government | Central government | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | | | Non-MFIs | Central government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | | Non-MFIs | Central government | |
| | | | | | | | 12 | Other liabilities | Domestic | Deposits | All currencies | Non-MFIs | Central government | |
| 9 | Deposits (all currencies) | Other participating Member States | MFIs | | | | 2,1 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — currents accounts (covering the minimum reserve system) | Other participating Member States | | | | | |
| | | | | | | | 2,2 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility | Other participating Member States | | | | | |
| | | | | | | | 2,3 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits | Other participating Member States | | | | | |
| | | | | | | | 2,4 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Other participating Member States | | | | | |
| | | | | | | | 2,5 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls | Other participating Member States | | | | | |
| | | | | | | | 3 | Other liabilities to euro area credit institutions denominated in euro | Other participating Member States | | | | | |
| | | | | | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | | | | | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | | | | |
| | | | | | | | 10,1 | Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet) | Other participating Member States | | | | | |
| | | | | | | | 10,2 | Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet) | Other participating Member States | | | | | |
| | | | | | | | 10,4 | Intra-Eurosystem liabilities — other liabilities within the Eurosystem | Other participating Member States | | | | | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Deposits | All currencies | MFIs | | |
| 9 | Deposits (all currencies) | Other participating Member States | Non-MFIs | General government | Central government | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | | | Non-MFIs | Central government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | | Non-MFIs | Central government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Deposits | All currencies | Non-MFIs | Central government | |
| 9 | Deposits (all currencies) | Rest of the world | | | | | 6 | Liabilities to non-euro area residents denominated in euro | | | | | | |
| | | | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | | | | |
| | | | | | | | 8,2 | Liabilities arising from the credit facility under ERM II | | | | | | |
| | | | | | | | 12 | Other liabilities | Rest of the world | Deposits | All currencies | | | |
| 9 | Deposits (all currencies) | Rest of the world | | | | By maturity (2 bands) | 6 | Liabilities to non-euro area residents denominated in euro | | | | | | By maturity (2 bands) |
| | | | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | | | | By maturity (2 bands) |
| | | | | | | | 8,2 | Liabilities arising from the credit facility under ERM II | | | | | | By maturity (2 bands) |
| | | | | | | | 12 | Other liabilities | Rest of the world | Deposits | All currencies | | | By maturity (2 bands) |
| 9e | Deposits (euro) | Domestic | MFIs | | | | 2,1 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — currents accounts (covering the minimum reserve system) | Domestic | | | | | |
| | | | | | | | 2,2 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility | Domestic | | | | | |
| | | | | | | | 2,3 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits | Domestic | | | | | |
| | | | | | | | 2,4 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Domestic | | | | | |
| | | | | | | | 2,5 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls | Domestic | | | | | |
| | | | | | | | 3 | Other liabilities to euro area credit institutions denominated in euro | Domestic | | | | | |
| | | | | | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | | | | | |
| | | | | | | | 10,1 | Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet) | Domestic | | | | | |
| | | | | | | | 10,2 | Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet) | Domestic | | | | | |
| | | | | | | | 10,4 | Intra-Eurosystem liabilities — other liabilities within the Eurosystem | Domestic | | | | | |
| | | | | | | | 12 | Other liabilities | Domestic | Deposits | Euro | | | |
| 9e | Deposits (euro) | Other participating Member States | MFIs | | | | 2,1 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — currents accounts (covering the minimum reserve system) | Other participating Member States | | | | | |
| | | | | | | | 2,2 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility | Other participating Member States | | | | | |
| | | | | | | | 2,3 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits | Other participating Member States | | | | | |
| | | | | | | | 2,4 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Other participating Member States | | | | | |
| | | | | | | | 2,5 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls | Other participating Member States | | | | | |
| | | | | | | | 3 | Other liabilities to euro area credit institutions denominated in euro | Other participating Member States | | | | | |
| | | | | | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | | | | | |
| | | | | | | | 10,1 | Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet) | Other participating Member States | | | | | |
| | | | | | | | 10,2 | Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet) | Other participating Member States | | | | | |
| | | | | | | | 10,4 | Intra-Eurosystem liabilities — other liabilities within the Eurosystem | Other participating Member States | | | | | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Deposits | Euro | MFIs | | |
| 9.1e | Overnight | Domestic | Non-MFIs | General government | Other general government | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Overnight | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Non-MFIs | Other general government | |
| 9.1e | Overnight | Domestic | Non-MFIs | Other residents | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Overnight | | | | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Non-MFIs | Other residents | |
| 9.1e | Overnight | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Overnight | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Other residents | Other financial intermediaries | |
| 9.1e | Overnight | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Overnight | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Other residents | Insurance corporations and pension funds | |
| 9.1e | Overnight | Domestic | Non-MFIs | Other residents | Non-financial corporations | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Overnight | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Other residents | Non-financial corporations | |
| 9.1e | Overnight | Domestic | Non-MFIs | Other residents | Households | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Overnight | | | Households | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Other residents | Households | |
| 9.1e | Overnight | Other participating Member States | Non-MFIs | General government | Other general government | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Overnight | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Euro | Non-MFIs | Other general government | |
| 9.1e | Overnight | Other participating Member States | Non-MFIs | Other residents | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Overnight | | | | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Euro | Non-MFIs | Other residents | |
| 9.1e | Overnight | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Overnight | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Euro | Other residents | Other financial intermediaries | |
| 9.1e | Overnight | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Overnight | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Euro | Other residents | Insurance corporations and pension funds | |
| 9.1e | Overnight | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Overnight | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Euro | Non-MFIs | Non-financial corporations | |
| 9.1e | Overnight | Other participating Member States | Non-MFIs | Other residents | Households | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Overnight | | | Households | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Euro | Non-MFIs | Households | |
| 9.2e | With agreed maturity | Domestic | Non-MFIs | General Government | Other general government | By maturity (3 bands) | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | With agreed maturity | | Non-MFIs | Other general government | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Euro | Non-MFIs | Other general government | By maturity (3 bands) |
| 9.2e | With agreed maturity | Domestic | Non-MFIs | Other residents | | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | With agreed maturity | | | | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Euro | Non-MFIs | Other residents | By maturity (3 bands) |
| 9.2e | With agreed maturity | Domestic | Non-MFIs | Other residents | Other financial intermediaries | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | With agreed maturity | | | Other financial intermediaries | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Euro | Non-MFIs | Other financial intermediaries | By maturity (3 bands) |
| 9.2e | With agreed maturity | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | With agreed maturity | | | Insurance corporations and pension funds | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Euro | Non-MFIs | Insurance corporations and pension funds | By maturity (3 bands) |
| 9.2e | With agreed maturity | Domestic | Non-MFIs | Other residents | Non-financial corporations | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | With agreed maturity | | | Non-financial corporations | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Euro | Non-MFIs | Non-financial corporations | By maturity (3 bands) |
| 9.2e | With agreed maturity | Domestic | Non-MFIs | Other residents | Households | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | With agreed maturity | | | Households | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Euro | Non-MFIs | Households | By maturity (3 bands) |
| 9.2e | With agreed maturity | Other participating Member States | Non-MFIs | General Government | Other general government | By maturity (3 bands) | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | With agreed maturity | | | Other general government | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Euro | Non-MFIs | Other general government | By maturity (3 bands) |
| 9.2e | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | With agreed maturity | | | | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Euro | | Other residents | By maturity (3 bands) |
| 9.2e | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | With agreed maturity | | | Other financial intermediaries | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Euro | Non-MFIs | Other financial intermediaries | By maturity (3 bands) |
| 9.2e | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | With agreed maturity | | | Insurance corporations and pension funds | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Euro | Non-MFIs | Insurance corporations and pension funds | By maturity (3 bands) |
| 9.2e | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | With agreed maturity | | | Non-financial corporations | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Euro | Non-MFIs | Non-financial corporations | By maturity (3 bands) |
| 9.2e | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Households | By maturity (3 bands) | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | With agreed maturity | | | Households | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Euro | Non-MFIs | Households | By maturity (3 bands) |
| 9.3e | Redeemable at notice | Domestic | Non-MFIs | General Government | Other general government | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Domestic | Non-MFIs | Other residents | | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Domestic | Non-MFIs | Other residents | Other financial intermediaries | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Domestic | Non-MFIs | Other residents | Non-financial corporations | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Domestic | Non-MFIs | Other residents | Households | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Other participating Member States | Non-MFIs | General Government | Other general government | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3e | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Households | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.4e | Repos | Domestic | Non-MFIs | General Government | Other general government | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Repos | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Euro | Non-MFIs | Other general government | |
| 9.4e | Repos | Domestic | Non-MFIs | Other residents | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Repos | | | | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Euro | Non-MFIs | Other residents | |
| 9.4e | Repos | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Repos | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | | Non-MFIs | Other financial intermediaries | |
| 9.4e | Repos | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Repos | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | | Non-MFIs | Insurance corporations and pension funds | |
| 9.4e | Repos | Domestic | Non-MFIs | Other residents | Non-financial corporations | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Repos | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Euro | Non-MFIs | Non-financial corporations | |
| 9.4e | Repos | Domestic | Non-MFIs | Other residents | Households | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Domestic | Repos | | | Households | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Euro | Non-MFIs | Households | |
| 9.4e | Repos | Other participating Member States | Non-MFIs | General Government | Other general government | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Repos | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Euro | Non-MFIs | Other general government | |
| 9.4e | Repos | Other participating Member States | Non-MFIs | Other residents | | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Repos | | | | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Euro | Non-MFIs | Other residents | |
| 9.4e | Repos | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Repos | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Euro | Non-MFIs | Other financial intermediaries | |
| 9.4e | Repos | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Repos | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Euro | Non-MFIs | Insurance corporations and pension funds | |
| 9.4e | Repos | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Repos | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Euro | Non-MFIs | Non-financial corporations | |
| 9.4e | Repos | Other participating Member States | Non-MFIs | Other residents | Households | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States | Repos | | | Households | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Euro | Non-MFIs | Households | |
| 9.1x | Overnight | Domestic | Non-MFIs | General Government | Other general government | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Foreign currency | Non-MFIs | Other general government | |
| 9.1x | Overnight | Domestic | Non-MFIs | Other residents | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Non-MFIs | Other residents | |
| 9.1x | Overnight | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Non-MFIs | Other financial intermediaries | |
| 9.1x | Overnight | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Euro | Non-MFIs | Insurance corporations and pension funds | |
| 9.1x | Overnight | Domestic | Non-MFIs | Other residents | Non-financial corporations | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Foreign currency | Non-MFIs | Non-financial corporations | |
| 9.1x | Overnight | Domestic | Non-MFIs | Other residents | Households | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | | Households | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | Foreign currency | Non-MFIs | Households | |
| 9.1x | Overnight | Other participating Member States | Non-MFIs | General Government | Other general government | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Foreign currency | Non-MFIs | Other general government | |
| 9.1x | Overnight | Other participating Member States | Non-MFIs | Other residents | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Foreign currency | Non-MFIs | Other residents | |
| 9.1x | Overnight | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Foreign currency | Non-MFIs | Other financial intermediaries | |
| 9.1x | Overnight | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Foreign currency | Non-MFIs | Insurance corporations and pension funds | |
| 9.1x | Overnight | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Foreign currency | Non-MFIs | Non-financial corporations | |
| 9.1x | Overnight | Other participating Member States | Non-MFIs | Other residents | Households | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | | Households | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | Foreign currency | Non-MFIs | Households | |
| 9.2x | With agreed maturity | Domestic | Non-MFIs | General Government | Other general government | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | | Other general government | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Foreign currency | Non-MFIs | Other general government | By maturity (3 bands) |
| 9.2x | With agreed maturity | Domestic | Non-MFIs | Other residents | | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | | Other residents | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Foreign currency | Non-MFIs | Other residents | By maturity (3 bands) |
| 9.2x | With agreed maturity | Domestic | Non-MFIs | Other residents | Other financial intermediaries | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | | Other financial intermediaries | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Foreign currency | Non-MFIs | Other financial intermediaries | By maturity (3 bands) |
| 9.2x | With agreed maturity | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | | Insurance corporations and pension funds | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Foreign currency | Non-MFIs | Insurance corporations and pension funds | By maturity (3 bands) |
| 9.2x | With agreed maturity | Domestic | Non-MFIs | Other residents | Non-financial corporations | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | | Non-financial corporations | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Foreign currency | Non-MFIs | Non-financial corporations | By maturity (3 bands) |
| 9.2x | With agreed maturity | Domestic | Non-MFIs | Other residents | Households | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | | Households | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | Foreign currency | Non-MFIs | Households | By maturity (3 bands) |
| 9.2x | With agreed maturity | Other participating Member States | Non-MFIs | General Government | Other general government | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | | Other general government | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Foreign currency | Non-MFIs | Other general government | By maturity (3 bands) |
| 9.2x | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | | Other residents | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Foreign currency | Non-MFIs | Other residents | By maturity (3 bands) |
| 9.2x | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | | Other financial intermediaries | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Foreign currency | Non-MFIs | Other financial intermediaries | By maturity (3 bands) |
| 9.2x | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | | Insurance corporations and pension funds | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Foreign currency | Non-MFIs | Insurance corporations and pension funds | By maturity (3 bands) |
| 9.2x | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | | Non-financial corporations | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Foreign currency | Non-MFIs | Non-financial corporations | By maturity (3 bands) |
| 9.2x | With agreed maturity | Other participating Member States | Non-MFIs | Other residents | Households | By maturity (3 bands) | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | | Households | By maturity (3 bands) |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | Foreign currency | Non-MFIs | Households | By maturity (3 bands) |
| 9.3x | Redeemable at notice | Domestic | Non-MFIs | General Government | Other general government | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Domestic | Non-MFIs | Other residents | | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Domestic | Non-MFIs | Other residents | Other financial intermediaries | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Domestic | Non-MFIs | Other residents | Non-financial corporations | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Domestic | Non-MFIs | Other residents | Households | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Other participating Member States | Non-MFIs | General Government | Other general government | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.3x | Redeemable at notice | Other participating Member States | Non-MFIs | Other residents | Households | By maturity (2 bands) | n/a | n/a | | | | | | |
| 9.4x | Repos | Domestic | Non-MFIs | General Government | Other general government | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Foreign currency | Non-MFIs | Other general government | |
| 9.4x | Repos | Domestic | Non-MFIs | Other residents | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Foreign currency | Non-MFIs | Other residents | |
| 9.4x | Repos | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | | Other financial intermediaries | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | | Non-MFIs | Other financial intermediaries | |
| 9.4x | Repos | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | | Insurance corporations and pension funds | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | | Non-MFIs | Insurance corporations and pension funds and pension funds | |
| 9.4x | Repos | Domestic | Non-MFIs | Other residents | Non-financial corporations | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | | Non-financial corporations | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Foreign currency | Non-MFIs | Non-financial corporations | |
| 9.4x | Repos | Domestic | Non-MFIs | Other residents | Households | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | | Households | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | Foreign currency | Non-MFIs | Households | |
| 9.4x | Repos | Other participating Member States | Non-MFIs | General Government | Other general government | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | | Other general government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Foreign currency | Non-MFIs | Other general government | |
| 9.4x | Repos | Other participating Member States | Non-MFIs | Other residents | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | | Non-MFIs | Other residents | |
| 9.4x | Repos | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | | Non-MFIs | Other residents | |
| 9.4x | Repos | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Foreign currency | Non-MFIs | Other residents | |
| 9.4x | Repos | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Foreign currency | Non-MFIs | Other residents | |
| 9.4x | Repos | Other participating Member States | Non-MFIs | Other residents | Households | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | | Other residents | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | Foreign currency | Non-MFIs | Other residents | |
| 10 | Money market fund shares/units | | | | | | n/a | n/a | | | | | | |
| 11e | Debt securities issued | | | | | Up to 1 year | 4 | Debt certificates issued | | | | | | Up to 1 year |
| 11e | Debt securities issued | | | | | Over 1 & up to 2 years | n/a | n/a | | | | | | |
| 11e | Debt securities issued© | | | | | Over 2 years | n/a | n/a | | | | | | |
| 11x | Debt securities issued | | | | | Up to 1 year | n/a | n/a | | | | | | |
| 11x | Debt securities issued | | | | | Over 1 & up to 2 years | n/a | n/a | | | | | | |
| 11x | Debt securities issued | | | | | Over 2 years | n/a | n/a | | | | | | |
| 12 | Capital and reserves | | | | | | (11) | (Other assets) | | | | | | |
| | | | | | | | 12 | Other liabilities | | Capital and reserves | | | | |
| | | | | | | | 13 | Provisions | | Capital and reserves | | | | |
| | | | | | | | 14 | Revaluation accounts | | | | | | |
| | | | | | | | 15 | Capital and reserves | | | | | | |
| 13 | Remaining liabilities | | | | | | 10,3 | Intra-Eurosystem liabilities — net liabilities related to allocation of euro banknotes within the Eurosystem | | Remaining liabilities | | | | |
| | | | | | | | 11 | Items in course of settlement | | Remaining liabilities | | | | |
| | | | | | | | 12 | Other liabilities | | Remaining liabilities | | | | |
| | | | | | | | 13 | Provisions | | Remaining liabilities | | | | |
| CB3 | Counterpart of SDRs | | | | | | 9 | Counterpart of SDR allocated by the IMF | | | | | | |
| Domestic intra-Eurosystem positions apply only to ECB or Deutsche Bundesbank. |

Bridging table. Item-by-item correspondence

LIABILITIES

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 1

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Residence

Sector

Sub-sector

Maturity

Residence

Type

Currency

Sector

Sub-sector

Maturity

8

Currency in circulation

1

Banknotes in circulation

9

Deposits (all currencies)

Domestic

MFIs

2,1

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — current accounts (covering the minimum reserve system)

Domestic

2,2

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility

Domestic

2,3

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits

Domestic

2,4

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Domestic

2,5

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls

Domestic

3

Other liabilities to euro area credit institutions denominated in euro

Domestic

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

7

Liabilities to euro area residents denominated in foreign currency

Domestic

10,1

Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet)

Domestic

10,2

Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet)

Domestic

10,4

Intra-Eurosystem liabilities — other liabilities within the Eurosystem

Domestic

12

Other liabilities

Domestic

Deposits

All currencies

MFIs

9

Deposits (all currencies)

Domestic

Non-MFIs

General government

Central government

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Non-MFIs

Central government

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Non-MFIs

Central government

12

Other liabilities

Domestic

Deposits

All currencies

Non-MFIs

Central government

9

Deposits (all currencies)

Other participating Member States

MFIs

2,1

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — currents accounts (covering the minimum reserve system)

Other participating Member States

2,2

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility

Other participating Member States

2,3

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits

Other participating Member States

2,4

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Other participating Member States

2,5

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls

Other participating Member States

3

Other liabilities to euro area credit institutions denominated in euro

Other participating Member States

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

10,1

Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet)

Other participating Member States

10,2

Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet)

Other participating Member States

10,4

Intra-Eurosystem liabilities — other liabilities within the Eurosystem

Other participating Member States

12

Other liabilities

Other participating Member States

Deposits

All currencies

MFIs

9

Deposits (all currencies)

Other participating Member States

Non-MFIs

General government

Central government

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Non-MFIs

Central government

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Non-MFIs

Central government

12

Other liabilities

Other participating Member States

Deposits

All currencies

Non-MFIs

Central government

9

Deposits (all currencies)

Rest of the world

6

Liabilities to non-euro area residents denominated in euro

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

8,2

Liabilities arising from the credit facility under ERM II

12

Other liabilities

Rest of the world

Deposits

All currencies

9

Deposits (all currencies)

Rest of the world

By maturity (2 bands)

6

Liabilities to non-euro area residents denominated in euro

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

By maturity (2 bands)

8,2

Liabilities arising from the credit facility under ERM II

By maturity (2 bands)

12

Other liabilities

Rest of the world

Deposits

All currencies

By maturity (2 bands)

9e

Deposits (euro)

Domestic

MFIs

2,1

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — currents accounts (covering the minimum reserve system)

Domestic

2,2

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility

Domestic

2,3

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits

Domestic

2,4

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Domestic

2,5

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls

Domestic

3

Other liabilities to euro area credit institutions denominated in euro

Domestic

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

10,1

Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet)

Domestic

10,2

Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet)

Domestic

10,4

Intra-Eurosystem liabilities — other liabilities within the Eurosystem

Domestic

12

Other liabilities

Domestic

Deposits

Euro

9e

Deposits (euro)

Other participating Member States

MFIs

2,1

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — currents accounts (covering the minimum reserve system)

Other participating Member States

2,2

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit facility

Other participating Member States

2,3

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits

Other participating Member States

2,4

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Other participating Member States

2,5

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposits related to margin calls

Other participating Member States

3

Other liabilities to euro area credit institutions denominated in euro

Other participating Member States

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

10,1

Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves (only ECB's balance sheet)

Other participating Member States

10,2

Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet)

Other participating Member States

10,4

Intra-Eurosystem liabilities — other liabilities within the Eurosystem

Other participating Member States

12

Other liabilities

Other participating Member States

Deposits

Euro

MFIs

9.1e

Overnight

Domestic

Non-MFIs

General government

Other general government

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Overnight

Other general government

12

Other liabilities

Domestic

Overnight

Euro

Non-MFIs

Other general government

9.1e

Overnight

Domestic

Non-MFIs

Other residents

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Overnight

12

Other liabilities

Domestic

Overnight

Euro

Non-MFIs

Other residents

9.1e

Overnight

Domestic

Non-MFIs

Other residents

Other financial intermediaries

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Overnight

Other financial intermediaries

12

Other liabilities

Domestic

Overnight

Euro

Other residents

Other financial intermediaries

9.1e

Overnight

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Overnight

Insurance corporations and pension funds

12

Other liabilities

Domestic

Overnight

Euro

Other residents

Insurance corporations and pension funds

9.1e

Overnight

Domestic

Non-MFIs

Other residents

Non-financial corporations

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Overnight

Non-financial corporations

12

Other liabilities

Domestic

Overnight

Euro

Other residents

Non-financial corporations

9.1e

Overnight

Domestic

Non-MFIs

Other residents

Households

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Overnight

Households

12

Other liabilities

Domestic

Overnight

Euro

Other residents

Households

9.1e

Overnight

Other participating Member States

Non-MFIs

General government

Other general government

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Overnight

Other general government

12

Other liabilities

Other participating Member States

Overnight

Euro

Non-MFIs

Other general government

9.1e

Overnight

Other participating Member States

Non-MFIs

Other residents

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Overnight

12

Other liabilities

Other participating Member States

Overnight

Euro

Non-MFIs

Other residents

9.1e

Overnight

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Overnight

Other financial intermediaries

12

Other liabilities

Other participating Member States

Overnight

Euro

Other residents

Other financial intermediaries

9.1e

Overnight

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Overnight

Insurance corporations and pension funds

12

Other liabilities

Other participating Member States

Overnight

Euro

Other residents

Insurance corporations and pension funds

9.1e

Overnight

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Overnight

Non-financial corporations

12

Other liabilities

Other participating Member States

Overnight

Euro

Non-MFIs

Non-financial corporations

9.1e

Overnight

Other participating Member States

Non-MFIs

Other residents

Households

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Overnight

Households

12

Other liabilities

Other participating Member States

Overnight

Euro

Non-MFIs

Households

9.2e

With agreed maturity

Domestic

Non-MFIs

General Government

Other general government

By maturity (3 bands)

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

With agreed maturity

Non-MFIs

Other general government

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Euro

Non-MFIs

Other general government

By maturity (3 bands)

9.2e

With agreed maturity

Domestic

Non-MFIs

Other residents

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

With agreed maturity

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Euro

Non-MFIs

Other residents

By maturity (3 bands)

9.2e

With agreed maturity

Domestic

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

With agreed maturity

Other financial intermediaries

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Euro

Non-MFIs

Other financial intermediaries

By maturity (3 bands)

9.2e

With agreed maturity

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

With agreed maturity

Insurance corporations and pension funds

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Euro

Non-MFIs

Insurance corporations and pension funds

By maturity (3 bands)

9.2e

With agreed maturity

Domestic

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

With agreed maturity

Non-financial corporations

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Euro

Non-MFIs

Non-financial corporations

By maturity (3 bands)

9.2e

With agreed maturity

Domestic

Non-MFIs

Other residents

Households

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

With agreed maturity

Households

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Euro

Non-MFIs

Households

By maturity (3 bands)

9.2e

With agreed maturity

Other participating Member States

Non-MFIs

General Government

Other general government

By maturity (3 bands)

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

With agreed maturity

Other general government

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Euro

Non-MFIs

Other general government

By maturity (3 bands)

9.2e

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

With agreed maturity

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Euro

Other residents

By maturity (3 bands)

9.2e

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

With agreed maturity

Other financial intermediaries

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Euro

Non-MFIs

Other financial intermediaries

By maturity (3 bands)

9.2e

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

With agreed maturity

Insurance corporations and pension funds

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Euro

Non-MFIs

Insurance corporations and pension funds

By maturity (3 bands)

9.2e

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

With agreed maturity

Non-financial corporations

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Euro

Non-MFIs

Non-financial corporations

By maturity (3 bands)

9.2e

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Households

By maturity (3 bands)

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

With agreed maturity

Households

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Euro

Non-MFIs

Households

By maturity (3 bands)

9.3e

Redeemable at notice

Domestic

Non-MFIs

General Government

Other general government

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Domestic

Non-MFIs

Other residents

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Domestic

Non-MFIs

Other residents

Other financial intermediaries

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Domestic

Non-MFIs

Other residents

Non-financial corporations

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Domestic

Non-MFIs

Other residents

Households

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Other participating Member States

Non-MFIs

General Government

Other general government

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

By maturity (2 bands)

n/a

n/a

9.3e

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Households

By maturity (2 bands)

n/a

n/a

9.4e

Repos

Domestic

Non-MFIs

General Government

Other general government

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Repos

Other general government

12

Other liabilities

Domestic

Repos

Euro

Non-MFIs

Other general government

9.4e

Repos

Domestic

Non-MFIs

Other residents

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Repos

12

Other liabilities

Domestic

Repos

Euro

Non-MFIs

Other residents

9.4e

Repos

Domestic

Non-MFIs

Other residents

Other financial intermediaries

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Repos

Other financial intermediaries

12

Other liabilities

Domestic

Repos

Non-MFIs

Other financial intermediaries

9.4e

Repos

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Repos

Insurance corporations and pension funds

12

Other liabilities

Domestic

Repos

Non-MFIs

Insurance corporations and pension funds

9.4e

Repos

Domestic

Non-MFIs

Other residents

Non-financial corporations

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Repos

Non-financial corporations

12

Other liabilities

Domestic

Repos

Euro

Non-MFIs

Non-financial corporations

9.4e

Repos

Domestic

Non-MFIs

Other residents

Households

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Domestic

Repos

Households

12

Other liabilities

Domestic

Repos

Euro

Non-MFIs

Households

9.4e

Repos

Other participating Member States

Non-MFIs

General Government

Other general government

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Repos

Other general government

12

Other liabilities

Other participating Member States

Repos

Euro

Non-MFIs

Other general government

9.4e

Repos

Other participating Member States

Non-MFIs

Other residents

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Repos

12

Other liabilities

Other participating Member States

Repos

Euro

Non-MFIs

Other residents

9.4e

Repos

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Repos

Other financial intermediaries

12

Other liabilities

Other participating Member States

Repos

Euro

Non-MFIs

Other financial intermediaries

9.4e

Repos

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Repos

Insurance corporations and pension funds

12

Other liabilities

Other participating Member States

Repos

Euro

Non-MFIs

Insurance corporations and pension funds

9.4e

Repos

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Repos

Non-financial corporations

12

Other liabilities

Other participating Member States

Repos

Euro

Non-MFIs

Non-financial corporations

9.4e

Repos

Other participating Member States

Non-MFIs

Other residents

Households

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States

Repos

Households

12

Other liabilities

Other participating Member States

Repos

Euro

Non-MFIs

Households

9.1x

Overnight

Domestic

Non-MFIs

General Government

Other general government

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Other general government

12

Other liabilities

Domestic

Overnight

Foreign currency

Non-MFIs

Other general government

9.1x

Overnight

Domestic

Non-MFIs

Other residents

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Other residents

12

Other liabilities

Domestic

Overnight

Euro

Non-MFIs

Other residents

9.1x

Overnight

Domestic

Non-MFIs

Other residents

Other financial intermediaries

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Other financial intermediaries

12

Other liabilities

Domestic

Overnight

Euro

Non-MFIs

Other financial intermediaries

9.1x

Overnight

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Insurance corporations and pension funds

12

Other liabilities

Domestic

Overnight

Euro

Non-MFIs

Insurance corporations and pension funds

9.1x

Overnight

Domestic

Non-MFIs

Other residents

Non-financial corporations

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Non-financial corporations

12

Other liabilities

Domestic

Overnight

Foreign currency

Non-MFIs

Non-financial corporations

9.1x

Overnight

Domestic

Non-MFIs

Other residents

Households

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Households

12

Other liabilities

Domestic

Overnight

Foreign currency

Non-MFIs

Households

9.1x

Overnight

Other participating Member States

Non-MFIs

General Government

Other general government

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Other general government

12

Other liabilities

Other participating Member States

Overnight

Foreign currency

Non-MFIs

Other general government

9.1x

Overnight

Other participating Member States

Non-MFIs

Other residents

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Other residents

12

Other liabilities

Other participating Member States

Overnight

Foreign currency

Non-MFIs

Other residents

9.1x

Overnight

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Other financial intermediaries

12

Other liabilities

Other participating Member States

Overnight

Foreign currency

Non-MFIs

Other financial intermediaries

9.1x

Overnight

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Insurance corporations and pension funds

12

Other liabilities

Other participating Member States

Overnight

Foreign currency

Non-MFIs

Insurance corporations and pension funds

9.1x

Overnight

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Non-financial corporations

12

Other liabilities

Other participating Member States

Overnight

Foreign currency

Non-MFIs

Non-financial corporations

9.1x

Overnight

Other participating Member States

Non-MFIs

Other residents

Households

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Households

12

Other liabilities

Other participating Member States

Overnight

Foreign currency

Non-MFIs

Households

9.2x

With agreed maturity

Domestic

Non-MFIs

General Government

Other general government

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Other general government

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Foreign currency

Non-MFIs

Other general government

By maturity (3 bands)

9.2x

With agreed maturity

Domestic

Non-MFIs

Other residents

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Other residents

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Foreign currency

Non-MFIs

Other residents

By maturity (3 bands)

9.2x

With agreed maturity

Domestic

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Other financial intermediaries

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Foreign currency

Non-MFIs

Other financial intermediaries

By maturity (3 bands)

9.2x

With agreed maturity

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Insurance corporations and pension funds

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Foreign currency

Non-MFIs

Insurance corporations and pension funds

By maturity (3 bands)

9.2x

With agreed maturity

Domestic

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Non-financial corporations

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Foreign currency

Non-MFIs

Non-financial corporations

By maturity (3 bands)

9.2x

With agreed maturity

Domestic

Non-MFIs

Other residents

Households

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Households

By maturity (3 bands)

12

Other liabilities

Domestic

With agreed maturity

Foreign currency

Non-MFIs

Households

By maturity (3 bands)

9.2x

With agreed maturity

Other participating Member States

Non-MFIs

General Government

Other general government

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Other general government

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Foreign currency

Non-MFIs

Other general government

By maturity (3 bands)

9.2x

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Other residents

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Foreign currency

Non-MFIs

Other residents

By maturity (3 bands)

9.2x

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Other financial intermediaries

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Foreign currency

Non-MFIs

Other financial intermediaries

By maturity (3 bands)

9.2x

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Insurance corporations and pension funds

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Foreign currency

Non-MFIs

Insurance corporations and pension funds

By maturity (3 bands)

9.2x

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Non-financial corporations

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Foreign currency

Non-MFIs

Non-financial corporations

By maturity (3 bands)

9.2x

With agreed maturity

Other participating Member States

Non-MFIs

Other residents

Households

By maturity (3 bands)

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Households

By maturity (3 bands)

12

Other liabilities

Other participating Member States

With agreed maturity

Foreign currency

Non-MFIs

Households

By maturity (3 bands)

9.3x

Redeemable at notice

Domestic

Non-MFIs

General Government

Other general government

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Domestic

Non-MFIs

Other residents

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Domestic

Non-MFIs

Other residents

Other financial intermediaries

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Domestic

Non-MFIs

Other residents

Non-financial corporations

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Domestic

Non-MFIs

Other residents

Households

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Other participating Member States

Non-MFIs

General Government

Other general government

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

By maturity (2 bands)

n/a

n/a

9.3x

Redeemable at notice

Other participating Member States

Non-MFIs

Other residents

Households

By maturity (2 bands)

n/a

n/a

9.4x

Repos

Domestic

Non-MFIs

General Government

Other general government

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Other general government

12

Other liabilities

Domestic

Repos

Foreign currency

Non-MFIs

Other general government

9.4x

Repos

Domestic

Non-MFIs

Other residents

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Other residents

12

Other liabilities

Domestic

Repos

Foreign currency

Non-MFIs

Other residents

9.4x

Repos

Domestic

Non-MFIs

Other residents

Other financial intermediaries

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Other financial intermediaries

12

Other liabilities

Domestic

Repos

Non-MFIs

Other financial intermediaries

9.4x

Repos

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Insurance corporations and pension funds

12

Other liabilities

Domestic

Repos

Non-MFIs

Insurance corporations and pension funds and pension funds

9.4x

Repos

Domestic

Non-MFIs

Other residents

Non-financial corporations

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Non-financial corporations

12

Other liabilities

Domestic

Repos

Foreign currency

Non-MFIs

Non-financial corporations

9.4x

Repos

Domestic

Non-MFIs

Other residents

Households

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Households

12

Other liabilities

Domestic

Repos

Foreign currency

Non-MFIs

Households

9.4x

Repos

Other participating Member States

Non-MFIs

General Government

Other general government

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Other general government

12

Other liabilities

Other participating Member States

Repos

Foreign currency

Non-MFIs

Other general government

9.4x

Repos

Other participating Member States

Non-MFIs

Other residents

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Other residents

12

Other liabilities

Other participating Member States

Repos

Non-MFIs

Other residents

9.4x

Repos

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Other residents

12

Other liabilities

Other participating Member States

Repos

Non-MFIs

Other residents

9.4x

Repos

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Other residents

12

Other liabilities

Other participating Member States

Repos

Foreign currency

Non-MFIs

Other residents

9.4x

Repos

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Other residents

12

Other liabilities

Other participating Member States

Repos

Foreign currency

Non-MFIs

Other residents

9.4x

Repos

Other participating Member States

Non-MFIs

Other residents

Households

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Other residents

12

Other liabilities

Other participating Member States

Repos

Foreign currency

Non-MFIs

Other residents

10

Money market fund shares/units

n/a

n/a

11e

Debt securities issued

Up to 1 year

4

Debt certificates issued

Up to 1 year

11e

Debt securities issued

Over 1 & up to 2 years

n/a

n/a

11e

Debt securities issued©

Over 2 years

n/a

n/a

11x

Debt securities issued

Up to 1 year

n/a

n/a

11x

Debt securities issued

Over 1 & up to 2 years

n/a

n/a

11x

Debt securities issued

Over 2 years

n/a

n/a

12

Capital and reserves

(11)

(Other assets)

12

Other liabilities

Capital and reserves

13

Provisions

Capital and reserves

14

Revaluation accounts

15

Capital and reserves

13

Remaining liabilities

10,3

Intra-Eurosystem liabilities — net liabilities related to allocation of euro banknotes within the Eurosystem

Remaining liabilities

11

Items in course of settlement

Remaining liabilities

12

Other liabilities

Remaining liabilities

13

Provisions

Remaining liabilities

CB3

Counterpart of SDRs

9

Counterpart of SDR allocated by the IMF

Domestic intra-Eurosystem positions apply only to ECB or Deutsche Bundesbank.

BRIDGING TABLE

(Monthly data)

| Bridging table. Item-by-item correspondence |
| --- |
| ASSETS |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 1 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Residence | Sector | Sub-sector | Purpose | Maturity | Residence | Type | Sector | Sub-sector | Purpose | Maturity/currency |
| 1 | Cash (all currencies) | | | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Cash | | | | | |
| | | | | | | | | 11 | Other assets | | | | | | | |
| 1e | Cash, of which euro | | | | | | | 11 | Other assets | | | | | | | |
| 2 | Loans | Domestic | MFIs | | | | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | | | |
| | | | | | | | | 5,1 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — main refinancing operations | Domestic | | | | | | |
| | | | | | | | | 5,2 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — longer-term refinancing operations | Domestic | | | | | | |
| | | | | | | | | 5,3 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Domestic | | | | | | |
| | | | | | | | | 5,4 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — structural reverse operations | Domestic | | | | | | |
| | | | | | | | | 5,5 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — marginal lending facility | Domestic | | | | | | |
| | | | | | | | | 5,6 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — credits related to margin calls | Domestic | | | | | | |
| | | | | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Domestic | Loans | | | | | |
| | | | | | | | | 9,2 | Intra-Eurosystem claims — claims equivalent to the transfer of foreign reserves (only NCBs' balance sheet) | Domestic | | | | | | |
| | | | | | | | | 9,3 | Intra-Eurosystem claims — claims related to promissory notes backing the issuance of ECB debt certificates (only ECB's balance sheet) | Domestic | | | | | | |
| | | | | | | | | 9,5 | Intra-Eurosystem claims — other claims within the Eurosystem | Domestic | | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Loans | MFIs | | | | |
| 2 | Loans | Domestic | Non-MFIs | General government | | | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | | | |
| | | | | | | | | 8 | General government debt denominated in euro | Domestic | Loans | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | General government | | | |
| 2 | Loans | Domestic | Non-MFIs | Other residents | | | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | | | |
| 2 | Loans | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | Other financial intermediaries | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Other financial intermediaries | | By maturity (3 bands) |
| 2 | Loans | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | Insurance corporations and pension funds | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Insurance corporations and pension funds | | By maturity (3 bands) |
| 2 | Loans | Domestic | Non-MFIs | Other residents | Non-financial corporations | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | Non-financial corporations | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Non-financial corporations | | By maturity (3 bands) |
| 2 | Loans | Domestic | Non-MFIs | Other residents | Households | Consumer credit | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | Households | Consumer credit | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Households | Consumer credit | By maturity (3 bands) |
| 2 | Loans | Domestic | Non-MFIs | Other residents | Households | Lending for house purchase | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | Households | Lending for house purchase | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Households | Lending for house purchase | By maturity (3 bands) |
| 2 | Loans | Domestic | Non-MFIs | Other residents | Households | Other (residual) | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | | Households | Other (residual) | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Households | Other (residual) | By maturity (3 bands) |
| 2 | Loans | Other participating Member States | MFIs | | | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | | | |
| | | | | | | | | 5,1 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — main refinancing operations | Other participating Member States | | | | | | |
| | | | | | | | | 5,2 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — longer-term refinancing operations | Other participating Member States | | | | | | |
| | | | | | | | | 5,3 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Other participating Member States | | | | | | |
| | | | | | | | | 5,4 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — structural reverse operations | Other participating Member States | | | | | | |
| | | | | | | | | 5,5 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — marginal lending facility | Other participating Member States | | | | | | |
| | | | | | | | | 5,6 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — credits related to margin calls | Other participating Member States | | | | | | |
| | | | | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Other participating Member States | Loans | | | | | |
| | | | | | | | | 9,2 | Intra-Eurosystem claims — claims equivalent to the transfer of foreign reserves (only NCBs' balance sheet) | Other participating Member States | | | | | | |
| | | | | | | | | 9,3 | Intra-Eurosystem claims — claim related to promissory notes backing the issuance of ECB debt certificates (only ECB's balance sheet) | Other participating Member States | | | | | | |
| | | | | | | | | 9,5 | Intra-Eurosystem claims — other claims within the Eurosystem | Other participating Member States | | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | MFIs | | | | |
| 2 | Loans | Other participating Member States | Non-MFIs | General government | | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | | | |
| | | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Loans | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | General government | | | |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | | | |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | Other financial intermediaries | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Other financial intermediaries | | By maturity (3 bands) |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | Insurance corporations and pension funds | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Insurance corporations and pension funds | | By maturity (3 bands) |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | Non-financial corporations | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Non-financial corporations | | By maturity (3 bands) |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | Households | Consumer credit | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | Households | Consumer credit | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Households | Consumer credit | By maturity (3 bands) |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | Households | Lending for house purchase | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | Households | Lending for house purchase | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Households | Lending for house purchase | By maturity (3 bands) |
| 2 | Loans | Other participating Member States | Non-MFIs | Other residents | Households | Other (residual) | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | | Households | Other (residual) | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Households | Other (residual) | By maturity (3 bands) |
| 2 | Loans | Rest of the world | | | | | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Loans | | | | | |
| | | | | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | | | | | |
| | | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Loans | | | | | |
| | | | | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | | | | | | | |
| | | | | | | | | 11 | Other assets | Rest of the world | Loans | | | | | |
| 2 | Loans | Rest of the world | | | | | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Loans | | | | | |
| | | | | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | | | | | Up to 1 year |
| | | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Loans | | | | | Up to 1 year |
| | | | | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | | | | | | | |
| | | | | | | | | 11 | Other assets | Rest of the world | Loans | | | | | Up to 1 year |
| 2 | Loans | Rest of the world | | | | | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | | | | | Over 1 year |
| | | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Loans | | | | | Over 1 year |
| | | | | | | | | 11 | Other assets | Rest of the world | Loans | | | | | Over 1 year |
| 2e | Loans, of which euro | Domestic | Non-MFIs | General government | | | | 8 | General government debt denominated in euro | Domestic | Loans | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | General government | | | Euro |
| 2e | Loans, of which euro | Domestic | Non-MFIs | Other residents | | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | | | Euro |
| 2e | Loans, of which euro | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Other financial intermediaries | | Euro |
| 2e | Loans, of which euro | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Insurance corporations and pension funds | | Euro |
| 2e | Loans, of which euro | Domestic | Non-MFIs | Other residents | Non-financial corporations | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Non-financial corporations | | Euro |
| 2e | Loans, of which euro | Domestic | Non-MFIs | Other residents | Households | | | 11 | Other assets | Domestic | Loans | Non-MFIs | Other residents | Households | | Euro |
| 2e | Loans, of which euro | Other participating Member States | Non-MFIs | General government | | | | 8 | General government debt denominated in euro | Other participating Member States | Loans | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | General government | | | Euro |
| 2e | Loans, of which euro | Other participating Member States | Non-MFIs | Other residents | | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | | | Euro |
| 2e | Loans, of which euro | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Other financial intermediaries | | Euro |
| 2e | Loans, of which euro | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Insurance corporations and pension funds | | Euro |
| 2e | Loans, of which euro | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Non-financial corporations | | Euro |
| 2e | Loans, of which euro | Other participating Member States | Non-MFIs | Other residents | Households | | | 11 | Other assets | Other participating Member States | Loans | Non-MFIs | Other residents | Households | | Euro |
| 3e | Securities other than shares — euro | Domestic | Non-MFIs | General government | | | | 7 | Securities of euro area residents denominated in euro | Domestic | Securities (other than shares) | Non-MFIs | General government | | | |
| | | | | | | | | 8 | General government debt denominated in euro | Domestic | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Non-MFIs | General government | | | Euro |
| 3e | Securities other than shares — euro | Domestic | Non-MFIs | Other residents | | | | 7 | Securities of euro area residents denominated in euro | Domestic | Securities (other than shares) | Non-MFIs | Other residents | | | |
| | | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Non-MFIs | Other residents | | | Euro |
| 3e | Securities other than shares — euro | Other participating Member States | Non-MFIs | General government | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | Securities (other than shares) | Non-MFIs | General government | | | |
| | | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Non-MFIs | General government | | | Euro |
| 3e | Securities other than shares — euro | Other participating Member States | Non-MFIs | Other residents | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | Securities (other than shares) | Non-MFIs | Other residents | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Non-MFIs | Other residents | | | Euro |
| 3e | Securities other than shares — euro | Domestic | MFIs | | | | By maturity (3 bands) | 6 | Other claims on euro area credit institutions denominated in euro | Domestic | Securities (other than shares) | MFIs | | | | By maturity (3 bands) |
| | | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | Securities (other than shares) | MFIs | | | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | MFIs | | | | By maturity (3 bands) / Euro |
| 3e | Securities other than shares — euro | Other participating Member States | MFIs | | | | By maturity (3 bands) | 6 | Other claims on euro area credit institutions denominated in euro | Other participating Member States | Securities (other than shares) | MFIs | | | | By maturity (3 bands) |
| | | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | Securities (other than shares) | MFIs | | | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | MFIs | | | | By maturity (3 bands) / Euro |
| 3x | Securities other than shares — foreign currencies | Domestic | Non-MFIs | General government | | | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Non-MFIs | General government | | | Foreign currencies |
| 3x | Securities other than shares — foreign currencies | Domestic | Non-MFIs | Other residents | | | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Non-MFIs | Other residents | | | Foreign currencies |
| 3x | Securities other than shares — foreign currencies | Other participating Member States | Non-MFIs | General government | | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Non-MFIs | General government | | | Foreign currencies |
| 3x | Securities other than shares — foreign currencies | Other participating Member States | Non-MFIs | Other residents | | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Non-MFIs | Other residents | | | Foreign currencies |
| 3x | Securities other than shares — foreign currencies | Domestic | MFIs | | | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | | | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | MFIs | | | | By maturity (3 bands) / Foreign currencies |
| 3x | Securities other than shares — foreign currencies | Other participating Member States | MFIs | | | | By maturity (3 bands) | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | | | | By maturity (3 bands) |
| | | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | MFIs | | | | By maturity (3 bands) / Foreign currencies |
| 3 | Securities other than shares | Rest of the world | | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Securities (other than shares) | | | | | |
| | | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Securities (other than shares) | | | | | |
| | | | | | | | | 11 | Other assets | Rest of the world | Securities (other than shares) | | | | | |
| 4 | MMF shares/units | Domestic | MFIs | | | | | 11 | Other assets | Domestic | MMF shares/units | | | | | |
| 4 | MMF shares/units | Other participating Member States | MFIs | | | | | 11 | Other assets | Other participating Member States | MMF shares/units | | | | | |
| 5 | Shares & other equity | Domestic | MFIs | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Domestic | Shares & other equity | | | | | |
| | | | | | | | | 9,1 | Intra-Eurosystem claims — participating interest in ECB (only NCBs' balance sheet) | Domestic | | | | | | |
| | | | | | | | | 11 | Other assets | Domestic | Shares & other equity | MFIs | | | | |
| 5 | Shares & other equity | Domestic | Non-MFIs | Other residents | | | | 11 | Other assets | Domestic | Shares & other equity | Non-MFIs | | | | |
| 5 | Shares & other equity | Other participating Member States | MFIs | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Other participating Member States | Shares & other equity | | | | | |
| | | | | | | | | 9,1 | Intra-Eurosystem claims — participating interest in ECB (only NCBs' balance sheet) | Other participating Member States | | | | | | |
| | | | | | | | | 11 | Other assets | Other participating Member States | Shares & other equity | MFIs | | | | |
| 5 | Shares & other equity | Other participating Member States | Non-MFIs | Other residents | | | | 11 | Other assets | Other participating Member States | Shares & other equity | Non-MFIs | | | | |
| 5 | Shares & other equity | Rest of the world | | | | | | 11 | Other assets | Rest of the world | Shares & other equity | | | | | |
| 6 | Fixed assets | | | | | | | 11 | Other assets | | Fixed assets | | | | | |
| 7 | Remaining assets | | | | | | | 9,4 | Intra-Eurosystem claims — net claims related to the allocation of euro banknotes within the Eurosystem | | Remaining assets | | | | | |
| | | | | | | | | 10 | Items in course of settlement | | Remaining assets | | | | | |
| | | | | | | | | 11 | Other assets | | Remaining assets | | | | | |
| CB1 | Gold & gold receiv. (only monetary gold) | | | | | | | 1 | Gold and gold receivables | | | | | | | |
| CB2 | Receivables from IMF — drawing rights, SDRs, other claims | | | | | | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | SDRs | | | | | |
| Domestic intra-Eurosystem positions apply only to ECB or Deutsche Bundesbank. |

Bridging table. Item-by-item correspondence

ASSETS

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 1

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Residence

Sector

Sub-sector

Purpose

Maturity

Residence

Type

Sector

Sub-sector

Purpose

Maturity/currency

1

Cash (all currencies)

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Cash

11

Other assets

1e

Cash, of which euro

11

Other assets

2

Loans

Domestic

MFIs

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

5,1

Lending to euro area credit institutions related to monetary policy operations denominated in euro — main refinancing operations

Domestic

5,2

Lending to euro area credit institutions related to monetary policy operations denominated in euro — longer-term refinancing operations

Domestic

5,3

Lending to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Domestic

5,4

Lending to euro area credit institutions related to monetary policy operations denominated in euro — structural reverse operations

Domestic

5,5

Lending to euro area credit institutions related to monetary policy operations denominated in euro — marginal lending facility

Domestic

5,6

Lending to euro area credit institutions related to monetary policy operations denominated in euro — credits related to margin calls

Domestic

6

Other claims on euro area credit institutions denominated in euro

Domestic

Loans

9,2

Intra-Eurosystem claims — claims equivalent to the transfer of foreign reserves (only NCBs' balance sheet)

Domestic

9,3

Intra-Eurosystem claims — claims related to promissory notes backing the issuance of ECB debt certificates (only ECB's balance sheet)

Domestic

9,5

Intra-Eurosystem claims — other claims within the Eurosystem

Domestic

11

Other assets

Domestic

Loans

MFIs

2

Loans

Domestic

Non-MFIs

General government

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

8

General government debt denominated in euro

Domestic

Loans

11

Other assets

Domestic

Loans

Non-MFIs

General government

2

Loans

Domestic

Non-MFIs

Other residents

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

2

Loans

Domestic

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Other financial intermediaries

By maturity (3 bands)

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

2

Loans

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Insurance corporations and pension funds

By maturity (3 bands)

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

2

Loans

Domestic

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Non-financial corporations

By maturity (3 bands)

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

2

Loans

Domestic

Non-MFIs

Other residents

Households

Consumer credit

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Households

Consumer credit

By maturity (3 bands)

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Households

Consumer credit

By maturity (3 bands)

2

Loans

Domestic

Non-MFIs

Other residents

Households

Lending for house purchase

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Households

Lending for house purchase

By maturity (3 bands)

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Households

Lending for house purchase

By maturity (3 bands)

2

Loans

Domestic

Non-MFIs

Other residents

Households

Other (residual)

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Households

Other (residual)

By maturity (3 bands)

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Households

Other (residual)

By maturity (3 bands)

2

Loans

Other participating Member States

MFIs

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

5,1

Lending to euro area credit institutions related to monetary policy operations denominated in euro — main refinancing operations

Other participating Member States

5,2

Lending to euro area credit institutions related to monetary policy operations denominated in euro — longer-term refinancing operations

Other participating Member States

5,3

Lending to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Other participating Member States

5,4

Lending to euro area credit institutions related to monetary policy operations denominated in euro — structural reverse operations

Other participating Member States

5,5

Lending to euro area credit institutions related to monetary policy operations denominated in euro — marginal lending facility

Other participating Member States

5,6

Lending to euro area credit institutions related to monetary policy operations denominated in euro — credits related to margin calls

Other participating Member States

6

Other claims on euro area credit institutions denominated in euro

Other participating Member States

Loans

9,2

Intra-Eurosystem claims — claims equivalent to the transfer of foreign reserves (only NCBs' balance sheet)

Other participating Member States

9,3

Intra-Eurosystem claims — claim related to promissory notes backing the issuance of ECB debt certificates (only ECB's balance sheet)

Other participating Member States

9,5

Intra-Eurosystem claims — other claims within the Eurosystem

Other participating Member States

11

Other assets

Other participating Member States

Loans

MFIs

2

Loans

Other participating Member States

Non-MFIs

General government

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

8

General government debt denominated in euro

Other participating Member States

Loans

11

Other assets

Other participating Member States

Loans

Non-MFIs

General government

2

Loans

Other participating Member States

Non-MFIs

Other residents

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

2

Loans

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Other financial intermediaries

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Other financial intermediaries

By maturity (3 bands)

2

Loans

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Insurance corporations and pension funds

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Insurance corporations and pension funds

By maturity (3 bands)

2

Loans

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Non-financial corporations

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Non-financial corporations

By maturity (3 bands)

2

Loans

Other participating Member States

Non-MFIs

Other residents

Households

Consumer credit

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Households

Consumer credit

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Households

Consumer credit

By maturity (3 bands)

2

Loans

Other participating Member States

Non-MFIs

Other residents

Households

Lending for house purchase

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Households

Lending for house purchase

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Households

Lending for house purchase

By maturity (3 bands)

2

Loans

Other participating Member States

Non-MFIs

Other residents

Households

Other (residual)

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Households

Other (residual)

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Households

Other (residual)

By maturity (3 bands)

2

Loans

Rest of the world

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

11

Other assets

Rest of the world

Loans

2

Loans

Rest of the world

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Up to 1 year

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Up to 1 year

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

11

Other assets

Rest of the world

Loans

Up to 1 year

2

Loans

Rest of the world

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Over 1 year

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Over 1 year

11

Other assets

Rest of the world

Loans

Over 1 year

2e

Loans, of which euro

Domestic

Non-MFIs

General government

8

General government debt denominated in euro

Domestic

Loans

11

Other assets

Domestic

Loans

Non-MFIs

General government

Euro

2e

Loans, of which euro

Domestic

Non-MFIs

Other residents

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Euro

2e

Loans, of which euro

Domestic

Non-MFIs

Other residents

Other financial intermediaries

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Other financial intermediaries

Euro

2e

Loans, of which euro

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Insurance corporations and pension funds

Euro

2e

Loans, of which euro

Domestic

Non-MFIs

Other residents

Non-financial corporations

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Non-financial corporations

Euro

2e

Loans, of which euro

Domestic

Non-MFIs

Other residents

Households

11

Other assets

Domestic

Loans

Non-MFIs

Other residents

Households

Euro

2e

Loans, of which euro

Other participating Member States

Non-MFIs

General government

8

General government debt denominated in euro

Other participating Member States

Loans

11

Other assets

Other participating Member States

Loans

Non-MFIs

General government

Euro

2e

Loans, of which euro

Other participating Member States

Non-MFIs

Other residents

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Euro

2e

Loans, of which euro

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Other financial intermediaries

Euro

2e

Loans, of which euro

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Insurance corporations and pension funds

Euro

2e

Loans, of which euro

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Non-financial corporations

Euro

2e

Loans, of which euro

Other participating Member States

Non-MFIs

Other residents

Households

11

Other assets

Other participating Member States

Loans

Non-MFIs

Other residents

Households

Euro

3e

Securities other than shares — euro

Domestic

Non-MFIs

General government

7

Securities of euro area residents denominated in euro

Domestic

Securities (other than shares)

Non-MFIs

General government

8

General government debt denominated in euro

Domestic

Securities (other than shares)

11

Other assets

Domestic

Securities (other than shares)

Non-MFIs

General government

Euro

3e

Securities other than shares — euro

Domestic

Non-MFIs

Other residents

7

Securities of euro area residents denominated in euro

Domestic

Securities (other than shares)

Non-MFIs

Other residents

11

Other assets

Domestic

Securities (other than shares)

Non-MFIs

Other residents

Euro

3e

Securities other than shares — euro

Other participating Member States

Non-MFIs

General government

7

Securities of euro area residents denominated in euro

Other participating Member States

Securities (other than shares)

Non-MFIs

General government

8

General government debt denominated in euro

Other participating Member States

Securities (other than shares)

11

Other assets

Other participating Member States

Securities (other than shares)

Non-MFIs

General government

Euro

3e

Securities other than shares — euro

Other participating Member States

Non-MFIs

Other residents

7

Securities of euro area residents denominated in euro

Other participating Member States

Securities (other than shares)

Non-MFIs

Other residents

11

Other assets

Other participating Member States

Securities (other than shares)

Non-MFIs

Other residents

Euro

3e

Securities other than shares — euro

Domestic

MFIs

By maturity (3 bands)

6

Other claims on euro area credit institutions denominated in euro

Domestic

Securities (other than shares)

MFIs

By maturity (3 bands)

7

Securities of euro area residents denominated in euro

Domestic

Securities (other than shares)

MFIs

By maturity (3 bands)

11

Other assets

Domestic

Securities (other than shares)

MFIs

By maturity (3 bands) / Euro

3e

Securities other than shares — euro

Other participating Member States

MFIs

By maturity (3 bands)

6

Other claims on euro area credit institutions denominated in euro

Other participating Member States

Securities (other than shares)

MFIs

By maturity (3 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

Securities (other than shares)

MFIs

By maturity (3 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

MFIs

By maturity (3 bands) / Euro

3x

Securities other than shares — foreign currencies

Domestic

Non-MFIs

General government

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

11

Other assets

Domestic

Securities (other than shares)

Non-MFIs

General government

Foreign currencies

3x

Securities other than shares — foreign currencies

Domestic

Non-MFIs

Other residents

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

11

Other assets

Domestic

Securities (other than shares)

Non-MFIs

Other residents

Foreign currencies

3x

Securities other than shares — foreign currencies

Other participating Member States

Non-MFIs

General government

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

11

Other assets

Other participating Member States

Securities (other than shares)

Non-MFIs

General government

Foreign currencies

3x

Securities other than shares — foreign currencies

Other participating Member States

Non-MFIs

Other residents

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

11

Other assets

Other participating Member States

Securities (other than shares)

Non-MFIs

Other residents

Foreign currencies

3x

Securities other than shares — foreign currencies

Domestic

MFIs

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

By maturity (3 bands)

11

Other assets

Domestic

Securities (other than shares)

MFIs

By maturity (3 bands) / Foreign currencies

3x

Securities other than shares — foreign currencies

Other participating Member States

MFIs

By maturity (3 bands)

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

By maturity (3 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

MFIs

By maturity (3 bands) / Foreign currencies

3

Securities other than shares

Rest of the world

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Securities (other than shares)

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Securities (other than shares)

11

Other assets

Rest of the world

Securities (other than shares)

4

MMF shares/units

Domestic

MFIs

11

Other assets

Domestic

MMF shares/units

4

MMF shares/units

Other participating Member States

MFIs

11

Other assets

Other participating Member States

MMF shares/units

5

Shares & other equity

Domestic

MFIs

6

Other claims on euro area credit institutions denominated in euro

Domestic

Shares & other equity

9,1

Intra-Eurosystem claims — participating interest in ECB (only NCBs' balance sheet)

Domestic

11

Other assets

Domestic

Shares & other equity

MFIs

5

Shares & other equity

Domestic

Non-MFIs

Other residents

11

Other assets

Domestic

Shares & other equity

Non-MFIs

5

Shares & other equity

Other participating Member States

MFIs

6

Other claims on euro area credit institutions denominated in euro

Other participating Member States

Shares & other equity

9,1

Intra-Eurosystem claims — participating interest in ECB (only NCBs' balance sheet)

Other participating Member States

11

Other assets

Other participating Member States

Shares & other equity

MFIs

5

Shares & other equity

Other participating Member States

Non-MFIs

Other residents

11

Other assets

Other participating Member States

Shares & other equity

Non-MFIs

5

Shares & other equity

Rest of the world

11

Other assets

Rest of the world

Shares & other equity

6

Fixed assets

11

Other assets

Fixed assets

7

Remaining assets

9,4

Intra-Eurosystem claims — net claims related to the allocation of euro banknotes within the Eurosystem

Remaining assets

10

Items in course of settlement

Remaining assets

11

Other assets

Remaining assets

CB1

Gold & gold receiv. (only monetary gold)

1

Gold and gold receivables

CB2

Receivables from IMF — drawing rights, SDRs, other claims

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

SDRs

Domestic intra-Eurosystem positions apply only to ECB or Deutsche Bundesbank.

BRIDGING TABLE

Sector breakdown (Quarterly data)

| Bridging table. Item-by-item correspondence |
| --- |
| LIABILITIES |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 2 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Residence | Sector | Sub-sectors | Residence | Type | Sector | Sub-sectors | Maturity |
| 9 | Deposits (all currencies) | Rest of the world | Banks | | | | 6 | Liabilities to non-euro area residents denominated in euro | | | Banks | | |
| | | | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | Banks | | |
| | | | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | | | |
| | | | | | | | 12 | Other liabilities | Rest of the world | | Banks | | |
| 9 | Deposits (all currencies) | Rest of the world | Non-banks | General government | | | 6 | Liabilities to non-euro area residents denominated in euro | | | Non-banks | General government | |
| | | | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | Non-banks | General government | |
| | | | | | | | 12 | Other liabilities | Rest of the world | | Non-banks | General government | |
| 9 | Deposits (all currencies) | Rest of the world | Non-banks | Other residents | | | 6 | Liabilities to non-euro area residents denominated in euro | | | Non-banks | Other residents | |
| | | | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | Non-banks | Other residents | |
| | | | | | | | 12 | Other liabilities | Rest of the world | | Non-banks | Other residents | |
| 9,1 | Overnight | Domestic | Non-MFIs | General government | Other general government | State government | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Overnight | | State government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | State government | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | General government | State government | |
| 9,1 | Overnight | Domestic | Non-MFIs | General government | Other general government | Local authorities | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Overnight | | Local authorities | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | Local authorities | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | General government | Local authorities | |
| 9,1 | Overnight | Domestic | Non-MFIs | General government | Other general government | Social security funds | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Overnight | | Social security funds | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Overnight | | Social security funds | |
| | | | | | | | 12 | Other liabilities | Domestic | Overnight | General government | Social security funds | |
| 9,1 | Overnight | Other participating Member States | Non-MFIs | General government | Other general government | State government | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Overnight | | State government | |
| | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | State government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | General government | State government | |
| 9,1 | Overnight | Other participating Member States | Non-MFIs | General government | Other general government | Local authorities | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Overnight | | Local authorities | |
| | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | Local authorities | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | General government | Local authorities | |
| 9,1 | Overnight | Other participating Member States | Non-MFIs | General government | Other general government | Social security funds | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Overnight | | Social security funds | |
| | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Overnight | | Social security funds | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Overnight | General government | Social security funds | |
| 9,2 | With agreed maturity | Domestic | Non-MFIs | General government | Other general government | State government | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | With agreed maturity | | State government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | State government | |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | General government | State government | |
| 9,2 | With agreed maturity | Domestic | Non-MFIs | General government | Other general government | Local authorities | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | With agreed maturity | | Local authorities | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | Local authorities | |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | General government | Local authorities | |
| 9,2 | With agreed maturity | Domestic | Non-MFIs | General government | Other general government | Social security funds | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | With agreed maturity | | Social security funds | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | With agreed maturity | | Social security funds | |
| | | | | | | | 12 | Other liabilities | Domestic | With agreed maturity | General government | Social security funds | |
| 9,2 | With agreed maturity | Other participating Member States | Non-MFIs | General government | Other general government | State government | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | With agreed maturity | | State government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | State government | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | General government | State government | |
| 9,2 | With agreed maturity | Other participating Member States | Non-MFIs | General government | Other general government | Local authorities | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | With agreed maturity | | Local authorities | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | Local authorities | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | General government | Local authorities | |
| 9,2 | With agreed maturity | Other participating Member States | Non-MFIs | General government | Other general government | Social security funds | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | With agreed maturity | | Social security funds | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | With agreed maturity | | Social security funds | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | With agreed maturity | General government | Social security funds | |
| 9,3 | Redeemable at notice | Domestic | Non-MFIs | General government | Other general government | State government | n/a | n/a | | | | | |
| 9,3 | Redeemable at notice | Domestic | Non-MFIs | General government | Other general government | Social security funds | n/a | n/a | | | | | |
| 9,3 | Redeemable at notice | Other participating Member States | Non-MFIs | General government | Other general government | State government | n/a | n/a | | | | | |
| 9,3 | Redeemable at notice | Other participating Member States | Non-MFIs | General government | Other general government | Local authorities | n/a | n/a | | | | | |
| 9,3 | Redeemable at notice | Other participating Member States | Non-MFIs | General government | Other general government | Social security funds | n/a | n/a | | | | | |
| 9,4 | Repos | Domestic | Non-MFIs | General government | Other general government | State government | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Repos | | State government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | State government | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | General government | State government | |
| 9,4 | Repos | Domestic | Non-MFIs | General government | Other general government | Local authorities | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Repos | | Local authorities | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | Local authorities | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | General government | Local authorities | |
| 9,4 | Repos | Domestic | Non-MFIs | General government | Other general government | Social security funds | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | Repos | | Social security funds | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | Repos | | Social security funds | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | General government | Social security funds | |
| 9,4 | Repos | Other participating Member States | Non-MFIs | General government | Other general government | State government | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Repos | | State government | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | State government | |
| | | | | | | | 12 | Other liabilities | Domestic | Repos | General government | State government | |
| 9,4 | Repos | Other participating Member States | Non-MFIs | General government | Other general government | Local authorities | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Repos | | Local authorities | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | Local authorities | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | General government | Local authorities | |
| 9,4 | Repos | Other participating Member States | Non-MFIs | General government | Other general government | Social security funds | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | Repos | | Social security funds | |
| | | | | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | Repos | | Social security funds | |
| | | | | | | | 12 | Other liabilities | Other participating Member States | Repos | General government | Social security funds | |

Bridging table. Item-by-item correspondence

LIABILITIES

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 2

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Residence

Sector

Sub-sectors

Residence

Type

Sector

Sub-sectors

Maturity

9

Deposits (all currencies)

Rest of the world

Banks

6

Liabilities to non-euro area residents denominated in euro

Banks

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

12

Other liabilities

Rest of the world

Banks

9

Deposits (all currencies)

Rest of the world

Non-banks

General government

6

Liabilities to non-euro area residents denominated in euro

Non-banks

General government

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

General government

12

Other liabilities

Rest of the world

Non-banks

General government

9

Deposits (all currencies)

Rest of the world

Non-banks

Other residents

6

Liabilities to non-euro area residents denominated in euro

Non-banks

Other residents

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

Other residents

12

Other liabilities

Rest of the world

Non-banks

Other residents

9,1

Overnight

Domestic

Non-MFIs

General government

Other general government

State government

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Overnight

State government

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

State government

12

Other liabilities

Domestic

Overnight

General government

State government

9,1

Overnight

Domestic

Non-MFIs

General government

Other general government

Local authorities

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Overnight

Local authorities

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Local authorities

12

Other liabilities

Domestic

Overnight

General government

Local authorities

9,1

Overnight

Domestic

Non-MFIs

General government

Other general government

Social security funds

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Overnight

Social security funds

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Overnight

Social security funds

12

Other liabilities

Domestic

Overnight

General government

Social security funds

9,1

Overnight

Other participating Member States

Non-MFIs

General government

Other general government

State government

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Overnight

State government

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

State government

12

Other liabilities

Other participating Member States

Overnight

General government

State government

9,1

Overnight

Other participating Member States

Non-MFIs

General government

Other general government

Local authorities

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Overnight

Local authorities

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Local authorities

12

Other liabilities

Other participating Member States

Overnight

General government

Local authorities

9,1

Overnight

Other participating Member States

Non-MFIs

General government

Other general government

Social security funds

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Overnight

Social security funds

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Overnight

Social security funds

12

Other liabilities

Other participating Member States

Overnight

General government

Social security funds

9,2

With agreed maturity

Domestic

Non-MFIs

General government

Other general government

State government

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

With agreed maturity

State government

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

State government

12

Other liabilities

Domestic

With agreed maturity

General government

State government

9,2

With agreed maturity

Domestic

Non-MFIs

General government

Other general government

Local authorities

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

With agreed maturity

Local authorities

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Local authorities

12

Other liabilities

Domestic

With agreed maturity

General government

Local authorities

9,2

With agreed maturity

Domestic

Non-MFIs

General government

Other general government

Social security funds

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

With agreed maturity

Social security funds

7

Liabilities to euro area residents denominated in foreign currency

Domestic

With agreed maturity

Social security funds

12

Other liabilities

Domestic

With agreed maturity

General government

Social security funds

9,2

With agreed maturity

Other participating Member States

Non-MFIs

General government

Other general government

State government

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

With agreed maturity

State government

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

State government

12

Other liabilities

Other participating Member States

With agreed maturity

General government

State government

9,2

With agreed maturity

Other participating Member States

Non-MFIs

General government

Other general government

Local authorities

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

With agreed maturity

Local authorities

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Local authorities

12

Other liabilities

Other participating Member States

With agreed maturity

General government

Local authorities

9,2

With agreed maturity

Other participating Member States

Non-MFIs

General government

Other general government

Social security funds

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

With agreed maturity

Social security funds

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

With agreed maturity

Social security funds

12

Other liabilities

Other participating Member States

With agreed maturity

General government

Social security funds

9,3

Redeemable at notice

Domestic

Non-MFIs

General government

Other general government

State government

n/a

n/a

9,3

Redeemable at notice

Domestic

Non-MFIs

General government

Other general government

Social security funds

n/a

n/a

9,3

Redeemable at notice

Other participating Member States

Non-MFIs

General government

Other general government

State government

n/a

n/a

9,3

Redeemable at notice

Other participating Member States

Non-MFIs

General government

Other general government

Local authorities

n/a

n/a

9,3

Redeemable at notice

Other participating Member States

Non-MFIs

General government

Other general government

Social security funds

n/a

n/a

9,4

Repos

Domestic

Non-MFIs

General government

Other general government

State government

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Repos

State government

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

State government

12

Other liabilities

Domestic

Repos

General government

State government

9,4

Repos

Domestic

Non-MFIs

General government

Other general government

Local authorities

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Repos

Local authorities

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Local authorities

12

Other liabilities

Domestic

Repos

General government

Local authorities

9,4

Repos

Domestic

Non-MFIs

General government

Other general government

Social security funds

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

Repos

Social security funds

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Repos

Social security funds

12

Other liabilities

Domestic

Repos

General government

Social security funds

9,4

Repos

Other participating Member States

Non-MFIs

General government

Other general government

State government

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Repos

State government

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

State government

12

Other liabilities

Domestic

Repos

General government

State government

9,4

Repos

Other participating Member States

Non-MFIs

General government

Other general government

Local authorities

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Repos

Local authorities

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Local authorities

12

Other liabilities

Other participating Member States

Repos

General government

Local authorities

9,4

Repos

Other participating Member States

Non-MFIs

General government

Other general government

Social security funds

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

Repos

Social security funds

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Repos

Social security funds

12

Other liabilities

Other participating Member States

Repos

General government

Social security funds

BRIDGING TABLE

Sector breakdown (Quarterly data)

| Bridging table. Item-by-item correspondence |
| --- |
| ASSETS |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 2 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Residence | Sector | Sub-sectors | Residence | Type | Sector | Sub-sector | Maturity |
| 2 | Loans | Domestic | Non-MFIs | General government | Central government | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | Central government | |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Loans | | Central government | |
| | | | | | | | 11 | Other assets | Domestic | Loans | General government | Central government | |
| 2 | Loans | Other participating Member States | Non-MFIs | General government | Central government | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | Central government | |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Loans | | Central government | |
| | | | | | | | 11 | Other assets | Other participating Member States | Loans | General government | Central government | |
| 2 | Loans | Rest of the world | Banks | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Loans | Banks | | |
| | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Loans | Banks | | |
| | | | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | | | | | |
| | | | | | | | 11 | Other assets | Rest of the world | Loans | Banks | | |
| 2 | Loans | Rest of the world | Non-banks | General government | | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Loans | | General government | |
| | | | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Loans | Non-banks | General government | |
| | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Loans | Non-banks | General government | |
| | | | | | | | 11 | Other assets | Rest of the world | Loans | Non-banks | General government | |
| 2 | Loans | Rest of the world | Non-banks | Other residents | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Loans | Non-banks | Other residents | |
| | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Loans | Non-banks | Other residents | |
| | | | | | | | 11 | Other assets | Rest of the world | Loans | Non-banks | Other residents | |
| 2 | Loans (3 maturity bands) | Domestic | Non-MFIs | General government | Other general government | State government | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | State government | By maturity (3 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Loans | | State government | By maturity (3 bands) |
| | | | | | | | 11 | Other assets | Domestic | Loans | General government | State government | By maturity (3 bands) |
| 2 | Loans (3 maturity bands) | Domestic | Non-MFIs | General government | Other general government | Local authorities | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | Local authorities | By maturity (3 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Loans | | Local authorities | By maturity (3 bands) |
| | | | | | | | 11 | Other assets | Domestic | Loans | General government | Local authorities | By maturity (3 bands) |
| 2 | Loans (3 maturity bands) | Domestic | Non-MFIs | General government | Other general government | Social security funds | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Loans | | Social security funds | By maturity (3 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Loans | | Social security funds | By maturity (3 bands) |
| | | | | | | | 11 | Other assets | Domestic | Loans | General government | Social security funds | By maturity (3 bands) |
| 2 | Loans (3 maturity bands) | Other participating Member States | Non-MFIs | General government | Other general government | State government | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | State government | By maturity (3 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Loans | | State government | By maturity (3 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Loans | General government | State government | By maturity (3 bands) |
| 2 | Loans (3 maturity bands) | Other participating Member States | Non-MFIs | General government | Other general government | Local authorities | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | Local authorities | By maturity (3 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Loans | | Local authorities | By maturity (3 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Loans | General government | Local authorities | By maturity (3 bands) |
| 2 | Loans (3 maturity bands) | Other participating Member States | Non-MFIs | General government | Other general government | Social security funds | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Loans | | Social security funds | By maturity (3 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Loans | | Social security funds | By maturity (3 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Loans | General government | Social security funds | By maturity (3 bands) |
| 3 | Securities other than shares | Domestic | Non-MFIs | General government | Central government | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | Central government | |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | General government | Central government | |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Securities (other than shares) | | Central government | |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | General government | Central government | |
| 3 | Securities other than shares | Other participating Member States | Non-MFIs | General government | Central government | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | Central government | |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | General government | Central government | |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Securities (other than shares) | | Central government | |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | General government | Central government | |
| 3 | Securities other than shares | Rest of the world | Banks | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Securities (other than shares) | Banks | | |
| | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Securities (other than shares) | Banks | | |
| | | | | | | | 11 | Other assets | Rest of the world | Securities (other than shares) | Banks | | |
| 3 | Securities other than shares | Rest of the world | Non-banks | General government | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Securities (other than shares) | Non banks | General government | |
| | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Securities (other than shares) | Non banks | General government | |
| | | | | | | | 11 | Other assets | Rest of the world | Securities (other than shares) | Non banks | General government | |
| 3 | Securities other than shares | Rest of the world | Non-banks | Other residents | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Securities (other than shares) | Non banks | Other residents | |
| | | | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Securities (other than shares) | Non banks | Other residents | |
| | | | | | | | 11 | Other assets | Rest of the world | Securities (other than shares) | Non banks | Other residents | |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | General government | Other general government | State government | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | State government | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | General government | State government | By maturity (2 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Securities (other than shares) | | State government | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | General government | State government | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | General government | Other general government | Local authorities | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | Local authorities | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | General government | Local authorities | By maturity (2 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Securities (other than shares) | | Local authorities | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | General government | Local authorities | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | General government | Other general government | Social sec. Funds | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | Social security funds | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | General government | Social security funds | By maturity (2 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Domestic | Securities (other than shares) | | Social security funds | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | General government | Social security funds | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | Other financial intermediaries | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | Other residents | Other financial intermediaries | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Other residents | Other financial intermediaries | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | Other residents | Insurance corporations and pension funds | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | Insur.corporations and pension funds | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | Other residents | Insur.corporations and pension funds | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Other residents | Insur.corporations and pension funds | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | Other residents | Non-financial corporations | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | Securities (other than shares) | | Non financial corporations | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Domestic | | Other residents | Non financial corporations | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Domestic | Securities (other than shares) | Other residents | Non financial corporations | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Domestic | Non-MFIs | Other residents | Households | | n/a | n/a | | | | | |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | General government | Other general government | State government | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | State government | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | General government | State government | By maturity (2 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Securities (other than shares) | | State government | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | General government | State government | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | General government | Other general government | Local authorities | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | Local authorities | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | General government | Local authorities | By maturity (2 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Securities (other than shares) | | Local authorities | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | General government | Local authorities | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | General government | Other general government | Social sec. Funds | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | Social security funds | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | General government | Social security funds | By maturity (2 bands) |
| | | | | | | | 8 | General government debt denominated in euro | Other participating Member States | Securities (other than shares) | | Social security funds | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | General government | Social security funds | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | Other financial intermediaries | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | Other residents | Other financial intermediaries | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Other residents | Other financial intermediaries | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | Other residents | Insurance corporations and pension funds | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | Insur. corporations and pension funds | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | Other residents | Insur.corporations and pension funds | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Other residents | Insur.corporations and pension funds | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | Securities (other than shares) | | Non-financial corporations | By maturity (2 bands) |
| | | | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States | | Other residents | Non-financial corporations | By maturity (2 bands) |
| | | | | | | | 11 | Other assets | Other participating Member States | Securities (other than shares) | Other residents | Non-financial corporations | By maturity (2 bands) |
| 3 | Securities other than shares (2 maturity bands) | Other participating Member States | Non-MFIs | Other residents | Households | | n/a | n/a | | | | | |
| 5 | Shares and other equity | Domestic | Non-MFIs | Other residents | Other financial intermediaries | | 11 | Other assets | Domestic | Shares and other equity | Other residents | Other financial intermediaries | |
| 5 | Shares and other equity | Domestic | Non-MFIs | Other residents | Insur. corporations and pension funds | | 11 | Other assets | Domestic | Shares and other equity | Other residents | Insur. corporations and pension funds | |
| 5 | Shares and other equity | Domestic | Non-MFIs | Other residents | Non-financial corporations | | 11 | Other assets | Domestic | Shares and other equity | Other residents | Non-financial corporations | |
| 5 | Shares and other equity | Other participating Member States | Non-MFIs | Other residents | Other financial intermediaries | | 11 | Other assets | Other participating Member States | Shares and other equity | Other residents | Other financial intermediaries | |
| 5 | Shares and other equity | Other participating Member States | Non-MFIs | Other residents | Insur. corporations and pension funds | | 11 | Other assets | Other participating Member States | Shares and other equity | Other residents | Insur. corporations and pension funds | |
| 5 | Shares and other equity | Other participating Member States | Non-MFIs | Other residents | Non-financial corporations | | 11 | Other assets | Other participating Member States | Shares and other equity | Other residents | Non-financial corporations | |

Bridging table. Item-by-item correspondence

ASSETS

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 2

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Residence

Sector

Sub-sectors

Residence

Type

Sector

Sub-sector

Maturity

2

Loans

Domestic

Non-MFIs

General government

Central government

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Central government

8

General government debt denominated in euro

Domestic

Loans

Central government

11

Other assets

Domestic

Loans

General government

Central government

2

Loans

Other participating Member States

Non-MFIs

General government

Central government

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Central government

8

General government debt denominated in euro

Other participating Member States

Loans

Central government

11

Other assets

Other participating Member States

Loans

General government

Central government

2

Loans

Rest of the world

Banks

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Banks

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Banks

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

11

Other assets

Rest of the world

Loans

Banks

2

Loans

Rest of the world

Non-banks

General government

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

General government

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Non-banks

General government

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Non-banks

General government

11

Other assets

Rest of the world

Loans

Non-banks

General government

2

Loans

Rest of the world

Non-banks

Other residents

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Non-banks

Other residents

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Non-banks

Other residents

11

Other assets

Rest of the world

Loans

Non-banks

Other residents

2

Loans (3 maturity bands)

Domestic

Non-MFIs

General government

Other general government

State government

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

State government

By maturity (3 bands)

8

General government debt denominated in euro

Domestic

Loans

State government

By maturity (3 bands)

11

Other assets

Domestic

Loans

General government

State government

By maturity (3 bands)

2

Loans (3 maturity bands)

Domestic

Non-MFIs

General government

Other general government

Local authorities

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Local authorities

By maturity (3 bands)

8

General government debt denominated in euro

Domestic

Loans

Local authorities

By maturity (3 bands)

11

Other assets

Domestic

Loans

General government

Local authorities

By maturity (3 bands)

2

Loans (3 maturity bands)

Domestic

Non-MFIs

General government

Other general government

Social security funds

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Social security funds

By maturity (3 bands)

8

General government debt denominated in euro

Domestic

Loans

Social security funds

By maturity (3 bands)

11

Other assets

Domestic

Loans

General government

Social security funds

By maturity (3 bands)

2

Loans (3 maturity bands)

Other participating Member States

Non-MFIs

General government

Other general government

State government

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

State government

By maturity (3 bands)

8

General government debt denominated in euro

Other participating Member States

Loans

State government

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

General government

State government

By maturity (3 bands)

2

Loans (3 maturity bands)

Other participating Member States

Non-MFIs

General government

Other general government

Local authorities

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Local authorities

By maturity (3 bands)

8

General government debt denominated in euro

Other participating Member States

Loans

Local authorities

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

General government

Local authorities

By maturity (3 bands)

2

Loans (3 maturity bands)

Other participating Member States

Non-MFIs

General government

Other general government

Social security funds

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Social security funds

By maturity (3 bands)

8

General government debt denominated in euro

Other participating Member States

Loans

Social security funds

By maturity (3 bands)

11

Other assets

Other participating Member States

Loans

General government

Social security funds

By maturity (3 bands)

3

Securities other than shares

Domestic

Non-MFIs

General government

Central government

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

Central government

7

Securities of euro area residents denominated in euro

Domestic

General government

Central government

8

General government debt denominated in euro

Domestic

Securities (other than shares)

Central government

11

Other assets

Domestic

Securities (other than shares)

General government

Central government

3

Securities other than shares

Other participating Member States

Non-MFIs

General government

Central government

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

Central government

7

Securities of euro area residents denominated in euro

Other participating Member States

General government

Central government

8

General government debt denominated in euro

Other participating Member States

Securities (other than shares)

Central government

11

Other assets

Other participating Member States

Securities (other than shares)

General government

Central government

3

Securities other than shares

Rest of the world

Banks

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Securities (other than shares)

Banks

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Securities (other than shares)

Banks

11

Other assets

Rest of the world

Securities (other than shares)

Banks

3

Securities other than shares

Rest of the world

Non-banks

General government

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Securities (other than shares)

Non banks

General government

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Securities (other than shares)

Non banks

General government

11

Other assets

Rest of the world

Securities (other than shares)

Non banks

General government

3

Securities other than shares

Rest of the world

Non-banks

Other residents

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Securities (other than shares)

Non banks

Other residents

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Securities (other than shares)

Non banks

Other residents

11

Other assets

Rest of the world

Securities (other than shares)

Non banks

Other residents

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

General government

Other general government

State government

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

State government

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Domestic

General government

State government

By maturity (2 bands)

8

General government debt denominated in euro

Domestic

Securities (other than shares)

State government

By maturity (2 bands)

11

Other assets

Domestic

Securities (other than shares)

General government

State government

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

General government

Other general government

Local authorities

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

Local authorities

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Domestic

General government

Local authorities

By maturity (2 bands)

8

General government debt denominated in euro

Domestic

Securities (other than shares)

Local authorities

By maturity (2 bands)

11

Other assets

Domestic

Securities (other than shares)

General government

Local authorities

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

General government

Other general government

Social sec. Funds

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

Social security funds

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Domestic

General government

Social security funds

By maturity (2 bands)

8

General government debt denominated in euro

Domestic

Securities (other than shares)

Social security funds

By maturity (2 bands)

11

Other assets

Domestic

Securities (other than shares)

General government

Social security funds

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

Other residents

Other financial intermediaries

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

Other financial intermediaries

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Domestic

Other residents

Other financial intermediaries

By maturity (2 bands)

11

Other assets

Domestic

Securities (other than shares)

Other residents

Other financial intermediaries

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

Other residents

Insurance corporations and pension funds

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

Insur.corporations and pension funds

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Domestic

Other residents

Insur.corporations and pension funds

By maturity (2 bands)

11

Other assets

Domestic

Securities (other than shares)

Other residents

Insur.corporations and pension funds

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

Other residents

Non-financial corporations

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities (other than shares)

Non financial corporations

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Domestic

Other residents

Non financial corporations

By maturity (2 bands)

11

Other assets

Domestic

Securities (other than shares)

Other residents

Non financial corporations

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Domestic

Non-MFIs

Other residents

Households

n/a

n/a

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

General government

Other general government

State government

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

State government

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

General government

State government

By maturity (2 bands)

8

General government debt denominated in euro

Other participating Member States

Securities (other than shares)

State government

By maturity (2 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

General government

State government

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

General government

Other general government

Local authorities

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

Local authorities

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

General government

Local authorities

By maturity (2 bands)

8

General government debt denominated in euro

Other participating Member States

Securities (other than shares)

Local authorities

By maturity (2 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

General government

Local authorities

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

General government

Other general government

Social sec. Funds

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

Social security funds

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

General government

Social security funds

By maturity (2 bands)

8

General government debt denominated in euro

Other participating Member States

Securities (other than shares)

Social security funds

By maturity (2 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

General government

Social security funds

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

Other financial intermediaries

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

Other residents

Other financial intermediaries

By maturity (2 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

Other residents

Other financial intermediaries

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

Other residents

Insurance corporations and pension funds

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

Insur. corporations and pension funds

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

Other residents

Insur.corporations and pension funds

By maturity (2 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

Other residents

Insur.corporations and pension funds

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities (other than shares)

Non-financial corporations

By maturity (2 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States

Other residents

Non-financial corporations

By maturity (2 bands)

11

Other assets

Other participating Member States

Securities (other than shares)

Other residents

Non-financial corporations

By maturity (2 bands)

3

Securities other than shares (2 maturity bands)

Other participating Member States

Non-MFIs

Other residents

Households

n/a

n/a

5

Shares and other equity

Domestic

Non-MFIs

Other residents

Other financial intermediaries

11

Other assets

Domestic

Shares and other equity

Other residents

Other financial intermediaries

5

Shares and other equity

Domestic

Non-MFIs

Other residents

Insur. corporations and pension funds

11

Other assets

Domestic

Shares and other equity

Other residents

Insur. corporations and pension funds

5

Shares and other equity

Domestic

Non-MFIs

Other residents

Non-financial corporations

11

Other assets

Domestic

Shares and other equity

Other residents

Non-financial corporations

5

Shares and other equity

Other participating Member States

Non-MFIs

Other residents

Other financial intermediaries

11

Other assets

Other participating Member States

Shares and other equity

Other residents

Other financial intermediaries

5

Shares and other equity

Other participating Member States

Non-MFIs

Other residents

Insur. corporations and pension funds

11

Other assets

Other participating Member States

Shares and other equity

Other residents

Insur. corporations and pension funds

5

Shares and other equity

Other participating Member States

Non-MFIs

Other residents

Non-financial corporations

11

Other assets

Other participating Member States

Shares and other equity

Other residents

Non-financial corporations

BRIDGING TABLE

Country breakdown (Quarterly data)

| Bridging table. Item-by-item correspondence |
| --- |
| LIABILITIES |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 3 | Accounting balance sheet format |
| Item | Description | Residence | Sector | Item | Description | Further breakdown provided |
| Residence | Sector |
| 9 | Deposits (all currencies) | EU countries (excluding domestic) | MFIs | 2,1 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — current accounts (covering the minimum reserve system) | Other participating Member States: | --a-b-c | |
| | | -- x-y-z | | 2,2 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit faciliy | Other participating Member States: | --a-b-c | |
| | | | | 2,3 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits | Other participating Member States: | --a-b-c | |
| | | | | 2,4 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Other participating Member States: | --a-b-c | |
| | | | | 2,5 | Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit related to margin calls | Other participating Member States: | --a-b-c | |
| | | | | 3 | Other liabilities to euro area credit institutions denominated in euro | Other participating Member States: | --a-b-c | |
| | | | | 6 | Liabilities to non-euro area residents denominated in euro | EU countries (non-participating Member States): | --x-y-z | MFIs |
| | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | |
| | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | EU countries (non-participating Member States): | --x-y-z | MFIs |
| | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | EU countries (non-participating Member States): | --x-y-z | |
| | | | | 10,1 | Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves | Other participating Member States: | --a-b-c | |
| | | | | 10,2 | Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet) | (DE) | | |
| | | | | 10,4 | Intra-Eurosystem liabilities — other liabilities within Eurosystem | Other participating Member States: | --a-b-c | |
| | | | | 12 | Other liabilities | EU countries | | MFIs |
| 9 | Deposits (all currencies) | Rest of the world (excl. EU) total | MFIs | 6 | Liabilities to non-euro area residents denominated in euro | Rest of the world (excl. EU) | | Banks |
| | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | Rest of the world (excl. EU) | | Banks |
| | | | | 12 | Other liabilities | Rest of the world (excl. EU) | | Banks |
| 9 | Deposits (all currencies) | EU countries (excl. domestic) | Non-MFIs | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States: | --a-b-c | |
| | | -- x-y-z | | 5,2 | Liabilities to other euro area residents denominated in euro — other liabilities | Other participating Member States: | --a-b-c | |
| | | | | 6 | Liabilities to non-euro area residents denominated in euro | EU countries (non-participating Member States): | --x-y-z | MFIs |
| | | | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | |
| | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | EU countries (non-participating Member States): | --x-y-z | Non-MFIs |
| | | | | 12 | Other liabilities | EU countries | | Non-MFIs |
| 9 | Deposits (all currencies) | Rest of the world (excl. EU) total | Non-MFIs | 6 | Liabilities to non-euro area residents denominated in euro | Rest of the world (excl. EU) | | Non-banks |
| | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | Rest of the world (excl. EU) | | Non-banks |
| | | | | 12 | Other liabilities | Rest of the world (excl. EU) | | Non-banks |

Bridging table. Item-by-item correspondence

LIABILITIES

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 3

Accounting balance sheet format

Item

Description

Residence

Sector

Item

Description

Further breakdown provided

Residence

Sector

9

Deposits (all currencies)

EU countries (excluding domestic)

MFIs

2,1

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — current accounts (covering the minimum reserve system)

Other participating Member States:

--a-b-c

-- x-y-z

2,2

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit faciliy

Other participating Member States:

--a-b-c

2,3

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fixed-term deposits

Other participating Member States:

--a-b-c

2,4

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Other participating Member States:

--a-b-c

2,5

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro — deposit related to margin calls

Other participating Member States:

--a-b-c

3

Other liabilities to euro area credit institutions denominated in euro

Other participating Member States:

--a-b-c

6

Liabilities to non-euro area residents denominated in euro

EU countries (non-participating Member States):

--x-y-z

MFIs

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

EU countries (non-participating Member States):

--x-y-z

MFIs

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

EU countries (non-participating Member States):

--x-y-z

10,1

Intra-Eurosystem liabilities — liabilities equivalent to the transfer of foreign reserves

Other participating Member States:

--a-b-c

10,2

Intra-Eurosystem liabilities — liabilities related to promissory notes backing the issuance of ECB debt certificates (only NCBs' balance sheet)

(DE)

10,4

Intra-Eurosystem liabilities — other liabilities within Eurosystem

Other participating Member States:

--a-b-c

12

Other liabilities

EU countries

MFIs

9

Deposits (all currencies)

Rest of the world (excl. EU) total

MFIs

6

Liabilities to non-euro area residents denominated in euro

Rest of the world (excl. EU)

Banks

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Rest of the world (excl. EU)

Banks

12

Other liabilities

Rest of the world (excl. EU)

Banks

9

Deposits (all currencies)

EU countries (excl. domestic)

Non-MFIs

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States:

--a-b-c

-- x-y-z

5,2

Liabilities to other euro area residents denominated in euro — other liabilities

Other participating Member States:

--a-b-c

6

Liabilities to non-euro area residents denominated in euro

EU countries (non-participating Member States):

--x-y-z

MFIs

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

EU countries (non-participating Member States):

--x-y-z

Non-MFIs

12

Other liabilities

EU countries

Non-MFIs

9

Deposits (all currencies)

Rest of the world (excl. EU) total

Non-MFIs

6

Liabilities to non-euro area residents denominated in euro

Rest of the world (excl. EU)

Non-banks

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Rest of the world (excl. EU)

Non-banks

12

Other liabilities

Rest of the world (excl. EU)

Non-banks

BRIDGING TABLE

Country breakdown (Quarterly data)

| Bridging table. Item-by-item correspondence |
| --- |
| ASSETS |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 3 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Residence | Sector | Maturity | Residence | Type | Sector | Maturity |
| 2 | Loans (all currencies) | EU countries (excl. domestic) | MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | EU countries (non-participating Member States): | --x-y-z | Loans | MFIs | |
| | | -- x-y-z | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | Loans | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | EU countries (non-participating Member States): | --x-y-z | Loans | MFIs | |
| | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | EU countries (non-participating Member States): | --x-y-z | | | |
| | | | | | 5,1 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — main refinancing operations | Other participating Member States: | --a-b-c | | | |
| | | | | | 5,2 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — longer-term refinancing operations | Other participating Member States: | --a-b-c | | | |
| | | | | | 5,3 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations | Other participating Member States: | --a-b-c | | | |
| | | | | | 5,4 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — structural reverse operations | Other participating Member States: | --a-b-c | | | |
| | | | | | 5,5 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — marginal lending facility | Other participating Member States: | --a-b-c | | | |
| | | | | | 5,6 | Lending to euro area credit institutions related to monetary policy operations denominated in euro — credits related to margin calls | Other participating Member States: | --a-b-c | | | |
| | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Other participating Member States: | --a-b-c | Loans | | |
| | | | | | 9,2 | Intra-Eurosystem claims — claims equivalent to the transfer of foreign reserves (only NCBs' balance sheet) | (DE) | | | | |
| | | | | | 9,3 | Intra-Eurosystem claims — claims related to promissory notes backing the issuance of ECB debt certificates (only ECB's balance sheet) | Other participating Member States: | --a-b-c | | | |
| | | | | | 9,5 | Intra-Eurosystem claims — other claims within the Eurosystem | Other participating Member States: | --a-b-c | | | |
| | | | | | 11 | Other assets | EU countries | | Loans | MFIs | |
| 2 | Loans (all currencies) | Rest of the world (excl. EU) total | MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | Rest of the world (excl. EU) | | Loans | Banks | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | Rest of the world (excl. EU) | | Loans | Banks | |
| | | | | | 11 | Other assets | Rest of the world (excl. EU) | | Loans | Banks | |
| 2 | Loans (all currencies) | EU countries (excl. domestic) | Non-MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | EU countries (non-participating Member States): | --x-y-z | Loans | Non-MFIs | |
| | | -- x-y-z | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | Loans | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | EU countries (non-participating Member States): | --x-y-z | Loans | Non-MFIs | |
| | | | | | 8 | General government debt denominated in euro | Other participating Member States: | --a-b-c | Loans | | |
| | | | | | 11 | Other assets | EU countries | | Loans | Non-MFIs | |
| 2 | Loans (all currencies) | Rest of the world (excl. EU) total | Non-MFIs | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | Rest of the world (excl. EU) | | Loans | Non-banks | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | Rest of the world (excl. EU) | | Loans | Non-banks | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | Rest of the world (excl. EU) | | Loans | Non-banks | |
| | | | | | 11 | Other assets | Rest of the world (excl. EU) | | Loans | Non-banks | |
| 3 | Securities other than shares (all currencies) | EU countries (excl. domestic) | MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | EU countries (non-participating Member States): | --x-y-z | Securities other than shares | MFIs | |
| | | -- x-y-z | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | Securities other than shares | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | EU countries (non-participating Member States): | --x-y-z | Securities other than shares | MFIs | |
| | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Other participating Member States: | --a-b-c | Securities other than shares | | |
| | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States: | --a-b-c | Securities other than shares | MFIs | |
| | | | | | 11 | Other assets | EU countries | | Securities other than shares | MFIs | |
| 3 | Securities other than shares (all currencies) | Rest of the world (excl. EU) total | MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | Rest of the world (excl. EU) | | Securities other than shares | Banks | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | Rest of the world (excl. EU) | | Securities other than shares | Banks | |
| | | | | | 11 | Other assets | Rest of the world (excl. EU) | | Securities other than shares | Banks | |
| 3 | Securities other than shares (all currencies) | EU countries (excl. domestic) | MFIs | By maturity (3 bands) | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | EU countries (non-participating Member States): | --x-y-z | Securities other than shares | MFIs | By maturity (3 bands) |
| | | -- x-y-z | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | Securities other than shares | | By maturity (3 bands) |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | EU countries (non-participating Member States): | --x-y-z | Securities other than shares | MFIs | By maturity (3 bands) |
| | | | | | 6 | Other claims on euro area credit institutions denominated in euro | Other participating Member States: | --a-b-c | Securities other than shares | | By maturity (3 bands) |
| | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States: | --a-b-c | Securities other than shares | MFIs | By maturity (3 bands) |
| | | | | | 11 | Other assets | EU countries | | Securities other than shares | MFIs | By maturity (3 bands) |
| 3 | Securities other than shares (all currencies) | EU countries (excl. domestic) | Non-MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | EU countries (non-participating Member States): | --x-y-z | Securities other than shares | Non-MFIs | |
| | | -- x-y-z | | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States: | --a-b-c | Securities other than shares | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | EU countries (non-participating Member States): | --x-y-z | Securities other than shares | Non-MFIs | |
| | | | | | 7 | Securities of euro area residents denominated in euro | Other participating Member States: | --a-b-c | Securities other than shares | Non-MFIs | |
| | | | | | 8 | General government debt denominated in euro | Other participating Member States: | --a-b-c | Securities other than shares | | |
| | | | | | 11 | Other assets | EU countries | | Securities other than shares | Non-MFIs | |
| 3 | Securities other than shares (all currencies) | Rest of the world (excl. EU) total | Non-MFIs | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | Rest of the world (excl. EU) | | Securities other than shares | Non-banks | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | Rest of the world (excl. EU) | | Securities other than shares | Non-banks | |
| | | | | | 11 | Other assets | Rest of the world (excl. EU) | | Securities other than shares | Non-banks | |
| 4 | MMF shares/units | EU countries (excl. domestic)
  -- x-y-z | | | 11 | Other assets | EU countries | | MMF shares/units | | |
| 4 | MMF shares/units | Rest of the world (excl. EU) total | | | 11 | Other assets | Rest of the world (excl. EU) total | | MMF shares/units | | |
| 5 | Shares and other equity | EU countries (excl. domestic)
  -- x-y-z | | | 6 | Other claims on euro area credit institutions denominated in euro | EU countries (non-participating Member States): | --x-y-z | Shares and other equity | | |
| | | | | | 9,1 | Intra-Eurosystem claims — participating interest in ECB (only NCBs' balance sheet) | (DE) | | | | |
| | | | | | 11 | Other assets | EU countries | | Shares and other equity | | |
| 5 | Shares and other equity | Rest of the world (excl. EU) total | | | 11 | Other assets | Rest of the world (excl. EU) | | Shares and other equity | | |

Bridging table. Item-by-item correspondence

ASSETS

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 3

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Residence

Sector

Maturity

Residence

Type

Sector

Maturity

2

Loans (all currencies)

EU countries (excl. domestic)

MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

EU countries (non-participating Member States):

--x-y-z

Loans

MFIs

-- x-y-z

3

Claims on euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

Loans

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

EU countries (non-participating Member States):

--x-y-z

Loans

MFIs

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

EU countries (non-participating Member States):

--x-y-z

5,1

Lending to euro area credit institutions related to monetary policy operations denominated in euro — main refinancing operations

Other participating Member States:

--a-b-c

5,2

Lending to euro area credit institutions related to monetary policy operations denominated in euro — longer-term refinancing operations

Other participating Member States:

--a-b-c

5,3

Lending to euro area credit institutions related to monetary policy operations denominated in euro — fine-tuning reverse operations

Other participating Member States:

--a-b-c

5,4

Lending to euro area credit institutions related to monetary policy operations denominated in euro — structural reverse operations

Other participating Member States:

--a-b-c

5,5

Lending to euro area credit institutions related to monetary policy operations denominated in euro — marginal lending facility

Other participating Member States:

--a-b-c

5,6

Lending to euro area credit institutions related to monetary policy operations denominated in euro — credits related to margin calls

Other participating Member States:

--a-b-c

6

Other claims on euro area credit institutions denominated in euro

Other participating Member States:

--a-b-c

Loans

9,2

Intra-Eurosystem claims — claims equivalent to the transfer of foreign reserves (only NCBs' balance sheet)

(DE)

9,3

Intra-Eurosystem claims — claims related to promissory notes backing the issuance of ECB debt certificates (only ECB's balance sheet)

Other participating Member States:

--a-b-c

9,5

Intra-Eurosystem claims — other claims within the Eurosystem

Other participating Member States:

--a-b-c

11

Other assets

EU countries

Loans

MFIs

2

Loans (all currencies)

Rest of the world (excl. EU) total

MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Rest of the world (excl. EU)

Loans

Banks

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Rest of the world (excl. EU)

Loans

Banks

11

Other assets

Rest of the world (excl. EU)

Loans

Banks

2

Loans (all currencies)

EU countries (excl. domestic)

Non-MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

EU countries (non-participating Member States):

--x-y-z

Loans

Non-MFIs

-- x-y-z

3

Claims on euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

Loans

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

EU countries (non-participating Member States):

--x-y-z

Loans

Non-MFIs

8

General government debt denominated in euro

Other participating Member States:

--a-b-c

Loans

11

Other assets

EU countries

Loans

Non-MFIs

2

Loans (all currencies)

Rest of the world (excl. EU) total

Non-MFIs

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Rest of the world (excl. EU)

Loans

Non-banks

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Rest of the world (excl. EU)

Loans

Non-banks

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Rest of the world (excl. EU)

Loans

Non-banks

11

Other assets

Rest of the world (excl. EU)

Loans

Non-banks

3

Securities other than shares (all currencies)

EU countries (excl. domestic)

MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

EU countries (non-participating Member States):

--x-y-z

Securities other than shares

MFIs

-- x-y-z

3

Claims on euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

Securities other than shares

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

EU countries (non-participating Member States):

--x-y-z

Securities other than shares

MFIs

6

Other claims on euro area credit institutions denominated in euro

Other participating Member States:

--a-b-c

Securities other than shares

7

Securities of euro area residents denominated in euro

Other participating Member States:

--a-b-c

Securities other than shares

MFIs

11

Other assets

EU countries

Securities other than shares

MFIs

3

Securities other than shares (all currencies)

Rest of the world (excl. EU) total

MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Rest of the world (excl. EU)

Securities other than shares

Banks

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Rest of the world (excl. EU)

Securities other than shares

Banks

11

Other assets

Rest of the world (excl. EU)

Securities other than shares

Banks

3

Securities other than shares (all currencies)

EU countries (excl. domestic)

MFIs

By maturity (3 bands)

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

EU countries (non-participating Member States):

--x-y-z

Securities other than shares

MFIs

By maturity (3 bands)

-- x-y-z

3

Claims on euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

Securities other than shares

By maturity (3 bands)

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

EU countries (non-participating Member States):

--x-y-z

Securities other than shares

MFIs

By maturity (3 bands)

6

Other claims on euro area credit institutions denominated in euro

Other participating Member States:

--a-b-c

Securities other than shares

By maturity (3 bands)

7

Securities of euro area residents denominated in euro

Other participating Member States:

--a-b-c

Securities other than shares

MFIs

By maturity (3 bands)

11

Other assets

EU countries

Securities other than shares

MFIs

By maturity (3 bands)

3

Securities other than shares (all currencies)

EU countries (excl. domestic)

Non-MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

EU countries (non-participating Member States):

--x-y-z

Securities other than shares

Non-MFIs

-- x-y-z

3

Claims on euro area residents denominated in foreign currency

Other participating Member States:

--a-b-c

Securities other than shares

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

EU countries (non-participating Member States):

--x-y-z

Securities other than shares

Non-MFIs

7

Securities of euro area residents denominated in euro

Other participating Member States:

--a-b-c

Securities other than shares

Non-MFIs

8

General government debt denominated in euro

Other participating Member States:

--a-b-c

Securities other than shares

11

Other assets

EU countries

Securities other than shares

Non-MFIs

3

Securities other than shares (all currencies)

Rest of the world (excl. EU) total

Non-MFIs

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Rest of the world (excl. EU)

Securities other than shares

Non-banks

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Rest of the world (excl. EU)

Securities other than shares

Non-banks

11

Other assets

Rest of the world (excl. EU)

Securities other than shares

Non-banks

4

MMF shares/units

EU countries (excl. domestic)

-- x-y-z

11

Other assets

EU countries

MMF shares/units

4

MMF shares/units

Rest of the world (excl. EU) total

11

Other assets

Rest of the world (excl. EU) total

MMF shares/units

5

Shares and other equity

EU countries (excl. domestic)

-- x-y-z

6

Other claims on euro area credit institutions denominated in euro

EU countries (non-participating Member States):

--x-y-z

Shares and other equity

9,1

Intra-Eurosystem claims — participating interest in ECB (only NCBs' balance sheet)

(DE)

11

Other assets

EU countries

Shares and other equity

5

Shares and other equity

Rest of the world (excl. EU) total

11

Other assets

Rest of the world (excl. EU)

Shares and other equity

BRIDGING TABLE

Currency breakdown (Quarterly data)

| Bridging table. Item-by-item correspondance. |
| --- |
| LIABILITIES |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 4 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Sector | Currency | Maturity | Residence | Sector | Currency | Maturity |
| 9A | Deposits — domestic | MFIs | Other Member State currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | Other Member State currencies total | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | Other Member State currencies total | |
| 9A | Deposits — domestic | MFIs | DKK | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | DKK | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | DKK | |
| 9A | Deposits — domestic | MFIs | SEK | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | SEK | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | SEK | |
| 9A | Deposits — domestic | MFIs | GBP | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | GBP | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | GBP | |
| 9A | Deposits — domestic | MFIs | Other currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | Other currencies total | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | Other currencies total | |
| 9A | Deposits — domestic | MFIs | USD | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | USD | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | USD | |
| 9A | Deposits — domestic | MFIs | JPY | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | JPY | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | JPY | |
| 9A | Deposits — domestic | MFIs | CHF | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | CHF | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | CHF | |
| 9A | Deposits — domestic | MFIs | Remaining currencies combined | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | Remaining currencies combined | |
| | | | | | 12 | Other liabilities | Domestic | MFIs | Remaining currencies combined | |
| 9A | Deposits — domestic | Non-MFIs | Euro | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Domestic | | | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | Euro | |
| 9A | Deposits — domestic | Non-MFIs | Other Member State currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | Other Member State currencies total | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | Other Member State currencies total | |
| 9A | Deposits — domestic | Non-MFIs | DKK | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | DKK | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | DKK | |
| 9A | Deposits — domestic | Non-MFIs | SEK | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | SEK | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | SEK | |
| 9A | Deposits — domestic | Non-MFIs | GBP | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | GBP | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | GBP | |
| 9A | Deposits — domestic | Non-MFIs | Other currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | Other currencies total | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | Other currencies total | |
| 9A | Deposits — domestic | Non-MFIs | USD | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | USD | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | USD | |
| 9A | Deposits — domestic | Non-MFIs | JPY | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | JPY | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | JPY | |
| 9A | Deposits — domestic | Non-MFIs | CHF | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | CHF | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | CHF | |
| 9A | Deposits — domestic | Non-MFIs | Remaining currencies combined | | 7 | Liabilities to euro area residents denominated in foreign currency | Domestic | | Remaining currencies combined | |
| | | | | | 12 | Other liabilities | Domestic | Non-MFIs | Remaining currencies combined | |
| 9B | Deposits — other participating Member States | MFIs | Other Member State currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | Other Member State currencies total | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | Other Member State currencies total | |
| 9B | Deposits — other participating Member States | MFIs | DKK | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | DKK | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | DKK | |
| 9B | Deposits — other participating Member States | MFIs | SEK | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | SEK | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | SEK | |
| 9B | Deposits — other participating Member States | MFIs | GBP | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | GBP | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | GBP | |
| 9B | Deposits — other participating Member States | MFIs | Other currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | Other currencies total | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | Other currencies total | |
| 9B | Deposits — other participating Member States | MFIs | USD | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | USD | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | USD | |
| 9B | Deposits — other participating Member States | MFIs | JPY | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | JPY | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | JPY | |
| 9B | Deposits — other participating Member States | MFIs | CHF | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | CHF | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | CHF | |
| 9B | Deposits — other participating Member States | MFIs | Remaining currencies combined | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | Remaining currencies combined | |
| | | | | | 12 | Other liabilities | Other participating Member States | MFIs | Remaining currencies combined | |
| 9B | Deposits — other participating Member States | Non-MFIs | Euro | | 5,1 | Liabilities to other euro area residents denominated in euro — general government | Other participating Member States | | | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | Euro | |
| 9B | Deposits — other participating Member States | Non-MFIs | Other Member State currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | Other Member State currencies total | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | Other Member State currencies total | |
| 9B | Deposits — other participating Member States | Non-MFIs | DKK | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | DKK | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | DKK | |
| 9B | Deposits — other participating Member States | Non-MFIs | SEK | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | SEK | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | SEK | |
| 9B | Deposits — other participating Member States | Non-MFIs | GBP | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | GBP | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | GBP | |
| 9B | Deposits — other participating Member States | Non-MFIs | Other currencies total | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | Other currencies total | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | Other currencies total | |
| 9B | Deposits — other participating Member States | Non-MFIs | USD | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | USD | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | USD | |
| 9B | Deposits — other participating Member States | Non-MFIs | JPY | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | JPY | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | JPY | |
| 9B | Deposits — other participating Member States | Non-MFIs | CHF | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | CHF | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | CHF | |
| 9B | Deposits — other participating Member States | Non-MFIs | Remaining currencies combined | | 7 | Liabilities to euro area residents denominated in foreign currency | Other participating Member States | | Remaining currencies combined | |
| | | | | | 12 | Other liabilities | Other participating Member States | Non-MFIs | Remaining currencies combined | |
| 9C | Deposits — rest of the world | | Euro | By maturity (2 bands) | 6 | Liabilities to non-euro area residents denominated in euro | | | | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | Euro | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | Other Member State currencies total | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | Other Member State currencies total | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | Other Member State currencies total | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | Other Member State currencies total | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | DKK | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | DKK | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | DKK | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | DKK | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | SEK | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | SEK | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | SEK | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | SEK | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | GBP | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | GBP | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | GBP | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | GBP | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | Other currencies total | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | Other currencies total | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | Other currencies total | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | Other currencies total | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | USD | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | USD | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | USD | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | USD | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | JPY | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | JPY | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | JPY | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | JPY | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | CHF | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | CHF | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | CHF | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | CHF | By maturity (2 bands) |
| 9C | Deposits — rest of the world | | Remaining currencies combined | By maturity (2 bands) | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | | Remaining currencies combined | By maturity (2 bands) |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | Remaining currencies combined | By maturity (2 bands) |
| | | | | | 12 | Other liabilities | | | Remaining currencies combined | By maturity (2 bands) |
| 9C | Deposits — rest of the world | Banks | All currencies combined | | 6 | Liabilities to non-euro area residents denominated in euro | | Banks | | |
| | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | | |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | | |
| | | | | | 12 | Other liabilities | | Banks | | |
| 9C | Deposits — rest of the world | Banks | Euro | | 6 | Liabilities to non-euro area residents denominated in euro | | Banks | | |
| | | | | | 12 | Other liabilities | | Banks | Euro | |
| 9C | Deposits — rest of the world | Banks | Other Member State currencies total | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | Other Member State currencies total | |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | Other Member State currencies total | |
| | | | | | 12 | Other liabilities | | Banks | Other Member State currencies total | |
| 9C | Deposits — rest of the world | Banks | DKK | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | DKK | |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | DKK | |
| | | | | | 12 | Other liabilities | | Banks | DKK | |
| 9C | Deposits — rest of the world | Banks | SEK | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | SEK | |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | SEK | |
| | | | | | 12 | Other liabilities | | Banks | SEK | |
| 9C | Deposits — rest of the world | Banks | GBP | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | GBP | |
| | | | | | 8,2 | Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II | | | GBP | |
| | | | | | 12 | Other liabilities | | Banks | GBP | |
| 9C | Deposits — rest of the world | Banks | Other currencies total | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | Other currencies total | |
| | | | | | 12 | Other liabilities | | Banks | Other currencies total | |
| 9C | Deposits — rest of the world | Banks | USD | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | USD | |
| | | | | | 12 | Other liabilities | | Banks | USD | |
| 9C | Deposits — rest of the world | Banks | JPY | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | JPY | |
| | | | | | 12 | Other liabilities | | Banks | JPY | |
| 9C | Deposits — rest of the world | Banks | CHF | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | CHF | |
| | | | | | 12 | Other liabilities | | Banks | CHF | |
| 9C | Deposits — rest of the world | Banks | Remaining currencies combined | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Banks | Remaining currencies combined | |
| | | | | | 12 | Other liabilities | | Banks | Remaining currencies combined | |
| 9C | Deposits — rest of the world | Non-banks | All currencies combined | | 6 | Liabilities to non-euro area residents denominated in euro | | Non-banks | | |
| | | | | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | | |
| | | | | | 12 | Other liabilities | | Non-banks | | |
| 9C | Deposits — rest of the world | Non-banks | Euro | | 6 | Liabilities to non-euro area residents denominated in euro | | Non-banks | | |
| | | | | | 12 | Other liabilities | | Non-banks | Euro | |
| 9C | Deposits — rest of the world | Non-banks | Other Member State currencies total | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | Other Member State currencies total | |
| | | | | | 12 | Other liabilities | | Non-banks | Other Member State currencies total | |
| 9C | Deposits — rest of the world | Non-banks | DKK | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | DKK | |
| | | | | | 12 | Other liabilities | | Non-banks | DKK | |
| 9C | Deposits — rest of the world | Non-banks | SEK | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | SEK | |
| | | | | | 12 | Other liabilities | | Non-banks | SEK | |
| 9C | Deposits — rest of the world | Non-banks | GBP | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | GBP | |
| | | | | | 12 | Other liabilities | | Non-banks | GBP | |
| 9C | Deposits — rest of the world | Non-banks | Other currencies total | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | Other currencies total | |
| | | | | | 12 | Other liabilities | | Non-banks | Other currencies total | |
| 9C | Deposits — rest of the world | Non-banks | USD | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | USD | |
| | | | | | 12 | Other liabilities | | Non-banks | USD | |
| 9C | Deposits — rest of the world | Non-banks | JPY | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | JPY | |
| | | | | | 12 | Other liabilities | | Non-banks | JPY | |
| 9C | Deposits — rest of the world | Non-banks | CHF | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | CHF | |
| | | | | | 12 | Other liabilities | | Non-banks | CHF | |
| 9C | Deposits — rest of the world | Non-banks | Remaining currencies combined | | 8,1 | Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities | | Non-banks | Remaining currencies combined | |
| | | | | | 12 | Other liabilities | | Non-banks | Remaining currencies combined | |
| 11 | Debt securities issued | | Other Member State currencies total | | n/a | n/a | | | | |
| 11 | Debt securities issued | | DKK | | n/a | n/a | | | | |
| 11 | Debt securities issued | | SEK | | n/a | n/a | | | | |
| 11 | Debt securities issued | | GBP | | n/a | n/a | | | | |
| 11 | Debt securities issued | | Other currencies total | | n/a | n/a | | | | |
| 11 | Debt securities issued | | USD | | n/a | n/a | | | | |
| 11 | Debt securities issued | | JPY | | n/a | n/a | | | | |
| 11 | Debt securities issued | | CHF | | n/a | n/a | | | | |
| 11 | Debt securities issued | | Remaining currencies combined | | n/a | n/a | | | | |

Bridging table. Item-by-item correspondance.

LIABILITIES

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 4

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Sector

Currency

Maturity

Residence

Sector

Currency

Maturity

9A

Deposits — domestic

MFIs

Other Member State currencies total

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Other Member State currencies total

12

Other liabilities

Domestic

MFIs

Other Member State currencies total

9A

Deposits — domestic

MFIs

DKK

7

Liabilities to euro area residents denominated in foreign currency

Domestic

DKK

12

Other liabilities

Domestic

MFIs

DKK

9A

Deposits — domestic

MFIs

SEK

7

Liabilities to euro area residents denominated in foreign currency

Domestic

SEK

12

Other liabilities

Domestic

MFIs

SEK

9A

Deposits — domestic

MFIs

GBP

7

Liabilities to euro area residents denominated in foreign currency

Domestic

GBP

12

Other liabilities

Domestic

MFIs

GBP

9A

Deposits — domestic

MFIs

Other currencies total

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Other currencies total

12

Other liabilities

Domestic

MFIs

Other currencies total

9A

Deposits — domestic

MFIs

USD

7

Liabilities to euro area residents denominated in foreign currency

Domestic

USD

12

Other liabilities

Domestic

MFIs

USD

9A

Deposits — domestic

MFIs

JPY

7

Liabilities to euro area residents denominated in foreign currency

Domestic

JPY

12

Other liabilities

Domestic

MFIs

JPY

9A

Deposits — domestic

MFIs

CHF

7

Liabilities to euro area residents denominated in foreign currency

Domestic

CHF

12

Other liabilities

Domestic

MFIs

CHF

9A

Deposits — domestic

MFIs

Remaining currencies combined

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Remaining currencies combined

12

Other liabilities

Domestic

MFIs

Remaining currencies combined

9A

Deposits — domestic

Non-MFIs

Euro

5,1

Liabilities to other euro area residents denominated in euro — general government

Domestic

12

Other liabilities

Domestic

Non-MFIs

Euro

9A

Deposits — domestic

Non-MFIs

Other Member State currencies total

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Other Member State currencies total

12

Other liabilities

Domestic

Non-MFIs

Other Member State currencies total

9A

Deposits — domestic

Non-MFIs

DKK

7

Liabilities to euro area residents denominated in foreign currency

Domestic

DKK

12

Other liabilities

Domestic

Non-MFIs

DKK

9A

Deposits — domestic

Non-MFIs

SEK

7

Liabilities to euro area residents denominated in foreign currency

Domestic

SEK

12

Other liabilities

Domestic

Non-MFIs

SEK

9A

Deposits — domestic

Non-MFIs

GBP

7

Liabilities to euro area residents denominated in foreign currency

Domestic

GBP

12

Other liabilities

Domestic

Non-MFIs

GBP

9A

Deposits — domestic

Non-MFIs

Other currencies total

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Other currencies total

12

Other liabilities

Domestic

Non-MFIs

Other currencies total

9A

Deposits — domestic

Non-MFIs

USD

7

Liabilities to euro area residents denominated in foreign currency

Domestic

USD

12

Other liabilities

Domestic

Non-MFIs

USD

9A

Deposits — domestic

Non-MFIs

JPY

7

Liabilities to euro area residents denominated in foreign currency

Domestic

JPY

12

Other liabilities

Domestic

Non-MFIs

JPY

9A

Deposits — domestic

Non-MFIs

CHF

7

Liabilities to euro area residents denominated in foreign currency

Domestic

CHF

12

Other liabilities

Domestic

Non-MFIs

CHF

9A

Deposits — domestic

Non-MFIs

Remaining currencies combined

7

Liabilities to euro area residents denominated in foreign currency

Domestic

Remaining currencies combined

12

Other liabilities

Domestic

Non-MFIs

Remaining currencies combined

9B

Deposits — other participating Member States

MFIs

Other Member State currencies total

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Other Member State currencies total

12

Other liabilities

Other participating Member States

MFIs

Other Member State currencies total

9B

Deposits — other participating Member States

MFIs

DKK

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

DKK

12

Other liabilities

Other participating Member States

MFIs

DKK

9B

Deposits — other participating Member States

MFIs

SEK

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

SEK

12

Other liabilities

Other participating Member States

MFIs

SEK

9B

Deposits — other participating Member States

MFIs

GBP

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

GBP

12

Other liabilities

Other participating Member States

MFIs

GBP

9B

Deposits — other participating Member States

MFIs

Other currencies total

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Other currencies total

12

Other liabilities

Other participating Member States

MFIs

Other currencies total

9B

Deposits — other participating Member States

MFIs

USD

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

USD

12

Other liabilities

Other participating Member States

MFIs

USD

9B

Deposits — other participating Member States

MFIs

JPY

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

JPY

12

Other liabilities

Other participating Member States

MFIs

JPY

9B

Deposits — other participating Member States

MFIs

CHF

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

CHF

12

Other liabilities

Other participating Member States

MFIs

CHF

9B

Deposits — other participating Member States

MFIs

Remaining currencies combined

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Remaining currencies combined

12

Other liabilities

Other participating Member States

MFIs

Remaining currencies combined

9B

Deposits — other participating Member States

Non-MFIs

Euro

5,1

Liabilities to other euro area residents denominated in euro — general government

Other participating Member States

12

Other liabilities

Other participating Member States

Non-MFIs

Euro

9B

Deposits — other participating Member States

Non-MFIs

Other Member State currencies total

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Other Member State currencies total

12

Other liabilities

Other participating Member States

Non-MFIs

Other Member State currencies total

9B

Deposits — other participating Member States

Non-MFIs

DKK

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

DKK

12

Other liabilities

Other participating Member States

Non-MFIs

DKK

9B

Deposits — other participating Member States

Non-MFIs

SEK

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

SEK

12

Other liabilities

Other participating Member States

Non-MFIs

SEK

9B

Deposits — other participating Member States

Non-MFIs

GBP

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

GBP

12

Other liabilities

Other participating Member States

Non-MFIs

GBP

9B

Deposits — other participating Member States

Non-MFIs

Other currencies total

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Other currencies total

12

Other liabilities

Other participating Member States

Non-MFIs

Other currencies total

9B

Deposits — other participating Member States

Non-MFIs

USD

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

USD

12

Other liabilities

Other participating Member States

Non-MFIs

USD

9B

Deposits — other participating Member States

Non-MFIs

JPY

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

JPY

12

Other liabilities

Other participating Member States

Non-MFIs

JPY

9B

Deposits — other participating Member States

Non-MFIs

CHF

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

CHF

12

Other liabilities

Other participating Member States

Non-MFIs

CHF

9B

Deposits — other participating Member States

Non-MFIs

Remaining currencies combined

7

Liabilities to euro area residents denominated in foreign currency

Other participating Member States

Remaining currencies combined

12

Other liabilities

Other participating Member States

Non-MFIs

Remaining currencies combined

9C

Deposits — rest of the world

Euro

By maturity (2 bands)

6

Liabilities to non-euro area residents denominated in euro

By maturity (2 bands)

12

Other liabilities

Euro

By maturity (2 bands)

9C

Deposits — rest of the world

Other Member State currencies total

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Other Member State currencies total

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

Other Member State currencies total

By maturity (2 bands)

12

Other liabilities

Other Member State currencies total

By maturity (2 bands)

9C

Deposits — rest of the world

DKK

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

DKK

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

DKK

By maturity (2 bands)

12

Other liabilities

DKK

By maturity (2 bands)

9C

Deposits — rest of the world

SEK

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

SEK

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

SEK

By maturity (2 bands)

12

Other liabilities

SEK

By maturity (2 bands)

9C

Deposits — rest of the world

GBP

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

GBP

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

GBP

By maturity (2 bands)

12

Other liabilities

GBP

By maturity (2 bands)

9C

Deposits — rest of the world

Other currencies total

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Other currencies total

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

Other currencies total

By maturity (2 bands)

12

Other liabilities

Other currencies total

By maturity (2 bands)

9C

Deposits — rest of the world

USD

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

USD

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

USD

By maturity (2 bands)

12

Other liabilities

USD

By maturity (2 bands)

9C

Deposits — rest of the world

JPY

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

JPY

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

JPY

By maturity (2 bands)

12

Other liabilities

JPY

By maturity (2 bands)

9C

Deposits — rest of the world

CHF

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

CHF

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

CHF

By maturity (2 bands)

12

Other liabilities

CHF

By maturity (2 bands)

9C

Deposits — rest of the world

Remaining currencies combined

By maturity (2 bands)

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Remaining currencies combined

By maturity (2 bands)

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

Remaining currencies combined

By maturity (2 bands)

12

Other liabilities

Remaining currencies combined

By maturity (2 bands)

9C

Deposits — rest of the world

Banks

All currencies combined

6

Liabilities to non-euro area residents denominated in euro

Banks

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

12

Other liabilities

Banks

9C

Deposits — rest of the world

Banks

Euro

6

Liabilities to non-euro area residents denominated in euro

Banks

12

Other liabilities

Banks

Euro

9C

Deposits — rest of the world

Banks

Other Member State currencies total

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

Other Member State currencies total

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

Other Member State currencies total

12

Other liabilities

Banks

Other Member State currencies total

9C

Deposits — rest of the world

Banks

DKK

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

DKK

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

DKK

12

Other liabilities

Banks

DKK

9C

Deposits — rest of the world

Banks

SEK

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

SEK

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

SEK

12

Other liabilities

Banks

SEK

9C

Deposits — rest of the world

Banks

GBP

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

GBP

8,2

Liabilities to non-euro area residents denominated in foreign currency — liabilities arising from the credit facility under ERM II

GBP

12

Other liabilities

Banks

GBP

9C

Deposits — rest of the world

Banks

Other currencies total

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

Other currencies total

12

Other liabilities

Banks

Other currencies total

9C

Deposits — rest of the world

Banks

USD

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

USD

12

Other liabilities

Banks

USD

9C

Deposits — rest of the world

Banks

JPY

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

JPY

12

Other liabilities

Banks

JPY

9C

Deposits — rest of the world

Banks

CHF

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

CHF

12

Other liabilities

Banks

CHF

9C

Deposits — rest of the world

Banks

Remaining currencies combined

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Banks

Remaining currencies combined

12

Other liabilities

Banks

Remaining currencies combined

9C

Deposits — rest of the world

Non-banks

All currencies combined

6

Liabilities to non-euro area residents denominated in euro

Non-banks

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

12

Other liabilities

Non-banks

9C

Deposits — rest of the world

Non-banks

Euro

6

Liabilities to non-euro area residents denominated in euro

Non-banks

12

Other liabilities

Non-banks

Euro

9C

Deposits — rest of the world

Non-banks

Other Member State currencies total

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

Other Member State currencies total

12

Other liabilities

Non-banks

Other Member State currencies total

9C

Deposits — rest of the world

Non-banks

DKK

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

DKK

12

Other liabilities

Non-banks

DKK

9C

Deposits — rest of the world

Non-banks

SEK

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

SEK

12

Other liabilities

Non-banks

SEK

9C

Deposits — rest of the world

Non-banks

GBP

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

GBP

12

Other liabilities

Non-banks

GBP

9C

Deposits — rest of the world

Non-banks

Other currencies total

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

Other currencies total

12

Other liabilities

Non-banks

Other currencies total

9C

Deposits — rest of the world

Non-banks

USD

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

USD

12

Other liabilities

Non-banks

USD

9C

Deposits — rest of the world

Non-banks

JPY

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

JPY

12

Other liabilities

Non-banks

JPY

9C

Deposits — rest of the world

Non-banks

CHF

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

CHF

12

Other liabilities

Non-banks

CHF

9C

Deposits — rest of the world

Non-banks

Remaining currencies combined

8,1

Liabilities to non-euro area residents denominated in foreign currency — deposits, balances and other liabilities

Non-banks

Remaining currencies combined

12

Other liabilities

Non-banks

Remaining currencies combined

11

Debt securities issued

Other Member State currencies total

n/a

n/a

11

Debt securities issued

DKK

n/a

n/a

11

Debt securities issued

SEK

n/a

n/a

11

Debt securities issued

GBP

n/a

n/a

11

Debt securities issued

Other currencies total

n/a

n/a

11

Debt securities issued

USD

n/a

n/a

11

Debt securities issued

JPY

n/a

n/a

11

Debt securities issued

CHF

n/a

n/a

11

Debt securities issued

Remaining currencies combined

n/a

n/a

BRIDGING TABLE

Currency breakdown (Quarterly data)

| Bridging table. Item-by-item correspondence |
| --- |
| ASSETS |
| Stocks |
| Regulation ECB/2001/13 — Annex 1 — Table 4 | Accounting balance sheet format |
| Item | Description | Breakdown | Item | Description | Further breakdown provided |
| Sector | Currency | Maturity | Residence | Sector | Type | Currency | Maturity |
| 2A | Loans — domestic | Non-MFIs | Other Member State currencies | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | Other Member State currencies | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | Other Member State currencies | |
| 2A | Loans — domestic | Non-MFIs | DKK | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | DKK | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | DKK | |
| 2A | Loans — domestic | Non-MFIs | SEK | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | SEK | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | SEK | |
| 2A | Loans — domestic | Non-MFIs | GBP | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | GBP | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | GBP | |
| 2A | Loans — domestic | Non-MFIs | Other currencies total | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | Other currencies total | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | Other currencies total | |
| 2A | Loans — domestic | Non-MFIs | USD | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | USD | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | USD | |
| 2A | Loans — domestic | Non-MFIs | JPY | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | JPY | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | JPY | |
| 2A | Loans — domestic | Non-MFIs | CHF | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | CHF | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | CHF | |
| 2A | Loans — domestic | Non-MFIs | Remaining currencies combined | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Loans | Remaining currencies combined | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Loans | Remaining currencies combined | |
| 2B | Loans — other participating Member States | Non-MFIs | Other Member State currencies | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | Other Member State currencies | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | Other Member State currencies | |
| 2B | Loans — other participating Member States | Non-MFIs | DKK | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | DKK | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | DKK | |
| 2B | Loans — other participating Member States | Non-MFIs | SEK | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | SEK | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | SEK | |
| 2B | Loans — other participating Member States | Non-MFIs | GBP | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | GBP | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | GBP | |
| 2B | Loans — other participating Member States | Non-MFIs | Other currencies total | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | Other currencies total | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | Other currencies total | |
| 2B | Loans — other participating Member States | Non-MFIs | USD | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | USD | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | USD | |
| 2B | Loans — other participating Member States | Non-MFIs | JPY | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | JPY | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | JPY | |
| 2B | Loans — other participating Member States | Non-MFIs | CHF | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | CHF | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | CHF | |
| 2B | Loans — other participating Member States | Non-MFIs | Remaining currencies combined | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Loans | Remaining currencies combined | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Loans | Remaining currencies combined | |
| 2C | Loans — rest of the world | | Euro | Up to 1 year | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | | Loans | | Up to 1 year |
| | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | | | | | |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Euro | Up to 1 year |
| 2C | Loans — rest of the world | | Other Member State currencies | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | DKK | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | SEK | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | GBP | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | Other currencies total | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | USD | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | JPY | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | CHF | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | Remaining currencies combined | Up to 1 year | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Up to 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Up to 1 year |
| 2C | Loans — rest of the world | | Euro | Over 1 year | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | | Loans | | Over 1 year |
| | | | | | 11 | Other assets | rest of the world | | Loans | Euro | Over 1 year |
| 2C | Loans — rest of the world | | Other Member State currencies | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other Member State currencies | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other Member State currencies | Over 1 year |
| 2C | Loans — rest of the world | | DKK | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | DKK | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | DKK | Over 1 year |
| 2C | Loans — rest of the world | | SEK | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | SEK | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | SEK | Over 1 year |
| 2C | Loans — rest of the world | | GBP | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | GBP | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | GBP | Over 1 year |
| 2C | Loans — rest of the world | | Other currencies total | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Other currencies total | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Other currencies total | Over 1 year |
| 2C | Loans — rest of the world | | USD | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | USD | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | USD | Over 1 year |
| 2C | Loans — rest of the world | | JPY | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | JPY | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | JPY | Over 1 year |
| 2C | Loans — rest of the world | | CHF | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | CHF | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | CHF | Over 1 year |
| 2C | Loans — rest of the world | | Remaining currencies combined | Over 1 year | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | | Loans | Remaining currencies combined | Over 1 year |
| | | | | | 11 | Other assets | Rest of the world | | Loans | Remaining currencies combined | Over 1 year |
| 2C | Loans — rest of the world | Banks | All currencies combined | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Banks | Loans | | |
| | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | | Banks | | | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | | |
| 2C | Loans — rest of the world | Banks | Euro | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Banks | Loans | | |
| | | | | | 4,2 | Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II | | Banks | | | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | Euro | |
| 2C | Loans — rest of the world | Banks | Other Member State currencies | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | Other Member State currencies | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | Other Member State currencies | |
| 2C | Loans — rest of the world | Banks | DKK | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | DKK | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | DKK | |
| 2C | Loans — rest of the world | Banks | SEK | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | SEK | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | SEK | |
| 2C | Loans — rest of the world | Banks | GBP | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | GBP | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | GBP | |
| 2C | Loans — rest of the world | Banks | Other currencies total | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | Other currencies total | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | Other currencies total | |
| 2C | Loans — rest of the world | Banks | USD | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | USD | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | USD | |
| 2C | Loans — rest of the world | Banks | JPY | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | JPY | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | JPY | |
| 2C | Loans — rest of the world | Banks | CHF | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | CHF | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | CHF | |
| 2C | Loans — rest of the world | Banks | Remaining currencies combined | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Loans | Remaining currencies combined | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Loans | Remaining currencies combined | |
| 2C | Loans — rest of the world | Non-banks | All currencies combined | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Non-banks | Loans | | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | | |
| 2C | Loans — rest of the world | Non-banks | Euro | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Non-banks | Loans | | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | Euro | |
| 2C | Loans — rest of the world | Non-banks | Other Member State currencies | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | Other Member State currencies | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | Other Member State currencies | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | Other Member State currencies | |
| 2C | Loans — rest of the world | Non-banks | DKK | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | DKK | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | DKK | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | DKK | |
| 2C | Loans — rest of the world | Non-banks | SEK | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | SEK | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | SEK | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | SEK | |
| 2C | Loans — rest of the world | Non-banks | GBP | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | GBP | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | GBP | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | GBP | |
| 2C | Loans — rest of the world | Non-banks | Other currencies total | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | Other currencies total | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | Other currencies total | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | Other currencies total | |
| 2C | Loans — rest of the world | Non-banks | USD | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | USD | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | USD | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | USD | |
| 2C | Loans — rest of the world | Non-banks | JPY | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | JPY | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | JPY | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | JPY | |
| 2C | Loans — rest of the world | Non-banks | CHF | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | CHF | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | CHF | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | CHF | |
| 2C | Loans — rest of the world | Non-banks | Remaining currencies combined | | 2,1 | Claims on non-euro area residents denominated in foreign currency — receivables from the IMF | | Non-banks | Loans | Remaining currencies combined | |
| | | | | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Loans | Remaining currencies combined | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Loans | Remaining currencies combined | |
| 3A | Securities other than shares — domestic | MFIs | Other Member State currencies | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | Other Member State currencies | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | Other Member State currencies | |
| 3A | Securities other than shares — domestic | MFIs | DKK | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | DKK | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | DKK | |
| 3A | Securities other than shares — domestic | MFIs | SEK | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | SEK | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | SEK | |
| 3A | Securities other than shares — domestic | MFIs | GBP | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | GBP | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | GBP | |
| 3A | Securities other than shares — domestic | MFIs | Other currencies total | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | Other currencies total | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | Other currencies total | |
| 3A | Securities other than shares — domestic | MFIs | USD | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | USD | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | USD | |
| 3A | Securities other than shares — domestic | MFIs | JPY | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | JPY | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | JPY | |
| 3A | Securities other than shares — domestic | MFIs | CHF | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | CHF | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | CHF | |
| 3A | Securities other than shares — domestic | MFIs | Remaining currencies combined | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | Remaining currencies combined | |
| | | | | | 11 | Other assets | Domestic | MFIs | Securities other than shares | Remaining currencies combined | |
| 3A | Securities other than shares — domestic | Non-MFIs | Other Member State currencies | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | Other Member State currencies | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | Other Member State currencies | |
| 3A | Securities other than shares — domestic | Non-MFIs | DKK | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | DKK | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | DKK | |
| 3A | Securities other than shares — domestic | Non-MFIs | SEK | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | SEK | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | SEK | |
| 3A | Securities other than shares — domestic | Non-MFIs | GBP | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | GBP | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | GBP | |
| 3A | Securities other than shares — domestic | Non-MFIs | Other currencies total | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | Other currencies total | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | Other currencies total | |
| 3A | Securities other than shares — domestic | Non-MFIs | USD | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | USD | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | USD | |
| 3A | Securities other than shares — domestic | Non-MFIs | JPY | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | JPY | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | JPY | |
| 3A | Securities other than shares — domestic | Non-MFIs | CHF | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | CHF | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | CHF | |
| 3A | Securities other than shares — domestic | Non-MFIs | Remaining currencies combined | | 3 | Claims on euro area residents denominated in foreign currency | Domestic | | Securities other than shares | Remaining currencies combined | |
| | | | | | 11 | Other assets | Domestic | Non-MFIs | Securities other than shares | Remaining currencies combined | |
| 3B | Securities other than shares — other participating Member States | MFIs | Other Member State currencies | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | Other Member State currencies | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | Other Member State currencies | |
| 3B | Securities other than shares — other participating Member States | MFIs | DKK | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | DKK | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | DKK | |
| 3B | Securities other than shares — other participating Member States | MFIs | SEK | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | SEK | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | SEK | |
| 3B | Securities other than shares — other participating Member States | MFIs | GBP | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | GBP | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | GBP | |
| 3B | Securities other than shares — other participating Member States | MFIs | Other currencies total | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | Other currencies total | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | Other currencies total | |
| 3B | Securities other than shares — other participating Member States | MFIs | USD | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | USD | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | USD | |
| 3B | Securities other than shares — other participating Member States | MFIs | JPY | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | JPY | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | JPY | |
| 3B | Securities other than shares — other participating Member States | MFIs | CHF | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | CHF | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | CHF | |
| 3B | Securities other than shares — other participating Member States | MFIs | Remaining currencies combined | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | Remaining currencies combined | |
| | | | | | 11 | Other assets | Other participating Member States | MFIs | Securities other than shares | Remaining currencies combined | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | Other Member State currencies | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | Other Member State currencies | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | Other Member State currencies | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | DKK | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | DKK | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | DKK | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | SEK | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | SEK | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | SEK | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | GBP | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | GBP | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | GBP | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | Other currencies total | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | Other currencies total | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | Other currencies total | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | USD | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | USD | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | USD | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | JPY | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | JPY | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | JPY | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | CHF | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | CHF | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | CHF | |
| 3B | Securities other than shares — other participating Member States | Non-MFIs | Remaining currencies combined | | 3 | Claims on euro area residents denominated in foreign currency | Other participating Member States | | Securities other than shares | Remaining currencies combined | |
| | | | | | 11 | Other assets | Other participating Member States | Non-MFIs | Securities other than shares | Remaining currencies combined | |
| 3C | Securities other than shares — rest of the world | Banks | All currencies combined | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Banks | Securities other than shares | | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | | |
| 3C | Securities other than shares — rest of the world | Banks | Euro | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Banks | Securities other than shares | | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | Euro | |
| 3C | Securities other than shares — rest of the world | Banks | Other Member State currencies | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | Other Member State currencies | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | Other Member State currencies | |
| 3C | Securities other than shares — rest of the world | Banks | DKK | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | DKK | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | DKK | |
| 3C | Securities other than shares — rest of the world | Banks | SEK | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | SEK | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | SEK | |
| 3C | Securities other than shares — rest of the world | Banks | GBP | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | GBP | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | GBP | |
| 3C | Securities other than shares — rest of the world | Banks | Other currencies total | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | Other currencies total | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | Other currencies total | |
| 3C | Securities other than shares — rest of the world | Banks | USD | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | USD | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | USD | |
| 3C | Securities other than shares — rest of the world | Banks | JPY | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | JPY | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | JPY | |
| 3C | Securities other than shares — rest of the world | Banks | CHF | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | CHF | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | CHF | |
| 3C | Securities other than shares — rest of the world | Banks | Remaining currencies combined | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Banks | Securities other than shares | Remaining currencies combined | |
| | | | | | 11 | Other assets | Rest of the world | Banks | Securities other than shares | Remaining currencies combined | |
| 3C | Securities other than shares — rest of the world | Non-banks | All currencies combined | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | | |
| | | | | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Non-banks | Securities other than shares | | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | | |
| 3C | Securities other than shares — rest of the world | Non-banks | Euro | | 4,1 | Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans | | Non-banks | Securities other than shares | | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | Euro | |
| 3C | Securities other than shares — rest of the world | Non-banks | Other Member State currencies | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | Other Member State currencies | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | Other Member State currencies | |
| 3C | Securities other than shares — rest of the world | Non-banks | DKK | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | DKK | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | DKK | |
| 3C | Securities other than shares — rest of the world | Non-banks | SEK | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | SEK | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | SEK | |
| 3C | Securities other than shares — rest of the world | Non-banks | GBP | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | GBP | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | GBP | |
| 3C | Securities other than shares — rest of the world | Non-banks | Other currencies total | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | Other currencies total | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | Other currencies total | |
| 3C | Securities other than shares — rest of the world | Non-banks | USD | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | USD | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | USD | |
| 3C | Securities other than shares — rest of the world | Non-banks | JPY | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | JPY | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | JPY | |
| 3C | Securities other than shares — rest of the world | Non-banks | CHF | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | CHF | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | CHF | |
| 3C | Securities other than shares — rest of the world | Non-banks | Remaining currencies combined | | 2,2 | Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets | | Non-banks | Securities other than shares | Remaining currencies combined | |
| | | | | | 11 | Other assets | Rest of the world | Non-banks | Securities other than shares | Remaining currencies combined | |

Bridging table. Item-by-item correspondence

ASSETS

Stocks

Regulation ECB/2001/13 — Annex 1 — Table 4

Accounting balance sheet format

Item

Description

Breakdown

Item

Description

Further breakdown provided

Sector

Currency

Maturity

Residence

Sector

Type

Currency

Maturity

2A

Loans — domestic

Non-MFIs

Other Member State currencies

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Other Member State currencies

11

Other assets

Domestic

Non-MFIs

Loans

Other Member State currencies

2A

Loans — domestic

Non-MFIs

DKK

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

DKK

11

Other assets

Domestic

Non-MFIs

Loans

DKK

2A

Loans — domestic

Non-MFIs

SEK

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

SEK

11

Other assets

Domestic

Non-MFIs

Loans

SEK

2A

Loans — domestic

Non-MFIs

GBP

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

GBP

11

Other assets

Domestic

Non-MFIs

Loans

GBP

2A

Loans — domestic

Non-MFIs

Other currencies total

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Other currencies total

11

Other assets

Domestic

Non-MFIs

Loans

Other currencies total

2A

Loans — domestic

Non-MFIs

USD

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

USD

11

Other assets

Domestic

Non-MFIs

Loans

USD

2A

Loans — domestic

Non-MFIs

JPY

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

JPY

11

Other assets

Domestic

Non-MFIs

Loans

JPY

2A

Loans — domestic

Non-MFIs

CHF

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

CHF

11

Other assets

Domestic

Non-MFIs

Loans

CHF

2A

Loans — domestic

Non-MFIs

Remaining currencies combined

3

Claims on euro area residents denominated in foreign currency

Domestic

Loans

Remaining currencies combined

11

Other assets

Domestic

Non-MFIs

Loans

Remaining currencies combined

2B

Loans — other participating Member States

Non-MFIs

Other Member State currencies

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Other Member State currencies

11

Other assets

Other participating Member States

Non-MFIs

Loans

Other Member State currencies

2B

Loans — other participating Member States

Non-MFIs

DKK

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

DKK

11

Other assets

Other participating Member States

Non-MFIs

Loans

DKK

2B

Loans — other participating Member States

Non-MFIs

SEK

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

SEK

11

Other assets

Other participating Member States

Non-MFIs

Loans

SEK

2B

Loans — other participating Member States

Non-MFIs

GBP

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

GBP

11

Other assets

Other participating Member States

Non-MFIs

Loans

GBP

2B

Loans — other participating Member States

Non-MFIs

Other currencies total

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Other currencies total

11

Other assets

Other participating Member States

Non-MFIs

Loans

Other currencies total

2B

Loans — other participating Member States

Non-MFIs

USD

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

USD

11

Other assets

Other participating Member States

Non-MFIs

Loans

USD

2B

Loans — other participating Member States

Non-MFIs

JPY

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

JPY

11

Other assets

Other participating Member States

Non-MFIs

Loans

JPY

2B

Loans — other participating Member States

Non-MFIs

CHF

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

CHF

11

Other assets

Other participating Member States

Non-MFIs

Loans

CHF

2B

Loans — other participating Member States

Non-MFIs

Remaining currencies combined

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Loans

Remaining currencies combined

11

Other assets

Other participating Member States

Non-MFIs

Loans

Remaining currencies combined

2C

Loans — rest of the world

Euro

Up to 1 year

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Up to 1 year

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

11

Other assets

Rest of the world

Loans

Euro

Up to 1 year

2C

Loans — rest of the world

Other Member State currencies

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

DKK

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

SEK

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

GBP

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

Other currencies total

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

USD

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

JPY

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

CHF

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

Remaining currencies combined

Up to 1 year

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Up to 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Up to 1 year

2C

Loans — rest of the world

Euro

Over 1 year

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Loans

Over 1 year

11

Other assets

rest of the world

Loans

Euro

Over 1 year

2C

Loans — rest of the world

Other Member State currencies

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other Member State currencies

Over 1 year

11

Other assets

Rest of the world

Loans

Other Member State currencies

Over 1 year

2C

Loans — rest of the world

DKK

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

DKK

Over 1 year

11

Other assets

Rest of the world

Loans

DKK

Over 1 year

2C

Loans — rest of the world

SEK

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

SEK

Over 1 year

11

Other assets

Rest of the world

Loans

SEK

Over 1 year

2C

Loans — rest of the world

GBP

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

GBP

Over 1 year

11

Other assets

Rest of the world

Loans

GBP

Over 1 year

2C

Loans — rest of the world

Other currencies total

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Other currencies total

Over 1 year

11

Other assets

Rest of the world

Loans

Other currencies total

Over 1 year

2C

Loans — rest of the world

USD

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

USD

Over 1 year

11

Other assets

Rest of the world

Loans

USD

Over 1 year

2C

Loans — rest of the world

JPY

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

JPY

Over 1 year

11

Other assets

Rest of the world

Loans

JPY

Over 1 year

2C

Loans — rest of the world

CHF

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

CHF

Over 1 year

11

Other assets

Rest of the world

Loans

CHF

Over 1 year

2C

Loans — rest of the world

Remaining currencies combined

Over 1 year

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Loans

Remaining currencies combined

Over 1 year

11

Other assets

Rest of the world

Loans

Remaining currencies combined

Over 1 year

2C

Loans — rest of the world

Banks

All currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Banks

Loans

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

Banks

11

Other assets

Rest of the world

Banks

Loans

2C

Loans — rest of the world

Banks

Euro

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Banks

Loans

4,2

Claims on non-euro area residents denominated in euro — claims arising from the credit facility under ERM II

Banks

11

Other assets

Rest of the world

Banks

Loans

Euro

2C

Loans — rest of the world

Banks

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

Other Member State currencies

11

Other assets

Rest of the world

Banks

Loans

Other Member State currencies

2C

Loans — rest of the world

Banks

DKK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

DKK

11

Other assets

Rest of the world

Banks

Loans

DKK

2C

Loans — rest of the world

Banks

SEK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

SEK

11

Other assets

Rest of the world

Banks

Loans

SEK

2C

Loans — rest of the world

Banks

GBP

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

GBP

11

Other assets

Rest of the world

Banks

Loans

GBP

2C

Loans — rest of the world

Banks

Other currencies total

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

Other currencies total

11

Other assets

Rest of the world

Banks

Loans

Other currencies total

2C

Loans — rest of the world

Banks

USD

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

USD

11

Other assets

Rest of the world

Banks

Loans

USD

2C

Loans — rest of the world

Banks

JPY

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

JPY

11

Other assets

Rest of the world

Banks

Loans

JPY

2C

Loans — rest of the world

Banks

CHF

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

CHF

11

Other assets

Rest of the world

Banks

Loans

CHF

2C

Loans — rest of the world

Banks

Remaining currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Loans

Remaining currencies combined

11

Other assets

Rest of the world

Banks

Loans

Remaining currencies combined

2C

Loans — rest of the world

Non-banks

All currencies combined

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Non-banks

Loans

11

Other assets

Rest of the world

Non-banks

Loans

2C

Loans — rest of the world

Non-banks

Euro

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Non-banks

Loans

11

Other assets

Rest of the world

Non-banks

Loans

Euro

2C

Loans — rest of the world

Non-banks

Other Member State currencies

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

Other Member State currencies

11

Other assets

Rest of the world

Non-banks

Loans

Other Member State currencies

2C

Loans — rest of the world

Non-banks

DKK

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

DKK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

DKK

11

Other assets

Rest of the world

Non-banks

Loans

DKK

2C

Loans — rest of the world

Non-banks

SEK

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

SEK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

SEK

11

Other assets

Rest of the world

Non-banks

Loans

SEK

2C

Loans — rest of the world

Non-banks

GBP

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

GBP

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

GBP

11

Other assets

Rest of the world

Non-banks

Loans

GBP

2C

Loans — rest of the world

Non-banks

Other currencies total

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

Other currencies total

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

Other currencies total

11

Other assets

Rest of the world

Non-banks

Loans

Other currencies total

2C

Loans — rest of the world

Non-banks

USD

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

USD

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

USD

11

Other assets

Rest of the world

Non-banks

Loans

USD

2C

Loans — rest of the world

Non-banks

JPY

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

JPY

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

JPY

11

Other assets

Rest of the world

Non-banks

Loans

JPY

2C

Loans — rest of the world

Non-banks

CHF

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

CHF

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

CHF

11

Other assets

Rest of the world

Non-banks

Loans

CHF

2C

Loans — rest of the world

Non-banks

Remaining currencies combined

2,1

Claims on non-euro area residents denominated in foreign currency — receivables from the IMF

Non-banks

Loans

Remaining currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Loans

Remaining currencies combined

11

Other assets

Rest of the world

Non-banks

Loans

Remaining currencies combined

3A

Securities other than shares — domestic

MFIs

Other Member State currencies

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

Other Member State currencies

11

Other assets

Domestic

MFIs

Securities other than shares

Other Member State currencies

3A

Securities other than shares — domestic

MFIs

DKK

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

DKK

11

Other assets

Domestic

MFIs

Securities other than shares

DKK

3A

Securities other than shares — domestic

MFIs

SEK

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

SEK

11

Other assets

Domestic

MFIs

Securities other than shares

SEK

3A

Securities other than shares — domestic

MFIs

GBP

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

GBP

11

Other assets

Domestic

MFIs

Securities other than shares

GBP

3A

Securities other than shares — domestic

MFIs

Other currencies total

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

Other currencies total

11

Other assets

Domestic

MFIs

Securities other than shares

Other currencies total

3A

Securities other than shares — domestic

MFIs

USD

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

USD

11

Other assets

Domestic

MFIs

Securities other than shares

USD

3A

Securities other than shares — domestic

MFIs

JPY

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

JPY

11

Other assets

Domestic

MFIs

Securities other than shares

JPY

3A

Securities other than shares — domestic

MFIs

CHF

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

CHF

11

Other assets

Domestic

MFIs

Securities other than shares

CHF

3A

Securities other than shares — domestic

MFIs

Remaining currencies combined

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

Remaining currencies combined

11

Other assets

Domestic

MFIs

Securities other than shares

Remaining currencies combined

3A

Securities other than shares — domestic

Non-MFIs

Other Member State currencies

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

Other Member State currencies

11

Other assets

Domestic

Non-MFIs

Securities other than shares

Other Member State currencies

3A

Securities other than shares — domestic

Non-MFIs

DKK

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

DKK

11

Other assets

Domestic

Non-MFIs

Securities other than shares

DKK

3A

Securities other than shares — domestic

Non-MFIs

SEK

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

SEK

11

Other assets

Domestic

Non-MFIs

Securities other than shares

SEK

3A

Securities other than shares — domestic

Non-MFIs

GBP

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

GBP

11

Other assets

Domestic

Non-MFIs

Securities other than shares

GBP

3A

Securities other than shares — domestic

Non-MFIs

Other currencies total

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

Other currencies total

11

Other assets

Domestic

Non-MFIs

Securities other than shares

Other currencies total

3A

Securities other than shares — domestic

Non-MFIs

USD

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

USD

11

Other assets

Domestic

Non-MFIs

Securities other than shares

USD

3A

Securities other than shares — domestic

Non-MFIs

JPY

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

JPY

11

Other assets

Domestic

Non-MFIs

Securities other than shares

JPY

3A

Securities other than shares — domestic

Non-MFIs

CHF

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

CHF

11

Other assets

Domestic

Non-MFIs

Securities other than shares

CHF

3A

Securities other than shares — domestic

Non-MFIs

Remaining currencies combined

3

Claims on euro area residents denominated in foreign currency

Domestic

Securities other than shares

Remaining currencies combined

11

Other assets

Domestic

Non-MFIs

Securities other than shares

Remaining currencies combined

3B

Securities other than shares — other participating Member States

MFIs

Other Member State currencies

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

Other Member State currencies

11

Other assets

Other participating Member States

MFIs

Securities other than shares

Other Member State currencies

3B

Securities other than shares — other participating Member States

MFIs

DKK

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

DKK

11

Other assets

Other participating Member States

MFIs

Securities other than shares

DKK

3B

Securities other than shares — other participating Member States

MFIs

SEK

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

SEK

11

Other assets

Other participating Member States

MFIs

Securities other than shares

SEK

3B

Securities other than shares — other participating Member States

MFIs

GBP

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

GBP

11

Other assets

Other participating Member States

MFIs

Securities other than shares

GBP

3B

Securities other than shares — other participating Member States

MFIs

Other currencies total

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

Other currencies total

11

Other assets

Other participating Member States

MFIs

Securities other than shares

Other currencies total

3B

Securities other than shares — other participating Member States

MFIs

USD

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

USD

11

Other assets

Other participating Member States

MFIs

Securities other than shares

USD

3B

Securities other than shares — other participating Member States

MFIs

JPY

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

JPY

11

Other assets

Other participating Member States

MFIs

Securities other than shares

JPY

3B

Securities other than shares — other participating Member States

MFIs

CHF

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

CHF

11

Other assets

Other participating Member States

MFIs

Securities other than shares

CHF

3B

Securities other than shares — other participating Member States

MFIs

Remaining currencies combined

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

Remaining currencies combined

11

Other assets

Other participating Member States

MFIs

Securities other than shares

Remaining currencies combined

3B

Securities other than shares — other participating Member States

Non-MFIs

Other Member State currencies

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

Other Member State currencies

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

Other Member State currencies

3B

Securities other than shares — other participating Member States

Non-MFIs

DKK

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

DKK

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

DKK

3B

Securities other than shares — other participating Member States

Non-MFIs

SEK

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

SEK

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

SEK

3B

Securities other than shares — other participating Member States

Non-MFIs

GBP

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

GBP

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

GBP

3B

Securities other than shares — other participating Member States

Non-MFIs

Other currencies total

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

Other currencies total

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

Other currencies total

3B

Securities other than shares — other participating Member States

Non-MFIs

USD

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

USD

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

USD

3B

Securities other than shares — other participating Member States

Non-MFIs

JPY

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

JPY

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

JPY

3B

Securities other than shares — other participating Member States

Non-MFIs

CHF

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

CHF

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

CHF

3B

Securities other than shares — other participating Member States

Non-MFIs

Remaining currencies combined

3

Claims on euro area residents denominated in foreign currency

Other participating Member States

Securities other than shares

Remaining currencies combined

11

Other assets

Other participating Member States

Non-MFIs

Securities other than shares

Remaining currencies combined

3C

Securities other than shares — rest of the world

Banks

All currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Banks

Securities other than shares

11

Other assets

Rest of the world

Banks

Securities other than shares

3C

Securities other than shares — rest of the world

Banks

Euro

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Banks

Securities other than shares

11

Other assets

Rest of the world

Banks

Securities other than shares

Euro

3C

Securities other than shares — rest of the world

Banks

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

Other Member State currencies

11

Other assets

Rest of the world

Banks

Securities other than shares

Other Member State currencies

3C

Securities other than shares — rest of the world

Banks

DKK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

DKK

11

Other assets

Rest of the world

Banks

Securities other than shares

DKK

3C

Securities other than shares — rest of the world

Banks

SEK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

SEK

11

Other assets

Rest of the world

Banks

Securities other than shares

SEK

3C

Securities other than shares — rest of the world

Banks

GBP

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

GBP

11

Other assets

Rest of the world

Banks

Securities other than shares

GBP

3C

Securities other than shares — rest of the world

Banks

Other currencies total

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

Other currencies total

11

Other assets

Rest of the world

Banks

Securities other than shares

Other currencies total

3C

Securities other than shares — rest of the world

Banks

USD

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

USD

11

Other assets

Rest of the world

Banks

Securities other than shares

USD

3C

Securities other than shares — rest of the world

Banks

JPY

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

JPY

11

Other assets

Rest of the world

Banks

Securities other than shares

JPY

3C

Securities other than shares — rest of the world

Banks

CHF

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

CHF

11

Other assets

Rest of the world

Banks

Securities other than shares

CHF

3C

Securities other than shares — rest of the world

Banks

Remaining currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Banks

Securities other than shares

Remaining currencies combined

11

Other assets

Rest of the world

Banks

Securities other than shares

Remaining currencies combined

3C

Securities other than shares — rest of the world

Non-banks

All currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Non-banks

Securities other than shares

11

Other assets

Rest of the world

Non-banks

Securities other than shares

3C

Securities other than shares — rest of the world

Non-banks

Euro

4,1

Claims on non-euro area residents denominated in euro — balances with banks, security investments and loans

Non-banks

Securities other than shares

11

Other assets

Rest of the world

Non-banks

Securities other than shares

Euro

3C

Securities other than shares — rest of the world

Non-banks

Other Member State currencies

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

Other Member State currencies

11

Other assets

Rest of the world

Non-banks

Securities other than shares

Other Member State currencies

3C

Securities other than shares — rest of the world

Non-banks

DKK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

DKK

11

Other assets

Rest of the world

Non-banks

Securities other than shares

DKK

3C

Securities other than shares — rest of the world

Non-banks

SEK

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

SEK

11

Other assets

Rest of the world

Non-banks

Securities other than shares

SEK

3C

Securities other than shares — rest of the world

Non-banks

GBP

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

GBP

11

Other assets

Rest of the world

Non-banks

Securities other than shares

GBP

3C

Securities other than shares — rest of the world

Non-banks

Other currencies total

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

Other currencies total

11

Other assets

Rest of the world

Non-banks

Securities other than shares

Other currencies total

3C

Securities other than shares — rest of the world

Non-banks

USD

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

USD

11

Other assets

Rest of the world

Non-banks

Securities other than shares

USD

3C

Securities other than shares — rest of the world

Non-banks

JPY

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

JPY

11

Other assets

Rest of the world

Non-banks

Securities other than shares

JPY

3C

Securities other than shares — rest of the world

Non-banks

CHF

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

CHF

11

Other assets

Rest of the world

Non-banks

Securities other than shares

CHF

3C

Securities other than shares — rest of the world

Non-banks

Remaining currencies combined

2,2

Claims on non-euro area residents denominated in foreign currency — balances with banks and security investments, external loans and other external assets

Non-banks

Securities other than shares

Remaining currencies combined

11

Other assets

Rest of the world

Non-banks

Securities other than shares

Remaining currencies combined

---

ANNEX II

Monitoring the consistency between accounting and statistical data in respect of the NCB/ECB balance sheets

PART 1

Description of the checks

| | Check No | Statistical item NCB/ECB balance sheet | Relationship | Accounting item |
| --- | --- | --- | --- | --- |
| LIABILITIES | 1 | Currency in circulation | >= | The statistical category should slightly exceed the accounting category, as only the statistical category includes coins issued by the central government. | Banknotes in circulation |
| | 2 | Deposits of euro area residents | >=< | The statistical category should be larger than the sum of the accounting items. This is due to the fact that intra-Eurosystem positions are included within the statistical category at an aggregated level, whereas they are excluded from the accounting items (1). However, the relationship may be different as the accounting items include the intra-Eurosystem positions representing the counterpart to the euro banknote adjustments which are recorded under ‘remaining assets/liabilities’ for statistical purposes, and as balances in foreign currency are revalued at a different frequency (quarterly as regards the accounting data, monthly as regards the statistical data). | Liabilities to euro area credit institutions in euro + other liabilities to euro area credit institutions in euro + liabilities to other euro area residents in euro + liabilities to euro area residents in foreign currency |
| | 3 | Deposits of euro area residents, of which monetary financial institutions (MFIs) | >=< | This check should reflect the impact of the inclusion of intra-Eurosystem balances on a gross basis within the statistical category and of their exclusion from the accounting categories (1). In principle, the statistical data should be larger than the accounting data, also because they include liabilities to financial counterparties in foreign currency. However, the different classification of the counterpart to the euro banknotes adjustments may reverse this relationship. | Liabilities to euro area credit institutions in euro + other liabilities to euro area credit institutions in euro |
| | 4 | Deposits of euro area residents, of which central government + other general government/other euro area residents | =< | The sum of the statistical categories should be smaller than the sum of the accounting categories due to the inclusion of liabilities to credit institutions in foreign currency only in the accounting data. | Liabilities to other euro area residents in euro + liabilities to euro area residents in foreign currency |
| | 5 | Debt securities issued | = | The statistical category should equal the accounting category. | Debt certificates issued |
| | 6 | Capital and reserves | >= | The statistical category may differ slightly from the accounting one because of the revaluation effect, which takes place on a quarterly basis in some central banks. Moreover, a difference arises as the accounting balance sheet item ‘profits not yet allocated’ and some of the item ‘provisions account’ are recorded as a subset of the residual item in the accounting data, but are part of ‘capital and reserves’ in the statistical data. | Capital and reserves + revaluation accounts |
| | 7 | External liabilities | ≈ | The statistical category should be approximately the same as the sum of the accounting items. The two values can only differ due to different valuation periodicity. | Liabilities to non-euro area residents in euro + liabilities to non-euro area residents in foreign currency + counterpart of special drawing rights allocated by the International Monetary Fund |
| | 8 | Remaining liabilities | ≈ | Any difference between the statistical category and the accounting category might be explained by the differences identified elsewhere in the balance sheet. | Other liabilities |
| ASSETS | 9 | Loans to euro area residents | >= | See Checks No 10 and 11. | Lending to euro area credit institutions in euro + other claims on euro area credit institutions in euro + general government debt in euro |
| | 10 | Loans to euro area residents, of which MFIs | >= | The statistical category should be larger than the sum of the accounting items. Differences are mainly due to intra-Eurosystem positions being reported gross in the statistical data, but netted out from the accounting report (see also liabilities) (1). Moreover, accounting data do not include balances in foreign currency. | Lending to euro area credit institutions in euro + other claims on euro area credit institutions in euro |
| | 11 | Loans to euro area residents, of which general government | >= | The statistical category is an all-currency concept and may be larger than the accounting category, which refers to loans denominated only in euro. | General government debt in euro |
| | 12 | Holdings of securities other than shares issued by euro area residents | >= | The statistical category should be larger than the accounting category because it includes holdings of securities denominated in foreign currency and some other securities holdings, which are classified under ‘other assets’ (for staff pension funds, investment of own capital, etc.) in accounting data. | Securities of euro area residents in euro |
| | 13 | Loans to euro area residents, of which other euro area residents + holdings of shares/other equity issued by euro area residents + fixed assets + remaining assets | ≈ | See Check No 8 | Other assets + claims on euro area residents in foreign currency |
| | 14 | External assets | >= | The statistical category should be slightly larger than the sum of the accounting categories because it includes some shares and other equity and cash (banknotes) in foreign currencies, which are excluded from the accounting category. The two values can also differ due to different valuation periodicity. | Gold and gold receivables + claims on non-euro area residents in foreign currency + claims on non-euro area residents in euro |

Check No

Statistical item NCB/ECB balance sheet

Relationship

Accounting item

LIABILITIES

1

Currency in circulation

>=

The statistical category should slightly exceed the accounting category, as only the statistical category includes coins issued by the central government.

Banknotes in circulation

2

Deposits of euro area residents

>=<

The statistical category should be larger than the sum of the accounting items. This is due to the fact that intra-Eurosystem positions are included within the statistical category at an aggregated level, whereas they are excluded from the accounting items (1). However, the relationship may be different as the accounting items include the intra-Eurosystem positions representing the counterpart to the euro banknote adjustments which are recorded under ‘remaining assets/liabilities’ for statistical purposes, and as balances in foreign currency are revalued at a different frequency (quarterly as regards the accounting data, monthly as regards the statistical data).

Liabilities to euro area credit institutions in euro + other liabilities to euro area credit institutions in euro + liabilities to other euro area residents in euro + liabilities to euro area residents in foreign currency

3

Deposits of euro area residents, of which monetary financial institutions (MFIs)

>=<

This check should reflect the impact of the inclusion of intra-Eurosystem balances on a gross basis within the statistical category and of their exclusion from the accounting categories (1). In principle, the statistical data should be larger than the accounting data, also because they include liabilities to financial counterparties in foreign currency. However, the different classification of the counterpart to the euro banknotes adjustments may reverse this relationship.

Liabilities to euro area credit institutions in euro + other liabilities to euro area credit institutions in euro

4

Deposits of euro area residents, of which central government + other general government/other euro area residents

=<

The sum of the statistical categories should be smaller than the sum of the accounting categories due to the inclusion of liabilities to credit institutions in foreign currency only in the accounting data.

Liabilities to other euro area residents in euro + liabilities to euro area residents in foreign currency

5

Debt securities issued

=

The statistical category should equal the accounting category.

Debt certificates issued

6

Capital and reserves

>=

The statistical category may differ slightly from the accounting one because of the revaluation effect, which takes place on a quarterly basis in some central banks. Moreover, a difference arises as the accounting balance sheet item ‘profits not yet allocated’ and some of the item ‘provisions account’ are recorded as a subset of the residual item in the accounting data, but are part of ‘capital and reserves’ in the statistical data.

Capital and reserves + revaluation accounts

7

External liabilities

≈

The statistical category should be approximately the same as the sum of the accounting items. The two values can only differ due to different valuation periodicity.

Liabilities to non-euro area residents in euro + liabilities to non-euro area residents in foreign currency + counterpart of special drawing rights allocated by the International Monetary Fund

8

Remaining liabilities

≈

Any difference between the statistical category and the accounting category might be explained by the differences identified elsewhere in the balance sheet.

Other liabilities

ASSETS

9

Loans to euro area residents

>=

See Checks No 10 and 11.

Lending to euro area credit institutions in euro + other claims on euro area credit institutions in euro + general government debt in euro

10

Loans to euro area residents, of which MFIs

>=

The statistical category should be larger than the sum of the accounting items. Differences are mainly due to intra-Eurosystem positions being reported gross in the statistical data, but netted out from the accounting report (see also liabilities) (1). Moreover, accounting data do not include balances in foreign currency.

Lending to euro area credit institutions in euro + other claims on euro area credit institutions in euro

11

Loans to euro area residents, of which general government

>=

The statistical category is an all-currency concept and may be larger than the accounting category, which refers to loans denominated only in euro.

General government debt in euro

12

Holdings of securities other than shares issued by euro area residents

>=

The statistical category should be larger than the accounting category because it includes holdings of securities denominated in foreign currency and some other securities holdings, which are classified under ‘other assets’ (for staff pension funds, investment of own capital, etc.) in accounting data.

Securities of euro area residents in euro

13

Loans to euro area residents, of which other euro area residents + holdings of shares/other equity issued by euro area residents + fixed assets + remaining assets

≈

See Check No 8

Other assets + claims on euro area residents in foreign currency

14

External assets

>=

The statistical category should be slightly larger than the sum of the accounting categories because it includes some shares and other equity and cash (banknotes) in foreign currencies, which are excluded from the accounting category. The two values can also differ due to different valuation periodicity.

Gold and gold receivables + claims on non-euro area residents in foreign currency + claims on non-euro area residents in euro

PART 2

Template for the monthly simplified explanatory note on consistency checks

| Name of the central bank: ... | Consistency checks for the end-month: ... |
| --- | --- |

Name of the central bank: ...

Consistency checks for the end-month: ...

| | Statistical value
  A | Accounting value
  B | Difference
  C | Outcome of check
  D (*1) | Brief explanation
  E |
| --- | --- | --- | --- | --- | --- |
| 1 — | Currency in circulation |

Statistical value

A

Accounting value

B

Difference

C

Outcome of check

D (*1)

Brief explanation

E

1 —

Currency in circulation

| 2 — | Deposits of euro area residents |
| --- | --- |

2 —

Deposits of euro area residents

| 3 — | Deposits of euro area residents o/w MFIs |
| --- | --- |

3 —

Deposits of euro area residents o/w MFIs

| 4 — | Deposits of euro area residents, o/w non-MFIs |
| --- | --- |

4 —

Deposits of euro area residents, o/w non-MFIs

| 5 — | Debt securities issued |
| --- | --- |

5 —

Debt securities issued

| 6 — | Capital and reserves |
| --- | --- |

6 —

Capital and reserves

| 7 — | External liabilities |
| --- | --- |

7 —

External liabilities

| 8 — | Remaining liabilities |
| --- | --- |

8 —

Remaining liabilities

| 9 — | Loans to euro area residents |
| --- | --- |

9 —

Loans to euro area residents

| 10 — | Loans to euro area residents o/w MFIs |
| --- | --- |

10 —

Loans to euro area residents o/w MFIs

| 11 — | Loans to euro area residents o/w general government |
| --- | --- |

11 —

Loans to euro area residents o/w general government

| 12 — | Holdings of securities other than shares issued by euro area residents |
| --- | --- |

12 —

Holdings of securities other than shares issued by euro area residents

| 13 — | Residual assets |
| --- | --- |

13 —

Residual assets

| 14 — | External assets |
| --- | --- |

14 —

External assets

PART 3

Annual comprehensive explanatory note on consistency checks

Central banks must report and explain 3 categories of discrepancies identified between statistical and accounting data: (i) discrepancies due to revision; (ii) discrepancies due to different presentation and classification rules; and (iii) any other discrepancies, including reporting errors.

For each of these categories, central banks must report and explain the following details:

| — | amounts; |
| --- | --- |

—

amounts;

| — | impact on past data series, if any; |
| --- | --- |

—

impact on past data series, if any;

| — | whether the discrepancy is due to a one-off revision or to regular revisions. |
| --- | --- |

—

whether the discrepancy is due to a one-off revision or to regular revisions.

---

(1)  However, from a national perspective, this effect should not be present, since both sets of data are reported on a gross basis whilst only accounting data are consolidated by the European Central Bank (ECB) (and intra-Eurosystem positions are netted out) for the purpose of the weekly financial statement.

(*1)  Please enter ‘OK’ if the linear relationship of the consistency check is satisfied. Otherwise, please enter ‘NO’.

---

ANNEX III

REPORTING SCHEMES

PART 1

Balance sheet item statistics on monetary financial institutions

All statistical returns must contain the amount of data specified in the relevant tables of Regulation ECB/2001/13 or this Guideline, irrespective of the actual existence of the underlying phenomenon even when they are zero or missing. ‘NC’ must be used to indicate that the phenomenon does not exist. However, if data do not exist for a whole sector in the memorandum items, e.g central government series, national central banks (NCBs) may decide not to provide them.

Historical data and revisions to periods prior to January 2003 for monthly series according to Regulation ECB/2001/13 that were reported with a quarterly frequency for the period prior to January 2003 according to Regulation ECB/1998/16, must be sent as monthly series, as illustrated in the table below. Revisions to the quarterly series must be sent as monthly data with reference to the last month of the quarter to which they refer, using the monthly series keys. Historical data prior to January 2003 may be reported on a voluntary basis when available and flagged as appropriate through the use of the observation status and observation comment attributes (1). Historical data resulting from estimates may be sent as estimates and appropriately flagged. In this case, a description of the methods of estimation must also be provided with the first data transmission.

Series which changed timeliness. Revisions and historical data for periods prior to January 2003

| Monthly series | Timeliness | Validity | Reporting (*1) |
| --- | --- | --- | --- |
| Up to | As from |
| Reported on a quarterly | Q | Dec 02 data | | Revisions: reported using the monthly series keys with reference to the last month of the quarter to which the data refer |
| .basis prior to January 2003 | M | | Jan 03 data | Historical data: reporting of monthly data subject to their availability |

Monthly series

Timeliness

Validity

Reporting (*1)

Up to

As from

Reported on a quarterly

Q

Dec 02 data

Revisions: reported using the monthly series keys with reference to the last month of the quarter to which the data refer

.basis prior to January 2003

M

Jan 03 data

Historical data: reporting of monthly data subject to their availability

TABLE 1

Items for which monthly flow adjustments are required (*2)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Row | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| | of which credit institutions subject to RRs (2), ECB and NCBs | General government | Other resident sectors | | of which credit institutions subject to RRs (2), ECB and NCBs | General government | Other resident sectors |
| Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) |
| LIABILITIES | | | | | | | | | | | | | | | | | | | | |
| 8 | Currency in circulation |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Row

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

of which credit institutions subject to RRs (2), ECB and NCBs

General government

Other resident sectors

of which credit institutions subject to RRs (2), ECB and NCBs

General government

Other resident sectors

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

LIABILITIES

8

1

| 9 | Deposits |
| --- | --- |

9

2

3

4

5

6

up to 1 year

7

over 1 year

8

| 9e | Euro |
| --- | --- |

9e

9

10

| 9.1e | Overnight |
| --- | --- |

9.1e

11

12

13

14

15

16

17

18

19

20

21

22

| 9.2e | With agreed maturity |
| --- | --- |

9.2e

up to 1 year

23

24

25

26

27

28

29

30

31

32

33

34

over 1 and up to 2 years

35

36

37

38

39

40

41

42

43

44

45

46

over 2 years

47

48

49

50

51

52

53

54

55

56

57

58

| 9.3e | Redeemable at notice |
| --- | --- |

9.3e

up to 3 months

59

60

61

62

63

64

65

66

67

68

69

70

over 3 months

71

72

73

74

75

76

77

78

79

80

81

82

of which over 2 years

| 9.4e | Repos |
| --- | --- |

9.4e

83

84

85

86

87

88

89

90

91

92

93

94

| 9x | Foreign currencies |
| --- | --- |

9x

| 9.1x | Overnight |
| --- | --- |

9.1x

95

96

97

98

99

100

101

102

103

104

105

106

| 9.2x | With agreed maturity |
| --- | --- |

9.2x

up to 1 year

107

108

109

110

111

112

113

114

115

116

117

118

over 1 and up to 2 years

119

120

121

122

123

124

125

126

127

128

129

130

over 2 years

131

132

133

134

135

136

137

138

139

140

141

142

| 9.3x | Redeemable at notice |
| --- | --- |

9.3x

up to 3 months

143

144

145

146

147

148

149

150

151

152

153

154

over 3 months

155

156

157

158

159

160

161

162

163

164

165

166

of which over 2 years

| 9.4x | Repos |
| --- | --- |

9.4x

167

168

169

170

171

172

173

174

175

176

177

178

| 10 | MMF shares/units |
| --- | --- |

10

179

| 11 | Debt securities issued |
| --- | --- |

11

| 11e | Euro |
| --- | --- |

11e

Euro

up to 1 year

180 #

over 1 and up to 2 years

181 #

over 2 years

182 #

| 11x | Foreign currencies |
| --- | --- |

11x

Foreign currencies

up to 1 year

183 #

over 1 and up to 2 years

184 #

over 2 years

185 #

| 12 | Capital and reserves |
| --- | --- |

12

186 #

| 13 | Remaining liabilities |
| --- | --- |

13

187 #

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. RoW | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| General goverment | Other resident sectors | General government | Other resident sectors |
| Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) |
| Consumer credit | Lending for house purchase | Other (residual) | Consumer credit | Lending for house purchase | Other (residual) |
| ASSETS | | | | | | | | | | | | | | | | | | | | |
| 1 | Cash |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. RoW

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

General goverment

Other resident sectors

General government

Other resident sectors

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Consumer credit

Lending for house purchase

Other (residual)

Consumer credit

Lending for house purchase

Other (residual)

ASSETS

1

188

| 1e | of which euro |
| --- | --- |

1e

of which euro

189

| 2 | Loans |
| --- | --- |

2

190 #

191 #

192 #

193 #

194 #

195 #

196 #

up to 1 year

197 #

198 #

199 #

200 #

201 #

202 #

203 #

204 #

205 #

206 #

207 #

208 #

209 #

over 1 and up to 5 years

210 #

211 #

212 #

213 #

214 #

215 #

216 #

217 #

218 #

219 #

220 #

221 #

222 #

over 5 years

223 #

224 #

225 #

226 #

227 #

228 #

229 #

230 #

231 #

232 #

233 #

234 #

| 2e | of which euro |
| --- | --- |

2e

of which euro

235 #

236 #

237 #

238 #

239 #

240 #

241 #

242 #

243 #

244 #

245 #

246 #

| 3 | Securities other than shares |
| --- | --- |

3

247 #

| 3e | Euro |
| --- | --- |

3e

Euro

251 #

252 #

256 #

257 #

up to 1 year

248 #

253 #

over 1 and up to 2 years

249 #

254 #

over 2 years

250 #

255 #

| 3x | Foreign currencies |
| --- | --- |

3x

Foreign currencies

261 #

262 #

266 #

267 #

up to 1 year

258 #

263 #

over 1 and up to 2 years

259 #

264 #

over 2 years

260 #

265 #

| 4 | MMF shares/units |
| --- | --- |

4

268

269

270

| 5 | Shares and other equity |
| --- | --- |

5

271 #

272 #

273 #

274 #

275 #

| 6 | Fixed assets |
| --- | --- |

6

276 #

| 7 | Remaining assets |
| --- | --- |

7

277 #

TABLE 2

Items for which quarterly flow adjustments are required (*3)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world |
| --- | --- | --- | --- |
| Non-MFIs | Non-MFIs | Total |
| General government | Other resident sectors | General government | Other resident sectors | | Banks | Non-banks |
| Total | Central government (S.1311) | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Central government (S.1311) | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | | | General government | Other resident sectors |
| Total | State government (S.1312) | Local government (S.1313) | Social security funds (S.1314) | Total | State government (S.1312) | Local government (S.1313) | Social security funds (S.1314) |
| LIABILITIES |
| 8. | Currency in circulation |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

Non-MFIs

Non-MFIs

Total

General government

Other resident sectors

General government

Other resident sectors

Banks

Non-banks

Total

Central government (S.1311)

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Total

Central government (S.1311)

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

General government

Other resident sectors

Total

State government (S.1312)

Local government (S.1313)

Social security funds (S.1314)

Total

State government (S.1312)

Local government (S.1313)

Social security funds (S.1314)

LIABILITIES

8.

Currency in circulation

| 9. | Deposits |
| --- | --- |

9.

Deposits

278

279

280

| 9.1. | Overnight |
| --- | --- |

9.1.

Overnight

281

282

283

284

285

286

| 9.2. | With agreed maturity |
| --- | --- |

9.2.

With agreed maturity

287

288

289

290

291

292

| 9.3. | Redeemable at notice |
| --- | --- |

9.3.

Redeemable at notice

293

294

295

296

297

298

| 9.4. | Repos |
| --- | --- |

9.4.

Repos

299

300

301

302

303

304

| 10. | MMF shares/units |
| --- | --- |

10.

MMF shares/units

| 11. | Debt securities issued |
| --- | --- |

11.

Debt securities issued

| 12. | Capital and reserves |
| --- | --- |

12.

Capital and reserves

| 13. | Remaining liabilities |
| --- | --- |

13.

Remaining liabilities

ASSETS

| 1. | Cash |
| --- | --- |

1.

Cash

| 2. | Loans |
| --- | --- |

2.

Loans

305 #

306 #

307 #

308 #

309 #

up to 1 year

310 #

311 #

312 #

313 #

314 #

315 #

over 1 and up to 5 years

316 #

317 #

318 #

319 #

320 #

321 #

over 5 years

322 #

323 #

324 #

325 #

326 #

327 #

| 3. | Securities other than shares |
| --- | --- |

3.

Securities other than shares

328 #

329 #

330 #

331 #

332 #

up to 1 year

333 #

334 #

335 #

336 #

337 #

338 #

339 #

340 #

341 #

342 #

343 #

344 #

345 #

346 #

over 1 year

347 #

348 #

349 #

350 #

351 #

352 #

353 #

354 #

355 #

356 #

357 #

358 #

359 #

360 #

| 4. | MMF shares/units |
| --- | --- |

4.

MMF shares/units

| 5. | Shares and other equity |
| --- | --- |

5.

Shares and other equity

361 #

362 #

363 #

364 #

365 #

366 #

| 6. | Fixed assets |
| --- | --- |

6.

Fixed assets

| 7. | Remaining assets |
| --- | --- |

7.

Remaining assets

PART 2

Statistics on e-money

Other monetary financial institutions (other MFIs) data (stocks)

| | A. Domestic | B. Other participating MS | C. RoW | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| General government | Other resident sectors | General government | Other resident sectors |
| CG | Other general govern. | CG | Other general govern. |
| LIABILITIES | | | | | | | | | | |
| 9 | Deposits (all currencies) |

A. Domestic

B. Other participating MS

C. RoW

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

General government

Other resident sectors

General government

Other resident sectors

CG

Other general govern.

CG

Other general govern.

LIABILITIES

9

Deposits (all currencies)

| 9e | Euro |
| --- | --- |

9e

| 9.1e | Overnight deposits |
| --- | --- |

9.1e

Of which, e- money

| 9.1.1e | Hardware-based e-money |
| --- | --- |

9.1.1e

E1

| 9.1.2e | Software-based e-money |
| --- | --- |

9.1.2e

E2

| 9x | Foreign currencies |
| --- | --- |

9x

| 9.1x | Overnight deposits |
| --- | --- |

9.1x

Of which, e-money

| 9.1.1x | Hardware-based e-money |
| --- | --- |

9.1.1x

E3

| 9.1.2x | Software-based e-money |
| --- | --- |

9.1.2x

E4

PART 3

Central government balance sheet statistics

Deposit liabilities and holdings of cash and securities

Adapted scheme using the reporting table of the monetary financial institutions (MFI) sector

TABLE 1

Central government data (stocks)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| | of which credit institutions subject to RRs (5), ECB and NCBs | General government | Other resident sectors | | of which credit institutions subject to RRs (5), ECB and NCBs | General government | Other resident sectors |
| Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) |
| LIABILITIES |
| 9 | Deposits |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

of which credit institutions subject to RRs (5), ECB and NCBs

General government

Other resident sectors

of which credit institutions subject to RRs (5), ECB and NCBs

General government

Other resident sectors

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

LIABILITIES

9

| 9e | Euro |
| --- | --- |

9e

| 9.1e | Overnight |
| --- | --- |

9.1e

| 9.2e | With agreed maturity |
| --- | --- |

9.2e

up to 1 year

over 1 and up to 2 years

| 9.3e | Redeemable at notice |
| --- | --- |

9.3e

up to 3 months (3)

| 9.4e | Repos |
| --- | --- |

9.4e

| 9x | Foreign currencies |
| --- | --- |

9x

| 9.1x | Overnight |
| --- | --- |

9.1x

| 9.2x | With agreed maturity |
| --- | --- |

9.2x

up to 1 year

over 1 and up to 2 years

| 9.3x | Redeemable at notice |
| --- | --- |

9.3x

up to 3 months (3)

| 9.4x | Repos |
| --- | --- |

9.4x

ASSETS

| 1 | Cash |
| --- | --- |

1

Euro

| 3 | Securities other than shares
   (4) |
| --- | --- |

3

up to 1 year

over 1 and up to 2 years

| 4 | MMF shares/units |
| --- | --- |

4

TABLE 2

Central government data (flow adjustments)

| BALANCE SHEET ITEMS | Euro area |
| --- | --- |
| MFIs | A. Domestic | B. Other participating Member States |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| | of which credit institutions subject to RRs, ECB and NCBs | General government | Other resident sectors | | of which credit institutions subject to RRs, ECB and NCBs | General government | Other resident sectors |
| Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) |
| LIABILITIES |
| 9 | Deposits |

BALANCE SHEET ITEMS

Euro area

MFIs

A. Domestic

B. Other participating Member States

MFIs

Non-MFIs

MFIs

Non-MFIs

of which credit institutions subject to RRs, ECB and NCBs

General government

Other resident sectors

of which credit institutions subject to RRs, ECB and NCBs

General government

Other resident sectors

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

LIABILITIES

9

| 9e | Euro |
| --- | --- |

9e

| 9.1e | Overnight |
| --- | --- |

9.1e

367

368

369

370

371

372

373

374

375

376

377

378

| 9.2e | With agreed maturity |
| --- | --- |

9.2e

up to 1 year

379

380

381

382

383

384

385

386

387

388

389

390

over 1 and up to 2 years

391

392

393

394

395

396

397

398

399

400

401

402

| 9.3e | Redeemable at notice |
| --- | --- |

9.3e

up to 3 months (6)

403

404

405

406

407

408

409

410

411

412

413

414

| 9.4e | Repos |
| --- | --- |

9.4e

| 9x | Foreign currencies |
| --- | --- |

9x

| 9.1x | Overnight |
| --- | --- |

9.1x

415

416

417

418

419

420

421

422

423

424

425

426

| 9.2x | With agreed maturity |
| --- | --- |

9.2x

up to 1 year

427

428

429

430

431

432

433

434

435

436

437

438

over 1 and up to 2 years

439

440

441

442

443

444

445

446

447

448

449

450

| 9.3x | Redeemable at notice |
| --- | --- |

9.3x

up to 3 months (6)

451

452

453

454

455

456

457

458

459

460

461

462

| 9.4x | Repos |
| --- | --- |

9.4x

ASSETS

| 1 | Cash |
| --- | --- |

1

1e of which euro

463

| 3 | Securities other than shares
   (6) |
| --- | --- |

3

up to 1 year

464 #

466 #

over 1 and up to 2 years

465 #

467 #

| 4 | MMF shares/units
   (6) |
| --- | --- |

4

468 #

469 #

Reclassification adjustments must be transmitted to the ECB for all cells; revaluation adjustments only for the cells indicated with a #.

PART 4

Memorandum items

Section 1:   Monthly memorandum items for the derivation and assessment of the monetary aggregates and counterparts

TABLE 1

ECB/NCBs' data (stocks)

| | Domestic | Other participating Member States | Rest of the world | Not allocated |
| --- | --- | --- | --- | --- |
| LIABILITIES |
| 8   Currency in circulation |
| Of which banknotes | | | | |
| — | Euro banknotes |

Domestic

Other participating Member States

Rest of the world

Not allocated

LIABILITIES

8   Currency in circulation

Of which banknotes

—

Euro banknotes

M1

| — | National denomination banknotes |
| --- | --- |

—

National denomination banknotes

M2

Of which coins

M3

| — | Coins denominated in euro |
| --- | --- |

—

Coins denominated in euro

M4

| — | Coins in national denominations |
| --- | --- |

—

Coins in national denominations

M5

11   Debt securities issued

Up to 1 year

M6

M7

M8

14   Remaining liabilities of which

accruals on deposits

M9

transit items

M10

suspense items

M11

financial derivatives

M12

intra-Eurosystem liabilities related to the allocation of euro banknotes

M13

ASSETS

7   Remaining assets of which

accruals on loans

M14

transit items

M15

suspense items

M16

financial derivatives

M17

intra-Eurosystem claims related to the allocation of euro banknotes

M18

Cells in bold show high priority memorandum items.

TABLE 2

Other MFIs data (stocks)

| | Domestic | Other participating Member States | Rest of the world | Not allocated |
| --- | --- | --- | --- | --- |
| LIABILITIES |
| 11   Debt securities issued |
| Up to 1 year | M19 | M20 | M21 | |
| Euro | M22↑ | M23↑ | M24↑ | |
| Foreign currencies | M25↑ | M26↑ | M27↑ | |
| Over 1 and up to 2 years | M28 | M29 | M30 | |
| Euro | M31↑ | M32↑ | M33↑ | |
| Foreign currencies | M34↑ | M35↑ | M36↑ | |
| 13   Capital and reserves |
| Of which provisions | | | | M37 |
| 14   Remaining liabilities of which |
| accruals on deposits | | | | M38 |
| transit items | | | | M39 |
| suspense items | | | | M40 |
| financial derivatives | | | | M41 |
| ASSETS |
| 7   Remaining assets of which |
| accruals on loans | | | | M42 |
| transit items | | | | M43 |
| suspense items | | | | M44 |
| financial derivatives | | | | M45 |
| Cells in bold show high priority memorandum items. |

Domestic

Other participating Member States

Rest of the world

Not allocated

LIABILITIES

11   Debt securities issued

Up to 1 year

M19

M20

M21

Euro

M22↑

M23↑

M24↑

Foreign currencies

M25↑

M26↑

M27↑

Over 1 and up to 2 years

M28

M29

M30

Euro

M31↑

M32↑

M33↑

Foreign currencies

M34↑

M35↑

M36↑

13   Capital and reserves

Of which provisions

M37

14   Remaining liabilities of which

accruals on deposits

M38

transit items

M39

suspense items

M40

financial derivatives

M41

ASSETS

7   Remaining assets of which

accruals on loans

M42

transit items

M43

suspense items

M44

financial derivatives

M45

Cells in bold show high priority memorandum items.

M2
  : banknotes denominated in the legacy currencies issued by NCBs before 1 January 2002 that have not yet been redeemed at the NCBs. Reported as from January 2002, at least during 2002.

M5
  : coins denominated in the legacy currencies issued by national authorities (i.e. NCBs/central governments) before 1 January 2002 that have not yet been redeemed at the NCBs.

M9, M38
  : interest payable on deposits recorded as it accrues (i.e. on an accruals basis) rather than when it is actually paid (i.e. on a cash basis).

M14, M42
  : Interest receivable on loans recorded as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).

M13, M18
  : net positions vis-à-vis the Eurosystem originated by (1) distribution of euro banknotes issued by the European Central Bank (ECB) (8 % of total issues); and (2) application of the capital share mechanism. The individual NCB's and ECB's net credit or debit position must be allocated to either the asset or liability side of the balance sheet according to the sign, i.e. a positive net position vis-à-vis the Eurosystem must be reported on the asset side, a negative net position on the liability side.

TABLE 3

Other MFIs data (flow adjustments) (*4)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. RoW |
| --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs | |
| | of which credit institutions subject to RRs, ECB and NCBs | General government | Other resident sectors | | of which credit institutions subject to RRs, ECB and NCBs | General government | Other resident sectors |
| Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123 + S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14 + S.15) | Central government | Other general government | Total | Other financial intermediaries + financial auxiliaries (S.123 + S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14 + S.15) |
| LIABILITIES |
| 10 | MMF shares/units |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. RoW

MFIs

Non-MFIs

MFIs

Non-MFIs

of which credit institutions subject to RRs, ECB and NCBs

General government

Other resident sectors

of which credit institutions subject to RRs, ECB and NCBs

General government

Other resident sectors

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123 + S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14 + S.15)

Central government

Other general government

Total

Other financial intermediaries + financial auxiliaries (S.123 + S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14 + S.15)

LIABILITIES

10

179a

179b

179c

11   Debt securities

Up to 1 year

470 #

471 #

472

Over 1 and up to 2 years

473 #

474 #

475

11e   Euro

Up to 1 year

476 #

477 #

478

Over 1 and up to 2 years

479 #

480 #

481

11x   Foreign currencies

Up to 1 year

482 #

483 #

484

Over 1 and up to 2 years

485 #

486 #

487

TABLE 4

ECB/NCBs data (reclassification adjustments)

| BALANCE SHEET ITEMS | Not allocated |
| --- | --- |
| LIABILITIES |
| 8   Currency in circulation |
| Of which banknotes | |
| Euro banknotes | 488 |
| National denomination banknotes | 489 |
| Of which coins | 490 |
| Euro coins | 491 |
| National denomination coins | 492 |

BALANCE SHEET ITEMS

Not allocated

LIABILITIES

8   Currency in circulation

Of which banknotes

Euro banknotes

488

National denomination banknotes

489

Of which coins

490

Euro coins

491

National denomination coins

492

Section 2:   Monthly memorandum items to derive weighting information for MFI interest rate statistics

Other MFIs' data (stocks)

| Euro-denominated loans granted by other MFIs to indicated sub-categories of ‘other residents’ |
| --- |
| ASSETS | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) |
| Consumer credit | Housing loans | Other (residual) |
| A.   Domestic |
| Loans |
| Of which euro | | | | |
| Up to 1 year | M46 | M47 | M48 | M49 |
| Over 1 and up to 5 years | M50 | M51 | M52 | M53 |
| Over 5 years | M54 | M55 | M56 | M57 |
| B.   Other part. MS |
| Loans |
| Of which euro | | | | |
| Up to 1 year | M58 | M59 | M60 | M61 |
| Over 1 and up to 5 years | M62 | M63 | M64 | M65 |
| Over 5 years | M66 | M67 | M68 | M69 |

Euro-denominated loans granted by other MFIs to indicated sub-categories of ‘other residents’

ASSETS

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Consumer credit

Housing loans

Other (residual)

A.   Domestic

Loans

Of which euro

Up to 1 year

M46

M47

M48

M49

Over 1 and up to 5 years

M50

M51

M52

M53

Over 5 years

M54

M55

M56

M57

B.   Other part. MS

Loans

Of which euro

Up to 1 year

M58

M59

M60

M61

Over 1 and up to 5 years

M62

M63

M64

M65

Over 5 years

M66

M67

M68

M69

Section 3:   Quarterly memorandum items to compile monetary union financial accounts

NCBs/ECB/other MFIs' data (stocks)

| | Domestic | Other participating Member States | Rest of the world | Not allocated |
| --- | --- | --- | --- | --- |
| Total | Central government | Total | Central government |
| LIABILITIES |
| 14   Remaining liabilities |
| Net equity of households in pension funds reserves | | | | | | M70 |
| ASSETS |
| 3   Securities other than shares |
| Up to 1 year | | M71 | | M72 | M73 | |
| Of which: euro | | M74 | | M75 | M76 | |
| Over 1 year | | M77 | | M78 | M79 | |
| Of which: euro | | M80 | | M81 | M82 | |
| 5   Shares and other equity |
| Quoted shares | M83 | | M84 | | M85 | |
| Investment fund (not MMF) shares | M86 | | M87 | | M88 | |
| 7   Remaining assets |
| Prepayment of insurance premiums and reserves for outstanding claims | | | | | | M89 |

Domestic

Other participating Member States

Rest of the world

Not allocated

Total

Central government

Total

Central government

LIABILITIES

14   Remaining liabilities

Net equity of households in pension funds reserves

M70

ASSETS

3   Securities other than shares

Up to 1 year

M71

M72

M73

Of which: euro

M74

M75

M76

Over 1 year

M77

M78

M79

Of which: euro

M80

M81

M82

5   Shares and other equity

Quoted shares

M83

M84

M85

Investment fund (not MMF) shares

M86

M87

M88

7   Remaining assets

Prepayment of insurance premiums and reserves for outstanding claims

M89

M70
  : liabilities of MFIs with households in the form of technical provisions established to provide pensions for employees. This typically refers to employee pension funds that have not been externalised to an independent institution.

M83, M84, M85
  : shares with prices quoted on a recognised stock exchange or other form of secondary market.

M86, M87, M88
  : shares issued in the context of an organised financial arrangement that pools investor funds for the purpose of acquiring financial or non-financial assets, excluding those included in the MFI sector (also called mutual fund shares).

M89
  : the part of gross premiums paid by MFIs which is to be allocated to the following accounting period plus claims by MFIs that are not yet settled.

PART 5

Reserve base statistics

TABLE 1

Balance sheet item data required to compile statistics on the reserve base

| BALANCE SHEET ITEMS | World | Not allocated |
| --- | --- | --- |
| Other MFIs of the participating Member States not subject to reserve requirements, non-MFIs of the participating Member States and rest of the world |
| LIABILITIES |
| 9   Deposits (all currencies) |
| 9.1 | Overnight |

BALANCE SHEET ITEMS

World

Not allocated

Other MFIs of the participating Member States not subject to reserve requirements, non-MFIs of the participating Member States and rest of the world

LIABILITIES

9   Deposits (all currencies)

9.1

Overnight

R1

| 9.2 | With agreed maturity — up to 2 years |
| --- | --- |

9.2

With agreed maturity — up to 2 years

| 9.3 | Redeemable at notice — up to 2 years |
| --- | --- |

9.3

Redeemable at notice — up to 2 years

9   Deposits (all currencies)

| 9.2 | With agreed maturity — over 2 years |
| --- | --- |

9.2

With agreed maturity — over 2 years

R2

| 9.3 | Redeemable at notice — over 2 years |
| --- | --- |

9.3

Redeemable at notice — over 2 years

| 9.4 | Repurchase agreements |
| --- | --- |

9.4

Repurchase agreements

R3

11   Debt securities issued (all currencies)

up to 2 years

R4

over 2 years (7)

R5

TABLE 2

Balance sheet item data required for control purposes

| | A. Domestic |
| --- | --- |
| | Not allocated |
| Lump-sum allowance | R6 |

A. Domestic

Not allocated

Lump-sum allowance

R6

PART 6

Macro ratio statistics

Credit institutions' balance sheet item data to compile the macro ratio

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| LIABILITIES |
| 11. | Debt securities issued
  (all currencies) |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

LIABILITIES

11.

(all currencies)

up to 2 years

MR1

ASSETS

| 3. | Securities other than shares
  (all currencies) |
| --- | --- |

3.

(all currencies)

up to 2 years

MR2

MR3

PART 7

Credit institutions' balance sheet statistics

Section 1:   Data on stocks

Table 1

Credit institutions (stocks)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| General government | Other resident sectors | General government | Other resident sectors |
| Central government | Other general government | Total | OFIs (S.123) + financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) | Central government | Other general government | Total | OFIs (S.123) + financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) |
| LIABILITIES | | | | | | | | | | | | | | | | | | |
| Currency in circulation | | | | | | | | | | | | | | | | | | |
| Deposits | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | |
| Deposits — Euro | | | | | | | | | | | | | | | | | | |
| Overnight | | | | | | | | | | | | | | | | | | |
| With agreed maturity | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | |
| Redeemable at notice | | | | | | | | | | | | | | | | | | |
| up to 3 months | | | | | | | | | | | | | | | | | | |
| over 3 months | | | | | | | | | | | | | | | | | | |
| Repos | | | | | | | | | | | | | | | | | | |
| Deposits — Foreign currencies | | | | | | | | | | | | | | | | | | |
| Overnight | | | | | | | | | | | | | | | | | | |
| With agreed maturity | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | |
| Redeemable at notice | | | | | | | | | | | | | | | | | | |
| up to 3 months | | | | | | | | | | | | | | | | | | |
| over 3 months | | | | | | | | | | | | | | | | | | |
| Repos | | | | | | | | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | | | | | | | | |
| Euro | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | |
| Foreign currencies | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

General government

Other resident sectors

General government

Other resident sectors

Central government

Other general government

Total

OFIs (S.123) + financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Central government

Other general government

Total

OFIs (S.123) + financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

LIABILITIES

Currency in circulation

Deposits

up to 1 year

over 1 year

Deposits — Euro

Overnight

With agreed maturity

up to 1 year

over 1 and up to 2 years

over 2 years

Redeemable at notice

up to 3 months

over 3 months

Repos

Deposits — Foreign currencies

Overnight

With agreed maturity

up to 1 year

over 1 and up to 2 years

over 2 years

Redeemable at notice

up to 3 months

over 3 months

Repos

Debt securities issued

Euro

up to 1 year

over 1 and up to 2 years

over 2 years

Foreign currencies

up to 1 year

over 1 and up to 2 years

over 2 years

Capital and reserves

Remaining liabilities

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| General government | Other resident sectors | General government | Other resident sectors |
| Total
  (e) | OFIs (S.123) + financial auxiliaries (S.124)
  (f) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) | Total
  (p) | OFIs (S.123) + financial auxiliaries (S.124)
  (f) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) |
| Consumer credit | Lending for house purchase | Other (residual) | Consumer credit | Lending for house purchase | Other (residual) |
| ASSETS | | | | | | | | | | | | | | | | | | | | |
| Cash | | | | | | | | | | | | | | | | | | | | |
| of which euro | | | | | | | | | | | | | | | | | | | | |
| Loans | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | | | | | | | | | | | | | |
| over 5 years | | | | | | | | | | | | | | | | | | | | |
| of which euro | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | |
| Euro | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | |
| Foreign currencies | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | |
| MMF shares/units | | | | | | | | | | | | | | | | | | | | |
| Shares and other equity | | | | | | | | | | | | | | | | | | | | |
| Fixed assets | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

General government

Other resident sectors

General government

Other resident sectors

Total

(e)

OFIs (S.123) + financial auxiliaries (S.124)

(f)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Total

(p)

OFIs (S.123) + financial auxiliaries (S.124)

(f)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Consumer credit

Lending for house purchase

Other (residual)

Consumer credit

Lending for house purchase

Other (residual)

ASSETS

Cash

of which euro

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

of which euro

Securities other than shares

Euro

up to 1 year

over 1 and up to 2 years

over 2 years

Foreign currencies

up to 1 year

over 1 and up to 2 years

over 2 years

MMF shares/units

Shares and other equity

Fixed assets

Remaining assets

Table 2

Credit institutions sector breakdown (stocks)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world |
| --- | --- | --- | --- |
| Non-MFIs | Non-MFIs | Total |
| General government (S.13) | Other resident sectors | General government (S.13) | Other resident sectors | | Banks | Non-banks |
| Total | Central government (S.1311) | Other general government | Total | OFIs (S.123) + financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) | Total | Central government (S.1311) | Other general government | Total | OFIs (S.123) + financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) | General Government | Other resident sectors |
| Total | State government (S.1312) | Local government (S.1313) | Social security funds (S.1314) | Total | State government (S.1312) | Local government (S.1313) | Social security funds (S.1314) |
| LIABILITIES |
| Currency in circulation | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Deposits | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Overnight | | | | | | | | | | | | | | | | | | | | | | | | | | |
| With agreed maturity | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Redeemable at notice | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Repos | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | | | | | | | | | |
| ASSETS |
| Cash | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Loans | | | | | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 5 years | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| MMFs shares/units | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Shares and other equity | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Fixed assets | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

Non-MFIs

Non-MFIs

Total

General government (S.13)

Other resident sectors

General government (S.13)

Other resident sectors

Banks

Non-banks

Total

Central government (S.1311)

Other general government

Total

OFIs (S.123) + financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Total

Central government (S.1311)

Other general government

Total

OFIs (S.123) + financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

General Government

Other resident sectors

Total

State government (S.1312)

Local government (S.1313)

Social security funds (S.1314)

Total

State government (S.1312)

Local government (S.1313)

Social security funds (S.1314)

LIABILITIES

Currency in circulation

Deposits

Overnight

With agreed maturity

Redeemable at notice

Repos

Debt securities issued

Capital and reserves

Remaining liabilities

ASSETS

Cash

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

Securities other than shares

up to 1 year

over 1 year

MMFs shares/units

Shares and other equity

Fixed assets

Remaining assets

Table 3

Credit institutions currency breakdown (stocks)

| BALANCE SHEET ITEMS | All currencies combined | Euro | Other EU Member States currencies | Other currencies (includes other EU Member States currencies excluding DKK, SEK, GBP) |
| --- | --- | --- | --- | --- |
| BGN | CZK | DKK | EEK | CYP | LVL | LTL | HUF | MTL | PLN | RON | SKK | SEK | GBP | Total (8) | USD | JPY | CHF | Remaining currencies combined (8) |
| LIABILITIES |
| Deposits | | | | | | | | | | | | | | | | | | | | | |
| A. Domestic | | | | | | | | | | | | | | | | | | | | | |
| from MFIs | | | | | | | | | | | | | | | | | | | | | |
| from non-MFIs | | | | | | | | | | | | | | | | | | | | | |
| B. Other participating Member States | | | | | | | | | | | | | | | | | | | | | |
| from MFIs | | | | | | | | | | | | | | | | | | | | | |
| from non-MFIs | | | | | | | | | | | | | | | | | | | | | |
| C. Rest of the world | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | | | | |
| from banks | | | | | | | | | | | | | | | | | | | | | |
| from non-banks | | | | | | | | | | | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | | | | |
| ASSETS |
| Loans | | | | | | | | | | | | | | | | | | | | | |
| A. Domestic | | | | | | | | | | | | | | | | | | | | | |
| to MFIs | | | | | | | | | | | | | | | | | | | | | |
| to non-MFIs | | | | | | | | | | | | | | | | | | | | | |
| B. Other participating Member States | | | | | | | | | | | | | | | | | | | | | |
| to MFIs | | | | | | | | | | | | | | | | | | | | | |
| to non-MFIs | | | | | | | | | | | | | | | | | | | | | |
| C. Rest of the world | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | | | | |
| to banks | | | | | | | | | | | | | | | | | | | | | |
| to non-banks | | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | | |
| A. Domestic | | | | | | | | | | | | | | | | | | | | | |
| issued by MFIs | | | | | | | | | | | | | | | | | | | | | |
| issued by non-MFIs | | | | | | | | | | | | | | | | | | | | | |
| B. Other participating Member States | | | | | | | | | | | | | | | | | | | | | |
| issued by MFIs | | | | | | | | | | | | | | | | | | | | | |
| issued by non-MFIs | | | | | | | | | | | | | | | | | | | | | |
| C. Rest of the world | | | | | | | | | | | | | | | | | | | | | |
| issued by banks | | | | | | | | | | | | | | | | | | | | | |
| issued by non-banks | | | | | | | | | | | | | | | | | | | | | |
| MMF shares/units | | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

All currencies combined

Euro

Other EU Member States currencies

Other currencies (includes other EU Member States currencies excluding DKK, SEK, GBP)

BGN

CZK

DKK

EEK

CYP

LVL

LTL

HUF

MTL

PLN

RON

SKK

SEK

GBP

Total (8)

USD

JPY

CHF

Remaining currencies combined (8)

LIABILITIES

Deposits

A. Domestic

from MFIs

from non-MFIs

B. Other participating Member States

from MFIs

from non-MFIs

C. Rest of the world

up to 1 year

over 1 year

from banks

from non-banks

Debt securities issued

Capital and reserves

Remaining liabilities

ASSETS

Loans

A. Domestic

to MFIs

to non-MFIs

B. Other participating Member States

to MFIs

to non-MFIs

C. Rest of the world

up to 1 year

over 1 year

to banks

to non-banks

Securities other than shares

A. Domestic

issued by MFIs

issued by non-MFIs

B. Other participating Member States

issued by MFIs

issued by non-MFIs

C. Rest of the world

issued by banks

issued by non-banks

MMF shares/units

Remaining assets

Section 2:   Data on flow adjustments

Table 1

Credit institutions (reclassifications)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| General government | Other resident sectors | General government | Other resident sectors |
| Central government | Other general government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) | Central government | Other general government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) |
| Consumer credit | Housing loans | Other (residual) | Consumer credit | Housing loans | Other (residual) |
| LIABILITIES |
| Currency in circulation | | | | | | | | | | | | | | | | | | | | | | |
| Deposits | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | | | | | |
| Deposits — Euro | | | | | | | | | | | | | | | | | | | | | | |
| Overnight | | | | | | | | | | | | | | | | | | | | | | |
| With agreed maturity | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Redeemable at notice | | | | | | | | | | | | | | | | | | | | | | |
| up to 3 months | | | | | | | | | | | | | | | | | | | | | | |
| over 3 months | | | | | | | | | | | | | | | | | | | | | | |
| Repos | | | | | | | | | | | | | | | | | | | | | | |
| Deposits — Foreign currencies | | | | | | | | | | | | | | | | | | | | | | |
| Overnight | | | | | | | | | | | | | | | | | | | | | | |
| With agreed maturity | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Redeemable at notice | | | | | | | | | | | | | | | | | | | | | | |
| up to 3 months | | | | | | | | | | | | | | | | | | | | | | |
| over 3 months | | | | | | | | | | | | | | | | | | | | | | |
| Repos | | | | | | | | | | | | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | | | | | | | | | | | | |
| Euro | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Foreign currencies | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | | | | | |
| ASSETS |
| Cash (all currencies) | | | | | | | | | | | | | | | | | | | | | | |
| o/w euro | | | | | | | | | | | | | | | | | | | | | | |
| Loans | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | | | | | | | | | | | | | | | |
| over 5 years | | | | | | | | | | | | | | | | | | | | | | |
| o/w euro | | | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | | | |
| Euro | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Foreign currencies | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| MMF shares/units | | | | | | | | | | | | | | | | | | | | | | |
| Shares and other equity | | | | | | | | | | | | | | | | | | | | | | |
| Fixed assets | | | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

General government

Other resident sectors

General government

Other resident sectors

Central government

Other general government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Central government

Other general government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Consumer credit

Housing loans

Other (residual)

Consumer credit

Housing loans

Other (residual)

LIABILITIES

Currency in circulation

Deposits

up to 1 year

over 1 year

Deposits — Euro

Overnight

With agreed maturity

up to 1 year

over 1 and up to 2 years

over 2 years

Redeemable at notice

up to 3 months

over 3 months

Repos

Deposits — Foreign currencies

Overnight

With agreed maturity

up to 1 year

over 1 and up to 2 years

over 2 years

Redeemable at notice

up to 3 months

over 3 months

Repos

Debt securities issued

Euro

up to 1 year

over 1 and up to 2 years

over 2 years

Foreign currencies

up to 1 year

over 1 and up to 2 years

over 2 years

Capital and reserves

Remaining liabilities

ASSETS

Cash (all currencies)

o/w euro

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

o/w euro

Securities other than shares

Euro

up to 1 year

over 1 and up to 2 years

over 2 years

Foreign currencies

up to 1 year

over 1 and up to 2 years

over 2 years

MMF shares/units

Shares and other equity

Fixed assets

Remaining assets

Table 2

Credit institutions (revaluations)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world | D. Not allocated |
| --- | --- | --- | --- | --- |
| MFIs | Non-MFIs | MFIs | Non-MFIs |
| General government | Other resident sectors | General governmnt | Other resident sectors |
| Central government | Other gen. government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) | Central government | Other gen. government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (S.14 + S.15) |
| Consumer credit | Housing loans | Other (residual) | Consumer credit | Housing loans | Other (residual) |
| LIABILITIES |
| Debt securities issued | | | | | | | | | | | | | | | | | | | | | | |
| Euro | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Foreign currencies | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | | | | | |
| ASSETS |
| Cash (all currencies) | | | | | | | | | | | | | | | | | | | | | | |
| o/w euro | | | | | | | | | | | | | | | | | | | | | | |
| Loans | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | | | | | | | | | | | | | | | |
| over 5 years | | | | | | | | | | | | | | | | | | | | | | |
| o/w euro | | | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | | | |
| o/w over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Euro | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| Foreign currencies | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 2 years | | | | | | | | | | | | | | | | | | | | | | |
| over 2 years | | | | | | | | | | | | | | | | | | | | | | |
| MMF shares/units | | | | | | | | | | | | | | | | | | | | | | |
| Shares and other equity | | | | | | | | | | | | | | | | | | | | | | |
| Fixed assets | | | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

D. Not allocated

MFIs

Non-MFIs

MFIs

Non-MFIs

General government

Other resident sectors

General governmnt

Other resident sectors

Central government

Other gen. government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Central government

Other gen. government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (S.14 + S.15)

Consumer credit

Housing loans

Other (residual)

Consumer credit

Housing loans

Other (residual)

LIABILITIES

Debt securities issued

Euro

up to 1 year

over 1 and up to 2 years

over 2 years

Foreign currencies

up to 1 year

over 1 and up to 2 years

over 2 years

Capital and reserves

Remaining liabilities

ASSETS

Cash (all currencies)

o/w euro

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

o/w euro

Securities other than shares

o/w over 2 years

Euro

up to 1 year

over 1 and up to 2 years

over 2 years

Foreign currencies

up to 1 year

over 1 and up to 2 years

over 2 years

MMF shares/units

Shares and other equity

Fixed assets

Remaining assets

Table 3

Credit institutions sector breakdown (reclassifications)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world |
| --- | --- | --- | --- |
| Non-MFIs | Non MFIs | Total |
| General government | Other resident sectors | General government | Other resident sectors |
| Total | Central government | Other general government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (9) | Total | Central government | Other general government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (9) | | Banks | Non-banks |
| Total | State government | Local government | Social security funds | Total | State government | Local government | Social security funds | General government | Other resident sectors |
| LIABILITIES |
| Currency in circulation | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Deposits | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Overnight | | | | | | | | | | | | | | | | | | | | | | | | | | |
| With agreed maturity | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Redeemable at notice | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Repos | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | | | | | | | | | |
| ASSETS |
| Cash | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Loans | | | | | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 5 years | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| MMF shares/units | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Shares and other equity | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Fixed assets | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

Non-MFIs

Non MFIs

Total

General government

Other resident sectors

General government

Other resident sectors

Total

Central government

Other general government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (9)

Total

Central government

Other general government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (9)

Banks

Non-banks

Total

State government

Local government

Social security funds

Total

State government

Local government

Social security funds

General government

Other resident sectors

LIABILITIES

Currency in circulation

Deposits

Overnight

With agreed maturity

Redeemable at notice

Repos

Debt securities issued

Capital and reserves

Remaining liabilities

ASSETS

Cash

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

Securities other than shares

up to 1 year

over 1 year

MMF shares/units

Shares and other equity

Fixed assets

Remaining assets

Table 4

Credit institutions sector breakdown (revaluations)

| BALANCE SHEET ITEMS | A. Domestic | B. Other participating Member States | C. Rest of the world |
| --- | --- | --- | --- |
| Non-MFIs | Non-MFIs | Total |
| General government | Other resident sectors | General government | Other resident sectors |
| Total | Central government | Other general government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (10) | Total | Central government | Other general government | Total | OFIs (S.123) and financial auxiliaries (S.124) | Insurance corp. and pension funds (S.125) | Non-financial corp. (S.11) | Households etc. (10) | | Banks | Non-banks |
| Total | State government | Local government | Social security funds | Total | State government | Local government | Social security funds | General government | Other resident sectors |
| LIABILITIES |
| Currency in circulation | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Deposits | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Capital and reserves | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Remaining liabilities | | | | | | | | | | | | | | | | | | | | | | | | | | |
| ASSETS |
| Cash | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Loans | | | | | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 5 years | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Securities other than shares | | | | | | | | | | | | | | | | | | | | | | | | | | |
| up to 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| over 1 year | | | | | | | | | | | | | | | | | | | | | | | | | | |
| MMF shares/units | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Shares and other equity | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Fixed assets | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Remaining assets | | | | | | | | | | | | | | | | | | | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Other participating Member States

C. Rest of the world

Non-MFIs

Non-MFIs

Total

General government

Other resident sectors

General government

Other resident sectors

Total

Central government

Other general government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (10)

Total

Central government

Other general government

Total

OFIs (S.123) and financial auxiliaries (S.124)

Insurance corp. and pension funds (S.125)

Non-financial corp. (S.11)

Households etc. (10)

Banks

Non-banks

Total

State government

Local government

Social security funds

Total

State government

Local government

Social security funds

General government

Other resident sectors

LIABILITIES

Currency in circulation

Deposits

Debt securities issued

Capital and reserves

Remaining liabilities

ASSETS

Cash

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

Securities other than shares

up to 1 year

over 1 year

MMF shares/units

Shares and other equity

Fixed assets

Remaining assets

PART 8

Structural financial indicators

| 1. | Number of branches of CIs as at the end of the reference period. This indicator must only include branches that belong to CIs. The offices of institutional units that are not themselves CIs must be excluded, even if they belong to the same group as a CI. |
| --- | --- |

1.

Number of branches of CIs as at the end of the reference period. This indicator must only include branches that belong to CIs. The offices of institutional units that are not themselves CIs must be excluded, even if they belong to the same group as a CI.

| 2. | Number of employees of CIs. This indicator refers to the average number of CI employees during the reference year. Employees of financial institutions that are not themselves CIs should be excluded, even if these institutions belong to the same group. |
| --- | --- |

2.

Number of employees of CIs. This indicator refers to the average number of CI employees during the reference year. Employees of financial institutions that are not themselves CIs should be excluded, even if these institutions belong to the same group.

| 3. | Share of the five largest CIs in total assets (CR5). This indicator refers to the concentration of the banking business. NCBs must adopt the following unconsolidated aggregated approach to derive it: (1) rank the balance sheet totals of all reporting CIs; and (2) calculate (i) the sum of the five largest balance sheet totals; and (ii) the sum of all balance sheet totals; and (3) calculate the proportion of (i) over (ii). Data to be reported to the ECB must be expressed as percentages e.g. a value of 72,4296 % must be reported as 72,4296 and not as 0,7243. Although the composition of the five largest banks may change over time, NCBs must only provide the share of the five largest CIs at a specific point in time (end-December of the reference year). |
| --- | --- |

3.

Share of the five largest CIs in total assets (CR5). This indicator refers to the concentration of the banking business. NCBs must adopt the following unconsolidated aggregated approach to derive it: (1) rank the balance sheet totals of all reporting CIs; and (2) calculate (i) the sum of the five largest balance sheet totals; and (ii) the sum of all balance sheet totals; and (3) calculate the proportion of (i) over (ii). Data to be reported to the ECB must be expressed as percentages e.g. a value of 72,4296 % must be reported as 72,4296 and not as 0,7243. Although the composition of the five largest banks may change over time, NCBs must only provide the share of the five largest CIs at a specific point in time (end-December of the reference year).

| 4. | Herfindahl index (HI) for CIs' total assets. Similar to the previous indicator, this refers to the concentration of banking business. NCBs must follow to the extent possible an aggregated approach. In this case, the calculation of the HI must include the aggregated balance sheet of each CI included in the group, perhaps using the accounting information contained in these institutions' annual financial statements. Where not all CIs are in the tail report data, data must be grossed up.
  The HI is obtained by summing the squares of the market shares of all the CIs in the banking sector and must be reported to the ECB according to the following formula:



  , where:







  n | = | total number of CIs in the country |
| --- | --- | --- | --- |
| Xi | = | total assets of CIi |
| X | = | = total assets of all CIs of the country. |

4.

Herfindahl index (HI) for CIs' total assets. Similar to the previous indicator, this refers to the concentration of banking business. NCBs must follow to the extent possible an aggregated approach. In this case, the calculation of the HI must include the aggregated balance sheet of each CI included in the group, perhaps using the accounting information contained in these institutions' annual financial statements. Where not all CIs are in the tail report data, data must be grossed up.

The HI is obtained by summing the squares of the market shares of all the CIs in the banking sector and must be reported to the ECB according to the following formula:

Formula
  , where:

n

=

total number of CIs in the country

Xi

=

total assets of CIi

X

=

Formula
  = total assets of all CIs of the country.

| 5. | Total investments of insurance companies (11). The information refers to these companies' total financial assets, which is obtained by deducting the non-financial assets such as fixed assets from the aggregated balance sheet total. If necessary, figures should be grossed up to ensure 100 % coverage. If separate information on insurance companies is not available, this indicator may be combined with indicator ‘Total assets under management by pension funds’ to form one single indicator. NCBs must flag the series if ‘combined’ recording is adopted. |
| --- | --- |

5.

Total investments of insurance companies (11). The information refers to these companies' total financial assets, which is obtained by deducting the non-financial assets such as fixed assets from the aggregated balance sheet total. If necessary, figures should be grossed up to ensure 100 % coverage. If separate information on insurance companies is not available, this indicator may be combined with indicator ‘Total assets under management by pension funds’ to form one single indicator. NCBs must flag the series if ‘combined’ recording is adopted.

| 6. | Total assets under management by pension funds (12). This information refers to the aggregated balance sheet totals of autonomous pension funds. If separate information on pension funds is not available, this indicator may be combined with indicator ‘Total investments of insurance companies’ to form one single indicator. In this case, a nil return must be provided in respect of indicator ‘Total assets under management by pension funds’. |
| --- | --- |

6.

Total assets under management by pension funds (12). This information refers to the aggregated balance sheet totals of autonomous pension funds. If separate information on pension funds is not available, this indicator may be combined with indicator ‘Total investments of insurance companies’ to form one single indicator. In this case, a nil return must be provided in respect of indicator ‘Total assets under management by pension funds’.

| 7. | Number of branches of CIs from other EU countries. This indicator refers to the number of branches in the reporting country which belong to CIs resident in other EU countries. If a CI has more than one branch in a particular country, it is counted as one. NCBs must ensure that data as from the end of 1999 are consistent with data reported in the framework of the MFI list. |
| --- | --- |

7.

Number of branches of CIs from other EU countries. This indicator refers to the number of branches in the reporting country which belong to CIs resident in other EU countries. If a CI has more than one branch in a particular country, it is counted as one. NCBs must ensure that data as from the end of 1999 are consistent with data reported in the framework of the MFI list.

| 8. | Total assets of branches of CIs from other EU countries. This indicator refers to the aggregated balance sheet total of the branches covered by the indicator ‘Number of branches of CIs from other EU countries’. |
| --- | --- |

8.

Total assets of branches of CIs from other EU countries. This indicator refers to the aggregated balance sheet total of the branches covered by the indicator ‘Number of branches of CIs from other EU countries’.

| 9. | Number of subsidiaries of CIs from other EU countries. This indicator refers to the number of subsidiaries in the reporting country which are controlled by a CI resident in other EU countries. Only subsidiaries that are themselves CIs may be counted. |
| --- | --- |

9.

Number of subsidiaries of CIs from other EU countries. This indicator refers to the number of subsidiaries in the reporting country which are controlled by a CI resident in other EU countries. Only subsidiaries that are themselves CIs may be counted.

| 10. | Total assets of subsidiaries of CIs from other EU countries. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by the indicator ‘Number of subsidiaries of CIs from other EU countries’. |
| --- | --- |

10.

Total assets of subsidiaries of CIs from other EU countries. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by the indicator ‘Number of subsidiaries of CIs from other EU countries’.

| 11. | Number of branches of CIs from extra EU countries. This indicator refers to the number of branches resident in the reporting country, which belong to CIs resident in countries that are not Member States. If a bank has more than one branch in a particular country, it is counted as one. NCBs must ensure that data are consistent with data reported in the framework of the MFI list. |
| --- | --- |

11.

Number of branches of CIs from extra EU countries. This indicator refers to the number of branches resident in the reporting country, which belong to CIs resident in countries that are not Member States. If a bank has more than one branch in a particular country, it is counted as one. NCBs must ensure that data are consistent with data reported in the framework of the MFI list.

| 12. | Total assets of branches of CIs from extra EU countries. This indicator refers to the aggregated balance sheet total of the branches covered by indicator ‘Number of branches of CIs from extra EU countries’. |
| --- | --- |

12.

Total assets of branches of CIs from extra EU countries. This indicator refers to the aggregated balance sheet total of the branches covered by indicator ‘Number of branches of CIs from extra EU countries’.

| 13. | Number of subsidiaries of CIs from extra EU countries. This indicator refers to the number of subsidiaries resident in the reporting country, controlled by CIs resident in countries that are not Member States. |
| --- | --- |

13.

Number of subsidiaries of CIs from extra EU countries. This indicator refers to the number of subsidiaries resident in the reporting country, controlled by CIs resident in countries that are not Member States.

| 14. | Total assets of subsidiaries of CIs from extra EU countries. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by indicator ‘Number of subsidiaries of CIs from extra EU countries’ |
| --- | --- |

14.

Total assets of subsidiaries of CIs from extra EU countries. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by indicator ‘Number of subsidiaries of CIs from extra EU countries’

| 15. | Number of branches of CIs from other participating Member States. This indicator refers to the number of branches resident in the reporting country, belonging to CIs resident in other participating Member States. If a bank has more than one branch in a particular country, it is counted as one. NCBs must ensure that data are consistent with data reported in the framework of the MFI list. |
| --- | --- |

15.

Number of branches of CIs from other participating Member States. This indicator refers to the number of branches resident in the reporting country, belonging to CIs resident in other participating Member States. If a bank has more than one branch in a particular country, it is counted as one. NCBs must ensure that data are consistent with data reported in the framework of the MFI list.

| 16. | Total assets of branches of CIs from other participating Member States. This indicator refers to the aggregated balance sheet total of the branches covered by indicator ‘Number of branches of CIs from other participating Member States’. |
| --- | --- |

16.

Total assets of branches of CIs from other participating Member States. This indicator refers to the aggregated balance sheet total of the branches covered by indicator ‘Number of branches of CIs from other participating Member States’.

| 17. | Number of subsidiaries of CIs from other participating Member States. This indicator refers to the number of subsidiaries resident in the reporting country which are controlled by CIs resident in other participating Member States |
| --- | --- |

17.

Number of subsidiaries of CIs from other participating Member States. This indicator refers to the number of subsidiaries resident in the reporting country which are controlled by CIs resident in other participating Member States

| 18. | Total assets of subsidiaries of CIs from other participating Member States. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by indicator ‘Number of subsidiaries of CIs from other participating Member States’. |
| --- | --- |

18.

Total assets of subsidiaries of CIs from other participating Member States. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by indicator ‘Number of subsidiaries of CIs from other participating Member States’.

TABLE 1

Structural financial indicators (stocks)

| Structural Indicators | 1. Domestic area | 2. Other EU countries | 3. Extra EU countries | 4. Other participating Member States |
| --- | --- | --- | --- | --- |
| Credit institutions | Insurance corporations and pension funds | Credit institutions | Credit institutions | Credit institutions |
| Total | Insurance corporations | Pension funds |
| Number of employees of CIs | S1 | | | | | | |
| Number of branches of CIs | S2 | | | | S3 | S4 | S5 |
| Number of subsidiaries of CIs | | | | | S6 | S7 | S8 |
| Herfindahl index for CIs total assets | S9 | | | | | | |
| Share of the 5 largest CIs in total assets (CR5) | S10 | | | | | | |
| Total assets | | S11 | S12 | S13 | | | |
| Total assets of branches | | | | | S14 | S15 | S16 |
| Total assets of subsidiaries | | | | | S17 | S18 | S19 |

Structural Indicators

1. Domestic area

2. Other EU countries

3. Extra EU countries

4. Other participating Member States

Credit institutions

Insurance corporations and pension funds

Credit institutions

Credit institutions

Credit institutions

Total

Insurance corporations

Pension funds

Number of employees of CIs

S1

Number of branches of CIs

S2

S3

S4

S5

Number of subsidiaries of CIs

S6

S7

S8

Herfindahl index for CIs total assets

S9

Share of the 5 largest CIs in total assets (CR5)

S10

Total assets

S11

S12

S13

Total assets of branches

S14

S15

S16

Total assets of subsidiaries

S17

S18

S19

TABLE 2

Structural financial indicators (flow adjustments)

| Structural Indicators | 1. Domestic area | 2. Other EU countries | 3. Extra EU countries | 4. Other participating Member States |
| --- | --- | --- | --- | --- |
| Credit institutions | Insurance corporations and pension funds | Credit institutions | Credit institutions | Credit institutions |
| Total | Insurance corporations | Pension funds |
| Reclassifications and other adjustments |
| Total assets | | S20 | S21 | S22 | | | |
| Total assets of branches | | | | | S23 | S24 | S25 |
| Total assets of subsidiaries | | | | | S26 | S27 | S28 |
| Other revaluation adjustments |
| Total assets | | S29 | S30 | S31 | | | |
| Total assets of branches | | | | | S32 | S33 | S34 |
| Total assets of subsidiaries | | | | | S35 | S36 | S37 |

Structural Indicators

1. Domestic area

2. Other EU countries

3. Extra EU countries

4. Other participating Member States

Credit institutions

Insurance corporations and pension funds

Credit institutions

Credit institutions

Credit institutions

Total

Insurance corporations

Pension funds

Reclassifications and other adjustments

Total assets

S20

S21

S22

Total assets of branches

S23

S24

S25

Total assets of subsidiaries

S26

S27

S28

Other revaluation adjustments

Total assets

S29

S30

S31

Total assets of branches

S32

S33

S34

Total assets of subsidiaries

S35

S36

S37

PART 9

Data for International Monetary Fund purposes

TABLE 1

NCB data (stocks)

| | Domestic (13) | Other participating Member States | Rest of the world | Not allocated |
| --- | --- | --- | --- | --- |
| LIABILITIES |
| 9   Deposits |
| Of which deposits with NCBs | | S1 | | |
| Of which deposits with ECB | S2 (Form 10S — DE only) | S3 (Form 10S) | | |
| ASSETS |
| 2   Loans |
| Of which loans to NCBs | | S4 | | |
| Of which loans to ECB | S5 (Form 10S — DE only) | S6 (Form 10S) | | |
| Of which international reserve-related deposits in ECB (14) | S7 (Form 10S — DE only) | S8 (Form 10S) | | |
| 3   Securities other than shares |
| Of which issued by NCBs | | S9 | | |
| Of which issued by ECB | S10 (Form 10S — DE only) | S11 (Form 10S) | | |
| 5   Shares and other equity |
| Of which issued by ECB | S12 (Form 10S — DE only) | S13 (Form10S) | | |

Domestic (13)

Other participating Member States

Rest of the world

Not allocated

LIABILITIES

9   Deposits

Of which deposits with NCBs

S1

Of which deposits with ECB

S2 (Form 10S — DE only)

S3 (Form 10S)

ASSETS

2   Loans

Of which loans to NCBs

S4

Of which loans to ECB

S5 (Form 10S — DE only)

S6 (Form 10S)

Of which international reserve-related deposits in ECB (14)

S7 (Form 10S — DE only)

S8 (Form 10S)

3   Securities other than shares

Of which issued by NCBs

S9

Of which issued by ECB

S10 (Form 10S — DE only)

S11 (Form 10S)

5   Shares and other equity

Of which issued by ECB

S12 (Form 10S — DE only)

S13 (Form10S)

TABLE 2

Other MFIs data (stocks)

| | Domestic (15) | Other participating Member States | Rest of the world | Not allocated |
| --- | --- | --- | --- | --- |
| LIABILITIES |
| 9   Deposits |
| Of which deposits with ECB (*5) | S14 (Form 20S — DE only) | S15 (Form 20S) | | |
| Of which deposits with NCBs | S16 (Form 20S) | S17
   (*5) | | |
| ASSETS |
| 2   Loans |
| Of which loans to ECB (*5) | S18 (Form 20S — DE only) | S19 (Form 20S) | | |
| Of which loans to NCBs | S20 (Form 20S) | S21
   (*5) | | |
| 3   Securities other than shares |
| Of which issued by ECB (*5) | S22 (Form 20S — DE only) | S23 (Form 20S) | | |
| Of which issued by NCBs | S24 (Form 20S) | S25
   (*5) | | |
| 5   Shares and other equity |
| Of which issued by NCBs | S26 (Form 20S) | S27
   (*5) | | |

Domestic (15)

Other participating Member States

Rest of the world

Not allocated

LIABILITIES

9   Deposits

Of which deposits with ECB (*5)

S14 (Form 20S — DE only)

S15 (Form 20S)

Of which deposits with NCBs

S16 (Form 20S)

S17
   (*5)

ASSETS

2   Loans

Of which loans to ECB (*5)

S18 (Form 20S — DE only)

S19 (Form 20S)

Of which loans to NCBs

S20 (Form 20S)

S21
   (*5)

3   Securities other than shares

Of which issued by ECB (*5)

S22 (Form 20S — DE only)

S23 (Form 20S)

Of which issued by NCBs

S24 (Form 20S)

S25
   (*5)

5   Shares and other equity

Of which issued by NCBs

S26 (Form 20S)

S27
   (*5)

PART 10

Statistics on securitisation and other transfers of MFIs' loans originally granted to non-MFIs

Section 1:   Other MFI loans securitised through a financial vehicle corporation (FVC)

TABLE 1

Gross monthly flows

| | Domestic | Other participating Member States | Rest of the world |
| --- | --- | --- | --- |
| | MFIs | Central govern. | Other general govern. | Other resident sectors | MFIs | Central govern. | Other general govern. | Other resident sectors |
| ASSETS |
| 2 | Loans |

Domestic

Other participating Member States

Rest of the world

MFIs

Central govern.

Other general govern.

Other resident sectors

MFIs

Central govern.

Other general govern.

Other resident sectors

ASSETS

2

S1

TABLE 2

Amounts outstanding

| | Domestic | Other participating Member States | Rest of the world |
| --- | --- | --- | --- |
| | MFIs | Central govern. | Other general govern. | Other resident sectors | MFIs | Central govern. | Other general govern. | Other resident sectors |
| ASSETS |
| 2 | Loans |

Domestic

Other participating Member States

Rest of the world

MFIs

Central govern.

Other general govern.

Other resident sectors

MFIs

Central govern.

Other general govern.

Other resident sectors

ASSETS

2

S2

TABLE 3

Net monthly flows (*6)

| | Domestic | Other participating Member States | Rest of the world |
| --- | --- | --- | --- |
| | MFIs | Central govern. | Other general govern. | Other resident sectors | MFIs | Central govern. | Other general govern. | Other resident sectors |
| ASSETS |
| 2 | Loans |

Domestic

Other participating Member States

Rest of the world

MFIs

Central govern.

Other general govern.

Other resident sectors

MFIs

Central govern.

Other general govern.

Other resident sectors

ASSETS

2

S3

Section 2:   Other MFI loans securitised/transferred without FVCs

TABLE 1

Gross monthly flows

| | Domestic | Other participating Member States | Rest of the world |
| --- | --- | --- | --- |
| | MFIs | Central govern. | Other general govern. | Other resident sectors | MFIs | Central govern. | Other general govern. | Other resident sectors |
| ASSETS |
| 2 | Loans |

Domestic

Other participating Member States

Rest of the world

MFIs

Central govern.

Other general govern.

Other resident sectors

MFIs

Central govern.

Other general govern.

Other resident sectors

ASSETS

2

S4

TABLE 2

Amounts outstanding

| | Domestic | Other participating Member States | Rest of the world |
| --- | --- | --- | --- |
| | MFIs | Central govern. | Other general govern. | Other resident sectors | MFIs | Central govern. | Other general govern. | Other resident sectors |
| ASSETS |
| 2 | Loans |

Domestic

Other participating Member States

Rest of the world

MFIs

Central govern.

Other general govern.

Other resident sectors

MFIs

Central govern.

Other general govern.

Other resident sectors

ASSETS

2

S5

TABLE 3

Net monthly flows (*7)

| | Domestic | Other participating Member States | Rest of the world |
| --- | --- | --- | --- |
| | MFIs | Central govern. | Other general govern. | Other resident sectors | MFIs | Central govern. | Other general govern. | Other resident sectors |
| ASSETS |
| 2 | Loans |

Domestic

Other participating Member States

Rest of the world

MFIs

Central govern.

Other general govern.

Other resident sectors

MFIs

Central govern.

Other general govern.

Other resident sectors

ASSETS

2

S5

Gross flows: amount of loans, originally granted by other MFIs to domestic other resident sectors, that are subsequently securitised or transferred by MFIs during the reference period, i.e. amounts arising directly from the sale of loans to non-MFI third parties during the reference period. The third parties are usually resident or non-resident financial vehicles, which issue securities to finance the credits acquired. No allowance is made for the redemption or repurchase of loans sold off earlier. Where data on gross flows are not available, data on net flows of loans originally granted by MFIs and sold to third parties, if available, must be provided.

Net flows: changes in the outstanding amounts of securitised or transferred loans originally granted by other MFIs to domestic other resident sectors but subsequently securitised or transferred to third parties and which therefore no longer appear on the MFI balance sheet. Third parties are usually resident or non-resident financial vehicles, which issue securities to finance the credits acquired. The net flow is equal to the new gross securitised or transferred loans (i.e. sales of MFI loans to third parties) minus loan repayments made by the borrower or loans bought back by the originating MFI during the reference period.

Outstanding amounts: the outstanding amount of loans originally granted by other MFIs to domestic other resident sectors, that have been securitised or transferred (i.e. sold to third parties) and which therefore no longer appear on the MFI balance sheet. The difference between the end-period stocks is equal to the net flow. Developments other than from transactions are not considered.

Sold loans: the loan sold to the non-MFI sector triggers the related reporting only in so far as it no longer appears on the balance sheet of the MFI which had originally granted the loan to the other resident sectors or in any other MFI's balance sheet.

PART 11

Other financial intermediaries' statistics

Section 1:   Reporting tables

Data in respect of investment funds (Tables 1 to 3) should be provided for: total investment funds, covering all types of investment funds operating in the country and for investment funds broken down by:

| — | type of investment. Data for investment funds broken down by type of investment must be separately reported for equity funds, bond funds, mixed funds, real estate funds and other funds. In principle, investment funds by type of investment must be classified according to the type of asset in which the investment portfolio is primarily invested. Funds investing in both equity and bonds with no prevalent policy in favour of one or the other instrument must be allocated to the ‘mixed funds’ category. Where no classification in the above categories is feasible, funds must be included in the residual category ‘other funds’. With respect to the ‘funds of funds’ i.e. funds investing primarily in investment fund shares, they must be allocated in the category of funds in which they primarily invest. If this allocation is not deemed feasible, funds of funds must be allocated in the residual category ‘other funds’. Investment funds must be classified by type based on criteria from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effects. |
| --- | --- |

—

type of investment. Data for investment funds broken down by type of investment must be separately reported for equity funds, bond funds, mixed funds, real estate funds and other funds. In principle, investment funds by type of investment must be classified according to the type of asset in which the investment portfolio is primarily invested. Funds investing in both equity and bonds with no prevalent policy in favour of one or the other instrument must be allocated to the ‘mixed funds’ category. Where no classification in the above categories is feasible, funds must be included in the residual category ‘other funds’. With respect to the ‘funds of funds’ i.e. funds investing primarily in investment fund shares, they must be allocated in the category of funds in which they primarily invest. If this allocation is not deemed feasible, funds of funds must be allocated in the residual category ‘other funds’. Investment funds must be classified by type based on criteria from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effects.

| — | type of investor. Data for investment funds broken down by type of investor must be reported for (1) general public; and (2) special investors. Data for these types of funds must only be reported as memo items.
  Data to be reported for SDDs (security and derivative dealers), FCLs (financial corporations engaged in lending) and other OFIs (other financial intermediaries) are set out in Table 4. |
| --- | --- |

—

type of investor. Data for investment funds broken down by type of investor must be reported for (1) general public; and (2) special investors. Data for these types of funds must only be reported as memo items.

Data to be reported for SDDs (security and derivative dealers), FCLs (financial corporations engaged in lending) and other OFIs (other financial intermediaries) are set out in Table 4.

TABLE 1

Data on investment funds (stocks). Key indicators and memorandum items

| Item name and maturity/geographical/sectoral breakdowns | Investment funds/total | Equity funds | Bond funds | Mixed funds | Real estate funds | Other funds | General public funds | Special investor funds |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| ASSETS |
| Deposits/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Securities other than shares total maturity/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Securities other than shares total maturity/domestic/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares total maturity/domestic/MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares total maturity/domestic/non-MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares total maturity/other participating Member States/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares total maturity/other participating Member States/MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares total maturity/other participating Member States/non-MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares total maturity/rest of the world/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares up to 1 year/world/total | Key | Key | Key | Key | Key | Key | | |
| Securities other than shares up to 1 year/domestic/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares up to 1 year/domestic/MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares up to 1 year/domestic/non-MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares up to 1 year/other participating Member States/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares up to 1 year/other participating Member States/MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares up to 1 year/other participating Member States/non-MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares up to 1 year/rest of the world/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares over 1 year/world/total | Key | Key | Key | Key | Key | Key | | |
| Securities other than shares over 1 year/domestic/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares over 1 year/domestic/MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares over 1 year/domestic/non-MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares over 1 year/other participating Member States/total | Key | Key | Key | Key | | Key | | |
| Securities other than shares over 1 year/other participating Member States/MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares over 1 year/other participating Member States/non-MFIs | Memo | Memo | Memo | Memo | | Memo | | |
| Securities other than shares over 1 year/rest of the world/total | Key | Key | Key | Key | | Key | | |
| Shares and other equity/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Shares and other equity/domestic/total | Key | Key | Key | Key | Key | Key | | |
| Shares and other equity/domestic/MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Shares and other equity/domestic/non-MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Shares and other equity/other participating Member States/total | Key | Key | Key | Key | Key | Key | | |
| Shares and other equity/other participating Member States/MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Shares and other equity/other participating Member States/non-MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Shares and other equity/rest of the world/total | Key | Key | Key | Key | Key | Key | | |
| Shares and other equity, of which quoted shares/world/total | Memo | | | | | | | |
| Investment fund shares/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Investment fund shares/domestic/total | Key | Key | Key | Key | Key | Key | | |
| Investment fund shares/domestic/MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/domestic/non-MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/other participating Member States/total | Key | Key | Key | Key | Key | Key | | |
| Investment fund shares/other participating Member States/MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/other participating Member States/non-MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/rest of the world/total | Key | Key | Key | Key | Key | Key | | |
| Investment fund shares of which money market fund shares/world/MFIs | Memo | | | | | | | |
| Fixed assets/world/total | Key | | | Key | Key | Key | Memo | Memo |
| Financial derivatives/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Other assets including ‘loans’/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Other assets of which loans total maturity/world/total | Memo | | | | | | | |
| Other assets of which loans short-term/world/total | Memo | | | | | | | |
| Other assets of which loans long-term/world/total | Memo | | | | | | | |
| TOTAL ASSETS/LIABILITIES/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| LIABILITIES |
| Deposits and loans taken/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Investment fund shares/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Investment fund shares/domestic/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/domestic/MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/domestic/non-MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/other participating Member States/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/other participating Member States/MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/other participating Member States/non-MFIs | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/rest of the world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Financial derivatives/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |
| Other liabilities including ‘debt securities’ and ‘capital and reserves’/world/total | Key | Key | Key | Key | Key | Key | Memo | Memo |

Item name and maturity/geographical/sectoral breakdowns

Investment funds/total

Equity funds

Bond funds

Mixed funds

Real estate funds

Other funds

General public funds

Special investor funds

ASSETS

Deposits/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Securities other than shares total maturity/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Securities other than shares total maturity/domestic/total

Key

Key

Key

Key

Key

Securities other than shares total maturity/domestic/MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares total maturity/domestic/non-MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares total maturity/other participating Member States/total

Key

Key

Key

Key

Key

Securities other than shares total maturity/other participating Member States/MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares total maturity/other participating Member States/non-MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares total maturity/rest of the world/total

Key

Key

Key

Key

Key

Securities other than shares up to 1 year/world/total

Key

Key

Key

Key

Key

Key

Securities other than shares up to 1 year/domestic/total

Key

Key

Key

Key

Key

Securities other than shares up to 1 year/domestic/MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares up to 1 year/domestic/non-MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares up to 1 year/other participating Member States/total

Key

Key

Key

Key

Key

Securities other than shares up to 1 year/other participating Member States/MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares up to 1 year/other participating Member States/non-MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares up to 1 year/rest of the world/total

Key

Key

Key

Key

Key

Securities other than shares over 1 year/world/total

Key

Key

Key

Key

Key

Key

Securities other than shares over 1 year/domestic/total

Key

Key

Key

Key

Key

Securities other than shares over 1 year/domestic/MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares over 1 year/domestic/non-MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares over 1 year/other participating Member States/total

Key

Key

Key

Key

Key

Securities other than shares over 1 year/other participating Member States/MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares over 1 year/other participating Member States/non-MFIs

Memo

Memo

Memo

Memo

Memo

Securities other than shares over 1 year/rest of the world/total

Key

Key

Key

Key

Key

Shares and other equity/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Shares and other equity/domestic/total

Key

Key

Key

Key

Key

Key

Shares and other equity/domestic/MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Shares and other equity/domestic/non-MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Shares and other equity/other participating Member States/total

Key

Key

Key

Key

Key

Key

Shares and other equity/other participating Member States/MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Shares and other equity/other participating Member States/non-MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Shares and other equity/rest of the world/total

Key

Key

Key

Key

Key

Key

Shares and other equity, of which quoted shares/world/total

Memo

Investment fund shares/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Investment fund shares/domestic/total

Key

Key

Key

Key

Key

Key

Investment fund shares/domestic/MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/domestic/non-MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/other participating Member States/total

Key

Key

Key

Key

Key

Key

Investment fund shares/other participating Member States/MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/other participating Member States/non-MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/rest of the world/total

Key

Key

Key

Key

Key

Key

Investment fund shares of which money market fund shares/world/MFIs

Memo

Fixed assets/world/total

Key

Key

Key

Key

Memo

Memo

Financial derivatives/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Other assets including ‘loans’/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Other assets of which loans total maturity/world/total

Memo

Other assets of which loans short-term/world/total

Memo

Other assets of which loans long-term/world/total

Memo

TOTAL ASSETS/LIABILITIES/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

LIABILITIES

Deposits and loans taken/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Investment fund shares/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Investment fund shares/domestic/total

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/domestic/MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/domestic/non-MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/other participating Member States/total

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/other participating Member States/MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/other participating Member States/non-MFIs

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/rest of the world/total

Memo

Memo

Memo

Memo

Memo

Memo

Financial derivatives/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

Other liabilities including ‘debt securities’ and ‘capital and reserves’/world/total

Key

Key

Key

Key

Key

Key

Memo

Memo

TABLE 2

Data on transactions of investment funds. Memorandum items

| Item name and maturity/geographical/sectoral breakdown | Investment funds/total | Equity funds | Bond funds | Mixed funds | Real estate funds | Other funds | General public funds | Special investor funds |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| ASSETS |
| Deposits/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Securities other than shares total maturity/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Securities other than shares up to 1 year/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Securities other than shares over 1 year/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Shares and other equity/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Shares and other equity of which quoted shares/world/total | Memo | | | | | | | |
| Investment fund shares/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares of which money market fund shares/world/MFIs | Memo | | | | | | | |
| Fixed assets/world/total | Memo | | | Memo | Memo | Memo | | |
| Other assets (including ‘loans’ and ‘financial derivatives’)/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Other assets of which loans total maturity/world/total | Memo | | | | | | | |
| Other assets of which loans up to 1 year/world/total | Memo | | | | | | | |
| Other assets of which loans over 1 year/world/total | Memo | | | | | | | |
| TOTAL Assets/liabilities/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| LIABILITIES |
| Deposits and loans taken/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Other liabilities (including ‘debt securities’, ‘capital and reserves’ and ‘financial derivatives’)/world/total | Memo | Memo | Memo | Memo | Memo | Memo | | |

Item name and maturity/geographical/sectoral breakdown

Investment funds/total

Equity funds

Bond funds

Mixed funds

Real estate funds

Other funds

General public funds

Special investor funds

ASSETS

Deposits/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Securities other than shares total maturity/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Securities other than shares up to 1 year/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Securities other than shares over 1 year/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Shares and other equity/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Shares and other equity of which quoted shares/world/total

Memo

Investment fund shares/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares of which money market fund shares/world/MFIs

Memo

Fixed assets/world/total

Memo

Memo

Memo

Memo

Other assets (including ‘loans’ and ‘financial derivatives’)/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Other assets of which loans total maturity/world/total

Memo

Other assets of which loans up to 1 year/world/total

Memo

Other assets of which loans over 1 year/world/total

Memo

TOTAL Assets/liabilities/world/total

Memo

Memo

Memo

Memo

Memo

Memo

LIABILITIES

Deposits and loans taken/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/world/total

Memo

Memo

Memo

Memo

Memo

Memo

Other liabilities (including ‘debt securities’, ‘capital and reserves’ and ‘financial derivatives’)/world/total

Memo

Memo

Memo

Memo

Memo

Memo

TABLE 3

Sales and repurchases of investment fund shares. Memorandum items

| Item name and maturity/geographical/sectoral breakdown | Investment funds/total | Equity funds | Bond funds | Mixed funds | Real estate funds | Other funds | General public funds | Special investor funds |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| LIABILITIES |
| Investment fund shares/world/total — Sale of new shares | Memo | Memo | Memo | Memo | Memo | Memo | | |
| Investment fund shares/world/total — Repurchase of shares | Memo | Memo | Memo | Memo | Memo | Memo | | |

Item name and maturity/geographical/sectoral breakdown

Investment funds/total

Equity funds

Bond funds

Mixed funds

Real estate funds

Other funds

General public funds

Special investor funds

LIABILITIES

Investment fund shares/world/total — Sale of new shares

Memo

Memo

Memo

Memo

Memo

Memo

Investment fund shares/world/total — Repurchase of shares

Memo

Memo

Memo

Memo

Memo

Memo

TABLE 4

Data on OFIs other than investment funds. Key indicators/memorandum items

| Item name and maturity/geographical/sectoral breakdown | SDDs | FCLs | Other OFIs |
| --- | --- | --- | --- |
| ASSETS |
| Deposits/world/total | Key | | |
| Loans/world/total | | Key | |
| Loans/world/MFIs | | Key | |
| Loans/world/non-MFIs/total | | Key | |
| Loans/world/non-MFIs/non-financial corporations | | Key | |
| Loans/world/non-MFIs/households/total | | Key | |
| Loans/world/non-MFIs/households/consumer credit | | Key | |
| Loans/world/non-MFIs/households/lending for house purchase | | Key | |
| Loans/world/non-MFIs/households/other purposes (residual) | | Key | |
| Loans/domestic/total | | Key | |
| Loans/domestic/MFIs | | Key | |
| Loans/domestic/non-MFIs/total | | Key | |
| Loans/domestic/non-MFIs/non-financial corporations | | Key | |
| Loans/domestic/non-MFIs/households/total | | Key | |
| Loans/domestic/non-MFIs/households/consumer credit | | Key | |
| Loans/domestic/non-MFIs/households/lending for house purchase | | Key | |
| Loans/domestic/non-MFIs/households/other purposes (residual) | | Key | |
| Loans/other participating Member States/total | | Key | |
| Loans/other participating Member States/MFIs | | Key | |
| Loans/other participating Member States/non-MFIs/total | | Key | |
| Loans/other participating Member States/non-MFIs/non-financial corporations | | Key | |
| Loans/other participating Member States/non-MFIs/households/total | | Key | |
| Loans/other participating Member States/non-MFIs/households/consumer credit | | Key | |
| Loans/other participating Member States/non-MFIs/households/lending for house purchase | | Key | |
| Loans/other participating Member States/non-MFIs/households/other purposes (residual) | | Key | |
| Securities other than shares/world/total | Key | Key | |
| Shares and other equity excluding investment fund shares/world/total | Key | Key | |
| Investment fund shares/world/total | Key | | |
| Financial derivatives/world/total | Key | | |
| Other assets including ‘loans’/world/total | Key | | |
| Other assets including ‘deposits’, ‘cash’, ‘investment fund shares’, ‘fixed assets’ and ‘financial derivatives’/world/total | | Key | |
| TOTAL ASSETS/LIABILITIES/world/total | Key | Key | Memo |
| LIABILITIES |
| Deposits and loans taken/world/total | Key | Key | |
| Debt securities issued/world/total | Key | Key | |
| Capital and reserves/world/total | Key | Key | |
| Financial derivatives/world/total | Key | | |
| Other liabilities/world/total | Key | | |
| Other liabilities including ‘financial derivatives’/world/total | | Key | |

Item name and maturity/geographical/sectoral breakdown

SDDs

FCLs

Other OFIs

ASSETS

Deposits/world/total

Key

Loans/world/total

Key

Loans/world/MFIs

Key

Loans/world/non-MFIs/total

Key

Loans/world/non-MFIs/non-financial corporations

Key

Loans/world/non-MFIs/households/total

Key

Loans/world/non-MFIs/households/consumer credit

Key

Loans/world/non-MFIs/households/lending for house purchase

Key

Loans/world/non-MFIs/households/other purposes (residual)

Key

Loans/domestic/total

Key

Loans/domestic/MFIs

Key

Loans/domestic/non-MFIs/total

Key

Loans/domestic/non-MFIs/non-financial corporations

Key

Loans/domestic/non-MFIs/households/total

Key

Loans/domestic/non-MFIs/households/consumer credit

Key

Loans/domestic/non-MFIs/households/lending for house purchase

Key

Loans/domestic/non-MFIs/households/other purposes (residual)

Key

Loans/other participating Member States/total

Key

Loans/other participating Member States/MFIs

Key

Loans/other participating Member States/non-MFIs/total

Key

Loans/other participating Member States/non-MFIs/non-financial corporations

Key

Loans/other participating Member States/non-MFIs/households/total

Key

Loans/other participating Member States/non-MFIs/households/consumer credit

Key

Loans/other participating Member States/non-MFIs/households/lending for house purchase

Key

Loans/other participating Member States/non-MFIs/households/other purposes (residual)

Key

Securities other than shares/world/total

Key

Key

Shares and other equity excluding investment fund shares/world/total

Key

Key

Investment fund shares/world/total

Key

Financial derivatives/world/total

Key

Other assets including ‘loans’/world/total

Key

Other assets including ‘deposits’, ‘cash’, ‘investment fund shares’, ‘fixed assets’ and ‘financial derivatives’/world/total

Key

TOTAL ASSETS/LIABILITIES/world/total

Key

Key

Memo

LIABILITIES

Deposits and loans taken/world/total

Key

Key

Debt securities issued/world/total

Key

Key

Capital and reserves/world/total

Key

Key

Financial derivatives/world/total

Key

Other liabilities/world/total

Key

Other liabilities including ‘financial derivatives’/world/total

Key

Section 2:   Instrument categories and valuation rules

In line with European System of National and Regional Accounts in the Community (ESA 95), in principle assets and liabilities must be valued using current market prices on the date to which the balance sheet relates. Deposits and loans must be reported at face value, excluding accrued interests.

Assets

Total assets/liabilities: total assets must equal the sum of all items separately identified on the assets side of the balance sheet and should also equal total liabilities.

1.   
  Deposits: this item (16) consists of two main sub-categories: transferable deposits and other deposits. Holdings of currency must also be included under this item.

In the case of FCLs, this item should be allocated under ‘Other assets’.

2.   
  Loans: this item consists of:

| — | loans granted to households in the form of consumer credit i.e. loans granted for the purpose of personal use in the consumption of goods and services; lending for house purchases i.e. credit extended for the purpose of investing in housing, including building and home improvements; and other i.e. loans granted for purposes such as business, debt consolidation, education, etc., |
| --- | --- |

—

loans granted to households in the form of consumer credit i.e. loans granted for the purpose of personal use in the consumption of goods and services; lending for house purchases i.e. credit extended for the purpose of investing in housing, including building and home improvements; and other i.e. loans granted for purposes such as business, debt consolidation, education, etc.,

| — | financial leases granted to third parties, |
| --- | --- |

—

financial leases granted to third parties,

| — | bad debt loans that have not yet been repaid or written off, |
| --- | --- |

—

bad debt loans that have not yet been repaid or written off,

| — | holdings of non-negotiable securities, |
| --- | --- |

—

holdings of non-negotiable securities,

| — | subordinated debt in the form of loans. |
| --- | --- |

—

subordinated debt in the form of loans.

For the sub-categories investment funds and SDDs, loans must be allocated under ‘Other assets’.

Valuation rules: loans made by OFIs must be recorded gross of all related provisions, both general and specific, until the loans are written off by the reporting institution, at which point the loans must be removed from the balance sheet.

In accordance with the general principle of accruals accounting, interest earned on loans must be subject to on-balance-sheet recording as it accrues i.e. on an accruals basis, rather than when it is actually received or paid i.e. on a cash basis. Accrued interest on loans must be classified on a gross basis under the category ‘Other assets’.

3.   
  Securities other than shares: this item includes holdings of securities which give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and/or a stated fixed sum at a specific date or dates or starting from a date defined at the time of issue. It also includes negotiable loans that have been restructured into a large number of identical documents and that are traded on organised markets.

Valuation rules: in line with the ESA 95, securities other than shares must be reported at market value.

4.   
  Shares and other equity excluding investment fund shares: this category comprises three main subcategories:

| — | quoted shares, excluding investment fund shares: shares with prices quoted on a recognised stock exchange or other form of secondary market (ESA 95, paragraphs 5.88-5.93). Data on quoted shares must be provided separately for the sub-category ‘Total investment funds’, |
| --- | --- |

—

quoted shares, excluding investment fund shares: shares with prices quoted on a recognised stock exchange or other form of secondary market (ESA 95, paragraphs 5.88-5.93). Data on quoted shares must be provided separately for the sub-category ‘Total investment funds’,

| — | unquoted shares, excluding investment fund shares: shares that are not quoted (ESA 95, paragraphs 5.88-5.93), |
| --- | --- |

—

unquoted shares, excluding investment fund shares: shares that are not quoted (ESA 95, paragraphs 5.88-5.93),

| — | other equity: all transactions in other equity that are not covered by quoted and unquoted shares (ESA 95, paragraphs 5.94-5.95). |
| --- | --- |

—

other equity: all transactions in other equity that are not covered by quoted and unquoted shares (ESA 95, paragraphs 5.94-5.95).

Valuation rules: in line with the ESA 95, shares and other equities must be reported at market value.

5.   
  Investment fund shares/units: investment fund shares/units must be considered exclusively MFI liabilities i.e. only MMFs and investment funds classified as OFIs.

For the subcategory FCLs, investment fund shares/units must be allocated under ‘Other assets’.

Valuation rules: in line with the ESA 95, investment fund shares/units must be reported at market value.

6.   
  Fixed assets: this item consists of:

| — | tangible fixed assets for investment purposes i.e. investments in dwellings, other buildings and structures, non-residential buildings. This part is identified as holdings of real estate, |
| --- | --- |

—

tangible fixed assets for investment purposes i.e. investments in dwellings, other buildings and structures, non-residential buildings. This part is identified as holdings of real estate,

| — | non-financial assets, tangible or intangible, which are intended to be used repeatedly for more than one year by reporting OFIs. They include land and buildings occupied by the OFIs, as well as equipment, software and other infrastructure. |
| --- | --- |

—

non-financial assets, tangible or intangible, which are intended to be used repeatedly for more than one year by reporting OFIs. They include land and buildings occupied by the OFIs, as well as equipment, software and other infrastructure.

Where fixed assets do not have to be reported as a separate item, they must be allocated under ‘Other assets’.

7.   
  Financial derivatives: under this item, the following financial derivatives must be reported:

| (i) | options, tradable and OTC; |
| --- | --- |

(i)

options, tradable and OTC;

| (ii) | warrants; |
| --- | --- |

(ii)

warrants;

| (iii) | futures, but only if they have a market value because they are tradable or can be offset; |
| --- | --- |

(iii)

futures, but only if they have a market value because they are tradable or can be offset;

| (iv) | swaps, but only if they have a market value because they are tradable or can be offset. |
| --- | --- |

(iv)

swaps, but only if they have a market value because they are tradable or can be offset.

In the case of FCLs, this item should be allocated under ‘Other assets’.

Derivatives must be recorded on the balance sheet on a gross basis. Individual derivative contracts with gross positive market values must be recorded on the asset side of the balance sheet and contracts with gross negative market values on the liability side. Gross future commitments arising from derivative contracts must not be entered as on-balance-sheet items. Financial derivatives may be recorded on a net basis according to different valuation methods. Where only net positions are available, or positions are recorded other than at market value, these positions must be reported as default.

8.   
  Other assets: all amounts that cannot be allocated in one of the main balance sheet items (BSI) must be allocated in ‘Other assets’. This item comprises assets such as accrued interest receivable on loans and accrued rent on buildings, dividends to be received, amounts receivable not related to the main OFI business, gross amounts receivable in respect of suspense items, gross amounts receivable in respect of transit items, other assets not separately identified e.g. fixed assets, loans and deposits depending on the subcategory of OFI.

Liabilities

Total assets/liabilities: total liabilities must equal the sum of all items separately identified on the liability side of the balance sheet and also equal total assets (see also asset item ‘Total assets/liabilities’).

1.   
  Deposits and loans taken: this item consists of:

| — | deposits: transferable deposits and other deposits (see assets) placed with OFIs. These deposits are generally placed by MFIs, |
| --- | --- |

—

deposits: transferable deposits and other deposits (see assets) placed with OFIs. These deposits are generally placed by MFIs,

| — | loans: loans granted to the reporting OFIs which are not evidenced by documents or are represented by a single document even if it has become negotiable. |
| --- | --- |

—

loans: loans granted to the reporting OFIs which are not evidenced by documents or are represented by a single document even if it has become negotiable.

2.   
  Debt securities issued: in some countries, OFIs may issue negotiable instruments with characteristics that are similar to those of debt securities issued by MFIs. In this reporting scheme, all such instruments must be classified as debt securities.

In the case of investment funds, this item is to be allocated under ‘Other liabilities’.

3.   
  Capital and reserves: this item comprises the amounts arising from the issue of equity capital by reporting OFIs to shareholders or other proprietors, representing for the holder property rights in the OFI and generally an entitlement to a share in its profits and a share in its own funds in the event of liquidation. Funds arising from undistributed benefits or funds set aside by reporting OFIs in anticipation of likely future payments and obligations are also included. Capital and reserves comprise the following elements:

| — | equity capital, |
| --- | --- |

—

equity capital,

| — | undistributed benefits or funds, |
| --- | --- |

—

undistributed benefits or funds,

| — | specific provisions against loans, securities and other types of assets, |
| --- | --- |

—

specific provisions against loans, securities and other types of assets,

| — | operating profit/loss. |
| --- | --- |

—

operating profit/loss.

In the case of investment funds, this item is to be allocated under ‘other liabilities’.

4.   
  Investment fund shares/units issued: this item refers to shares or units issued by investment funds other than MMFs.

5.   
  Financial derivatives: see asset item ‘Financial derivatives’.

6.   
  Other liabilities: all amounts that cannot be allocated in one of these main items of the liability side must be allocated in ‘other liabilities’. This item comprises liabilities such as gross amounts payable in respect of suspense items, gross amounts payable in respect of transit items, accrued interest payable on deposits, dividends to be paid, amounts payable not related to the main OFI business, provisions representing liabilities against third parties, margin payments made under derivative contracts representing cash collateral placed to protect against credit risk but remaining in the ownership of the depositor and being repayable to the depositor when the contract is closed out, net positions arising from securities lending without cash collateral, net amounts payable in respect of future settlements of transactions in securities, other liabilities not separately identified e.g. debt securities, financial derivatives depending on the subcategory of OFI.

Section 3:
     
  National explanatory notes

| 1. | Data sources/data collection system: this must include:






  — | data sources used to compile OFI statistics, except insurance corporations and pension funds, e.g. statistical offices, direct reporting from OFIs and/or fund managers, |
| --- | --- | --- |

1.

Data sources/data collection system: this must include:

—

data sources used to compile OFI statistics, except insurance corporations and pension funds, e.g. statistical offices, direct reporting from OFIs and/or fund managers,

| — | details on the collection systems, e.g. voluntary reports, business surveys, sampling, reporting subject to the existence of thresholds and grossing up. |
| --- | --- |

—

details on the collection systems, e.g. voluntary reports, business surveys, sampling, reporting subject to the existence of thresholds and grossing up.

| 2. | Compilation procedures: the method used to compile data must be described, e.g. detailed description of estimates/assumptions made and how series are aggregated if two series have different frequencies. |
| --- | --- |

2.

Compilation procedures: the method used to compile data must be described, e.g. detailed description of estimates/assumptions made and how series are aggregated if two series have different frequencies.

| 3. | Legal framework: comprehensive information on the institutions' national legal framework must be provided. Links with Community legislation must be specifically outlined. If several types of institutions are included under the same category, information must be provided for all types of institutions. |
| --- | --- |

3.

Legal framework: comprehensive information on the institutions' national legal framework must be provided. Links with Community legislation must be specifically outlined. If several types of institutions are included under the same category, information must be provided for all types of institutions.

| 4. | Deviations from the ECB's reporting instructions: NCBs must provide information on deviations from the reporting instructions.
  Deviations from the reporting instructions may occur with respect to:






  — | instrument breakdown: the instrument coverage may differ from the ECB's reporting instructions e.g. two different instruments cannot be separately identified, |
| --- | --- | --- |

4.

Deviations from the ECB's reporting instructions: NCBs must provide information on deviations from the reporting instructions.

Deviations from the reporting instructions may occur with respect to:

—

instrument breakdown: the instrument coverage may differ from the ECB's reporting instructions e.g. two different instruments cannot be separately identified,

| — | maturity breakdown, |
| --- | --- |

—

maturity breakdown,

| — | geographical breakdown, |
| --- | --- |

—

geographical breakdown,

| — | sectoral breakdown, |
| --- | --- |

—

sectoral breakdown,

| — | valuation methods. |
| --- | --- |

—

valuation methods.

| 5. | Investment funds by type: the criteria for classifying investment funds by type must be explained e.g. a fund is classified as an equity fund when it invests at least 60 % of its total assets in equity. Information must be provided on whether these criteria are set or defined in the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, included in marketing documents etc. |
| --- | --- |

5.

Investment funds by type: the criteria for classifying investment funds by type must be explained e.g. a fund is classified as an equity fund when it invests at least 60 % of its total assets in equity. Information must be provided on whether these criteria are set or defined in the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, included in marketing documents etc.

| 6. | Reporting population: The NCBs may classify in a specific OFI subcategory all institutions complying with the OFI definition. They must describe all institutions included in or excluded from each OFI subcategory. Total investment funds must include general public funds but exclude all special investor funds. Where possible, NCBs must provide estimates of data coverage in terms of total assets of the total reporting population. |
| --- | --- |

6.

Reporting population: The NCBs may classify in a specific OFI subcategory all institutions complying with the OFI definition. They must describe all institutions included in or excluded from each OFI subcategory. Total investment funds must include general public funds but exclude all special investor funds. Where possible, NCBs must provide estimates of data coverage in terms of total assets of the total reporting population.

| 7. | Breaks in historical series: breaks and major changes over time in the collection, reporting coverage, reporting schemes and compilation of the historical series must be described. In the case of breaks, the extent to which old and new data may be considered comparable must be indicated. |
| --- | --- |

7.

Breaks in historical series: breaks and major changes over time in the collection, reporting coverage, reporting schemes and compilation of the historical series must be described. In the case of breaks, the extent to which old and new data may be considered comparable must be indicated.

| 8. | Other comments: any other relevant comments or indications. |
| --- | --- |

8.

Other comments: any other relevant comments or indications.

PART 12

Securities issues statistics

Section 1:   Introduction

Securities issues statistics for the euro area provide two main aggregates:

| — | all issues by euro area residents in any currency, and |
| --- | --- |

—

all issues by euro area residents in any currency, and

| — | all issues made worldwide in euro, both domestic and international. |
| --- | --- |

—

all issues made worldwide in euro, both domestic and international.

A principal distinction must be drawn on the basis of the residency of the issuer whereby the Eurosystem NCBs collectively cover all issues by the residents of the euro area. The Bank for International Settlements (BIS) reports issues by the ‘rest of the world’ (RoW), referring to all non-euro area residents, with issues by residents of each of the non-participating Member States distinguished from the other RoW countries.

The chart below summarises the reporting requirements.

| | Securities issues |
| --- | --- |
| By euro area residents


  (each NCB reporting on its domestic residents) | By RoW residents


  (BIS/NCB) |
| Non-participating Member States | Other countries |
| In euro/national denominations | Block A | Block B |
| In other currencies
   (*8) | Block C | Block D
  not required |

Securities issues

By euro area residents

(each NCB reporting on its domestic residents)

By RoW residents

(BIS/NCB)

Non-participating Member States

Other countries

In euro/national denominations

Block A

Block B

In other currencies
   (*8)

Block C

Block D

not required

Section 2:   Reporting requirements

TABLE 1

Block A reporting form for NCBs (*9)

| | DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS |
| --- | --- |
| Outstanding amounts | Gross issues | Redemptions | Net issues |
| | A1 | A2 | A3 | A4 |
| 1.   SHORT-TERM DEBT SECURITIES |
| Total | S1 | S51 | S101 | S151 |
| ECB/NCB | S2 | S52 | S102 | S152 |
| MFIs other than central banks | S3 | S53 | S103 | S153 |
| OFIs | S4 | S54 | S104 | S154 |
| Insurance corp. and pension funds | S5 | S55 | S105 | S155 |
| Non-financial corporations | S6 | S56 | S106 | S156 |
| Central government | S7 | S57 | S107 | S157 |
| State and local government | S8 | S58 | S108 | S158 |
| Social security funds | S9 | S59 | S109 | S159 |
| 2.   LONG-TERM DEBT SECURITIES |
| Total | S10 | S60 | S110 | S160 |
| ECB/NCB | S11 | S61 | S111 | S161 |
| MFIs other than central banks | S12 | S62 | S112 | S162 |
| OFIs | S13 | S63 | S113 | S163 |
| Insurance corp. and pension funds | S14 | S64 | S114 | S164 |
| Non-financial corporations | S15 | S65 | S115 | S165 |
| Central government | S16 | S66 | S116 | S166 |
| State and local government | S17 | S67 | S117 | S167 |
| Social security funds | S18 | S68 | S118 | S168 |
| 2.1   of which fixed rate issues: |
| Total | S19 | S69 | S119 | S169 |
| ECB/NCB | S20 | S70 | S120 | S170 |
| MFIs other than central banks | S21 | S71 | S121 | S171 |
| OFIs | S22 | S72 | S122 | S172 |
| Insurance corp. and pension funds | S23 | S73 | S123 | S173 |
| Non-financial corporations | S24 | S74 | S124 | S174 |
| Central government | S25 | S75 | S125 | S175 |
| State and local government | S26 | S76 | S126 | S176 |
| Social security funds | S27 | S77 | S127 | S177 |
| 2.2   of which floating rate issues: |
| Total | S28 | S78 | S128 | S178 |
| ECB/NCB | S29 | S79 | S129 | S179 |
| MFIs other than central banks | S30 | S80 | S130 | S180 |
| OFIs | S31 | S81 | S131 | S181 |
| Insurance corp. and pension funds | S32 | S82 | S132 | S182 |
| Non-financial corporations | S33 | S83 | S133 | S183 |
| Central government | S34 | S84 | S134 | S184 |
| State and local government | S35 | S85 | S135 | S185 |
| Social security funds | S36 | S86 | S136 | S186 |
| 2.3   of which zero coupon bonds: |
| Total | S37 | S87 | S137 | S187 |
| ECB/NCB | S38 | S88 | S138 | S188 |
| MFIs other than central banks | S39 | S89 | S139 | S189 |
| OFIs | S40 | S90 | S140 | S190 |
| Insurance corp. and pension funds | S41 | S91 | S141 | S191 |
| Non-financial corporations | S42 | S92 | S142 | S192 |
| Central government | S43 | S93 | S143 | S193 |
| State and local government | S44 | S94 | S144 | S194 |
| Social security funds | S45 | S95 | S145 | S195 |
| 3.   QUOTED SHARES
   (*10) |
| Total | S46 | S96 | S146 | S196 |
| MFIs other than central banks | S47 | S97 | S147 | S197 |
| OFIs | S48 | S98 | S148 | S198 |
| Insurance corp. and pension funds | S49 | S99 | S149 | S199 |
| Non-financial corporations | S50 | S100 | S150 | S200 |

DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS

Outstanding amounts

Gross issues

Redemptions

Net issues

A1

A2

A3

A4

1.   SHORT-TERM DEBT SECURITIES

Total

S1

S51

S101

S151

ECB/NCB

S2

S52

S102

S152

MFIs other than central banks

S3

S53

S103

S153

OFIs

S4

S54

S104

S154

Insurance corp. and pension funds

S5

S55

S105

S155

Non-financial corporations

S6

S56

S106

S156

Central government

S7

S57

S107

S157

State and local government

S8

S58

S108

S158

Social security funds

S9

S59

S109

S159

2.   LONG-TERM DEBT SECURITIES

Total

S10

S60

S110

S160

ECB/NCB

S11

S61

S111

S161

MFIs other than central banks

S12

S62

S112

S162

OFIs

S13

S63

S113

S163

Insurance corp. and pension funds

S14

S64

S114

S164

Non-financial corporations

S15

S65

S115

S165

Central government

S16

S66

S116

S166

State and local government

S17

S67

S117

S167

Social security funds

S18

S68

S118

S168

2.1   of which fixed rate issues:

Total

S19

S69

S119

S169

ECB/NCB

S20

S70

S120

S170

MFIs other than central banks

S21

S71

S121

S171

OFIs

S22

S72

S122

S172

Insurance corp. and pension funds

S23

S73

S123

S173

Non-financial corporations

S24

S74

S124

S174

Central government

S25

S75

S125

S175

State and local government

S26

S76

S126

S176

Social security funds

S27

S77

S127

S177

2.2   of which floating rate issues:

Total

S28

S78

S128

S178

ECB/NCB

S29

S79

S129

S179

MFIs other than central banks

S30

S80

S130

S180

OFIs

S31

S81

S131

S181

Insurance corp. and pension funds

S32

S82

S132

S182

Non-financial corporations

S33

S83

S133

S183

Central government

S34

S84

S134

S184

State and local government

S35

S85

S135

S185

Social security funds

S36

S86

S136

S186

2.3   of which zero coupon bonds:

Total

S37

S87

S137

S187

ECB/NCB

S38

S88

S138

S188

MFIs other than central banks

S39

S89

S139

S189

OFIs

S40

S90

S140

S190

Insurance corp. and pension funds

S41

S91

S141

S191

Non-financial corporations

S42

S92

S142

S192

Central government

S43

S93

S143

S193

State and local government

S44

S94

S144

S194

Social security funds

S45

S95

S145

S195

3.   QUOTED SHARES
   (*10)

Total

S46

S96

S146

S196

MFIs other than central banks

S47

S97

S147

S197

OFIs

S48

S98

S148

S198

Insurance corp. and pension funds

S49

S99

S149

S199

Non-financial corporations

S50

S100

S150

S200

TABLE 2

Block C reporting form for NCBs

| | DOMESTIC RESIDENT ISSUERS//OTHER CURRENCIES |
| --- | --- |
| Outstanding amounts | Gross issues | Redemptions | Net issues |
| | C1 | C2 | C3 | C4 |
| 4.   SHORT-TERM DEBT SECURITIES |
| Total | S201 | S241 | S281 | S321 |
| MFIs other than central banks | S202 | S242 | S282 | S322 |
| OFIs | S203 | S243 | S283 | S323 |
| Insurance corp. and pension funds | S204 | S244 | S284 | S324 |
| Non-financial corporations | S205 | S245 | S285 | S325 |
| Central government | S206 | S246 | S286 | S326 |
| State and local government | S207 | S247 | S287 | S327 |
| Social security funds | S208 | S248 | S288 | S328 |
| 5.   LONG-TERM DEBT SECURITIES |
| Total | S209 | S249 | S289 | S329 |
| MFIs other than central banks | S210 | S250 | S290 | S330 |
| OFIs | S211 | S251 | S291 | S331 |
| Insurance corp. and pension funds | S212 | S252 | S292 | S332 |
| Non-financial corporations | S213 | S253 | S293 | S333 |
| Central government | S214 | S254 | S294 | S334 |
| State and local government | S215 | S255 | S295 | S335 |
| Social security funds | S216 | S256 | S296 | S336 |
| 5.1   of which fixed rate issues: |
| Total | S217 | S257 | S297 | S337 |
| MFIs other than central banks | S218 | S258 | S298 | S338 |
| OFIs | S219 | S259 | S299 | S339 |
| Insurance corp. and pension funds | S220 | S260 | S300 | S340 |
| Non-financial corporations | S221 | S261 | S301 | S341 |
| Central government | S222 | S262 | S302 | S342 |
| State and local government | S223 | S263 | S303 | S343 |
| Social security funds | S224 | S264 | S304 | S344 |
| 5.2   of which floating rate issues: |
| Total | S225 | S265 | S305 | S345 |
| MFIs other than central banks | S226 | S266 | S306 | S346 |
| OFIs | S227 | S267 | S307 | S347 |
| Insurance corp. and pension funds | S228 | S268 | S308 | S348 |
| Non-financial corporations | S229 | S269 | S309 | S349 |
| Central government | S230 | S270 | S310 | S350 |
| State and local government | S231 | S271 | S311 | S351 |
| Social security funds | S232 | S272 | S312 | S352 |
| 5.3   of which zero coupon bonds: |
| Total | S233 | S273 | S313 | S353 |
| MFIs other than central banks | S234 | S274 | S314 | S354 |
| OFIs | S235 | S275 | S315 | S355 |
| Insurance corp. and pension funds | S236 | S276 | S316 | S356 |
| Non-financial corporations | S237 | S277 | S317 | S357 |
| Central government | S238 | S278 | S318 | S358 |
| State and local government | S239 | S279 | S319 | S359 |
| Social security funds | S240 | S280 | S320 | S360 |

DOMESTIC RESIDENT ISSUERS//OTHER CURRENCIES

Outstanding amounts

Gross issues

Redemptions

Net issues

C1

C2

C3

C4

4.   SHORT-TERM DEBT SECURITIES

Total

S201

S241

S281

S321

MFIs other than central banks

S202

S242

S282

S322

OFIs

S203

S243

S283

S323

Insurance corp. and pension funds

S204

S244

S284

S324

Non-financial corporations

S205

S245

S285

S325

Central government

S206

S246

S286

S326

State and local government

S207

S247

S287

S327

Social security funds

S208

S248

S288

S328

5.   LONG-TERM DEBT SECURITIES

Total

S209

S249

S289

S329

MFIs other than central banks

S210

S250

S290

S330

OFIs

S211

S251

S291

S331

Insurance corp. and pension funds

S212

S252

S292

S332

Non-financial corporations

S213

S253

S293

S333

Central government

S214

S254

S294

S334

State and local government

S215

S255

S295

S335

Social security funds

S216

S256

S296

S336

5.1   of which fixed rate issues:

Total

S217

S257

S297

S337

MFIs other than central banks

S218

S258

S298

S338

OFIs

S219

S259

S299

S339

Insurance corp. and pension funds

S220

S260

S300

S340

Non-financial corporations

S221

S261

S301

S341

Central government

S222

S262

S302

S342

State and local government

S223

S263

S303

S343

Social security funds

S224

S264

S304

S344

5.2   of which floating rate issues:

Total

S225

S265

S305

S345

MFIs other than central banks

S226

S266

S306

S346

OFIs

S227

S267

S307

S347

Insurance corp. and pension funds

S228

S268

S308

S348

Non-financial corporations

S229

S269

S309

S349

Central government

S230

S270

S310

S350

State and local government

S231

S271

S311

S351

Social security funds

S232

S272

S312

S352

5.3   of which zero coupon bonds:

Total

S233

S273

S313

S353

MFIs other than central banks

S234

S274

S314

S354

OFIs

S235

S275

S315

S355

Insurance corp. and pension funds

S236

S276

S316

S356

Non-financial corporations

S237

S277

S317

S357

Central government

S238

S278

S318

S358

State and local government

S239

S279

S319

S359

Social security funds

S240

S280

S320

S360

TABLE 3

Block B Reporting form for the BIS

| | ROW RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS |
| --- | --- |
| Outstanding amounts | Gross issues | Redemptions |
| | B1 | B2 | B3 |
| 6.   SHORT-TERM DEBT SECURITIES |
| Total | S361 | S411 | S461 |
| NCB | S362 | S412 | S462 |
| MFIs other than central banks | S363 | S413 | S463 |
| OFIs | S364 | S414 | S464 |
| Insurance corp. and pension funds | S365 | S415 | S465 |
| Non-financial corporations | S366 | S416 | S466 |
| Central government | S367 | S417 | S467 |
| State and local government | S368 | S418 | S468 |
| Social security funds | S369 | S419 | S469 |
| International organisations | S370 | S420 | S470 |
| 7.   LONG-TERM DEBT SECURITIES |
| Total | S371 | S421 | S471 |
| NCB | S372 | S422 | S472 |
| MFIs other than central banks | S373 | S423 | S473 |
| OFIs | S374 | S424 | S474 |
| Insurance corp. and pension funds | S375 | S425 | S475 |
| Non-financial corporations | S376 | S426 | S476 |
| Central government | S377 | S427 | S477 |
| State and local government | S378 | S428 | S478 |
| Social security funds | S379 | S429 | S479 |
| International organisations | S380 | S430 | S480 |
| 7.1   of which fixed rate issues: |
| Total | S381 | S431 | S481 |
| NCB | S382 | S432 | S482 |
| MFIs other than central banks | S383 | S433 | S483 |
| OFIs | S384 | S434 | S484 |
| Insurance corp. and pension funds | S385 | S435 | S485 |
| Non-financial corporations | S386 | S436 | S486 |
| Central government | S387 | S437 | S487 |
| State and local government | S388 | S438 | S488 |
| Social security funds | S389 | S439 | S489 |
| International organisations | S390 | S440 | S490 |
| 7.2   of which floating rate issues: |
| Total | S391 | S441 | S491 |
| NCB | S392 | S442 | S492 |
| MFIs other than central banks | S393 | S443 | S493 |
| OFIs | S394 | S444 | S494 |
| Insurance corp. and pension funds | S395 | S445 | S495 |
| Non-financial corporations | S396 | S446 | S496 |
| Central government | S397 | S447 | S497 |
| State and local government | S398 | S448 | S498 |
| Social security funds | S399 | S449 | S499 |
| International organisations | S400 | S450 | S500 |
| 7.3   of which zero coupon bonds: |
| Total | S401 | S451 | S501 |
| NCB | S402 | S452 | S502 |
| MFIs other than central banks | S403 | S453 | S503 |
| OFIs | S404 | S454 | S504 |
| Insurance corp. and pension funds | S405 | S455 | S505 |
| Non-financial corporations | S406 | S456 | S506 |
| Central government | S407 | S457 | S507 |
| State and local government | S408 | S458 | S508 |
| Social security funds | S409 | S459 | S509 |
| International organisations | S410 | S460 | S510 |

ROW RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS

Outstanding amounts

Gross issues

Redemptions

B1

B2

B3

6.   SHORT-TERM DEBT SECURITIES

Total

S361

S411

S461

NCB

S362

S412

S462

MFIs other than central banks

S363

S413

S463

OFIs

S364

S414

S464

Insurance corp. and pension funds

S365

S415

S465

Non-financial corporations

S366

S416

S466

Central government

S367

S417

S467

State and local government

S368

S418

S468

Social security funds

S369

S419

S469

International organisations

S370

S420

S470

7.   LONG-TERM DEBT SECURITIES

Total

S371

S421

S471

NCB

S372

S422

S472

MFIs other than central banks

S373

S423

S473

OFIs

S374

S424

S474

Insurance corp. and pension funds

S375

S425

S475

Non-financial corporations

S376

S426

S476

Central government

S377

S427

S477

State and local government

S378

S428

S478

Social security funds

S379

S429

S479

International organisations

S380

S430

S480

7.1   of which fixed rate issues:

Total

S381

S431

S481

NCB

S382

S432

S482

MFIs other than central banks

S383

S433

S483

OFIs

S384

S434

S484

Insurance corp. and pension funds

S385

S435

S485

Non-financial corporations

S386

S436

S486

Central government

S387

S437

S487

State and local government

S388

S438

S488

Social security funds

S389

S439

S489

International organisations

S390

S440

S490

7.2   of which floating rate issues:

Total

S391

S441

S491

NCB

S392

S442

S492

MFIs other than central banks

S393

S443

S493

OFIs

S394

S444

S494

Insurance corp. and pension funds

S395

S445

S495

Non-financial corporations

S396

S446

S496

Central government

S397

S447

S497

State and local government

S398

S448

S498

Social security funds

S399

S449

S499

International organisations

S400

S450

S500

7.3   of which zero coupon bonds:

Total

S401

S451

S501

NCB

S402

S452

S502

MFIs other than central banks

S403

S453

S503

OFIs

S404

S454

S504

Insurance corp. and pension funds

S405

S455

S505

Non-financial corporations

S406

S456

S506

Central government

S407

S457

S507

State and local government

S408

S458

S508

Social security funds

S409

S459

S509

International organisations

S410

S460

S510

TABLE 4

Block A memorandum items reporting form for NCBs

| | DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS |
| --- | --- |
| Outstanding amounts | Gross issues | Redemptions | Net issues |
| | A1 | A2 | A3 | A4 |
| 8.   UNQUOTED SHARES |
| Total | S511 | S521 | S531 | S541 |
| MFIs other than central banks | S512 | S522 | S532 | S542 |
| OFIs | S513 | S523 | S533 | S543 |
| Insurance corp. and pension funds | S514 | S524 | S534 | S544 |
| Non-financial corporations | S515 | S525 | S535 | S545 |
| 9.   OTHER EQUITY |
| Total | S516 | S526 | S536 | S546 |
| MFIs other than central banks | S517 | S526 | S536 | S546 |
| OFIs | S518 | S526 | S536 | S546 |
| Insurance corp. and pension funds | S519 | S526 | S536 | S546 |
| Non-financial corporations | S520 | S526 | S536 | S546 |

DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS

Outstanding amounts

Gross issues

Redemptions

Net issues

A1

A2

A3

A4

8.   UNQUOTED SHARES

Total

S511

S521

S531

S541

MFIs other than central banks

S512

S522

S532

S542

OFIs

S513

S523

S533

S543

Insurance corp. and pension funds

S514

S524

S534

S544

Non-financial corporations

S515

S525

S535

S545

9.   OTHER EQUITY

Total

S516

S526

S536

S546

MFIs other than central banks

S517

S526

S536

S546

OFIs

S518

S526

S536

S546

Insurance corp. and pension funds

S519

S526

S536

S546

Non-financial corporations

S520

S526

S536

S546

1.   Residency of the issuer

Issues by subsidiaries owned by the reporting country's non-residents operating in the reporting country's economic territory must be classified as issues by the reporting country's resident units.

Issues by head offices located in the reporting country's economic territory which operate internationally must also be considered as issues by resident units. Issues by head offices or subsidiaries located outside the reporting country's economic territory but owned by residents of the reporting country must be considered as issues by non-residents. For example, issues by Volkswagen Brazil are considered to have been carried out by units resident in Brazil and not in the reporting country's territory.

To avoid double counting or gaps, the reporting of issues by financial vehicle corporations must be addressed bilaterally, involving the BIS and NCBs concerned. NCBs and not the BIS must report issues by financial vehicles corporations which fulfil the residency criteria of ESA 95 and are classified as euro area residents.

2.   Sectoral breakdown of issuers

Issues must be classified according to the sector incurring the liability for the securities issued. Securities issued through FVC where the liability for the issue is incurred by the parent organisation and not the FVC must be attributed to the parent organisation and not the FVC. For example, issues by a FVC of Philips must be allocated to the non-financial corporation sector and reported by the Netherlands. However, the FVC and its parent must be located in the same country. Hence, where the parent company is not a resident of the reporting country, the FVC must be treated as a notional resident of the reporting country, and the issuing sector must be OFIs. For example, issues by Toyota Motor Finance Netherlands BV must be attributed to OFIs of the Netherlands, because the parent company ‘Toyota’ is not resident in the Netherlands.

The sectoral classification comprises the following nine types of issuers:

| — | ECB/NCBs, |
| --- | --- |

—

ECB/NCBs,

| — | monetary financial institutions (MFIs), |
| --- | --- |

—

monetary financial institutions (MFIs),

| — | other financial intermediaries, |
| --- | --- |

—

other financial intermediaries,

| — | insurance corporations and pension funds, |
| --- | --- |

—

insurance corporations and pension funds,

| — | non-financial corporations, |
| --- | --- |

—

non-financial corporations,

| — | central government, |
| --- | --- |

—

central government,

| — | State and local government, |
| --- | --- |

—

State and local government,

| — | social security funds, |
| --- | --- |

—

social security funds,

| — | international institutions. |
| --- | --- |

—

international institutions.

If a public corporation becomes privatised by issuing quoted shares, the issuing sector must be classified as ‘non-financial corporations’. Similarly, if a public CI is privatised, the issuing sector must be classifed ‘MFIs other than central banks’. Issues by households or non-profit institutions serving households must be classified as issues by ‘non-financial corporations’.

The BIS follows the mappings between the sectoral breakdown of issuers available in the BIS database and those requested in the report forms, as shown in the chart below.

| Sectoral breakdown in BIS database | Classification in report forms |
| --- | --- |
| Central bank | → | NCB and ECB |
| Commercial banks | → | MFIs |
| OFI | → | OFIs |
| Central government | → | Central government |
| Other government State agencies | → | State and local government |
| Corporations | → | Non-financial corporations |
| International institutions | → | International institutions (RoW) |

Sectoral breakdown in BIS database

Classification in report forms

Central bank

→

NCB and ECB

Commercial banks

→

MFIs

OFI

→

OFIs

Central government

→

Central government

Other government State agencies

→

State and local government

Corporations

→

Non-financial corporations

International institutions

→

International institutions (RoW)

3.   Maturity of issues

Short-term debt securities comprise securities that have an original maturity of one year or less, even if they are issued under longer-term facilities.

Long-term debt securities comprise securities that have an original maturity of more than one year. Issues with optional maturity dates, the latest of which is more than one year away, and issues with indefinite maturity dates, are classified as long-term. As proposed in paragraph 5.22 of the ESA 95, the maturity breakdown may be flexible, i.e. in exceptional cases short-term securities may have an original maturity of two years.

The methodology currently applied by the BIS differs. The BIS considers all ECP and other euronotes drawn under a short-term programme as short-term instruments, and all instruments issued under long-term documentation as long-term instruments whatever their original maturity.

A two-year maturity split as in the MFI balance sheet statistics is not considered necessary.

4.   Classification of issues

Issues are analysed under two broad groupings: (1) debt securities i.e. securities other than shares excluding financial derivatives (17); and (2) quoted shares excluding investment fund shares/units (18). Private placements are covered as far as possible. Money market paper is included as part of debt securities. Unquoted shares and other equity may be reported on a voluntary basis as memo items.

The following instruments contained in the BIS database are classified as debt securities:

| — | certificates of deposit, |
| --- | --- |

—

certificates of deposit,

| — | commercial paper, |
| --- | --- |

—

commercial paper,

| — | treasury bills, |
| --- | --- |

—

treasury bills,

| — | bonds, |
| --- | --- |

—

bonds,

| — | Euro commercial paper (ECP), |
| --- | --- |

—

Euro commercial paper (ECP),

| — | medium-term notes, |
| --- | --- |

—

medium-term notes,

| — | other short-term paper. |
| --- | --- |

—

other short-term paper.

| (a) | Debt securities






  (i) | Short-term debt securities
  The following instruments are included as a minimum:






  — | treasury bills and other short-term paper issued by general government, |
| --- | --- | --- | --- |

(a)

Debt securities

(i)

Short-term debt securities

The following instruments are included as a minimum:

—

treasury bills and other short-term paper issued by general government,

| — | negotiable short-term paper issued by financial and by non-financial corporations. A variety of terms are used for such paper including: commercial paper, commercial bills, promissory notes, bills of trade, bills of exchange and certificates of deposit, |
| --- | --- |

—

negotiable short-term paper issued by financial and by non-financial corporations. A variety of terms are used for such paper including: commercial paper, commercial bills, promissory notes, bills of trade, bills of exchange and certificates of deposit,

| — | short-term securities issued under long-term underwritten note issuance facilities, |
| --- | --- |

—

short-term securities issued under long-term underwritten note issuance facilities,

| — | bankers' acceptances. |
| --- | --- |

—

bankers' acceptances.

| (ii) | Long-term debt securities
  The following instruments are illustrative and included as a minimum:






  — | bearer bonds, |
| --- | --- | --- |

(ii)

Long-term debt securities

The following instruments are illustrative and included as a minimum:

—

bearer bonds,

| — | subordinated bonds, |
| --- | --- |

—

subordinated bonds,

| — | bonds with optional maturity dates, the latest of which is more than one year away, |
| --- | --- |

—

bonds with optional maturity dates, the latest of which is more than one year away,

| — | undated or perpetual bonds, |
| --- | --- |

—

undated or perpetual bonds,

| — | variable rate notes, |
| --- | --- |

—

variable rate notes,

| — | convertible bonds, |
| --- | --- |

—

convertible bonds,

| — | index-linked securities where the value of the principal is linked to a price index, the price of a commodity or to an exchange rate index, |
| --- | --- |

—

index-linked securities where the value of the principal is linked to a price index, the price of a commodity or to an exchange rate index,

| — | deep-discounted bonds, |
| --- | --- |

—

deep-discounted bonds,

| — | zero coupon bonds, |
| --- | --- |

—

zero coupon bonds,

| — | euro bonds, |
| --- | --- |

—

euro bonds,

| — | global bonds, |
| --- | --- |

—

global bonds,

| — | privately issued bonds, |
| --- | --- |

—

privately issued bonds,

| — | securities resulting from the conversion of loans, |
| --- | --- |

—

securities resulting from the conversion of loans,

| — | loans that have become negotiable de facto, |
| --- | --- |

—

loans that have become negotiable de facto,

| — | debentures and loan stock convertible into shares, whether shares of the issuing corporation or shares of another company, so long as they have not been converted. Where separable from the underlying bond, the conversion option, considered to be a financial derivative, is excluded, |
| --- | --- |

—

debentures and loan stock convertible into shares, whether shares of the issuing corporation or shares of another company, so long as they have not been converted. Where separable from the underlying bond, the conversion option, considered to be a financial derivative, is excluded,

| — | shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution, including non-participating preference shares, |
| --- | --- |

—

shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution, including non-participating preference shares,

| — | financial assets issued as part of the securitisation of loans, mortgages, credit card debt, accounts receivable and other assets. |
| --- | --- |

—

financial assets issued as part of the securitisation of loans, mortgages, credit card debt, accounts receivable and other assets.

The following instruments are excluded:

| — | transactions in securities as part of repurchase agreements, |
| --- | --- |

—

transactions in securities as part of repurchase agreements,

| — | issues of non-negotiable securities, |
| --- | --- |

—

issues of non-negotiable securities,

| — | non-negotiable loans. |
| --- | --- |

—

non-negotiable loans.

Long-term debt securities issues are divided into:

| — | fixed rate issues, i.e bonds whose nominal coupon payment does not change during the life of the issue, |
| --- | --- |

—

fixed rate issues, i.e bonds whose nominal coupon payment does not change during the life of the issue,

| — | variable rate issues, i.e bonds where the coupon rate or underlying principal are linked to an interest rate or some other index resulting in a variable nominal coupon payment over the life of the issue, |
| --- | --- |

—

variable rate issues, i.e bonds where the coupon rate or underlying principal are linked to an interest rate or some other index resulting in a variable nominal coupon payment over the life of the issue,

| — | zero coupon issues, i.e instruments that do not pay any periodic coupon payments. Usually such bonds are issued at discount and redeemed at par. Most of the discount represents the equivalent of the interest accrued during the life of the bond. |
| --- | --- |

—

zero coupon issues, i.e instruments that do not pay any periodic coupon payments. Usually such bonds are issued at discount and redeemed at par. Most of the discount represents the equivalent of the interest accrued during the life of the bond.

| (b) | Quoted shares
  Quoted shares include:






  — | capital shares issued by limited liability companies, |
| --- | --- | --- |

(b)

Quoted shares

Quoted shares include:

—

capital shares issued by limited liability companies,

| — | redeemed shares in limited liability companies, |
| --- | --- |

—

redeemed shares in limited liability companies,

| — | dividend shares issued by limited liability companies, |
| --- | --- |

—

dividend shares issued by limited liability companies,

| — | preferred or preference stocks or shares which provide for participation in the distribution of the residual value on dissolution of a corporation. These may be quoted or unquoted on a recognised exchange, |
| --- | --- |

—

preferred or preference stocks or shares which provide for participation in the distribution of the residual value on dissolution of a corporation. These may be quoted or unquoted on a recognised exchange,

| — | private placements where possible. |
| --- | --- |

—

private placements where possible.

If a company is privatised and the government keeps part of the shares but the other part is quoted on a regulated market, the whole value of the company's capital is recorded within the outstanding amounts of quoted shares, since all shares could potentially be traded at any time at market value. The same applies if part of the shares is sold to large investors and only the remaining part, i.e. free float, is traded on the stock exchange.

Quoted shares exclude:

| — | shares offered for sale but not taken up on issue, |
| --- | --- |

—

shares offered for sale but not taken up on issue,

| — | debentures and loan stock convertible into shares. These are included once they are converted into shares, |
| --- | --- |

—

debentures and loan stock convertible into shares. These are included once they are converted into shares,

| — | the equity of partners with unlimited liability in incorporated partnerships, |
| --- | --- |

—

the equity of partners with unlimited liability in incorporated partnerships,

| — | government investments in the capital of international organisations which are legally constituted as corporations with share capital, |
| --- | --- |

—

government investments in the capital of international organisations which are legally constituted as corporations with share capital,

| — | issues of bonus shares at the time of issue only and split share issues. Bonus shares and split shares are however included indistinguishably in the total stock of quoted shares. |
| --- | --- |

—

issues of bonus shares at the time of issue only and split share issues. Bonus shares and split shares are however included indistinguishably in the total stock of quoted shares.

5.   Currency of issue

Dual currency bonds, where the bond is redeemed or the coupon paid in a different currency from the denomination of the bond, must be classified according to the denomination of the bond. If a global bond is issued in more than one currency, each portion must be reported as a separate issue, according to its currency of issue. Where issues are denominated in two currencies, for example 70 % in euro and 30 % in US dollars, the relevant components of the issue must be reported separately where possible according to the currency denomination. Hence 70 % of the issue must be reported as issues in euro/national denominations (19) and 30 % as issues in other currencies. Where it is not possible to separately identify the currency components of an issue, the actual breakdown made by the reporting country must be indicated in the national explanatory notes.

Quoted shares must be assumed to be issued in the currency of the corporation's country of residence; issues of shares in other currencies are negligible or non-existent. Hence, the data on quoted shares refer to all issues by euro area residents which are listed within the euro area only.

6.   Time of recording issue

An issue is considered to have occurred when the issuer receives payment, and not when the syndicate takes up the commitment.

7.   Reconciliation of stocks and flows

NCBs must submit information on outstanding amounts, gross issues, redemptions and net issues of short-term and long-term debt securities and on quoted shares.

The chart below illustrates the link between stocks (i.e. outstanding amounts) and flows (i.e. gross issues, redemptions and net issues). In practice, the link is more complex due to price and exchange-rate valuation changes, reinvested (i.e. accrued) interest, reclassifications, revisions and other adjustments (20).

| (a) | Outstanding issues at end of reporting period | ≈ | Outstanding issues at end of previous reporting period | + | Gross issues during reporting period | — | Redemptions during reporting period |
| --- | --- | --- | --- | --- | --- | --- | --- |
| (b) | Outstanding issues at end of reporting period | ≈ | Outstanding issues at end of previous reporting period | + | Net issues during reporting period | | |

(a)

Outstanding issues at end of reporting period

≈

Outstanding issues at end of previous reporting period

+

Gross issues during reporting period

—

Redemptions during reporting period

(b)

Outstanding issues at end of reporting period

≈

Outstanding issues at end of previous reporting period

+

Net issues during reporting period

(a)   Gross issues

Gross issues during the reporting period must include all issues of debt securities and quoted shares where the issuer sells newly created securities for cash. They concern the regular creation of new instruments. The point in time at which issues have been concluded is defined as the time at which payment is made; the recording of issues must therefore reflect as closely as possible the timing of payment for the underlying issue.

The gross issues cover the newly created shares which are issued for cash by corporations quoted on a stock exchange for the first time, including newly created companies or private companies becoming public companies. Gross issues also cover the newly created shares which are issued against cash during the privatisation of public corporations when the corporation's shares become quoted on a stock exchange. The issue of bonus shares must be excluded (21). Gross issues must not be reported in the event of a sole listing of a corporation on a stock exchange where no new capital is raised.

The exchange or transfer of already existing securities during a takeover or merger is not covered (22) within the reported gross issues or redemptions, except for the new instruments which are created and issued against cash by a euro area resident entity.

Issues of securities which can later be converted into other instruments must be recorded as issues in their original instrument category; on conversion they are redeemed from this instrument category with an identical amount and then treated as gross issue in a new category (23).

(b)   Redemptions

Redemptions during the reporting period cover all repurchases of debt securities and quoted shares by the issuer, where the investor receives cash for the securities. Redemptions concern the regular deletion of instruments. They cover all debt securities reaching their maturity date, as well as early redemptions. Company share buy-backs are covered, if the company repurchases all shares against cash prior to a change of its legal form, or part of its shares against cash which are cancelled, leading to a reduction in capital. Company share buy-backs are not covered if they are investments in own shares (22).

Redemptions must not be reported in the event of a sole delisting from a stock exchange.

(c)   Net issues

Net issues are the balance of all issues made minus all redemptions that have occurred during the reporting period.

The outstanding amounts of quoted shares must cover the market value of all the quoted shares of the resident entities. The outstanding amounts of quoted shares reported by a euro area country may therefore increase or decrease following a relocation of a listed entity. This also applies in the event of a takeover or merger where no instruments are created and issued against cash and/or redeemed against cash and cancelled. To avoid double counting or gaps for debt securities and quoted shares in the event of an issuer relocation to another resident country, the NCBs must coordinate the timing of reporting of such an event bilaterally.

8.   Valuation

The value of securities issues comprises a price component and, where issues are denominated in currencies other than the reporting currency, an exchange rate component.

NCBs must report debt securities at nominal value (i.e face value) and quoted shares at market value (i.e transaction value). For long-term debt securities the types of issue (fixed rate, variable rate and zero coupon bonds) may be valued using different methods, resulting in a mixed valuation for the total. For example, fixed and variable issues are typically valued at nominal value and zero coupon bonds at the effective amount paid. Generally, the relative amount of zero coupon bonds is small, so that no provision for a mixed valuation value has been made in the code list; the total amount of long-term debt securities is reported at nominal value (N). Where the magnitude of the phenomenon is significant, the value ‘Z’ for ‘not specified’ is used. In general, whenever there is a situation where mixed valuation occurs, details are provided by the NCB at the attribute level according to the attributes in Annex IV.

| (a) | Price valuation
  Stocks and flows of quoted shares must be reported at market value; stocks and flows of debt securities at nominal value. An exception to the recording of stocks and flows of debt securities at nominal value is made in respect of deep-discounted and zero coupon bonds, where the issues are recorded at the effective amount paid, i.e. the discounted price at the time of purchase, and the redemptions at maturity at nominal value. The outstanding amounts of deep-discounted and zero coupon bonds are the effective amount paid plus accrued interest as shown below.





  where







  A | = | effective amount paid and accrued interest |
| --- | --- | --- | --- |
| E | = | effective value (amount paid at the time of issuance or redemption) |
| P | = | nominal value (repaid at end of maturity) |
| T | = | time to maturity from issue date (in days) |
| t | = | time passed since issue date (in days) |

(a)

Price valuation

Stocks and flows of quoted shares must be reported at market value; stocks and flows of debt securities at nominal value. An exception to the recording of stocks and flows of debt securities at nominal value is made in respect of deep-discounted and zero coupon bonds, where the issues are recorded at the effective amount paid, i.e. the discounted price at the time of purchase, and the redemptions at maturity at nominal value. The outstanding amounts of deep-discounted and zero coupon bonds are the effective amount paid plus accrued interest as shown below.

Formula

where

A

=

effective amount paid and accrued interest

E

=

effective value (amount paid at the time of issuance or redemption)

P

=

nominal value (repaid at end of maturity)

T

=

time to maturity from issue date (in days)

t

=

time passed since issue date (in days)

There may be certain differences in the price valuation procedure used across countries.

The ESA 95 price valuation approach, which requires flows for debt securities and shares to be recorded at transaction value and stocks at market value, is not applied in this context.

Current BIS valuation rules are face value for debt securities and issue price for quoted shares. For deep discounted and zero coupon bonds, the reporting NCB must calculate accrued interest where feasible.

| (b) | Reporting currency and exchange rate valuation
  NCBs must report all data to the ECB expressed in euro, including historical series. For the conversion into euro of securities issued by domestic residents in other currencies (Block C) (24), NCBs must follow as closely as possible the exchange rate valuation principles based on the ESA 95 (25):






  (i) | outstanding issues must be converted into euro/national denominations at the relevant mid-market exchange rate prevailing at the end of the reporting period, i.e. the close of business on the last working day of the reporting period; and |
| --- | --- | --- |

(b)

Reporting currency and exchange rate valuation

NCBs must report all data to the ECB expressed in euro, including historical series. For the conversion into euro of securities issued by domestic residents in other currencies (Block C) (24), NCBs must follow as closely as possible the exchange rate valuation principles based on the ESA 95 (25):

(i)

outstanding issues must be converted into euro/national denominations at the relevant mid-market exchange rate prevailing at the end of the reporting period, i.e. the close of business on the last working day of the reporting period; and

| (ii) | gross issues and redemptions must be converted into euro/national denominations using the mid-market exchange rate prevailing at the time of payment. If it is not possible to identify the exact exchange rate applicable for the conversion, an exchange rate that is as close as possible to the mid-market rate at the time of payment may be used. |
| --- | --- |

(ii)

gross issues and redemptions must be converted into euro/national denominations using the mid-market exchange rate prevailing at the time of payment. If it is not possible to identify the exact exchange rate applicable for the conversion, an exchange rate that is as close as possible to the mid-market rate at the time of payment may be used.

For periods prior to 1 January 1999, NCBs must follow as closely as possible these ESA 95 standards to convert all non-domestic currency issues, redemptions and outstanding amounts into the reporting countries' euro/national denomination. For the purposes of sending the data to the ECB, the whole time series must then be converted into euro applying the irrevocable conversion rates of 31 December 1998.

The BIS reports to the ECB all issues by RoW residents in euro/national denominations (Block B) in US dollars using the end-of-period exchange rate for amounts outstanding and the period's average exchange rate for issues and redemptions. The ECB converts all data into euro using the same principle that was initially applied by the BIS. Prior to 1 January 1999 the exchange rate between the ECU and the US dollar must be used as proxy.

9.   Conceptual consistency

Securities issues statistics and MFI balance sheet statistics are linked for the purposes of issues of negotiable instruments by MFIs. The coverage of instruments and the MFIs that issue them are conceptually consistent, as well as the allocation of instruments to maturity bands and the currency breakdown. Differences between securities issues statistics and MFI balance sheet statistics exist regarding the valuation principles (i.e nominal value for the former and market value for the latter). Except for valuation differences, for each country the outstanding amount of securities issued by MFIs reported for securities issues statistics correspond to items 11 (‘debt securities issued’) and 12 (‘money market paper’) on the liability side of the MFI balance sheets. Short-term securities as defined for securities issues statistics correspond to the sum of money market paper and debt securities issued up to one year. Long-term securities as defined for securities issues statistics equal the sum of debt securities issued over one and up to two years and debt securities issued over two years.

NCBs must review the coverage of the securities issue statistics and the MFI balance sheet statistics and indicate to the ECB any conceptual differences. Three types of consistency checks are performed: for issues by (1) NCBs in euro/national denominations; and (2) MFIs other than central banks in euro/national denominations; and (3) MFIs other than central banks in other currencies. There may be minor differences, since the securities issue statistics and the MFI balance sheet statistics are derived from national reporting systems with different purposes.

10.   Data requirements

Statistical returns are expected from each country for each applicable time series. NCBs must notify the ECB promptly in writing with explanations if a particular item does not apply in a particular country. NCBs may not report the time series temporarily if the underlying phenomenon does not exist. NCBs must also notify this occurrence or any other changes to the coding scheme described in Annex IV. Furthermore, they must inform ECB when revisions are sent together with explanations on the nature of these revisions.

Section 3:   National explanatory notes

Each NCB must submit one report describing the data provided in the context of this exercise. The report must cover the topics detailed below and follow as closely as possible the proposed layout. NCBs must provide additional information on instances where data reported do not comply with the Guideline, or where they have not provided the data, and the reasons for this. They must transmit the report to the ECB as a Word document by Cebamail. The report may not be submitted later than the data.

1.   
  Data sources/data collection system: details of the data sources used to compile securities issues statistics must be given: administrative sources for government issues, direct reporting from MFIs and other institutions, newspapers, and data providers such as the International Financial Review etc. NCBs must indicate whether the data are collected and stored on an issue-by-issue basis, and their criteria. Alternatively, NCBs must indicate whether the data are collected and stored indistinguishably as amounts issued by individual issuers during a reporting period, e.g. for direct data collection systems. NCBs must provide information on the criteria used in direct reporting to identify the reporting agents and the information to be submitted.

2.   
  Compilation procedures: the method used to compile data in this exercise must be briefly described, for example aggregation of information on individual securities issues, arrangements for existing times series and whether published or not.

3.   
  Residence of the issuer: NCBs must specify whether it is possible to apply fully the ESA 95 (and IMF) definition of residency in classifying issues. If this is not possible, or only partially possible, NCBs must provide a full explanation of the criteria actually used.

4.   
  Sectoral breakdown of issuers: NCBs must indicate deviations from the classification of issuers according to the sectoral breakdown defined in Section 2 point 2. The notes must explain the identified deviations and any grey areas.

5.   
  Currency of issue: if it is not possible to separately identify currency components of an issue, NCBs must explain deviations from the rules. Furthermore, NCBs that cannot distinguish for all securities between issues in local denominations, in other euro/national denominations and in other currencies, must describe where such issues have been classified and indicate the total amount of issues that were not properly allocated to illustrate the size of the distortion.

6.   
  Classification of issues: NCBs must provide comprehensive information on the type of securities covered by the national data, including their national terms. If coverage is known to be partial, NCBs must explain existing gaps.

| — | Private placements: NCBs must indicate whether or not they are covered in the reported data, |
| --- | --- |

—

Private placements: NCBs must indicate whether or not they are covered in the reported data,

| — | Bankers' acceptances: if negotiable and included in the reported data for short-term debt securities, the reporting country must explain in the national explanatory notes the national procedures for recording these instruments and the nature of these instruments, |
| --- | --- |

—

Bankers' acceptances: if negotiable and included in the reported data for short-term debt securities, the reporting country must explain in the national explanatory notes the national procedures for recording these instruments and the nature of these instruments,

| — | Quoted shares: NCBs must indicate whether unquoted shares or other equity are covered in the reported data with an estimate of the amount of unquoted shares and/or other equity to illustrate the size of the distortion. NCBs must indicate in the national explanatory notes any known gaps in the coverage of quoted shares. |
| --- | --- |

—

Quoted shares: NCBs must indicate whether unquoted shares or other equity are covered in the reported data with an estimate of the amount of unquoted shares and/or other equity to illustrate the size of the distortion. NCBs must indicate in the national explanatory notes any known gaps in the coverage of quoted shares.

7.   
  Instrument analysis of long-term securities: if the sum of fixed rate, variable rate and zero coupon bonds does not add up to the total for long-term debt securities, NCBs must give the type and amount of long-term securities for which no such breakdown is available.

8.   
  Maturity of issues: if the strict application of the short and long-term definitions cannot be followed, NCBs must indicate in the national explanatory notes where the reported data deviate.

9.   
  Redemptions: NCBs must specify how they derive the information on redemptions and whether the information is collected by direct reporting or calculated by residual.

10.   
  Price valuation: NCBs must specify in detail in the national explanatory notes the valuation procedure used for (1) short-term debt securities; (2) long-term debt securities; (3) discounted bonds; and (4) quoted shares. Any valuation difference for stocks and flows must be explained.

11.   
  Reporting frequency, timeliness and time range: the extent to which the data compiled for this exercise has been provided in conformity with the user requirements i.e. for monthly data, with a timeliness of five weeks, must be indicated. The length of the time series provided must also be given. Any breaks in the series must be reported, for example differences in the coverage of securities over time.

12.   
  Revisions: brief explanatory notes for any revisions must clarify the reason for them and their extent.

13.   
  Estimated coverage per instrument issued by domestic residents: NCBs must give national estimates of the coverage of securities for each category of issues by domestic residents, i.e. issues of short-term securities, long-term securities, and quoted shares, in local currency, other euro/national denominations including ECU, and other currencies according to the table below. The estimates for ‘coverage in %’ must indicate the share of securities covered in each instrument category as percentages of the total issue, which must be reported under the relevant heading following the reporting rules. Brief descriptions may be provided in ‘comments’. NCBs must also indicate any changes in coverage as a result of joining monetary union.

| | Coverage in %: | Comments: |
| --- | --- | --- |
| Issues in euro/national denominations | Local
  denomination | STS | | |
| LTS | | |
| QUS | | |
| Euro/national denominations other than the local currency including ECU | STS | | |
| LTS | | |
| In other currencies | STS | | |
| LTS | | |
| STS | = | short-term debt securities. |
| LTS | = | long-term debt securities. |
| QUS | = | quoted shares. |

Coverage in %:

Comments:

Issues in euro/national denominations

Local

denomination

STS

LTS

QUS

Euro/national denominations other than the local currency including ECU

STS

LTS

In other currencies

STS

LTS

STS

=

short-term debt securities.

LTS

=

long-term debt securities.

QUS

=

quoted shares.

PART 13

Payments statistics

Section 1:   Settlement media

Settlement media are assets or claims on assets which are used for payments.

TABLE 1

Settlement media used by non-MFIs (*11)

| | Items |
| --- | --- |
| | I. NCB liabilities


  Deposits held at NCB | II. Other MFI liabilities


  Deposits held at OMFIs |
| I.a | Overnight deposits |

Items

I. NCB liabilities

Deposits held at NCB

II. Other MFI liabilities

Deposits held at OMFIs

I.a

| – | Euro |
| --- | --- |

–

of domestic central government

of other euro area Member States central governments

of rest of the world, except banks

of domestic central government

of euro area central governments

of rest of the world, except banks

| I.b | Overnight deposits |
| --- | --- |

I.b

| – | Other currencies |
| --- | --- |

–

of domestic central government

of other euro area Member States central governments

of rest of the world, except banks

of domestic central government

of euro area central governments

of rest of the world, except banks

TABLE 2

Settlement media used by credit institutions (*12)

| Items |
| --- |
| Overnight deposits in euro held at other credit institutions (end of period) |
| Memorandum item:

  Intraday borrowing in euro from the central bank (average for last reserve maintenance period) (26) |

Items

Overnight deposits in euro held at other credit institutions (end of period)

Memorandum item:

Intraday borrowing in euro from the central bank (average for last reserve maintenance period) (26)

Section 2:   Institutions offering payment services

Institutions offering payment services are legally independent institutions operating in the reporting country, and are:

| — | the central bank, |
| --- | --- |

—

the central bank,

| — | credit institutions legally incorporated in the reporting country (includes ‘Electronic money institutions’), |
| --- | --- |

—

credit institutions legally incorporated in the reporting country (includes ‘Electronic money institutions’),

| — | branches of euro area-based credit institutions, |
| --- | --- |

—

branches of euro area-based credit institutions,

| — | branches of EEA-based credit institutions outside the euro area, |
| --- | --- |

—

branches of EEA-based credit institutions outside the euro area,

| — | branches of non-EEA-based banks, |
| --- | --- |

—

branches of non-EEA-based banks,

| — | other institutions offering payment services to non-MFIs. |
| --- | --- |

—

other institutions offering payment services to non-MFIs.

TABLE 3

Institutions offering payment services to non-MFIs (*13)

| Items |
| --- |
| Central bank | Number of offices |
| Number of overnight deposits held by non-MFI (28) (thousands) |
| Credit institutions irrespective of their legal incorporation | Number of overnight deposits held by non-MFI (28) (thousands) |
| of which: Internet/PC-linked (28) (thousands) |
| — | Credit institutions legally incorporated in the reporting country |

Items

Central bank

Number of offices

Number of overnight deposits held by non-MFI (28) (thousands)

Credit institutions irrespective of their legal incorporation

Number of overnight deposits held by non-MFI (28) (thousands)

of which: Internet/PC-linked (28) (thousands)

—

Number of institutions (27)

Number of offices

Value of overnight deposits held by non-MFI (28) (euro million)

| — | Branches of euro area-based credit institutions |
| --- | --- |

—

Number of institutions (27)

Number of offices

Value of overnight deposits held by non-MFI (28) (euro million)

| — | Branches of EEA-based credit institutions outside the euro area |
| --- | --- |

—

Number of institutions (27)

Number of offices

Value of overnight deposits held by non-MFI (28) (euro million)

| — | Branches of non-EEA-based banks |
| --- | --- |

—

Number of institutions (27)

Number of offices

Value of overnight deposits held by non-MFI (28) (euro million)

Other institutions offering payment services to non-MFIs

Number of institutions (27)

Number of offices

Number of overnight deposits held by non-MFI (28) (thousands)

Value of overnight deposits held by non-MFI (28) (euro million)

Memorandum items

Electronic money institutions

Number of institutions (27)

Outstanding value of e-money issued by electronic money institutions and held by entities other than the issuer, including credit institutions other than the issuer (euro million)

| — | Number of offices includes the head office of the institution if it offers payment services with cashless clearing and settlement. Mobile offices are not included. Each place of business set up in the same reporting country is counted separately, |
| --- | --- |

—

Number of offices includes the head office of the institution if it offers payment services with cashless clearing and settlement. Mobile offices are not included. Each place of business set up in the same reporting country is counted separately,

| — | Internet/PC-linked overnight deposits: overnight deposits with telephone or mobile phone banking access are not included, unless they are also accessible via Internet or PC banking applications. |
| --- | --- |

—

Internet/PC-linked overnight deposits: overnight deposits with telephone or mobile phone banking access are not included, unless they are also accessible via Internet or PC banking applications.

Section 3:   Payment card functions and accepting devices

TABLE 4

Payment card functions and accepting devices (*14)

| Items |
| --- |
| Number of cards issued in the country
   (29) | Terminals located in the country
   (29) |
| Number of cards with a cash function
  Number of cards with a payment function except cards with an e-money function only (30)







  — | with a debit function |

Items

Number of cards issued in the country
   (29)

Terminals located in the country
   (29)

Number of cards with a cash function

Number of cards with a payment function except cards with an e-money function only (30)

—

with a debit function

| — | with a delayed debit function |
| --- | --- |

—

with a delayed debit function

| — | with a credit function |
| --- | --- |

—

with a credit function

| — | with a debit and/or delayed debit function (31) |
| --- | --- |

—

with a debit and/or delayed debit function (31)

| — | with a credit and/or delayed debit function (32) |
| --- | --- |

—

with a credit and/or delayed debit function (32)

Number of cards with an e-money function

| — | cards which have been loaded at least once |
| --- | --- |

—

cards which have been loaded at least once

Total number of cards with any number of functions (33)

| — | with a combined debit, cash and e-money function (34) |
| --- | --- |

—

with a combined debit, cash and e-money function (34)

ATMs (35)

| — | with a cash withdrawal function |
| --- | --- |

—

with a cash withdrawal function

| — | with a credit transfer function |
| --- | --- |

—

with a credit transfer function

POS terminals

| — | EFTPOS terminals |
| --- | --- |

—

EFTPOS terminals

E-money card terminals (35)

| — | card-loading/unloading terminals |
| --- | --- |

—

card-loading/unloading terminals

| — | card-accepting terminals |
| --- | --- |

—

card-accepting terminals

1.   Cards

Cards are counted on the card-issuing side. Each country reports the number of cards which have been issued in the country and used for transactions within and outside the country of issue.

If a card offers several of the functions listed below, it is counted in each applicable sub-category. Thus, the total number of cards may be smaller than the sum of the sub-categories, and to avoid double counting, sub-categories must not be added up.

Card functions comprise:

| — | Cash function: this enables the cardholder to withdraw cash from a cash dispenser and/or to deposit cash. The cash function is usually combined with a payment function. |
| --- | --- |

—

Cash function: this enables the cardholder to withdraw cash from a cash dispenser and/or to deposit cash. The cash function is usually combined with a payment function.

| — | Payment function (except e-money function): debit function, and/or delayed debit function and/or credit function. The card may also have other functions, such as an e-money function, but cards with only an e-money function are not counted in this category. |
| --- | --- |

—

Payment function (except e-money function): debit function, and/or delayed debit function and/or credit function. The card may also have other functions, such as an e-money function, but cards with only an e-money function are not counted in this category.

| — | Debit function: It enables cardholders to have their purchases directly and immediately charged to their accounts, whether held with the card issuer or not. It may be linked to an account offering overdraft facilities as an additional feature. |
| --- | --- |

—

Debit function: It enables cardholders to have their purchases directly and immediately charged to their accounts, whether held with the card issuer or not. It may be linked to an account offering overdraft facilities as an additional feature.

| — | Delayed debit function: It enables cardholders to have their purchases charged to an account with the card issuer, up to an authorised limit. The balance in this account is then settled in full at the end of a pre-defined period. |
| --- | --- |

—

Delayed debit function: It enables cardholders to have their purchases charged to an account with the card issuer, up to an authorised limit. The balance in this account is then settled in full at the end of a pre-defined period.

| — | Credit function: It enables cardholders to make purchases and/or withdraw cash up to a prearranged ceiling. The credit granted may be settled in full by the end of a specified period or may be settled in part, with the balance taken as extended credit on which interest is usually charged. |
| --- | --- |

—

Credit function: It enables cardholders to make purchases and/or withdraw cash up to a prearranged ceiling. The credit granted may be settled in full by the end of a specified period or may be settled in part, with the balance taken as extended credit on which interest is usually charged.

| — | Cards with a debit and/or delayed debit function: this category is only reported if the data cannot be broken down into ‘Cards with a debit function’ and ‘Cards with a delayed debit function’. |
| --- | --- |

—

Cards with a debit and/or delayed debit function: this category is only reported if the data cannot be broken down into ‘Cards with a debit function’ and ‘Cards with a delayed debit function’.

| — | Cards with a credit and/or delayed debit function: this category is only reported if the data cannot be broken down into ‘Cards with a credit function’ and ‘Cards with a delayed debit function’. |
| --- | --- |

—

Cards with a credit and/or delayed debit function: this category is only reported if the data cannot be broken down into ‘Cards with a credit function’ and ‘Cards with a delayed debit function’.

| — | E-money function: cards on which electronic money can be stored directly. |
| --- | --- |

—

E-money function: cards on which electronic money can be stored directly.

2.   Terminals

All terminals located in the country are counted. Non-physical access points, such as Internet or telephone access to services, are not included. If a terminal offers several functions, it is counted in each applicable sub-category. Thus, the total number of terminals may be smaller than the sum of the sub-categories, and to avoid double-counting sub-categories must not be added up.

Section 4:   Payment and terminal transactions involving non-MFIs

1.   Transactions per type of payment instrument

This section comprises all transactions initiated by non-MFIs, as well as transactions initiated by MFIs if the other side of the transaction is a non-MFI. It includes transactions denominated in foreign currency and initiated in the country. Data are recalculated using the ECB reference exchange rate. In the case of bulk payments, each individual payment is counted.

2.   Transactions per type of terminal

This section comprises cash and cashless transactions performed at a physical (not virtual) terminal. The scope of payment transactions with cards reported in this section is smaller than that of transactions reported in Section 4, point 1 ‘Transactions per type of payment instrument’, since card transactions at virtual points of sale, e.g. over the Internet or the telephone, are excluded, while such transactions are reported in Section 4, point 1.

Transactions per type of terminal are counted on three different levels according to the location of the terminal and the residency of the card issuer. If no distinction according to the location of the terminal and/or the residency of the card issuer is possible, transactions are included under the item ‘
  a) Terminals located in the country with cards issued in the country
  ’ as the most common category and an explanation is to be provided in the ‘end-notes’.

TABLE 5

Payment and terminal transactions involving non-MFIs — number of transactions (*15)

| Items |
| --- |
| Transactions per type of payment instrument
   (36) | Transactions per type of terminal
   (36) |
| Credit transfers






  — | Paper-based |

Items

Transactions per type of payment instrument
   (36)

Transactions per type of terminal
   (36)

Credit transfers

—

Paper-based

| — | Non-paper-based |
| --- | --- |

—

Non-paper-based

Direct debits

Card payments with cards issued in the country except cards with an e-money function only

| — | with a debit function |
| --- | --- |

—

with a debit function

| — | with a delayed debit function |
| --- | --- |

—

with a delayed debit function

| — | with a credit function |
| --- | --- |

—

with a credit function

| — | with debit and/or delayed debit function (37) |
| --- | --- |

—

with debit and/or delayed debit function (37)

| — | with credit and/or delayed debit function (38) |
| --- | --- |

—

with credit and/or delayed debit function (38)

E-money purchase transactions

| — | with cards with an e-money function |
| --- | --- |

—

with cards with an e-money function

| — | with other e-money storages |
| --- | --- |

—

with other e-money storages

Cheques

Other payment instruments

Total transactions with payment instruments

| — | Cross-border transactions sent |
| --- | --- |

—

Cross-border transactions sent

| (a) | Terminals located in the country with cards issued in the country

  ATM cash withdrawals
  ATM cash deposits
  POS transactions irrespective of type of card used
  E-money card-loading/unloading transactions |
| --- | --- |

(a)

Terminals located in the country with cards issued in the country

ATM cash withdrawals

ATM cash deposits

POS transactions irrespective of type of card used

E-money card-loading/unloading transactions

| (b) | Terminals located in the country with cards issued outside the country

  ATM cash withdrawals
  ATM cash deposits
  POS transactions irrespective of type of card used
  E-money card-loading/unloading transactions |
| --- | --- |

(b)

Terminals located in the country with cards issued outside the country

ATM cash withdrawals

ATM cash deposits

POS transactions irrespective of type of card used

E-money card-loading/unloading transactions

| (c) | Terminals located outside the country with cards issued in the country

  ATM cash withdrawals
  ATM cash deposits
  POS transactions irrespective of type of card used
  E-money card-loading/unloading transactions |
| --- | --- |

(c)

Terminals located outside the country with cards issued in the country

ATM cash withdrawals

ATM cash deposits

POS transactions irrespective of type of card used

E-money card-loading/unloading transactions

Memorandum items:

Cross-border transactions received (39)

Credits to the accounts by simple book entry

Debits from the accounts by simple book entry

Memorandum items:

Cash advances at POS terminals

OTC cash withdrawals

OTC cash deposits

TABLE 6

Payment and terminal transactions involving non-MFIs — value of transactions (*16)

| Items |
| --- |
| Transactions per type of payment instrument
   (40) | Transactions per type of terminal
   (40) |
| Credit transfers






  — | Paper-based |

Items

Transactions per type of payment instrument
   (40)

Transactions per type of terminal
   (40)

Credit transfers

—

Paper-based

| — | Non-paper-based |
| --- | --- |

—

Non-paper-based

Direct debits

Card payments with cards issued in the country except cards with an e-money function only

| — | with a debit function |
| --- | --- |

—

with a debit function

| — | with a delayed debit function |
| --- | --- |

—

with a delayed debit function

| — | with a credit function |
| --- | --- |

—

with a credit function

| — | with debit and/or delayed debit function (41) |
| --- | --- |

—

with debit and/or delayed debit function (41)

| — | with credit and/or delayed debit function (42) |
| --- | --- |

—

with credit and/or delayed debit function (42)

E-money purchase transactions

| — | with cards with an e-money function |
| --- | --- |

—

with cards with an e-money function

| — | with other e-money storages |
| --- | --- |

—

with other e-money storages

Cheques

Other payment instruments

Total transactions with payment instruments

| — | Cross-border transactions sent |
| --- | --- |

—

Cross-border transactions sent

| (a) | Terminals located in the country with cards issued in the country

  ATM cash withdrawals
  ATM cash deposits
  POS transactions irrespective of type of card used
  E-money card-loading/unloading transactions |
| --- | --- |

(a)

Terminals located in the country with cards issued in the country

ATM cash withdrawals

ATM cash deposits

POS transactions irrespective of type of card used

E-money card-loading/unloading transactions

| (b) | Terminals located in the country with cards issued outside the country

  ATM cash withdrawals
  ATM cash deposits
  POS transactions irrespective of type of card used
  E-money card-loading/unloading transactions |
| --- | --- |

(b)

Terminals located in the country with cards issued outside the country

ATM cash withdrawals

ATM cash deposits

POS transactions irrespective of type of card used

E-money card-loading/unloading transactions

| (c) | Terminals located outside the country with cards issued in the country

  ATM cash withdrawals
  ATM cash deposits
  POS transactions irrespective of type of card used
  E-money card-loading/unloading transactions |
| --- | --- |

(c)

Terminals located outside the country with cards issued in the country

ATM cash withdrawals

ATM cash deposits

POS transactions irrespective of type of card used

E-money card-loading/unloading transactions

Memorandum items:

Cross-border transactions received (43)

Credits to the accounts by simple book entry

Debits from the accounts by simple book entry

Memorandum items:

Cash advances at POS terminals

OTC cash withdrawals

OTC cash deposits

| — | Credit transfers are counted on the payer's side. They include postal orders and money orders.
  Credit transfers are either paper-based or non-paper-based:






  (i) | Paper-based credit transfers: credit transfers which the payer submits in paper-based form; |
| --- | --- | --- |

—

Credit transfers are counted on the payer's side. They include postal orders and money orders.

Credit transfers are either paper-based or non-paper-based:

(i)

Paper-based credit transfers: credit transfers which the payer submits in paper-based form;

| (ii) | Non-paper based credit transfers: credit transfers which the payer submits without the use of paper forms, i.e. electronically. |
| --- | --- |

(ii)

Non-paper based credit transfers: credit transfers which the payer submits without the use of paper forms, i.e. electronically.

| — | Direct debits are counted on the payee's side. Both one-off and recurrent direct debits are included. In the case of recurrent direct debits, each individual payment is counted as one transaction. |
| --- | --- |

—

Direct debits are counted on the payee's side. Both one-off and recurrent direct debits are included. In the case of recurrent direct debits, each individual payment is counted as one transaction.

| — | Card payments with cards issued in the country, except cards with an e-money function only, are counted on the card-issuing side. E-money transactions are not included. |
| --- | --- |

—

Card payments with cards issued in the country, except cards with an e-money function only, are counted on the card-issuing side. E-money transactions are not included.

| — | E-money purchase transactions are counted on the issuing side of the card or other storage used. Only transactions with cards or storages issued in the country are reported. |
| --- | --- |

—

E-money purchase transactions are counted on the issuing side of the card or other storage used. Only transactions with cards or storages issued in the country are reported.

| — | Cheques are counted on the payee's side when submitted for cheque clearing. Cheques issued but not submitted for clearing are not included. |
| --- | --- |

—

Cheques are counted on the payee's side when submitted for cheque clearing. Cheques issued but not submitted for clearing are not included.

| — | Other payment instruments. Payments with instruments that exist in some countries that cannot be included in any of the other categories of payment instrument e.g. bills of exchange, including truncated bills of exchange. The ‘end-notes’ will specify which instruments are included. |
| --- | --- |

—

Other payment instruments. Payments with instruments that exist in some countries that cannot be included in any of the other categories of payment instrument e.g. bills of exchange, including truncated bills of exchange. The ‘end-notes’ will specify which instruments are included.

| — | Cross-border transactions sent. Sub-category of ‘Total number/value of transactions with payment instruments’. |
| --- | --- |

—

Cross-border transactions sent. Sub-category of ‘Total number/value of transactions with payment instruments’.

| — | Cross-border transactions received. Information is provided if available in the reporting country. Credit transfers are counted on the payee's (i.e. instruction recipient's) side. Direct debits and cheques are counted on the payer's (i.e. instruction recipient's) side. Card transactions are counted on the acquiring (i.e. payee's) side. |
| --- | --- |

—

Cross-border transactions received. Information is provided if available in the reporting country. Credit transfers are counted on the payee's (i.e. instruction recipient's) side. Direct debits and cheques are counted on the payer's (i.e. instruction recipient's) side. Card transactions are counted on the acquiring (i.e. payee's) side.

| — | Credits to the accounts by simple book entry. Mandatory data element, i.e. data need to be reported as soon as feasible in the national context. |
| --- | --- |

—

Credits to the accounts by simple book entry. Mandatory data element, i.e. data need to be reported as soon as feasible in the national context.

| — | Debits from the accounts by simple book entry. Mandatory data element, i.e. data need to be reported as soon as feasible in the national context. |
| --- | --- |

—

Debits from the accounts by simple book entry. Mandatory data element, i.e. data need to be reported as soon as feasible in the national context.

| — | Credits to/debits from the accounts by simple book entry are to be excluded from credit transfers, direct debits or any other category of traditional payment instruments and shall only be reported under the corresponding memo items. This applies also to back data, subject to data availability. |
| --- | --- |

—

Credits to/debits from the accounts by simple book entry are to be excluded from credit transfers, direct debits or any other category of traditional payment instruments and shall only be reported under the corresponding memo items. This applies also to back data, subject to data availability.

| — | Automatic teller machine (ATM) cash withdrawals. Cash withdrawals performed at an ATM using a card with a cash function. Cash advances at POS terminals using a card with a debit, credit or delayed debit function are not included but are reported under ‘POS transactions’. |
| --- | --- |

—

Automatic teller machine (ATM) cash withdrawals. Cash withdrawals performed at an ATM using a card with a cash function. Cash advances at POS terminals using a card with a debit, credit or delayed debit function are not included but are reported under ‘POS transactions’.

| — | ATM cash deposits. Cash deposits performed at an ATM using a card with a cash function. |
| --- | --- |

—

ATM cash deposits. Cash deposits performed at an ATM using a card with a cash function.

| — | POS transactions comprise of transactions at EFTPOS terminals and transactions using manual imprinters. Include cash advances at POS terminals; if these can be distinguished, they are also reported in the memorandum item ‘Cash advances at POS terminals’. |
| --- | --- |

—

POS transactions comprise of transactions at EFTPOS terminals and transactions using manual imprinters. Include cash advances at POS terminals; if these can be distinguished, they are also reported in the memorandum item ‘Cash advances at POS terminals’.

| — | E-money card-loading/card-unloading transactions. Both loading and unloading transactions are included. |
| --- | --- |

—

E-money card-loading/card-unloading transactions. Both loading and unloading transactions are included.

| — | OTC cash withdrawals are not included in the breakdown of payment instruments. However, data may be reported as memorandum items if available. |
| --- | --- |

—

OTC cash withdrawals are not included in the breakdown of payment instruments. However, data may be reported as memorandum items if available.

| — | OTC cash deposits are not included in the breakdown of payment instruments. However, data may be reported as memorandum items if available. |
| --- | --- |

—

OTC cash deposits are not included in the breakdown of payment instruments. However, data may be reported as memorandum items if available.

Section 5:   Selected interbank funds transfer systems

Interbank funds transfer systems (IFTSs) are included, whether managed by a central bank or a private operator. Figures are provided on a system-by-system basis. Only systems handling a significant volume of business are listed. Mostly these are the systems mentioned in the textual part of the Blue Book. Systems are included if they were operational during any of the previous five reference years.

IFTSs are divided into TARGET components and non-TARGET payment systems:

| — | a TARGET component is a national real-time gross settlement (RTGS) system which is a component part of TARGET as identified in Annex I to the Guideline ECB/2005/16 of 30 December 2005 on a Trans-European Automated Real-Time Gross Settlement Express Transfer system TARGET), the ECB payment mechanism (EPM) or the RTGS system of a Member State that has not yet adopted the euro but is connected directly to TARGET and has signed a TARGET Agreement, |
| --- | --- |

—

a TARGET component is a national real-time gross settlement (RTGS) system which is a component part of TARGET as identified in Annex I to the Guideline ECB/2005/16 of 30 December 2005 on a Trans-European Automated Real-Time Gross Settlement Express Transfer system TARGET), the ECB payment mechanism (EPM) or the RTGS system of a Member State that has not yet adopted the euro but is connected directly to TARGET and has signed a TARGET Agreement,

| — | a non-TARGET payment system is an IFTS which is not a component part of TARGET. |
| --- | --- |

—

a non-TARGET payment system is an IFTS which is not a component part of TARGET.

1.   Participation in selected interbank funds transfer systems

Each participant which has individual access to the system or can be addressed individually in the system is counted separately, irrespective of whether there is a legal link between two or more such participants, e.g. in the case of a merger.

TABLE 7

Participation in selected interbank funds transfer systems (*17)

| Items |
| --- |
| TARGET component | Non-TARGET payment system

  [Refer to list of payment systems] |
| LVPS

  [Reported separately for each LVPS 1, 2] | Retail system

  [Reported separately for each retail payment system 1, 2, 3, 4] |
| Number of participants






  (a) | Direct participants
  of which:
  Credit institutions
  Central bank
  Other direct participants
  of which






  — | Public administration |

Items

TARGET component

Non-TARGET payment system

[Refer to list of payment systems]

LVPS

[Reported separately for each LVPS 1, 2]

Retail system

[Reported separately for each retail payment system 1, 2, 3, 4]

Number of participants

(a)

Direct participants

Credit institutions

Central bank

Other direct participants

—

Public administration

| — | Postal institution |
| --- | --- |

—

Postal institution

| — | Clearing and settlement organisations |
| --- | --- |

—

Clearing and settlement organisations

| — | Other financial institutions |
| --- | --- |

—

Other financial institutions

| — | Others |
| --- | --- |

—

Others

| (b) | Indirect participants |
| --- | --- |

(b)

Indirect participants

Number of participants

| (a) | Direct participants
  of which:
  Credit institutions
  Central bank
  Other direct participants
  of which






  — | Public administration |
| --- | --- | --- |

(a)

Direct participants

Credit institutions

Central bank

Other direct participants

—

Public administration

| — | Postal institution |
| --- | --- |

—

Postal institution

| — | Clearing and settlement organisations |
| --- | --- |

—

Clearing and settlement organisations

| — | Other financial institutions |
| --- | --- |

—

Other financial institutions

| — | Others |
| --- | --- |

—

Others

| (b) | Indirect participants |
| --- | --- |

(b)

Indirect participants

Number of participants

| (a) | Direct participants
  of which:
  Credit institutions
  Central bank
  Other direct participants
  of which






  — | Public administration |
| --- | --- | --- |

(a)

Direct participants

Credit institutions

Central bank

Other direct participants

—

Public administration

| — | Postal institution |
| --- | --- |

—

Postal institution

| — | Clearing and settlement organisations |
| --- | --- |

—

Clearing and settlement organisations

| — | Other financial institutions |
| --- | --- |

—

Other financial institutions

| — | Others |
| --- | --- |

—

Others

| (b) | Indirect participants |
| --- | --- |

(b)

Indirect participants

| — | Direct participant is an entity which is identified or recognised by an IFTS and is authorised to send or receive payment orders directly to or from the system without an intermediary or is directly bound by the rules governing the IFTS. In some systems, direct participants also exchange orders on behalf of indirect participants. |
| --- | --- |

—

Direct participant is an entity which is identified or recognised by an IFTS and is authorised to send or receive payment orders directly to or from the system without an intermediary or is directly bound by the rules governing the IFTS. In some systems, direct participants also exchange orders on behalf of indirect participants.

| — | Indirect participant is a participant in a payment system with tiering arrangement, that uses a direct participant as intermediary to perform some of the activities allowed in the system (particularly settlement). |
| --- | --- |

—

Indirect participant is a participant in a payment system with tiering arrangement, that uses a direct participant as intermediary to perform some of the activities allowed in the system (particularly settlement).

2.   Payments processed by selected interbank funds transfer systems

Tables 8 and 9 comprise data on transactions submitted to and processed in an interbank funds transfer system. Each payment is counted once on the sending participant's side and not twice — i.e. the debiting of the payer's account and the crediting of the payee's account are not counted separately. Only payments made within the system are included. Rejected or cancelled payments are excluded.

To avoid double-counting, cross-border transactions are counted in the country in which the transaction originates.

The descriptions of payment instruments in Section 4 apply to the different items in this section. All transactions are counted on the side of the participant sending the instruction.

TABLE 8

Payments processed by selected interbank funds transfer systems — number of transactions (*18)

| Items |
| --- |
| TARGET component | Non-TARGET payment system

  (Refer to list of payment systems) |
| LVPS
   (44)

  (reported separately for each LVPS 1, 2) | Retail system

  (Reported separately for each retail payment system 1, 2, 3, 4) |
| Total transactions sent






  — | Within same TARGET component |

Items

TARGET component

Non-TARGET payment system

(Refer to list of payment systems)

LVPS
   (44)

(reported separately for each LVPS 1, 2)

Retail system

(Reported separately for each retail payment system 1, 2, 3, 4)

Total transactions sent

—

Within same TARGET component

| — | To another TARGET component

  of which:







  — | to a euro area component |
| --- | --- | --- |

—

To another TARGET component

of which:

—

to a euro area component

| — | to a non-euro area component |
| --- | --- |

—

to a non-euro area component

Concentration ratio in terms of volume (ratio)

Total transactions sent

| — | Credit transfers

  of which:







  — | Paper-based |
| --- | --- | --- |

—

Credit transfers

of which:

—

Paper-based

| — | Non-paper-based |
| --- | --- |

—

Non-paper-based

| — | Direct debits |
| --- | --- |

—

Direct debits

| — | Card payments |
| --- | --- |

—

Card payments

| — | ATM transactions |
| --- | --- |

—

ATM transactions

| — | E-money transactions |
| --- | --- |

—

E-money transactions

| — | Cheques |
| --- | --- |

—

Cheques

| — | Other payment instruments |
| --- | --- |

—

Other payment instruments

Concentration ratio in terms of volume (ratio)

Total transactions sent

| — | Credit transfers

  of which:







  — | Paper-based |
| --- | --- | --- |

—

Credit transfers

of which:

—

Paper-based

| — | Non-paper-based |
| --- | --- |

—

Non-paper-based

| — | Direct debits |
| --- | --- |

—

Direct debits

| — | Card payments |
| --- | --- |

—

Card payments

| — | ATM transactions |
| --- | --- |

—

ATM transactions

| — | E-money transactions |
| --- | --- |

—

E-money transactions

| — | Cheques |
| --- | --- |

—

Cheques

| — | Other payment instruments |
| --- | --- |

—

Other payment instruments

Concentration ratio in terms of volume (ratio)

Memorandum item:

Transactions received from another

TARGET component

TABLE 9

Payments processed by selected interbank funds transfer systems — value of transactions (*19)

| Items |
| --- |
| TARGET component | Non-TARGET payment system

  (Refer to list of payment systems) |
| LVPS

  (Reported separately for each LVPS 1, 2) | Retail system

  (Reported separately for each retail payment system 1, 2, 3, 4) |
| Total transactions sent






  — | Within same TARGET component |

Items

TARGET component

Non-TARGET payment system

(Refer to list of payment systems)

LVPS

(Reported separately for each LVPS 1, 2)

Retail system

(Reported separately for each retail payment system 1, 2, 3, 4)

Total transactions sent

—

Within same TARGET component

| — | To another TARGET component

  of which:







  — | to a euro area component |
| --- | --- | --- |

—

To another TARGET component

of which:

—

to a euro area component

| — | to a non-euro area component |
| --- | --- |

—

to a non-euro area component

Concentration ratio in terms of value (ratio)

Total transactions sent

| — | Credit transfers

  of which:







  — | Paper-based |
| --- | --- | --- |

—

Credit transfers

of which:

—

Paper-based

| — | Non-paper-based |
| --- | --- |

—

Non-paper-based

| — | Direct debits |
| --- | --- |

—

Direct debits

| — | Card payments |
| --- | --- |

—

Card payments

| — | ATM transactions |
| --- | --- |

—

ATM transactions

| — | E-money transactions |
| --- | --- |

—

E-money transactions

| — | Cheques |
| --- | --- |

—

Cheques

| — | Other payment instruments |
| --- | --- |

—

Other payment instruments

Concentration ratio in terms of value (ratio)

Total transactions sent

| — | Credit transfers

  of which:







  — | Paper-based |
| --- | --- | --- |

—

Credit transfers

of which:

—

Paper-based

| — | Non-paper-based |
| --- | --- |

—

Non-paper-based

| — | Direct debits |
| --- | --- |

—

Direct debits

| — | Card payments |
| --- | --- |

—

Card payments

| — | ATM transactions |
| --- | --- |

—

ATM transactions

| — | E-money transactions |
| --- | --- |

—

E-money transactions

| — | Cheques |
| --- | --- |

—

Cheques

| — | Other payment instruments |
| --- | --- |

—

Other payment instruments

Concentration ratio in terms of value (ratio)

Memorandum item:

Transactions received from another

TARGET component

Concentration ratio in terms of volume/value is the market share of the five largest senders of payment messages and may include a central bank, in each IFTS in terms of number/value of transactions. It is calculated as a ratio to the total number/value of transactions in the system for the year.

List of payment systems in tables 7, 8 and 9

| CC | Country | TARGET | LVPS (non-TARGET) | Retail payment system |
| --- | --- | --- | --- | --- |
| Name | System reference | Name | PSS Codification | Name | System reference |
| BE | Belgium | ELLIPS | TARGET component | — | — | Clearing House;
  CEC | Retail system 1


  Retail system 2 |
| DE | Germany | RTGSplus

  ELS (until 2001) | TARGET components | EAF (until Nov 2001) | LVPS (non-TARGET) System 1 | RPS | Retail system 1 |
| GR | Greece | HERMES | TARGET component | HERMES GRD
  (closed Jan. 2001) | LVPS (non –TARGET) System 1 | DIAS;
  ACO | Retail system 1


  Retail system 2 |
| ES | Spain | SLBE | TARGET component | SPI (until Dec 2004) | LVPS (non-TARGET) System 1 | SNCE | Retail system 1 |
| FR | France | TBF | TARGET component | PNS | LVPS (non-TARGET) System 1 | SIT
  CH Paris (closed 2002);
  CH Province (closed 2002);
  CREIC (closed 2002) | Retail system 1


  Retail system 2


  Retail system 3


  Retail system 4 |
| IE | Ireland | IRIS | TARGET component | — | — | IPCC and IRECC | Retail system 1 |
| IT | Italy | BI-REL | TARGET component | — | — | BI-COMP | Retail system 1 |
| LU | Luxembourg | LIPS-Gross | TARGET component | — | — | | |
| NL | Netherlands | TOP | TARGET component | — | — | Interpay | Retail system 1 |
| AT | Austria | ARTIS | TARGET component | — | — | — | |
| PT | Portugal | SPGT | TARGET component | — | — | SICOI;
  SLOD | Retail system 1


  Retail system 2 |
| SI | Slovenia | — | — | SIBPS
  (closed Dec. 2006) | LVPS (non-TARGET) System 1 | Giro Clearing system | Retail system 1 |
| FI | Finland | BoF-RTGS | TARGET component | POPS | LVPS (non-TARGET) System 1 | PMJ | Retail system 1 |

CC

Country

TARGET

LVPS (non-TARGET)

Retail payment system

Name

System reference

Name

PSS Codification

Name

System reference

BE

Belgium

ELLIPS

TARGET component

—

—

Clearing House;

CEC

Retail system 1

Retail system 2

DE

Germany

RTGSplus

ELS (until 2001)

TARGET components

EAF (until Nov 2001)

LVPS (non-TARGET) System 1

RPS

Retail system 1

GR

Greece

HERMES

TARGET component

HERMES GRD

(closed Jan. 2001)

LVPS (non –TARGET) System 1

DIAS;

ACO

Retail system 1

Retail system 2

ES

Spain

SLBE

TARGET component

SPI (until Dec 2004)

LVPS (non-TARGET) System 1

SNCE

Retail system 1

FR

France

TBF

TARGET component

PNS

LVPS (non-TARGET) System 1

SIT

CH Paris (closed 2002);

CH Province (closed 2002);

CREIC (closed 2002)

Retail system 1

Retail system 2

Retail system 3

Retail system 4

IE

Ireland

IRIS

TARGET component

—

—

IPCC and IRECC

Retail system 1

IT

Italy

BI-REL

TARGET component

—

—

BI-COMP

Retail system 1

LU

Luxembourg

LIPS-Gross

TARGET component

—

—

NL

Netherlands

TOP

TARGET component

—

—

Interpay

Retail system 1

AT

Austria

ARTIS

TARGET component

—

—

—

PT

Portugal

SPGT

TARGET component

—

—

SICOI;

SLOD

Retail system 1

Retail system 2

SI

Slovenia

—

—

SIBPS

(closed Dec. 2006)

LVPS (non-TARGET) System 1

Giro Clearing system

Retail system 1

FI

Finland

BoF-RTGS

TARGET component

POPS

LVPS (non-TARGET) System 1

PMJ

Retail system 1

PART 14

Statistics on IFs' assets and liabilities

The statistical returns shall contain data for all cells in the relevant tables in this Guideline, even when they are zeros, missing or the phenomenon does not exist.

TABLE 1

Quarterly stocks and flow adjustments

| | A. Domestic | B. Other participating Member States | C. RoW | D. Not allocated |
| --- | --- | --- | --- | --- |
| Total | MFIs | Non-MFIs — Total | Total | MFIs | Non-MFIs — Total | Total |
| | General Gov’t | Other residents | | General Gov’t | Other residents | | Non-participating Member States | US | Japan |
| Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Other financial intermediaries + financial auxiliaries (S.123+S.124) | Insurance corporations and pension funds (S.125) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) |
| ASSETS |
| 1 | Deposit and loan claims |

A. Domestic

B. Other participating Member States

C. RoW

D. Not allocated

Total

MFIs

Non-MFIs — Total

Total

MFIs

Non-MFIs — Total

Total

General Gov’t

Other residents

General Gov’t

Other residents

Non-participating Member States

US

Japan

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

Total

Other financial intermediaries + financial auxiliaries (S.123+S.124)

Insurance corporations and pension funds (S.125)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

ASSETS

1

| 2 | Securities other than shares |
| --- | --- |

2

o/w accrued interest

| 2e. | Euro |
| --- | --- |

2e.

up to 1 year

over 1 year and up to 2 years

over 2 years

| 2x. | Foreign currencies |
| --- | --- |

2x.

up to 1 year

over 1 year and up to 2 years

over 2 years

| 2t. | Total currencies |
| --- | --- |

2t.

up to 1 year

over 1 year and up to 2 years

over 2 years

| 3 | Shares and other equity |
| --- | --- |

3

o/w quoted shares, excl. IF and MMF shares/units

o/w IF and MMF shares/units

| 4 | Financial derivatives |
| --- | --- |

4

| 5 | Non-financial assets (incl. fixed assets) |
| --- | --- |

5

| 6 | Remaining assets |
| --- | --- |

6

o/w accrued interest on deposit and loan claims

LIABILITIES

| 7 | Loans and deposits received |
| --- | --- |

7

| 8 | IF shares/units |
| --- | --- |

8

| 9 | Financial derivatives |
| --- | --- |

9

| 10 | Remaining liabilities |
| --- | --- |

10

o/w accrued interest on loans and deposits received

TABLE 2

Monthly stocks and flow adjustments

| | A. Domestic | B. Other participating Member States | C. RoW | D. Not allocated |
| --- | --- | --- | --- | --- |
| Total | Total |
| | MFIs | Non-MFIs | | MFIs | Non-MFIs |
| ASSETS |
| 1 | Deposit and loan claims |

A. Domestic

B. Other participating Member States

C. RoW

D. Not allocated

Total

Total

MFIs

Non-MFIs

MFIs

Non-MFIs

ASSETS

1

| 2 | Securities other than shares |
| --- | --- |

2

| 2e. | Euro |
| --- | --- |

2e.

up to 1 year

over 1 and up to 2 years

over 2 years

| 2x. | Foreign currencies |
| --- | --- |

2x.

up to 1 year

over 1 and up to 2 years

over 2 years

| 3 | Shares and other equity |
| --- | --- |

3

of which: IF and MMF shares/units

| 4 | Financial derivatives |
| --- | --- |

4

| 5 | Non-financial assets (incl. fixed assets) |
| --- | --- |

5

| 6 | Remaining assets |
| --- | --- |

6

LIABILITIES

| 7 | Loans and deposits received |
| --- | --- |

7

| 9 | IF shares/units |
| --- | --- |

9

#

| 10 | Financial derivatives |
| --- | --- |

10

| 11 | Remaining liabilities |
| --- | --- |

11

#

Minimum data to be provided by the reporting agents to the NCBs on a monthly basis

TABLE 3

Monthly memorandum items

| | A. Domestic | B. Other participating Member States | C. RoW | D. Not allocated |
| --- | --- | --- | --- | --- |
| Total | Total |
| | MFIs | Non-MFIs | | MFIs | Non-MFIs |
| LIABILITIES |
| 9 | IF shares/units |

A. Domestic

B. Other participating Member States

C. RoW

D. Not allocated

Total

Total

MFIs

Non-MFIs

MFIs

Non-MFIs

LIABILITIES

9

| 9.1 | Sale of IF shares/units |
| --- | --- |

9.1

| 9.2 | Redemption of IF shares/units |
| --- | --- |

9.2

---

(1)  Values that are the result of estimates must be sent with an observation status (OBS_STATUS) attribute ‘E’, and with an observation comment (OBS_COM) describing the details of the estimation procedure.

(*1)  
  Revisions: revisions to data prior to January 2003 that were previously reported on a quarterly basis.

Historical data: monthly data for the period prior to January 2003 for which no specific requirement is made in Regulation ECB/2001/13.

(2)  Reserve requirements

(*2)  Reclassification adjustments are to be transmitted to the ECB for all cells; revaluation adjustments only for the cells indicated with a #.

(*3)  Reclassification adjustments are to be transmitted to the ECB for all cells; revaluation adjustments only for the cells indicated with a #.

(3)  Including non-transferable sight savings deposits.

(4)  Issued by euro area MFIs.

(5)  Reserve requirements.

(6)  Price revaluation adjustment is also provided.

(*4)  Reclassification adjustments are to be transmitted to the ECB for all cells; revaluation adjustments only for the cells indicated with a #.

(7)  Debt securities issued with an agreed maturity of over two years also include the amounts of securities held by other credit institutions (CIs) subject to reserve requirements, by the ECB or by NCBs of the participating Member States.

(8)  Other EU Member States currencies (excluding DKK, SEK, GBP) are included under this column.

(9)  Comprises households (S.14) and non-profit institutions serving households (S.15)

(10)  Comprises households (S.14) and non-profit institutions serving households (S.15)

(11)  For this indicator, the corresponding ESA 95 sector is S.125a.

(12)  For this indicator, the corresponding ESA 95 sector is S. 125b.

(13)  Domestic positions vis-à-vis the ECB apply for Germany only, as indicated.

(14)  This item includes the NCBs' euro-denominated claims equivalent to the transfer of foreign currency reserves from the NCBs to the ECB.

(*5)  Optional series.

(15)  Domestic positions vis-à-vis the ECB apply for Germany only, as indicated.

(*6)  To be reported if gross flows are not available.

(*7)  To be reported if gross flows are not available.

(16)  In the MFI balance sheet no distinction is made between deposits and loans on the asset and liability side. Instead, all non-negotiable funds placed with/lent to MFIs (= liabilities) are deemed to be in ‘deposits’ and all funds placed by/lent by the MFIs (= assets) are deemed to be ‘loans’. However, the ESA 95 outlines the difference based on the criterion of who initiates the transaction. Where the borrower takes the initiative, the financial transaction must be classified as a loan. Where the lender takes the initiative, the transaction must be classified as a deposit.

(*8)  
  ‘Other currencies’ refers to all other currencies, including the national currencies of non-participating Member States.

(*9)  Debt securities other than shares refer to ‘securities other than shares, excluding financial derivatives’.

(*10)  Quoted shares refer to ‘quoted shares excluding investment fund and money market fund shares/units’.

(17)  ESA 95 category F.33.

(18)  ESA 95 category F.511.

(19)  Block A for NCBs and Block B for the BIS.

(20)  ESA 95 category F.511.

(21)  Not defined as a financial transaction; see paragraphs 5.93 and 6.56 of the ESA 95, and Section 4 (b) of this Part.

(22)  Transaction on a secondary market involving a change of the holder; not covered by these statistics.

(23)  Considered as two financial transactions; see paragraphs 5.62 and 6.54 of the ESA 95, and Section 4 (a) (ii) of this Part.

(24)  Since 1 January 1999, for securities issued by domestic residents in euro (part of Block A) no exchange rate valuation is required, and securities issued by domestic residents in euro/national denominations (remaining part of Block A) are converted into euro applying the irrevocable conversion rates of 31 December 1998.

(25)  ESA 95, paragraph 6.58.

(*11)  EUR million, end of period.

(*12)  EUR million

(26)  Total value of credit extended by the central bank to credit institutions and reimbursed within a period of less than one business day. This is the average of the daily maximum value of simultaneous and actual intraday overdraft positions or drawings on intraday credit facilities during the day for all credit institutions taken together.

(*13)  End of period

(27)  Each institution is counted once, irrespective of the number of offices it maintains in the country. The sub-categories of institutions are mutually exclusive. The total number of institutions is the sum of all sub-categories. Institutions are included from the first time that they are reported to the ECB for the purposes of MFI statistics.

(28)  If a non-MFI maintains several accounts, each account is counted separately.

(*14)  Original units, end of period

(29)  Cards or terminals offering several functions are counted in each applicable sub-category.

(30)  Cards offering several functions are counted only once. However, each payment function is also indicated under each relevant sub-category.

(31)  Only if data on ‘Cards with a debit function’ and ‘Cards with a delayed debit function’ are not available separately.

(32)  Only if data on ‘Cards with a credit function’ and ‘Cards with a delayed debit function’ are not available separately.

(33)  Cards with multiple functions must be counted only once.

(34)  Indicate any supplementary functions for these cards, e.g. credit function, in the end-notes.

(35)  If a terminal offers several functions, it is counted only once. However, each function is also indicated under each relevant sub-category.

(*15)  million, total for the period

(36)  Each transaction is reported only in one sub-category.

(37)  Only if data on ‘Payments with cards with a debit function’ and ‘Payments with cards with a delayed debit function’ are not available separately.

(38)  Only if data on ‘Payments with cards with a credit function’ and ‘Payments with cards with a delayed debit function’ are not available separately.

(39)  Only if figures on transactions received are available.

(*16)  EUR million, total for the period

(40)  Each transaction is reported only in one sub-category.

(41)  Only if data on ‘Payments with cards with a debit function’ and ‘Payments with cards with a delayed debit function’ are not available separately.

(42)  Only if data on ‘Payments with cards with a credit function’ and ‘Payments with cards with a delayed debit function’ are not available separately.

(43)  Only if figures on transactions received are available.

(*17)  End of period, original units

(*18)  million, total for the period

(44)  Large value payment system

(*19)  EUR million, total for the period

---

ANNEX IV

ELECTRONIC TRANSMISSION

PART 1

Introduction

The European Central Bank (ECB) has special data exchange arrangements with the national central banks (NCBs) of the European System of Central Banks (ESCB), the Accession Country NCBs and some EU national statistical institutes (NSIs). The data exchanges use standardised platform independent messages (Gesmes/TS), including data (numeric values) and/or attributes (metadata explaining the exchanged data).

In order to exchange statistical messages, the data need to be structured according to precise ‘key families’, whose attached statistical concepts and code lists allows their content to be described adequately and unambiguously. The collection of key families, associated concepts and code lists is called structural definitions.

The ECB structural definitions provide the list of statistical concepts, code lists and key family definitions devised by the ECB and used in its Gesmes/TS statistical data exchanges. The ECB's structural definitions are stored on the European Commission website CIRCA (http://forum.europa.eu.int/Members/irc/dsis/eeg6/library, subfolder named structural definitions) and are accessible by the members of the Electronic Data Interchange (EDI) and Statistics interest group (including the members of the Working Group of Statistical Information Management — WGSIM). A local copy is generally stored at the NCBs. If this is not the case, the NCBs’ business area should contact the ECB WGSIM.

Annex IV describes in details the specifics of each data exchange between the Euro area NCBs and the ECB in the context of monetary and financial statistics. Part 2 below lists the ECB key families and related data sets in use by the ESCB. Part 3 follows with a description of the key families including the specific dimensions composing the series keys, their format and the code lists from which they take their code values. Part 4 illustrates the relationship between the series keys and their attributes, and specifies which partners are responsible for their maintenance.

PART 2

Key families and datasets

1.   In the exchanged Gesmes/TS messages, statistical concepts can be used either as dimensions (in composing the ‘keys’ identifying the time series) or as attributes (providing information about the data). Coded dimensions and attributes take their values from predefined code lists. The key families define the structure of the exchanged series keys, in terms of concepts and associated code lists. In addition, they also define their relationship with the relevant attributes. The same structure can be used for several data flows, which are differentiated by the data set information.

2.   In the context of monetary and financial statistics, the ECB defined seven key families currently used for the exchange of statistics with the ESCB and other international organisations. These are linked to:

| — | Balance sheet items (BSI), key family identifier ‘ECB_BSI1’, |
| --- | --- |

—

Balance sheet items (BSI), key family identifier ‘ECB_BSI1’,

| — | Banking structural financial indicators (SSI), key family identifier ‘ECB_SSI1’, |
| --- | --- |

—

Banking structural financial indicators (SSI), key family identifier ‘ECB_SSI1’,

| — | MFI interest rates (MIR), key family identifier ‘ECB_MIR1’, |
| --- | --- |

—

MFI interest rates (MIR), key family identifier ‘ECB_MIR1’,

| — | Other financial intermediaries (OFI), key family identifier ‘ECB_OFI1’, |
| --- | --- |

—

Other financial intermediaries (OFI), key family identifier ‘ECB_OFI1’,

| — | Securities issues (SEC), key family identifier ‘ECB_SEC1’, |
| --- | --- |

—

Securities issues (SEC), key family identifier ‘ECB_SEC1’,

| — | Payment systems (PSS), key family identifier ‘ECB_PSS1’, |
| --- | --- |

—

Payment systems (PSS), key family identifier ‘ECB_PSS1’,

| — | Investment funds (IF), key family identifier ‘ECB_IVF1’. |
| --- | --- |

—

Investment funds (IF), key family identifier ‘ECB_IVF1’.

For each of the key families listed above, where the key family and the data set identifiers (DSI) are the same, data are exchanged.

For treatment, timeliness and responsibility purposes, two sets of data following the ‘ECB_BSI’ key family have been defined and are identified at the data set level.

3.1.   The DSI ‘ECB_BSI1’ is used to define the series keys for data on:

| — | MFIs balance sheet statistics, |
| --- | --- |

—

MFIs balance sheet statistics,

| — | e-money, |
| --- | --- |

—

e-money,

| — | credit institutions balance sheet statistics, |
| --- | --- |

—

credit institutions balance sheet statistics,

| — | central government deposit liabilities and holdings of cash and securities, |
| --- | --- |

—

central government deposit liabilities and holdings of cash and securities,

| — | memo items, |
| --- | --- |

—

memo items,

| — | supplementary BSI data reported by the NCBs to the IMF by using the ECB gateway services, |
| --- | --- |

—

supplementary BSI data reported by the NCBs to the IMF by using the ECB gateway services,

| — | securitised and sold MFI loans to third parties, |
| --- | --- |

—

securitised and sold MFI loans to third parties,

| — | reserve base statistics, |
| --- | --- |

—

reserve base statistics,

| — | data on macro ratio. |
| --- | --- |

—

data on macro ratio.

3.2.   The DSI ‘ECB_BSP’ is used to define the series keys for data on the balance sheet in the context of the Blue Book.

PART 3

Dimensions

The table below identifies the dimensions composing the series keys of the specific monetary and financial statistics listed in the previous part, their format and the code lists from which they take their code values.

| Key family | oConcept
  (identifier) | Concept name | Value format | Code list | Code list name |
| --- | --- | --- | --- | --- | --- |
| BSI | SSI | MIR | OFI | SEC | PSS | IVF |
| Dimension order in the key | Dimensions |
| 1 | 1 | 1 | 1 | 1 | 1 | 1 | FREQ | Frequency | AN1 | CL_FREQ | Frequency code list |
| 2 | 2 | 2 | 2 | 2 | 2 | 2 | REF_AREA | Reference area | AN2 | CL_AREA_EE | Area code list |
| 3 | | | 3 | | | 3 | ADJUSTMENT | Adjustment indicator | AN1 | CL_ADJUSTMENT | Adjustment indicator code list |
| 4 | | 3 | | | | | BS_REP_SECTOR | Balance sheet reference sector breakdown | AN1 | CL_BS_REP_SECTOR | Balance sheet reference sector breakdown code list |
| | 3 | | | | | | REF_SECTOR | Reference sector breakdown | AN4 | CL_ESA95_SECTOR | ESA 95 reference sectoral breakdown code list |
| | | | | 3 | | | SEC_ISSUING SECTOR | Securities issuing sector | AN4 | CL_ESA95_SECTOR | ESA 95 reference sectoral breakdown code list |
| | | | | | 3 | | PSS_INFO_TYPE | PSS information type | AN4 | CL_PSS_INFO_TYPE | Payment and settlement system information type code list |
| | | | | | 4 | | PSS_INSTRUMENT | PSS instrument | AN3 | CL_PSS_INSTRUMENT | Payment and settlement system instrument code list |
| | | | | | 5 | | PSS_SYSTEM | PSS entry point | AN4 | CL_PSS_SYSTEM | Payment and settlement system entry point code list |
| | | | | | 6 | | DATA_TYPE_PSS | PSS data type | AN2 | CL_DATA_TYPE_PSS | Payment and settlement system data type code list |
| | | | 4 | | | | OFI_REP_SECTOR | Other financial intermediaries reporting sector | AN2 | CL_OFI_REP_SECTOR | Other financial intermediaries reference sectoral breakdown code list |
| | | | | | | 4 | IVF_REP_SECTOR | Investment fund reporting sector | AN2 | CL_IVF_REP_SECTOR | Investment funds reference sectoral breakdown code list |
| | 4 | | | | | | SSI_INDICATOR | Structural financial indicator | AN3 | CL_SSI_INDICATOR | Structural financial indicator's code list |
| 5 | | 4 | | | | | BS_ITEM | Balance sheet item | AN3 | CL_BS_ITEM | Balance sheet item code list |
| | | | 5 | | | | OFI_ITEM | Other financial intermediaries balance sheet item | AN3 | CL_OFI_ITEM | Other financial intermediaries balance sheet item code list |
| | | | | 4 | | | SEC_ITEM | Securities item | AN6 | CL_ESA95_ACCOUNT | ESA 95 account code list |
| | | | | | | 5 | IF_ITEM | Investment funds assets and liabilities | AN3 | CL_IF_ITEM | IF balance sheet item code list |
| 6 | | 5 | 6 | | | 6 | MATURITY_ORIG | Original maturity | AN1 | CL_MATURITY_ORIG | Original maturity code list |
| | | | | 5 | | | SEC_VALUATION | Securities valuation | AN1 | CL_MUFA_VALUATION | Valuation in MUFA context code list |
| 7 | 5 | | 7 | | | 7 | DATA_TYPE | Data type | AN1 | CL_DATA_TYPE | Money and banking type of data, flow and position |
| | | 6 | | | | | DATA_TYPE_MIR | MIR data type | AN1 | CL_DATA_TYPE_MIR | MFI interest rates data type code list |
| | | | | 6 | | | DATA_TYPE_SEC | Securities data type | AN1 | CL_DATA_TYPE_SEC | Securities data type code list |
| 8 | 6 | | 8 | | 7 | 8 | COUNT_AREA | Counterpart area | AN2 | CL_AREA_EE | Area code list |
| | | 7 | | | | | AMOUNT_CAT | Amount category | AN1 | CL_AMOUNT_CAT | Amount category code list |
| 9 | | 8 | 9 | | | 9 | BS_COUNT_SECTOR | Balance sheet counterpart sector | AN4 | CL_BS_COUNT_SECTOR | Balance sheet counterpart sector code list |
| | | | | | 8 | | COUNT_SECTOR | Counterpart sector | AN2 | CL_PS_COUNT_SECTOR | Payment and settlement system receiving/acquiring sector |
| 10 | 7 | 9 | 10 | 7 | 9 | 10 | CURRENCY_TRANS | Currency of transaction | AN3 | CL_CURRENCY | Currency code list |
| | 8 | | 11 | 8 | 10 | 11 | SERIES_DENOM | Denomination of the series or special calculation | AN1 | CL_SERIES_DENOM | Denomination of the series or special calculation code list |
| 11 | | | | | | | BS_SUFFIX | Balance sheet suffix | AN..3 | CL_BS_SUFFIX | Balance sheet suffix code list |
| | | | | 9 | | | SEC_SUFFIX | Series suffix in securities context | AN1 | CL_SEC_SUFFIX | Securities suffix code list |
| | | 10 | | | | | IR_BUS_COV | Interest rates business coverage | AN1 | CL_IR_BUS_COV | Interest rates business coverage code list |

Key family

oConcept

(identifier)

Concept name

Value format

Code list

Code list name

BSI

SSI

MIR

OFI

SEC

PSS

IVF

Dimension order in the key

Dimensions

1

1

1

1

1

1

1

FREQ

Frequency

AN1

CL_FREQ

Frequency code list

2

2

2

2

2

2

2

REF_AREA

Reference area

AN2

CL_AREA_EE

Area code list

3

3

3

ADJUSTMENT

Adjustment indicator

AN1

CL_ADJUSTMENT

Adjustment indicator code list

4

3

BS_REP_SECTOR

Balance sheet reference sector breakdown

AN1

CL_BS_REP_SECTOR

Balance sheet reference sector breakdown code list

3

REF_SECTOR

Reference sector breakdown

AN4

CL_ESA95_SECTOR

ESA 95 reference sectoral breakdown code list

3

SEC_ISSUING SECTOR

Securities issuing sector

AN4

CL_ESA95_SECTOR

ESA 95 reference sectoral breakdown code list

3

PSS_INFO_TYPE

PSS information type

AN4

CL_PSS_INFO_TYPE

Payment and settlement system information type code list

4

PSS_INSTRUMENT

PSS instrument

AN3

CL_PSS_INSTRUMENT

Payment and settlement system instrument code list

5

PSS_SYSTEM

PSS entry point

AN4

CL_PSS_SYSTEM

Payment and settlement system entry point code list

6

DATA_TYPE_PSS

PSS data type

AN2

CL_DATA_TYPE_PSS

Payment and settlement system data type code list

4

OFI_REP_SECTOR

Other financial intermediaries reporting sector

AN2

CL_OFI_REP_SECTOR

Other financial intermediaries reference sectoral breakdown code list

4

IVF_REP_SECTOR

Investment fund reporting sector

AN2

CL_IVF_REP_SECTOR

Investment funds reference sectoral breakdown code list

4

SSI_INDICATOR

Structural financial indicator

AN3

CL_SSI_INDICATOR

Structural financial indicator's code list

5

4

BS_ITEM

Balance sheet item

AN3

CL_BS_ITEM

Balance sheet item code list

5

OFI_ITEM

Other financial intermediaries balance sheet item

AN3

CL_OFI_ITEM

Other financial intermediaries balance sheet item code list

4

SEC_ITEM

Securities item

AN6

CL_ESA95_ACCOUNT

ESA 95 account code list

5

IF_ITEM

Investment funds assets and liabilities

AN3

CL_IF_ITEM

IF balance sheet item code list

6

5

6

6

MATURITY_ORIG

Original maturity

AN1

CL_MATURITY_ORIG

Original maturity code list

5

SEC_VALUATION

Securities valuation

AN1

CL_MUFA_VALUATION

Valuation in MUFA context code list

7

5

7

7

DATA_TYPE

Data type

AN1

CL_DATA_TYPE

Money and banking type of data, flow and position

6

DATA_TYPE_MIR

MIR data type

AN1

CL_DATA_TYPE_MIR

MFI interest rates data type code list

6

DATA_TYPE_SEC

Securities data type

AN1

CL_DATA_TYPE_SEC

Securities data type code list

8

6

8

7

8

COUNT_AREA

Counterpart area

AN2

CL_AREA_EE

Area code list

7

AMOUNT_CAT

Amount category

AN1

CL_AMOUNT_CAT

Amount category code list

9

8

9

9

BS_COUNT_SECTOR

Balance sheet counterpart sector

AN4

CL_BS_COUNT_SECTOR

Balance sheet counterpart sector code list

8

COUNT_SECTOR

Counterpart sector

AN2

CL_PS_COUNT_SECTOR

Payment and settlement system receiving/acquiring sector

10

7

9

10

7

9

10

CURRENCY_TRANS

Currency of transaction

AN3

CL_CURRENCY

Currency code list

8

11

8

10

11

SERIES_DENOM

Denomination of the series or special calculation

AN1

CL_SERIES_DENOM

Denomination of the series or special calculation code list

11

BS_SUFFIX

Balance sheet suffix

AN..3

CL_BS_SUFFIX

Balance sheet suffix code list

9

SEC_SUFFIX

Series suffix in securities context

AN1

CL_SEC_SUFFIX

Securities suffix code list

10

IR_BUS_COV

Interest rates business coverage

AN1

CL_IR_BUS_COV

Interest rates business coverage code list

Frequency. This dimension indicates the frequency of the reported time series. Data exchange specific requirements:

| — | for the ‘ECB_OFI1’ key family: when national data are only available at a lower frequency, i.e. half-yearly or annual, NCBs estimate quarterly data. When quarterly estimates are not feasible, data are nevertheless provided as quarterly time series, i.e. annual data are provided as yyyyQ4 and half-yearly data are provided as yyyyQ2 and yyyyQ4 with the remaining quarters either not reported or reported as missing with the observation status ‘L’, |
| --- | --- |

—

for the ‘ECB_OFI1’ key family: when national data are only available at a lower frequency, i.e. half-yearly or annual, NCBs estimate quarterly data. When quarterly estimates are not feasible, data are nevertheless provided as quarterly time series, i.e. annual data are provided as yyyyQ4 and half-yearly data are provided as yyyyQ2 and yyyyQ4 with the remaining quarters either not reported or reported as missing with the observation status ‘L’,

| — | for the ‘ECB_SEC1’ key family: if the required monthly data are not available and no estimates can be made, then quarterly or annual data can be sent. |
| --- | --- |

—

for the ‘ECB_SEC1’ key family: if the required monthly data are not available and no estimates can be made, then quarterly or annual data can be sent.

Reference area. This dimension relates to the country of residence of the reporting institution. In the ‘ECB_SEC1’ key family, it indicates the country of residence of the issuing sector (1).

Adjustment indicator. This dimension indicates whether a seasonal adjustment and/or a working day adjustment are applied

Balance sheet reference sector breakdown. This dimension refers to the reporting sector according to the breakdown defined in the associated code list.

Reference sector breakdown. This dimension indicates the reference sector for the structural financial indicators (in ‘ECB_SSI1’).

Securities issuing sector. This dimension refers to the sector of the securities issuers (in ‘ECB_SEC1’).

PSS information type. This dimension represents the general type of information to be provided in the context of the ‘ECB_PSS1’ key family.

PSS instrument. This dimension, used in the ‘ECB_PSS1’ key family, indicates the particular type of instrument/device used for the payment transactions, e.g. cards with a cash function or credit transfers, etc.

PSS entry point. This dimension is linked to the type of terminal or system through which the underlying payments transaction was done. For the correspondence of payment systems and PSS entry point code value, see Part 13 Annex III.

PSS data type. In the PSS context, this dimension gives the unit of measurement for the observation, i.e. whether a number or a value should be reported for the item (e.g. number of transactions per card, value of transactions per card, etc.).

Other financial intermediaries reporting sector breakdown. This dimension indicates the sector of the reporting institution within the OFI sector.

Investment funds reporting sector breakdown. This dimension indicates the sector of the reporting institution within the IF sector.

Structural financial indicator. This dimension is ‘ECB_SSI1’ key family specific and represents the type of structural financial indicator.

Balance sheet item. This dimension indicates the item of the MFI balance sheet as defined in Regulation ECB/2001/13.

Other financial intermediaries balance sheet item. This dimension indicates an item of the OFI balance sheet. OFIs concentrate on different financial activities depending on the type of institution, and not all balance sheet items apply to all types of intermediaries. Therefore, while most of the balance sheet items are common to all types of other financial intermediaries, ‘other assets’ and ‘other liabilities’ can have different definitions for different types of intermediaries. On the asset side, two different definitions are adopted for the ‘other assets’ item: (i) for all categories of OFIs except financial corporations engaged in lending (FCLs) this item includes loans; and (ii) for FCLs the item includes deposits, cash, investment fund shares, fixed assets and financial derivatives. With regards to the ‘other liabilities’ item: (i) for security and derivative dealers (SDDs) this item excludes debt securities, capital and reserves and financial derivatives; (ii) for FCLs this item includes financial derivatives; and (iii) for investment funds categories this item includes debt securities and capital and reserves.

Securities item. This dimension refers to the items taken from the list of items set up for the monetary union financial accounts (MUFA) in line with the ESA 95. It is only used for the ‘ECB_SEC1’ key family. Two instrument categories in the code list refer to ‘memorandum items’ which can be transmitted on a voluntary basis: ‘unquoted shares’ and ‘other equity’.

Investment funds assets and liabilities. This dimension relates the item of the IF's assets and liabilities as defined in Regulation ECB/2007/8.

Original maturity. For the ‘ECB_BSI1’, ‘ECB_IVF1’ and ‘ECB_OFI1’ key families, this dimension indicates the original maturity of the balance sheet item. For the ‘ECB_MIR1’ key family, this dimension indicates, for items on outstanding amounts, the breakdown by original maturity or period of notice of the deposits or loans; for items on new business, it indicates the breakdown by original maturity or period of notice in the case of deposits and the initial period of fixation in the case of loans.

Securities valuation. This dimension identifies the valuation method used for securities issues statistics, in the ‘ECB_SEC1’ key family.

Data type. This dimension describes the type of data reported in the ‘ECB_BSI1’, ‘ECB_SSI1’, ‘ECB_OFI1’ and ‘ECB_IVF1’ key families.

MIR data type. In the ‘ECB_MIR1’ key family, this dimension distinguishes MFI interest rates statistics from those relating to the volumes of new business or outstanding amounts.

Securities data type. This dimension indicates the type of data contained within the securities issues statistics in the ‘ECB_SEC1’ key family. Net issues are only provided if issues and redemptions cannot be separately identified.

Counterpart area. This dimension gives the area of residence of the counterpart of the relevant item.

Amount category. This dimension gives the category of the amount of new loans to non-financial corporations; new loans are also reported according to their size. It is only relevant for the ‘ECB_MIR1’ key family.

Balance sheet counterpart sector. This dimension is linked to the sectoral breakdown of the counterpart of balance sheet items.

Counterpart sector. This dimension, defined in the ‘ECB_PSS1’ key family, represents the sector breakdown of the type of beneficiary (counterpart) involved in the payment transaction.

Currency of transaction. This dimension describes the currency in which the following are denominated: (i) the MFI balance sheet items (for the ‘ECB_BSI1’ key family); (ii) the structural financial indicators (for the ‘ECB_SSI1’ key family); (iii) the deposits and loans (for the ‘ECB_MIR1’ key family); (iv) the IF assets and liabilities (for the ‘ECB_IVF1’ key family); (v) the payments transaction (for the ‘ECB_PSS1’ key family); and (vi) the OFI balance sheet items (for the ‘ECB_OFI1’ key family), or in which the securities are issued (for the ‘ECB_SEC1’ key family).

Denomination of the series or special calculation. This dimension indicates the currency of denomination in which the observations within a time series are expressed or specifies the underlying calculation.

Balance sheet suffix. This dimension, present in the ‘ECB_BSI1’ key family, gives the currency of denomination in which the observations within a time series are expressed or specifies the underlying calculation.

Series suffix in securities context. This dimension contains supplementary data types for derived series. It is only used for the ‘ECB_SEC1’ key family.

Interest rate business coverage. This dimension, ‘ECB_MIR1’ key family specific, indicates whether the MFI interest rates statistics refer to outstanding amounts or to a new business.

PART 4

Attributes

The sections below explain in detail the attributed associated with the exchanged data. Section 1 concentrates on the definition of the attributes per key family including their format and their attachment level. Section 2 shows the responsibility of the ESCB data exchange partners in the creation of attributes and maintenance as well as their status. Finally sections 3, 4 and 5 focus on the content of the attributes sorted by attachment level, respectively the sibling, time series and observation level.

Section 1:   Coded and uncoded attributes defined in the ECB_BSI1, ECB_SSI1, ECB_MIR1, ECB_OFI1, ECB_SEC1, ECB_IVF1, and ECB_PSS1 key families

In addition to the dimensions defining the series keys, a set of attributes is defined. The attributes are attached at various levels of the exchanged information: at sibling level, time series level or observation level. As illustrated below, they either take their value from pre-defined lists of codes or are uncoded, and are used to add textual explanations on relevant data aspects.

Attribute values are exchanged only when they are set for the first time and whenever they change with the exception of those mandatory attributes attached at observation level, which are attached to each observation and reported at every data transmission.

The table below provides information on the attributes defined for each key family under consideration, on the level at which they are attached, their format and the name of the code lists from which coded attributes take their values.

| Key families | Statistical concept | Format (2) | Code list |
| --- | --- | --- | --- |
| BSI | SSI | MIR | OFI | SEC | PSS | IVF | ATTRIBUTES AT SIBLING LEVEL | | (exchanged using the FNS group) |
| √ | √ | | √ | √ | | √ | TITLE | Title | AN..70 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | UNIT | Unit | AN..12 | CL_UNIT | Unit code list |
| √ | √ | √ | √ | √ | √ | √ | UNIT_MULT | Unit multiplier | AN..2 | CL_UNIT_MULT | Unit multiplier code list |
| √ | √ | √ | √ | √ | √ | √ | DECIMALS | Decimals | N1 | CL_DECIMALS | Decimals code list |
| √ | √ | √ | √ | √ | √ | √ | TITLE_COMPL | Title complement | AN..1050 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | NAT_TITLE | National language title | AN..350 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | COMPILATION | Compilation | AN..1050 | uncoded | |
| | √ | √ | √ | √ | | √ | COVERAGE | Coverage | AN..350 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | SOURCE_AGENCY | Source agency | AN3 | CL_ORGANISATION | Organisation code list |
| | | | | | √ | | METHOD_REF | Methodology reference | AN..1050 | uncoded | |
| | | | | | | | ATTRIBUTES AT TIME SERIES LEVEL | (exchanged using the FNS group) |
| √ | √ | √ | √ | √ | √ | √ | COLLECTION | Collection indicator | AN1 | CL_COLLECTION | Collection indicator code list |
| √ | √ | √ | √ | √ | √ | √ | DOM_SER_IDS | Domestic series identifier | AN..70 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | BREAKS | Breaks | AN..350 | uncoded | |
| √ | | | | | | | UNIT_INDEX_BASE | Unit index base | AN..35 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | PUBL_PUBLIC | Source publication | AN..1050 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | PUBL_MU | Source publication (Euro area only) | AN..1050 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | PUBL_ECB | Source publication (ECB only) | AN..1050 | uncoded | |
| | | | | | | | ATTRIBUTES AT OBSERVATION LEVEL | (exchanged together with the data in the main ARR segment except for OBS_COM exchanged within the FNS group) |
| √ | √ | √ | √ | √ | √ | √ | OBS_STATUS | Observation status | AN1 | CL_OBS_STATUS | Observation status code list |
| √ | √ | √ | √ | √ | √ | √ | OBS_CONF | Observation confidentiality | AN1 | CL_OBS_CONF | Observation confidentiality code list |
| √ | √ | √ | √ | √ | √ | √ | OBS_PRE_BREAK | Pre-break observation value | AN..15 | uncoded | |
| √ | √ | √ | √ | √ | √ | √ | OBS_COM | Observation comment | AN..1050 | uncoded | |

Key families

Statistical concept

Format (2)

Code list

BSI

SSI

MIR

OFI

SEC

PSS

IVF

ATTRIBUTES AT SIBLING LEVEL

(exchanged using the FNS group)

√

√

√

√

√

TITLE

Title

AN..70

uncoded

√

√

√

√

√

√

√

UNIT

Unit

AN..12

CL_UNIT

Unit code list

√

√

√

√

√

√

√

UNIT_MULT

Unit multiplier

AN..2

CL_UNIT_MULT

Unit multiplier code list

√

√

√

√

√

√

√

DECIMALS

Decimals

N1

CL_DECIMALS

Decimals code list

√

√

√

√

√

√

√

TITLE_COMPL

Title complement

AN..1050

uncoded

√

√

√

√

√

√

√

NAT_TITLE

National language title

AN..350

uncoded

√

√

√

√

√

√

√

COMPILATION

Compilation

AN..1050

uncoded

√

√

√

√

√

COVERAGE

Coverage

AN..350

uncoded

√

√

√

√

√

√

√

SOURCE_AGENCY

Source agency

AN3

CL_ORGANISATION

Organisation code list

√

METHOD_REF

Methodology reference

AN..1050

uncoded

ATTRIBUTES AT TIME SERIES LEVEL

(exchanged using the FNS group)

√

√

√

√

√

√

√

COLLECTION

Collection indicator

AN1

CL_COLLECTION

Collection indicator code list

√

√

√

√

√

√

√

DOM_SER_IDS

Domestic series identifier

AN..70

uncoded

√

√

√

√

√

√

√

BREAKS

Breaks

AN..350

uncoded

√

UNIT_INDEX_BASE

Unit index base

AN..35

uncoded

√

√

√

√

√

√

√

PUBL_PUBLIC

Source publication

AN..1050

uncoded

√

√

√

√

√

√

√

PUBL_MU

Source publication (Euro area only)

AN..1050

uncoded

√

√

√

√

√

√

√

PUBL_ECB

Source publication (ECB only)

AN..1050

uncoded

ATTRIBUTES AT OBSERVATION LEVEL

(exchanged together with the data in the main ARR segment except for OBS_COM exchanged within the FNS group)

√

√

√

√

√

√

√

OBS_STATUS

Observation status

AN1

CL_OBS_STATUS

Observation status code list

√

√

√

√

√

√

√

OBS_CONF

Observation confidentiality

AN1

CL_OBS_CONF

Observation confidentiality code list

√

√

√

√

√

√

√

OBS_PRE_BREAK

Pre-break observation value

AN..15

uncoded

√

√

√

√

√

√

√

OBS_COM

Observation comment

AN..1050

uncoded

Section 2:   Common attributes properties for the ECB_BSI1, ECB_SSI1, ECB_MIR1, ECB_OFI1, ECB_SEC1, ECB_IVF1 and ECB_PSS1: NCBs reporting to the ECB (3)

Each attribute is characterised by certain technical properties, which are listed in the table below.

| | Status | First value set, stored and disseminated by ... (4) | Modifiable by NCBs |
| --- | --- | --- | --- |
| TITLE_COMPL | M | ECB | No (*1) |
| NAT_TITLE | C | NCB | Yes |
| COMPILATION | C | NCB | Yes (*2) |
| COVERAGE (not BSI) | C | NCB | Yes (*2) |
| METHOD_REF | M | NCB | Yes |
| DOM_SER_IDS (5) | C | NCB | Yes |
| BREAKS | C | NCB | Yes |
| OBS_STATUS | M | NCB | Yes |
| OBS_CONF | C | NCB | Yes |
| OBS_PRE_BREAK | C | NCB | Yes |
| OBS_COM | C | NCB | Yes |
| | M: Mandatory,
  C: Conditional | | |

Status

First value set, stored and disseminated by ... (4)

Modifiable by NCBs

TITLE_COMPL

M

ECB

No (*1)

NAT_TITLE

C

NCB

Yes

COMPILATION

C

NCB

Yes (*2)

COVERAGE (not BSI)

C

NCB

Yes (*2)

METHOD_REF

M

NCB

Yes

DOM_SER_IDS (5)

C

NCB

Yes

BREAKS

C

NCB

Yes

OBS_STATUS

M

NCB

Yes

OBS_CONF

C

NCB

Yes

OBS_PRE_BREAK

C

NCB

Yes

OBS_COM

C

NCB

Yes

M: Mandatory,

C: Conditional

The definition of a set of attributes to be exchanged together with the data allows for additional information on the time series exchanged to be provided. Details of the information provided by the attributes for the ECB statistical key families under consideration are reported below.

Section 3:   Attributes at sibling level

Mandatory

TITLE_COMPL (Title complement). This attribute allows a larger number of characters than the attribute TITLE and for this reason replaces TITLE as the mandatory attribute to store the title of the series.

UNIT (Unit)

| BSI | For Euro area Member States: EUR |
| --- | --- |
| SSI | For Euro area Member States: EUR
  For series reported as absolute values and for indices: PURE_NUMB
  For the series reported as percentages: PCT |
| OFI | For Euro area Member States: EUR |
| MIR | For business volumes: EUR
  For interest rates: PCPA |
| SEC | For Euro area Member States: EUR |
| PSS | For series on original units (Annex III, Part 13, tables 4, 5, 7 and 8) and series on concentration ratios (Annex III, Part 13, tables 8 and 9): PURE_NUMB
  For series on value of transactions on TARGET2 (Annex III, Part 13, table 8): EUR
  For series on value of transactions by participating Member States (Annex III, Part 13, tables 6 and 9): EUR |
| IVF | For Euro area Member States: EUR |

BSI

For Euro area Member States: EUR

SSI

For Euro area Member States: EUR

For series reported as absolute values and for indices: PURE_NUMB

For the series reported as percentages: PCT

OFI

For Euro area Member States: EUR

MIR

For business volumes: EUR

For interest rates: PCPA

SEC

For Euro area Member States: EUR

PSS

For series on original units (Annex III, Part 13, tables 4, 5, 7 and 8) and series on concentration ratios (Annex III, Part 13, tables 8 and 9): PURE_NUMB

For series on value of transactions on TARGET2 (Annex III, Part 13, table 8): EUR

For series on value of transactions by participating Member States (Annex III, Part 13, tables 6 and 9): EUR

IVF

For Euro area Member States: EUR

UNIT_MULT (Unit multiplier)

| BSI | 6 |
| --- | --- |
| SSI | 0 |
| OFI | 6 |
| MIR (6) | For business volumes: 6 For interest rates: 0 |
| SEC | 6 |
| PSS | For series on original units except series on transactions (Annex III, Part 13, tables 4 and 7): 0
  For series on transactions (Annex III, Part 13, tables 5, 6, 8 and 9, except concentration ratios):6
  For series on concentration ratios (Annex III, Part 13, tables 8 and 9): 0 |
| IVF | 6 |

BSI

6

SSI

0

OFI

6

MIR (6)

For business volumes: 6 For interest rates: 0

SEC

6

PSS

For series on original units except series on transactions (Annex III, Part 13, tables 4 and 7): 0

For series on transactions (Annex III, Part 13, tables 5, 6, 8 and 9, except concentration ratios):6

For series on concentration ratios (Annex III, Part 13, tables 8 and 9): 0

IVF

6

DECIMALS (Decimals)

| BSI | 0 |
| --- | --- |
| SSI | For absolute values: 0 For index series and percentages: 4 |
| OFI | 0 |
| MIR | For business volumes: 0 For interest rates: 4 |
| SEC | 0 |
| PSS | Series on original units, except on transactions and concentration ratios (Annex III, Part 13, tables 4 and 7): 0
  Series on transactions and concentration ratios (Annex III, Part 13, tables 5, 6, 8 and 9): 3 |
| IVF | 0 |

BSI

0

SSI

For absolute values: 0 For index series and percentages: 4

OFI

0

MIR

For business volumes: 0 For interest rates: 4

SEC

0

PSS

Series on original units, except on transactions and concentration ratios (Annex III, Part 13, tables 4 and 7): 0

Series on transactions and concentration ratios (Annex III, Part 13, tables 5, 6, 8 and 9): 3

IVF

0

METHOD_REF (Methodology reference,). This attribute is only used for the PSS key family and indicates whether, for each time series or for part of it, the 2005 ‘enhanced’ definition or a previous definition is used. Two values are defined:

| PSS | The ‘enhanced’ definitions as implemented in the year 2005 are used: ‘2005’.
  Definitions indicated in previous years (2004 or earlier) are used: ‘Previous’. |
| --- | --- |

PSS

The ‘enhanced’ definitions as implemented in the year 2005 are used: ‘2005’.

Definitions indicated in previous years (2004 or earlier) are used: ‘Previous’.

The attribute should also indicate the period for which each definition applies. For example ‘2005 definitions for the whole series’, ‘2005 definitions as from data referred to 2003, previous definitions for the rest’, or ‘previous definitions up to data referred to 2004’.

Conditional

NAT_TITLE (National language title). NCBs may use the NAT_TITLE attribute in order to provide a precise description and other supplementary or distinguishing specifications in their national language. Although the use of upper and lower case letters does not cause problems, NCBs are asked to limit themselves to the Latin-1 character set. In general, the exchange of accented characters and extended alphanumeric symbols needs to be tested before regular use.

COMPILATION (Compilation). For the BSI, IVF and MIR key families this attribute may be used for further textual explanation of the compilation methods, weighting schemes and statistical procedures used to compile the underlying series, particularly if they diverge from the ECB rules and standards. In general, the structure of the required national explanatory notes is the following:

| — | data sources/data collection system, |
| --- | --- |

—

data sources/data collection system,

| — | compilation procedures (including description of estimates/assumptions made), |
| --- | --- |

—

compilation procedures (including description of estimates/assumptions made),

| — | deviations from the ECB's reporting instructions (geographical/sectoral classification and/or valuation methods), |
| --- | --- |

—

deviations from the ECB's reporting instructions (geographical/sectoral classification and/or valuation methods),

| — | information relating to the national legal framework. |
| --- | --- |

—

information relating to the national legal framework.

For the SSI key family, the attribute ‘compilation’ includes information on links to the EU regulatory framework for intermediaries other than credit institutions.

For the OFI key family, a detailed description of the information to be included under this attribute is provided in points 1-5 of the national explanatory notes (Annex III, Part 11).

Similarly, for the SEC key family, a detailed description of the information to be inserted under this attribute is provided in points 1, 2, 4, 5, 8, 9 and 10 of the national explanatory notes (Annex III, Part 12).

COVERAGE (Coverage)

| Information on | Notes |
| --- | --- |
| SSI | — | coverage of different categories of intermediaries |

Information on

Notes

SSI

—

coverage of different categories of intermediaries

| — | type of intermediary for the different indicators |
| --- | --- |

—

type of intermediary for the different indicators

| — | whether estimation was used in case of partial coverage |
| --- | --- |

—

whether estimation was used in case of partial coverage

| — | indication of grossing up (if any) |
| --- | --- |

—

indication of grossing up (if any)

OFI

| — | coverage of total assets/liabilities series |
| --- | --- |

—

coverage of total assets/liabilities series

| — | type of OFIs covered in the main categories |
| --- | --- |

—

type of OFIs covered in the main categories

| — | whether estimation was used in case of partial coverage |
| --- | --- |

—

whether estimation was used in case of partial coverage

| — | indication of grossing up (if any) |
| --- | --- |

—

indication of grossing up (if any)

| — | refer also to Part 11 of Annex III (national explanatory notes, point 6) |
| --- | --- |

—

refer also to Part 11 of Annex III (national explanatory notes, point 6)

MIR

| — | stratification criteria, selection procedure (equal probability/probability proportional to size/selection of biggest institutions) in case of sampling |
| --- | --- |

—

stratification criteria, selection procedure (equal probability/probability proportional to size/selection of biggest institutions) in case of sampling

SEC

| — | classification of issues |
| --- | --- |

—

classification of issues

| — | refer also to Part 12 of Annex III, Section 2 (Point 4) and Section 3 (Point 6) |
| --- | --- |

—

refer also to Part 12 of Annex III, Section 2 (Point 4) and Section 3 (Point 6)

SOURCE_AGENCY (Source agency). This attribute will be set by the ECB to a value representing the name of the NCB providing the data.

Section 4:   Attributes at time series level

Mandatory

COLLECTION (Collection indicator). This attribute provides information on the period or the point in time at which a time series is measured (e.g. beginning, middle or end of period) or an indication of whether data are averages.

| BSI | For outstanding amounts: end-of-period (E) For flows series: sum of observations through the period (S) |
| --- | --- |
| SSI | End-of-period (E) |
| OFI | For outstanding amounts: end-of-period (E) For flows series: sum of observations through the period (S) |
| MIR | For interest rates on outstanding amounts: end-of-period (E)
  For interest rates on new business: average of observations through the period (A)
  For business volumes on outstanding amounts: end-of-period (E)
  For the new business volumes: sum of (grossed up) observations through the period (S) |
| SEC: | For outstanding amounts: End-of-period (E)
  For flows series: sum of observations through the period (S) |
| PSS | For outstanding amounts (Annex III, Part 13, tables 4 and 7 and concentration ratios): end-of-period (E)
  For transactions (Annex III, Part 13, tables 5, 6, 8 and 9, except concentration ratios): sum of observations through the period (S) |
| IVF | For outstanding amounts: end-of-period (E)
  For flows series: sum of observations through the period (S) |

BSI

For outstanding amounts: end-of-period (E) For flows series: sum of observations through the period (S)

SSI

End-of-period (E)

OFI

For outstanding amounts: end-of-period (E) For flows series: sum of observations through the period (S)

MIR

For interest rates on outstanding amounts: end-of-period (E)

For interest rates on new business: average of observations through the period (A)

For business volumes on outstanding amounts: end-of-period (E)

For the new business volumes: sum of (grossed up) observations through the period (S)

SEC:

For outstanding amounts: End-of-period (E)

For flows series: sum of observations through the period (S)

PSS

For outstanding amounts (Annex III, Part 13, tables 4 and 7 and concentration ratios): end-of-period (E)

For transactions (Annex III, Part 13, tables 5, 6, 8 and 9, except concentration ratios): sum of observations through the period (S)

IVF

For outstanding amounts: end-of-period (E)

For flows series: sum of observations through the period (S)

Conditional

DOM_SER_IDS (Domestic series identifier). This attribute makes it possible to refer to the code used in national databases to identify the corresponding series (formulae using national reference codes can also be specified).

UNIT_INDEX_BASE (Unit index base). This attribute is mandatory when associated to a series key that expresses an index. It indicates the base reference and the base value for the indices and is only used for the series of the index of notional stocks derived by the ECB and disseminated to the ESCB. For this purpose it was initially set by the ECB to ‘
  Index Dec98=100
  ’ and was changed to ‘
  Index Dec01=100
  ’ when the ECB disseminated the October 2002 data.

BREAKS (Breaks). This attribute provides a description of breaks and major changes over time in the collection, reporting coverage and compilation of the series. In the case of breaks, state the extent to which old and new data may be considered comparable, where possible.

PUBL_PUBLIC, PUBL_MU, PUBL_ECB (Source publication, Source publication (Euro area only), Source publication (ECB only)). These attributes will be set by the ECB if the data are published in ECB publications, in either ECB public or ECB confidential publications. They give a reference (i.e. publications, items, etc.) to published data.

Section 5:   Attributes at observation level

If an NCB wishes to revise an attribute assigned at the observation level, the respective observation(s) must be re-submitted at the same time. If an NCB revises an observation without also providing the relevant attribute value, the existing values will be replaced by the default values.

Mandatory

OBS_STATUS (Observation status). NCBs report an observation status value attached to each exchanged observation. This attribute is mandatory and must be provided with every data transmission for each individual observation. When NCBs revise the value of this attribute, both the observation value (even if unchanged) and the new observation status flag should be retransmitted.

The list below specifies the expected values for this attribute, according to the agreed hierarchy, for the purpose of these statistics:

| ‘A’ | = | normal value (default for non-missing observations), |
| --- | --- | --- |
| ‘B’ | = | break value for the following key families: SSI, MIR, OFI and PSS (7), |
| ‘M’ | = | missing value, data do not exist, |
| ‘L’ | = | missing value, data exist but were not collected, |
| ‘E’ | = | estimated value (8), |
| ‘P’ | = | provisional value (this value can be used, in each data transmission, with reference to the last available observation, if this is considered provisional). |

‘A’

=

normal value (default for non-missing observations),

‘B’

=

break value for the following key families: SSI, MIR, OFI and PSS (7),

‘M’

=

missing value, data do not exist,

‘L’

=

missing value, data exist but were not collected,

‘E’

=

estimated value (8),

‘P’

=

provisional value (this value can be used, in each data transmission, with reference to the last available observation, if this is considered provisional).

In normal circumstances, numeric values should be reported with the observation status ‘A’ (normal value) attached. Otherwise, a value different from ‘A’ is given according to the list above. If an observation is qualified by two characteristics, the most important is reported, according to the hierarchy shown above.

In each data transmission, the most recent available observations can be reported as provisional, and flagged with observation status value ‘P’, if these are considered provisional. These observations take definite values and are reported with observation status flags ‘A’, at a later stage when the new revised values and observation status flags overwrite the provisional ones.

Missing values (‘-’) are reported when it is not possible to report a numeric value (e.g. owing to non-existent data or because data are not collected). A missing observation should never be reported as a ‘zero’, since zero is a normal numeric value that indicates a precise and valid amount. If NCBs are unable to identify the reason for a missing value or if they cannot use the whole range of values presented in the CL_OBS_STATUS code list for reporting missing observations (‘L’ or ‘M’), the value ‘M’ should be used.

| — | When, due to local statistical conditions, data for a time series are not collected either on specific dates or for the total length of the time series (the underlying economic phenomenon exists, but is not monitored statistically), a missing value is reported (‘-’) with observation status ‘L’ for each period, |
| --- | --- |

—

When, due to local statistical conditions, data for a time series are not collected either on specific dates or for the total length of the time series (the underlying economic phenomenon exists, but is not monitored statistically), a missing value is reported (‘-’) with observation status ‘L’ for each period,

| — | When, due to local market practices or to the legal/economic framework, a time series (or part of it) is not applicable (the underlying phenomenon does not exist), a missing value is reported (‘-’) with observation status ‘M’. |
| --- | --- |

—

When, due to local market practices or to the legal/economic framework, a time series (or part of it) is not applicable (the underlying phenomenon does not exist), a missing value is reported (‘-’) with observation status ‘M’.

Conditional

OBS_CONF (Observation confidentiality). NCBs report an observation confidentiality value attached to each exchanged observation. While this attribute is defined as conditional in the ECB structural definition file, it should be provided at every data transmission for each individual observation, as each confidential observation must be appropriately flagged. When NCBs revise the value of this attribute, both the associated observation value and the observation status flag (even if unchanged) should be retransmitted.

The list below specifies the expected values for this attribute for the purpose of these statistics:

| ‘F’ | = | free for publication, |
| --- | --- | --- |
| ‘N’ | = | not for publication, restricted for internal use only, |
| ‘C’ | = | confidential statistical information in the sense of Article 8 of Council Regulation (EC) No 2533/98, |
| ‘S’ | = | secondary confidentiality set and managed by the receiver, not for publication, |
| ‘D’ | = | secondary confidentiality set by the sender, not for publication. This code can be used by the NCBs that already differentiate between primary and secondary confidentiality in their reporting system. If not, the reporting NCB must use ‘C’ for flagging the secondary confidentiality. |

‘F’

=

free for publication,

‘N’

=

not for publication, restricted for internal use only,

‘C’

=

confidential statistical information in the sense of Article 8 of Council Regulation (EC) No 2533/98,

‘S’

=

secondary confidentiality set and managed by the receiver, not for publication,

‘D’

=

secondary confidentiality set by the sender, not for publication. This code can be used by the NCBs that already differentiate between primary and secondary confidentiality in their reporting system. If not, the reporting NCB must use ‘C’ for flagging the secondary confidentiality.

OBS_PRE_BREAK (Pre-break observation value). This attribute contains the pre-break observation value, which is a numeric field like the observation (9). In general, it is provided when a break occurs; in this case the observation status must be set to ‘B’ (break value).

For the purpose of the BSI, IVF and OFI key family, this attribute is not requested since this information is already available from the reclassification series. It has been added to the list of attributes since it is part of the common subset of attributes for all key families.

OBS_COM (Observation comment). This attribute can be used to provide textual comments at the observation level (e.g. describing the estimate made for a specific observation due to lack of data, explaining the reason for a possible abnormal observation or giving details of a change in the reported time series).

---

(1)  For NCBs, the country of residence of the issuing sector is the NCB's country of residence.

(2)  This indicates the number of letters/digits allowed for the transmission of each attribute (e.g. AN..1050 means a string alpha-numeric up to 1050-characters long, AN1 means one alpha-numeric character, while N1 means 1 digit).

(3)  All attributers specified in the table in Section 1, which are set by the ECB, are not covered in this table.

(*1)  If an NCB would like to make a modification, it needs to consult with the ECB, which will then implement the change.

(*2)  Changes are communicated to the responsible ECB business area by fax/e-mail.

(4)  ECB refers here to the ECB Directorate General Statistics.

(5)  The ECB recommends that the NCBs deliver these values to ensure more transparent communications.

(6)  Interest rates data are submitted as percentages.

(7)  If OBS_STATUS is reported as ‘B’ a value has to be reported under the attribute OBS_PRE_BREAK.

(8)  The observation status ‘E’ is to be adopted for all observations or periods of data that are the result of estimates and cannot be considered as normal values.

(9)  The four objects observation value plus OBS_STATUS, OBS_CONF and OBS_PRE_BREAK are treated as one entity. This means that NCBs are obliged to send all complementary information for an observation. (When attributes are not reported, their previous values are overwritten by default values.)

---

ANNEX V

FLOW ADJUSTMENTS IN THE CONTEXT OF BSI AND IF STATISTICS

PART 1

Framework and general description of the adjustment procedure

Section 1:   Framework

| 1. | The framework to obtain flow statistics for MFI balance sheet items (BSI) and investment funds (IF) assets and liabilities statistics is based on the ESA 95 (1). Deviations from this international standard are made to both the data content and statistical concept denominations, where necessary. This Annex is interpreted according to the ESA 95, unless Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector, Regulation ECB/2007/8 of 27 July 2007 concerning statistics on the assets and liabilities of investment funds or this Guideline, explicitly or implicitly, overrides its provisions. |
| --- | --- |

1.

The framework to obtain flow statistics for MFI balance sheet items (BSI) and investment funds (IF) assets and liabilities statistics is based on the ESA 95 (1). Deviations from this international standard are made to both the data content and statistical concept denominations, where necessary. This Annex is interpreted according to the ESA 95, unless Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector, Regulation ECB/2007/8 of 27 July 2007 concerning statistics on the assets and liabilities of investment funds or this Guideline, explicitly or implicitly, overrides its provisions.

| 2. | In the context of BSI and IF statistics, flow data are measured in terms of financial transactions. Financial transactions are defined as the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument, i.e. the sum of all financial transactions that occur during the relevant reporting period (2). Flow data covering each item specified in Regulation ECB/2001/13 and Regulation ECB/2007/8 are calculated on a net basis, i.e. there is no requirement to identify gross financial transactions or turnover (3). The method of valuation for each transaction is to take the value at which assets are acquired/disposed of and/or liabilities are created, liquidated or exchanged. Nevertheless, Regulation ECB/2001/13 and Regulation ECB/2007/8 permit deviations from ESA as regards flows in respect of the concept of financial transactions. |
| --- | --- |

2.

In the context of BSI and IF statistics, flow data are measured in terms of financial transactions. Financial transactions are defined as the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument, i.e. the sum of all financial transactions that occur during the relevant reporting period (2). Flow data covering each item specified in Regulation ECB/2001/13 and Regulation ECB/2007/8 are calculated on a net basis, i.e. there is no requirement to identify gross financial transactions or turnover (3). The method of valuation for each transaction is to take the value at which assets are acquired/disposed of and/or liabilities are created, liquidated or exchanged. Nevertheless, Regulation ECB/2001/13 and Regulation ECB/2007/8 permit deviations from ESA as regards flows in respect of the concept of financial transactions.

Section 2:   Calculation of flows data by the ECB and reporting of adjustment data from the NCBs to the ECB

1.   Introduction

| 1. | The European Central Bank (ECB) calculates flows data by taking, for each asset and liability item, the difference between stock positions at end-period reporting dates and then removing the effect of developments that are not the result of transactions, i.e. ‘other changes’. ‘Other changes’ are grouped into two main categories ‘reclassifications and other adjustments’ and ‘revaluation adjustments’ (4). |
| --- | --- |

1.

The European Central Bank (ECB) calculates flows data by taking, for each asset and liability item, the difference between stock positions at end-period reporting dates and then removing the effect of developments that are not the result of transactions, i.e. ‘other changes’. ‘Other changes’ are grouped into two main categories ‘reclassifications and other adjustments’ and ‘revaluation adjustments’ (4).

| 2. | National central banks (NCBs) report ‘reclassification and other adjustments’ and ‘revaluation adjustments’ to the ECB so that these non-transaction effects can be removed in the calculation of flow statistics.
  In the case of BSI statistics, NCBs report adjustment data to the ECB in accordance with Part 1 of Annex III. The ‘revaluation adjustments’ reported by the NCBs consist of write-offs/write-downs of loans and revaluation adjustments due to price changes. Revaluation adjustments due to exchange rate changes are calculated by the ECB (5).
  In the case of IF statistics, NCBs report adjustment data to the ECB in accordance with Part 14 of Annex III. The ‘revaluations adjustments’ reported by the NCBs consist of revaluation adjustments due to price and exchange rate changes. |
| --- | --- |

2.

National central banks (NCBs) report ‘reclassification and other adjustments’ and ‘revaluation adjustments’ to the ECB so that these non-transaction effects can be removed in the calculation of flow statistics.

In the case of BSI statistics, NCBs report adjustment data to the ECB in accordance with Part 1 of Annex III. The ‘revaluation adjustments’ reported by the NCBs consist of write-offs/write-downs of loans and revaluation adjustments due to price changes. Revaluation adjustments due to exchange rate changes are calculated by the ECB (5).

In the case of IF statistics, NCBs report adjustment data to the ECB in accordance with Part 14 of Annex III. The ‘revaluations adjustments’ reported by the NCBs consist of revaluation adjustments due to price and exchange rate changes.

2.   Reclassifications and other adjustments

| 1. | NCBs compile data on ‘reclassifications and other adjustments’, as requested by this Guideline, using supervisory information, plausibility checks, ad hoc enquiries (e.g. related to outliers), national statistical requirements, information on joiners and leavers of the reporting population and any other source available to them. The ECB is not expected to make ex post adjustments unless the NCBs identify sharp changes in the final data. |
| --- | --- |

1.

NCBs compile data on ‘reclassifications and other adjustments’, as requested by this Guideline, using supervisory information, plausibility checks, ad hoc enquiries (e.g. related to outliers), national statistical requirements, information on joiners and leavers of the reporting population and any other source available to them. The ECB is not expected to make ex post adjustments unless the NCBs identify sharp changes in the final data.

| 2. | NCBs identify changes in stocks that are due to reclassifications and enter the net amount identified under ‘reclassifications and other adjustments’. A net increase in stocks due to reclassifications is entered with a positive sign, a net decrease in stocks with a negative sign. |
| --- | --- |

2.

NCBs identify changes in stocks that are due to reclassifications and enter the net amount identified under ‘reclassifications and other adjustments’. A net increase in stocks due to reclassifications is entered with a positive sign, a net decrease in stocks with a negative sign.

| 3. | In principle, the NCBs send all ‘reclassifications and other adjustments’. As a minimum, the NCBs send all ‘reclassifications and other adjustments’ above EUR 50 million. This threshold is intended to help the NCBs decide whether to make an adjustment or not. However, when information is not readily available or of a poor quality, a decision can be made either to do nothing or to make estimates. For this reason, flexibility is needed in the operation of such a threshold, not least because of the heterogeneity of existing procedures for calculating adjustments. For example, where relatively detailed information is collected regardless of the threshold, it may be counterproductive to try to apply such a threshold. |
| --- | --- |

3.

In principle, the NCBs send all ‘reclassifications and other adjustments’. As a minimum, the NCBs send all ‘reclassifications and other adjustments’ above EUR 50 million. This threshold is intended to help the NCBs decide whether to make an adjustment or not. However, when information is not readily available or of a poor quality, a decision can be made either to do nothing or to make estimates. For this reason, flexibility is needed in the operation of such a threshold, not least because of the heterogeneity of existing procedures for calculating adjustments. For example, where relatively detailed information is collected regardless of the threshold, it may be counterproductive to try to apply such a threshold.

3.   Revaluation adjustments

| 1. | In order to derive ‘revaluation adjustments’, NCBs may need to calculate the adjustments from transactions, security-by-security data or other data reported by the reporting population and/or estimate the adjustments in respect of some of the breakdowns not reported by the reporting population because they are not considered as ‘minimum requirements’. |
| --- | --- |

1.

In order to derive ‘revaluation adjustments’, NCBs may need to calculate the adjustments from transactions, security-by-security data or other data reported by the reporting population and/or estimate the adjustments in respect of some of the breakdowns not reported by the reporting population because they are not considered as ‘minimum requirements’.

| 2. | The ‘revaluation adjustments’ are compiled by NCBs on the basis of data reported by the reporting populations according to Regulation ECB/2001/13 for BSI statistics and Regulation ECB/2007/8 for IF statistics. Reporting agents are subject to minimum reporting requirements, which ensure the minimum required in order to compile and estimate adjustments in respect of the full set of data required by the ECB. NCBs are permitted to collect additional data from reporting agents. In any case, the NCBs are required to submit a full set of data to the ECB according to Part 1 of Annex III for BSI statistics and Part 14 of Annex III for IF statistics. |
| --- | --- |

2.

The ‘revaluation adjustments’ are compiled by NCBs on the basis of data reported by the reporting populations according to Regulation ECB/2001/13 for BSI statistics and Regulation ECB/2007/8 for IF statistics. Reporting agents are subject to minimum reporting requirements, which ensure the minimum required in order to compile and estimate adjustments in respect of the full set of data required by the ECB. NCBs are permitted to collect additional data from reporting agents. In any case, the NCBs are required to submit a full set of data to the ECB according to Part 1 of Annex III for BSI statistics and Part 14 of Annex III for IF statistics.

PART 2

Detailed description of flow adjustments

Section 1:   Reclassifications and other adjustments

1.   Changes in the composition of the reporting sector

| 1. | Changes in the composition of the reporting sector may give rise to the transfer of business across economic sector boundaries. Such transfers do not represent transactions and are therefore treated as an adjustment in ‘reclassifications and other adjustments’. |
| --- | --- |

1.

Changes in the composition of the reporting sector may give rise to the transfer of business across economic sector boundaries. Such transfers do not represent transactions and are therefore treated as an adjustment in ‘reclassifications and other adjustments’.

| 2. | An institution that joins the reporting sector may transfer business into the sector, whereas an institution leaving the reporting sector may transfer business out of the sector. However, to the extent that the joining institution starts its business ex novo after having joined the reporting sector, this represents a transaction flow that is not removed from the statistical flow (6). Similarly, where a leaving institution decreases its activities prior to leaving the reporting sector, this is captured in the statistical flow. |
| --- | --- |

2.

An institution that joins the reporting sector may transfer business into the sector, whereas an institution leaving the reporting sector may transfer business out of the sector. However, to the extent that the joining institution starts its business ex novo after having joined the reporting sector, this represents a transaction flow that is not removed from the statistical flow (6). Similarly, where a leaving institution decreases its activities prior to leaving the reporting sector, this is captured in the statistical flow.

| 3. | The impact of a transfer of a business into/out of the reporting sector on the asset and liability items depends, inter alia, on whether there is full reporting or ‘tail’ reporting by some reporting agents. Where all reporting agents are subject to full reporting, i.e. there is no ‘tail’, an institution joining the reporting sector reports its first data after a suitable interval, usually at the end of the month in which it joins or at the next end-quarter. Similarly, the data of an institution leaving the reporting sector is removed at the time of its departure, to coincide with the last reported data. To the extent that the first/last assets and liabilities reported are transferred into/out of the reporting sector, an adjustment may be made in the reporting period in which this transfer occurs. Where institutions join or leave as reporters in the reporting ‘tail’, the impact on the asset and liability items depends on the grossing-up procedure that is used. |
| --- | --- |

3.

The impact of a transfer of a business into/out of the reporting sector on the asset and liability items depends, inter alia, on whether there is full reporting or ‘tail’ reporting by some reporting agents. Where all reporting agents are subject to full reporting, i.e. there is no ‘tail’, an institution joining the reporting sector reports its first data after a suitable interval, usually at the end of the month in which it joins or at the next end-quarter. Similarly, the data of an institution leaving the reporting sector is removed at the time of its departure, to coincide with the last reported data. To the extent that the first/last assets and liabilities reported are transferred into/out of the reporting sector, an adjustment may be made in the reporting period in which this transfer occurs. Where institutions join or leave as reporters in the reporting ‘tail’, the impact on the asset and liability items depends on the grossing-up procedure that is used.

| 4. | Most of the information needed to make an adjustment for changes in statistical coverage is usually available from within the statistical reporting system. However, it may be necessary for the NCBs to collect ad hoc information from institutions entering the reporting sector in order to determine whether the first reported assets and liabilities have been transferred from outside the reporting sector or built up after entry. Similar information is collected from those institutions leaving the reporting sector. |
| --- | --- |

4.

Most of the information needed to make an adjustment for changes in statistical coverage is usually available from within the statistical reporting system. However, it may be necessary for the NCBs to collect ad hoc information from institutions entering the reporting sector in order to determine whether the first reported assets and liabilities have been transferred from outside the reporting sector or built up after entry. Similar information is collected from those institutions leaving the reporting sector.

| 5. | The net effect of the joiners or leavers on the aggregated assets and liabilities of the reporting sector is calculated by aggregating the first assets and liabilities reported by new entrants and the last assets and liabilities reported by the leavers and, for each item, taking the difference between the two. This net figure is entered under ‘reclassifications and other adjustments’. In certain circumstances there can be an effect on the counterparties’ reporting, so this effect must also be included in the adjustments, in this case as a change in sector. For instance, if an MFI surrenders its authorisation but continues to operate as an OFI funded through the interbank market, then there is an artificial rise in MFI lending to OFIs, which requires an adjustment (covered by ‘changes in the classification of counterparty sector’). |
| --- | --- |

5.

The net effect of the joiners or leavers on the aggregated assets and liabilities of the reporting sector is calculated by aggregating the first assets and liabilities reported by new entrants and the last assets and liabilities reported by the leavers and, for each item, taking the difference between the two. This net figure is entered under ‘reclassifications and other adjustments’. In certain circumstances there can be an effect on the counterparties’ reporting, so this effect must also be included in the adjustments, in this case as a change in sector. For instance, if an MFI surrenders its authorisation but continues to operate as an OFI funded through the interbank market, then there is an artificial rise in MFI lending to OFIs, which requires an adjustment (covered by ‘changes in the classification of counterparty sector’).

| 6. | Changes in the investment policy of an IF, including money market fund (MMF), are possible in the EU Member States. Any change in investment policy has to be agreed by and communicated to the investors prior to a change. The communication channels include letters, advertisements in newspapers, the general meeting of the shareholders, etc. If an investor takes no action, the investor is considered to have given their implicit approval to the fund’s change in investment policy. This means that unilateral changes in investment policy are not possible in the EU. Therefore, the fact that investors stay with a fund after a policy change, is regarded as the conscious decision of these investors to amend their portfolio allocation from one sector (MFIs) to another (IFs) or from one fund type to another (within IFs). In statistical terms, the situation is the same as an investor withdrawing money from one fund and investing into another fund. Both situations are treated in the same way, i.e. as genuine financial transactions where reclassification adjustments are not reported. Hence, the default is that a change in a fund’s investment policy, covering both MMFs in BSI statistics and IF statistics, is recorded as a financial transaction. An NCB may deviate from this default and report a reclassification adjustment only if it has ex ante information that the policy change was not due to a conscious decision made by the investors. |
| --- | --- |

6.

Changes in the investment policy of an IF, including money market fund (MMF), are possible in the EU Member States. Any change in investment policy has to be agreed by and communicated to the investors prior to a change. The communication channels include letters, advertisements in newspapers, the general meeting of the shareholders, etc. If an investor takes no action, the investor is considered to have given their implicit approval to the fund’s change in investment policy. This means that unilateral changes in investment policy are not possible in the EU. Therefore, the fact that investors stay with a fund after a policy change, is regarded as the conscious decision of these investors to amend their portfolio allocation from one sector (MFIs) to another (IFs) or from one fund type to another (within IFs). In statistical terms, the situation is the same as an investor withdrawing money from one fund and investing into another fund. Both situations are treated in the same way, i.e. as genuine financial transactions where reclassification adjustments are not reported. Hence, the default is that a change in a fund’s investment policy, covering both MMFs in BSI statistics and IF statistics, is recorded as a financial transaction. An NCB may deviate from this default and report a reclassification adjustment only if it has ex ante information that the policy change was not due to a conscious decision made by the investors.

2.   Changes in structure

| 1. | A change in structure is the appearance and disappearance of certain financial assets and liabilities arising from restructuring. It typically refers to mergers, acquisitions and divisions. When a reporting institution disappears because it is absorbed by one or more other reporting institutions, all financial assets and liabilities that existed between that reporting institution and those that absorbed it disappear from the system. |
| --- | --- |

1.

A change in structure is the appearance and disappearance of certain financial assets and liabilities arising from restructuring. It typically refers to mergers, acquisitions and divisions. When a reporting institution disappears because it is absorbed by one or more other reporting institutions, all financial assets and liabilities that existed between that reporting institution and those that absorbed it disappear from the system.

| 2. | The information source by which to identify these adjustments are the final assets and liabilities reported by the old institutions and the first assets and liabilities reported by the new institutions. |
| --- | --- |

2.

The information source by which to identify these adjustments are the final assets and liabilities reported by the old institutions and the first assets and liabilities reported by the new institutions.

| 3. | The NCBs identify the outstanding balances between the institutions that are restructured. These amounts are created or netted due to the merger, acquisition or division and are not real transactions. Therefore, they are considered as ‘reclassifications and other adjustments’. Revaluation effects can be associated with changes in structure and are compiled separately. |
| --- | --- |

3.

The NCBs identify the outstanding balances between the institutions that are restructured. These amounts are created or netted due to the merger, acquisition or division and are not real transactions. Therefore, they are considered as ‘reclassifications and other adjustments’. Revaluation effects can be associated with changes in structure and are compiled separately.

| 4. | For a complete analysis of changes in structure, together with other developments arising from mergers, acquisitions and splits, see Appendix 1. |
| --- | --- |

4.

For a complete analysis of changes in structure, together with other developments arising from mergers, acquisitions and splits, see Appendix 1.

3.   Reclassification of assets and liabilities

| 1. | A change, for example, in the sector or instrument classification of their counterparties leads reporting agents to reclassify asset/liability items vis-à-vis these counterparties. Such reclassification results in a change in the reported stock position in the period in which the transfer takes place. As this change is a book-entry transfer of business between sectors and instrument classes and does not represent a transaction, an adjustment must be introduced to remove its impact from the flow statistics. |
| --- | --- |

1.

A change, for example, in the sector or instrument classification of their counterparties leads reporting agents to reclassify asset/liability items vis-à-vis these counterparties. Such reclassification results in a change in the reported stock position in the period in which the transfer takes place. As this change is a book-entry transfer of business between sectors and instrument classes and does not represent a transaction, an adjustment must be introduced to remove its impact from the flow statistics.

| 2. | Changes in classification occur for a number of reasons. A change in the sectoral classification of counterparties may occur because a public sector body is transferred to the private sector or because mergers/demergers alter the principal activity of corporations. Securitisations almost always involve financial transactions; however, where they involve only an accounting change, they would be included here. |
| --- | --- |

2.

Changes in classification occur for a number of reasons. A change in the sectoral classification of counterparties may occur because a public sector body is transferred to the private sector or because mergers/demergers alter the principal activity of corporations. Securitisations almost always involve financial transactions; however, where they involve only an accounting change, they would be included here.

| 3. | It may be difficult for NCBs to identify the reclassification of assets and liabilities because they are normally indistinguishable from other movements within the assets and liabilities. In view of this, the NCBs focus on identifying changes through the reported assets and liabilities, i.e. plausibility checking, or by using supervisory information, ad hoc additional information (e.g. related to outliers), national statistical requirements, information on reporting population joiners and leavers, and any other available sources. Where potential changes due to reclassifications have been identified, reporting agents are asked for ad hoc information on the precise impact on the reported balance sheet. As reclassifications are usually identified outside of the standard reporting network, it is accepted that NCBs focus on removing significant changes. |
| --- | --- |

3.

It may be difficult for NCBs to identify the reclassification of assets and liabilities because they are normally indistinguishable from other movements within the assets and liabilities. In view of this, the NCBs focus on identifying changes through the reported assets and liabilities, i.e. plausibility checking, or by using supervisory information, ad hoc additional information (e.g. related to outliers), national statistical requirements, information on reporting population joiners and leavers, and any other available sources. Where potential changes due to reclassifications have been identified, reporting agents are asked for ad hoc information on the precise impact on the reported balance sheet. As reclassifications are usually identified outside of the standard reporting network, it is accepted that NCBs focus on removing significant changes.

4.   Adjustments of reporting errors

Within the limits defined by the revision policy, NCBs correct reporting errors in the stock data as soon as the errors are identified. Ideally, the corrections entirely remove the error from the data, especially where the error affects a single period or a limited time range. In these circumstances, no break in series occurs. However, where the error affects historical data and no correction of past data is made or is made only for a limited time range, then a break occurs between the first period with the corrected figure and the last period containing the incorrect figure. In this case, NCBs identify the size of the break that occurs and enter an adjustment under ‘reclassifications and other adjustments’.

Section 2:   Revaluation adjustments

1.   Write-offs/write-downs of loans

The adjustment for ‘write-offs/write-downs’ refers to the impact of changes in the value of loans recorded on the balance sheet that are caused by the application of write-offs/write-downs of loans. This adjustment also reflects the changes in the level of loan-loss provisions, if an NCB decides that the outstanding stocks are recorded net of provisions. Write-offs recognised at the time the loans are sold or transferred to a third party are also included, where identifiable.

2.   Revaluation adjustments due to price changes

| 1. | The adjustment of the price revaluation of assets and liabilities refers to fluctuations in the valuation of assets and liabilities that arise because of a change in the price at which assets and liabilities are recorded or traded. The adjustment includes the changes that occur over time in the value of end-period stocks because of changes in the reference value at which they are recorded, i.e. holding gains/losses. It may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect. |
| --- | --- |

1.

The adjustment of the price revaluation of assets and liabilities refers to fluctuations in the valuation of assets and liabilities that arise because of a change in the price at which assets and liabilities are recorded or traded. The adjustment includes the changes that occur over time in the value of end-period stocks because of changes in the reference value at which they are recorded, i.e. holding gains/losses. It may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.

| 2. | The nature and extent of ‘revaluation adjustments’ are determined by the adopted method of valuation. Although it is recommended that both sides of the balance sheet are recorded at market value, in practice, a variety of different valuation methods may be employed on both the liabilities and the assets sides. This is acceptable as long as the book value does not diverge significantly from the market value. |
| --- | --- |

2.

The nature and extent of ‘revaluation adjustments’ are determined by the adopted method of valuation. Although it is recommended that both sides of the balance sheet are recorded at market value, in practice, a variety of different valuation methods may be employed on both the liabilities and the assets sides. This is acceptable as long as the book value does not diverge significantly from the market value.

Section 3:   Revaluation adjustments due to exchange rate changes

| 1. | For the purposes of submitting statistical data to the ECB, the NCBs ensure that asset and liability positions denominated in foreign currencies are translated into euro using the market exchange rate on the last day of the period. The ECB reference exchange rate is the common rate that is used (7). |
| --- | --- |

1.

For the purposes of submitting statistical data to the ECB, the NCBs ensure that asset and liability positions denominated in foreign currencies are translated into euro using the market exchange rate on the last day of the period. The ECB reference exchange rate is the common rate that is used (7).

| 2. | Movements in exchange rates against the euro that occur between end-period reporting dates give rise to changes in the value of foreign currency assets and liabilities when expressed in euro. As these changes represent holding gains/losses and are not due to financial transactions, these effects need to be removed from the flow data. Revaluation adjustments due to exchange rate changes may also contain changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect. |
| --- | --- |

2.

Movements in exchange rates against the euro that occur between end-period reporting dates give rise to changes in the value of foreign currency assets and liabilities when expressed in euro. As these changes represent holding gains/losses and are not due to financial transactions, these effects need to be removed from the flow data. Revaluation adjustments due to exchange rate changes may also contain changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.

PART 3

BSI statistics — flow adjustments

Section 1:   Introduction

| 1. | In the case of BSI statistics, each NCB submits separate adjustment data covering its own balance sheet and the other MFIs’ balance sheet. Adjustments to the ECB balance sheet are also internally compiled by the ECB Directorate Internal Finance. The NCBs submit adjustments for all items on the MFIs balance sheet according to the frequency indicated in Article 3 (2) of this Guideline. In this process, NCBs may need to calculate and/or estimate adjustments for some of the breakdowns not reported by the MFIs because they are not considered ‘minimum requirements’ in Regulation ECB/2001/13, Annex I, Part 2, Table 1A. Part 1 of Annex III of this Guideline indicates whether only ‘reclassifications and other adjustments’ or also ‘revaluation adjustments’ need to be submitted to the ECB.
  The adjustments for movements in exchange rates are calculated by the ECB. For this reason, adjustments provided by the NCBs in respect of balances denominated in foreign currencies exclude the effect of changes due to the exchange rate. |
| --- | --- |

1.

In the case of BSI statistics, each NCB submits separate adjustment data covering its own balance sheet and the other MFIs’ balance sheet. Adjustments to the ECB balance sheet are also internally compiled by the ECB Directorate Internal Finance. The NCBs submit adjustments for all items on the MFIs balance sheet according to the frequency indicated in Article 3 (2) of this Guideline. In this process, NCBs may need to calculate and/or estimate adjustments for some of the breakdowns not reported by the MFIs because they are not considered ‘minimum requirements’ in Regulation ECB/2001/13, Annex I, Part 2, Table 1A. Part 1 of Annex III of this Guideline indicates whether only ‘reclassifications and other adjustments’ or also ‘revaluation adjustments’ need to be submitted to the ECB.

The adjustments for movements in exchange rates are calculated by the ECB. For this reason, adjustments provided by the NCBs in respect of balances denominated in foreign currencies exclude the effect of changes due to the exchange rate.

| 2. | Flow adjustments are subject to the same double-entry accounting system as stocks. In all cases, adjustments have a counterpart which, in many cases, is likely to be ‘capital and reserves’ or ‘remaining liabilities’, depending on the operation or the national accounting rules. |
| --- | --- |

2.

Flow adjustments are subject to the same double-entry accounting system as stocks. In all cases, adjustments have a counterpart which, in many cases, is likely to be ‘capital and reserves’ or ‘remaining liabilities’, depending on the operation or the national accounting rules.

| 3. | In principle, the following guidance is given for the transaction values of deposits/loans and securities. The transaction value of deposits/loans excludes fees, etc (8). The transaction value of a deposit/loan excludes accrued interest that is receivable/payable but has not yet been received or paid. Instead, accrued interest on deposits/loans is recorded under ‘remaining assets’ or ‘remaining liabilities’, as appropriate. The transaction value of securities held and issued is consistent with the principles on the recording and reporting of stocks according to Regulation ECB/2001/13. No rule is contained in the aforementioned Regulation on the classification of accrued interest of securities. This can imply the inclusion/exclusion of accrued interest on the stock data compiled on securities. To harmonise treatment across countries, and considering that to distinguish between accrued interest and price changes is a crucial problem and that some conceptual problems may arise with regard to the definition of interest rates on negotiable instruments, a flexible and simple rule is applied, as follows:






  (a) | if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it is excluded from the transaction value and, instead, indistinguishably included within ‘revaluation adjustments’; |
| --- | --- | --- |

3.

In principle, the following guidance is given for the transaction values of deposits/loans and securities. The transaction value of deposits/loans excludes fees, etc (8). The transaction value of a deposit/loan excludes accrued interest that is receivable/payable but has not yet been received or paid. Instead, accrued interest on deposits/loans is recorded under ‘remaining assets’ or ‘remaining liabilities’, as appropriate. The transaction value of securities held and issued is consistent with the principles on the recording and reporting of stocks according to Regulation ECB/2001/13. No rule is contained in the aforementioned Regulation on the classification of accrued interest of securities. This can imply the inclusion/exclusion of accrued interest on the stock data compiled on securities. To harmonise treatment across countries, and considering that to distinguish between accrued interest and price changes is a crucial problem and that some conceptual problems may arise with regard to the definition of interest rates on negotiable instruments, a flexible and simple rule is applied, as follows:

(a)

if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it is excluded from the transaction value and, instead, indistinguishably included within ‘revaluation adjustments’;

| (b) | if accrued interest is excluded from the stock value of the securities to which it relates in the statistical balance sheet, it is to be classified under ‘remaining assets’ or ‘remaining liabilities’ as appropriate and therefore not considered when calculating flows or revaluation adjustments (9). |
| --- | --- |

(b)

if accrued interest is excluded from the stock value of the securities to which it relates in the statistical balance sheet, it is to be classified under ‘remaining assets’ or ‘remaining liabilities’ as appropriate and therefore not considered when calculating flows or revaluation adjustments (9).

Section 2:   Revaluation adjustments

1.   Write-offs/write-downs

| 1. | In allocating adjustments to the corresponding maturity band and counterparty sector, NCBs take into account the accounting rules regarding bad loans (e.g. the allocation of bad loans to a certain maturity band) and the relative credit risk of each sector. |
| --- | --- |

1.

In allocating adjustments to the corresponding maturity band and counterparty sector, NCBs take into account the accounting rules regarding bad loans (e.g. the allocation of bad loans to a certain maturity band) and the relative credit risk of each sector.

| 2. | Where there is insufficient information to allocate the adjustment, it may be broken down into Regulation ECB/2001/13 categories on a pro rata basis determined by the size of the stock positions. |
| --- | --- |

2.

Where there is insufficient information to allocate the adjustment, it may be broken down into Regulation ECB/2001/13 categories on a pro rata basis determined by the size of the stock positions.

| 3. | Cells marked as ‘minimum’ in Regulation ECB/2001/13 are reported to the ECB, even if they are not directly compiled because the NCB collects more detailed information on write-offs/write-downs. In such a case, the minimum cells are calculated as the sum of the components. |
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3.

Cells marked as ‘minimum’ in Regulation ECB/2001/13 are reported to the ECB, even if they are not directly compiled because the NCB collects more detailed information on write-offs/write-downs. In such a case, the minimum cells are calculated as the sum of the components.

2.   Price revaluation of securities

| 1. | Price revaluations affect only a limited range of balance sheet items: on the liabilities side, the item ‘debt securities issued’ and, on the assets side, ‘securities other than shares’ and ‘shares and other equity’ and their counterparts which are mainly ‘capital and reserves’ and ‘remaining liabilities’. Deposits and loans have fixed nominal values and are therefore not subject to price changes. |
| --- | --- |

1.

Price revaluations affect only a limited range of balance sheet items: on the liabilities side, the item ‘debt securities issued’ and, on the assets side, ‘securities other than shares’ and ‘shares and other equity’ and their counterparts which are mainly ‘capital and reserves’ and ‘remaining liabilities’. Deposits and loans have fixed nominal values and are therefore not subject to price changes.

| 2. | On the liabilities side of the balance sheet, revaluations may also be reported for debt securities issued. However, no change in MFI reporting obligations is introduced in this respect, as price revaluation of debt securities issued remains outside the ‘minimum requirements’ set out in Regulation ECB/2001/13. |
| --- | --- |

2.

On the liabilities side of the balance sheet, revaluations may also be reported for debt securities issued. However, no change in MFI reporting obligations is introduced in this respect, as price revaluation of debt securities issued remains outside the ‘minimum requirements’ set out in Regulation ECB/2001/13.

| 3. | On the assets side of the balance sheet, holdings of securities may be recorded using market price, purchase price, the lower of market or purchase price or redemption value in accordance with standard accounting practice. The content of the adjustment depends on the valuation method applied. |
| --- | --- |

3.

On the assets side of the balance sheet, holdings of securities may be recorded using market price, purchase price, the lower of market or purchase price or redemption value in accordance with standard accounting practice. The content of the adjustment depends on the valuation method applied.

| 4. | If no other information is available, it can be assumed that the revaluations corresponding to ‘securities over two years’ is equal to the total amount of revaluation adjustment in respect of holdings of securities other than shares issued for each sector. |
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4.

If no other information is available, it can be assumed that the revaluations corresponding to ‘securities over two years’ is equal to the total amount of revaluation adjustment in respect of holdings of securities other than shares issued for each sector.

| 5. | The Regulation allows flexibility in terms of the type of data needed to calculate the price revaluation of securities and the form in which these data are collected and compiled. The decision on the method is left to the NCBs, based on the following options:






  — | MFIs to report adjustments: MFIs report the adjustments applicable to each item, reflecting the valuation changes due to change in prices. NCBs that choose this method aggregate the adjustments reported by MFIs for the submission of data to the ECB, |
| --- | --- | --- |

5.

The Regulation allows flexibility in terms of the type of data needed to calculate the price revaluation of securities and the form in which these data are collected and compiled. The decision on the method is left to the NCBs, based on the following options:

—

MFIs to report adjustments: MFIs report the adjustments applicable to each item, reflecting the valuation changes due to change in prices. NCBs that choose this method aggregate the adjustments reported by MFIs for the submission of data to the ECB,

| — | MFIs to report flows: MFIs accumulate flows during the month and transmit the value of purchase and sale of securities to the NCB. The compilation and submission to the NCB of net flows is acceptable. NCBs that receive transactions data have to calculate the ‘revaluation adjustment’ as a residual from the difference between the stocks and the transactions and other adjustments, and submit the revaluation adjustment to the ECB in accordance with this Guideline, |
| --- | --- |

—

MFIs to report flows: MFIs accumulate flows during the month and transmit the value of purchase and sale of securities to the NCB. The compilation and submission to the NCB of net flows is acceptable. NCBs that receive transactions data have to calculate the ‘revaluation adjustment’ as a residual from the difference between the stocks and the transactions and other adjustments, and submit the revaluation adjustment to the ECB in accordance with this Guideline,

| — | security-by-security reporting: MFIs report to NCBs all relevant information on holdings of securities, such as the nominal (i.e face) value, accounting (i.e book) value, market value, sales and purchases, on a security-by-security basis. This information permits NCBs to obtain accurate information on the ‘revaluation adjustment’ to be submitted to the ECB. This method is intended to accommodate NCBs that already follow such an approach in collecting data at a local level. |
| --- | --- |

—

security-by-security reporting: MFIs report to NCBs all relevant information on holdings of securities, such as the nominal (i.e face) value, accounting (i.e book) value, market value, sales and purchases, on a security-by-security basis. This information permits NCBs to obtain accurate information on the ‘revaluation adjustment’ to be submitted to the ECB. This method is intended to accommodate NCBs that already follow such an approach in collecting data at a local level.

| 6. | In principle, NCBs are restricted to the above methods. However, other methods can also be used if they are shown to be capable of delivering data of comparable quality. |
| --- | --- |

6.

In principle, NCBs are restricted to the above methods. However, other methods can also be used if they are shown to be capable of delivering data of comparable quality.

Section 3:   Monthly flow adjustments — special adaptations

1.   ECB/NCB balance sheet statistics

| 1. | In accordance with the bridging exercise, the requirement for balance sheet data has been slightly modified to reflect the activities of the ECB/NCBs. Certain items have been removed, i.e. no data are required on the breakdown of repos or deposits with periods of notice. Other items have been added, i.e. on the liabilities side, ‘counterpart of SDRs’ and on the assets side, ‘gold and gold receivables’ and ‘receivables from drawing rights, SDRs, other’, as stocks for these items are also required in this Guideline. The ECB/NCBs submit adjustment data for each of these items. |
| --- | --- |

1.

In accordance with the bridging exercise, the requirement for balance sheet data has been slightly modified to reflect the activities of the ECB/NCBs. Certain items have been removed, i.e. no data are required on the breakdown of repos or deposits with periods of notice. Other items have been added, i.e. on the liabilities side, ‘counterpart of SDRs’ and on the assets side, ‘gold and gold receivables’ and ‘receivables from drawing rights, SDRs, other’, as stocks for these items are also required in this Guideline. The ECB/NCBs submit adjustment data for each of these items.

| 2. | The ECB/NCBs submit adjustments to the ECB according to the procedures outlined in this Guideline. However, some modifications can be identified:






  — | reclassifications and other adjustments: the adjustments to ‘changes in statistical coverage’ are not relevant. However, the ECB/NCBs may have positions subject to reclassifications and revisions, in which case adjustments are provided, |
| --- | --- | --- |

2.

The ECB/NCBs submit adjustments to the ECB according to the procedures outlined in this Guideline. However, some modifications can be identified:

—

reclassifications and other adjustments: the adjustments to ‘changes in statistical coverage’ are not relevant. However, the ECB/NCBs may have positions subject to reclassifications and revisions, in which case adjustments are provided,

| — | adjustments to exchange rate changes: in accordance with Regulation ECB/2001/13, Annex I, Part 2, Table 4, currency-by-currency data are provided from end-December 1998. For the purposes of calculating the exchange rate adjustment, back and historic data may be sent. In the ECB’s case, the exchange rate adjustment is not estimated using the standard procedure; instead, it is reported directly from the accounting data, |
| --- | --- |

—

adjustments to exchange rate changes: in accordance with Regulation ECB/2001/13, Annex I, Part 2, Table 4, currency-by-currency data are provided from end-December 1998. For the purposes of calculating the exchange rate adjustment, back and historic data may be sent. In the ECB’s case, the exchange rate adjustment is not estimated using the standard procedure; instead, it is reported directly from the accounting data,

| — | revaluation adjustments: in accordance with the agreed procedure, the ECB/NCBs provide data on the size of this revaluation. The ECB’s/NCBs’ balance sheet is presented on a monthly basis at market value for statistical purposes. As a consequence, revaluation adjustments are reported every month. |
| --- | --- |

—

revaluation adjustments: in accordance with the agreed procedure, the ECB/NCBs provide data on the size of this revaluation. The ECB’s/NCBs’ balance sheet is presented on a monthly basis at market value for statistical purposes. As a consequence, revaluation adjustments are reported every month.

| 3. | A threshold of EUR 5 million is set for the NCBs’ ‘reclassification and other adjustments’ data. This threshold is needed because NCB balance sheets are reported separately and may be published separately (within the consolidated balance sheet of the European System of Central Banks). |
| --- | --- |

3.

A threshold of EUR 5 million is set for the NCBs’ ‘reclassification and other adjustments’ data. This threshold is needed because NCB balance sheets are reported separately and may be published separately (within the consolidated balance sheet of the European System of Central Banks).

2.   Money market funds

| 1. | The NCBs provide adjustments in respect of ‘reclassifications and other adjustments’ and ‘revaluation adjustments’ in accordance with the reporting scheme for money market funds (MMFs). In certain circumstances these procedures may need to be adapted. Nevertheless, Article 4.6 of Regulation ECB/2001/13 provides NCBs with the possibility of granting a derogation to some or all MMFs in respect of reporting ‘revaluation adjustments’. |
| --- | --- |

1.

The NCBs provide adjustments in respect of ‘reclassifications and other adjustments’ and ‘revaluation adjustments’ in accordance with the reporting scheme for money market funds (MMFs). In certain circumstances these procedures may need to be adapted. Nevertheless, Article 4.6 of Regulation ECB/2001/13 provides NCBs with the possibility of granting a derogation to some or all MMFs in respect of reporting ‘revaluation adjustments’.

| 2. | The following rules apply unless a derogation is granted:






  (a) | the assets side of the MMFs balance sheet does not require any special treatment as it is already fully covered by this Guideline; |
| --- | --- | --- |

2.

The following rules apply unless a derogation is granted:

(a)

the assets side of the MMFs balance sheet does not require any special treatment as it is already fully covered by this Guideline;

| (b) | the liabilities side consists almost entirely of the item ‘money market fund shares/units’. MMFs are institutional units in their own right and, hence, cannot be considered as transparent. As a consequence, the treatment of the assets side of the MMFs balance sheet has no direct implications for the treatment of the liabilities side. Furthermore, the treatment is similar to that given to similar instruments on the liabilities side; |
| --- | --- |

(b)

the liabilities side consists almost entirely of the item ‘money market fund shares/units’. MMFs are institutional units in their own right and, hence, cannot be considered as transparent. As a consequence, the treatment of the assets side of the MMFs balance sheet has no direct implications for the treatment of the liabilities side. Furthermore, the treatment is similar to that given to similar instruments on the liabilities side;

| (c) | MMFs are included in the list of MFIs because MMF shares/units are close substitutes for deposits. Therefore, MMF shares/units receive the same treatment as deposits. Financial transactions in deposits comprise flows into/out of deposit accounts due to customer credits/debits and the receipt of interest. As deposits have a fixed nominal value, there are no holding gains and losses. Hence, all changes in stocks between two periods represent, with the exception of ‘reclassifications and other adjustments’, financial transactions; |
| --- | --- |

(c)

MMFs are included in the list of MFIs because MMF shares/units are close substitutes for deposits. Therefore, MMF shares/units receive the same treatment as deposits. Financial transactions in deposits comprise flows into/out of deposit accounts due to customer credits/debits and the receipt of interest. As deposits have a fixed nominal value, there are no holding gains and losses. Hence, all changes in stocks between two periods represent, with the exception of ‘reclassifications and other adjustments’, financial transactions;

| (d) | as far as MMF shares/units are concerned, customer credits/debits to/from deposits have their equivalent in the purchase/sale of shares/units; the receipt of interest on deposits has its equivalent in changes in the value of shares/units. As changes in the value of MMF shares/units usually occur daily, this instrument is similar to deposits where interest is received daily. This is explained by the ease with which MMF shares/units can be liquidated. As deposits, all changes in the stock of MMF shares/units are to be treated as financial transactions (again, with the exception of ‘reclassifications and other adjustments’). |
| --- | --- |

(d)

as far as MMF shares/units are concerned, customer credits/debits to/from deposits have their equivalent in the purchase/sale of shares/units; the receipt of interest on deposits has its equivalent in changes in the value of shares/units. As changes in the value of MMF shares/units usually occur daily, this instrument is similar to deposits where interest is received daily. This is explained by the ease with which MMF shares/units can be liquidated. As deposits, all changes in the stock of MMF shares/units are to be treated as financial transactions (again, with the exception of ‘reclassifications and other adjustments’).

| 3. | In summary, if the derogation in respect of the ‘revaluation adjustments’ is not applied, MMF assets are treated in accordance with the common procedure (10). Under liabilities, to calculate the ‘money market fund shares/units’ flow, it is enough to exclude the ‘reclassification’ adjustments from the difference between the balances as long as no revaluation adjustment is reported for this instrument. |
| --- | --- |

3.

In summary, if the derogation in respect of the ‘revaluation adjustments’ is not applied, MMF assets are treated in accordance with the common procedure (10). Under liabilities, to calculate the ‘money market fund shares/units’ flow, it is enough to exclude the ‘reclassification’ adjustments from the difference between the balances as long as no revaluation adjustment is reported for this instrument.

3.   General government liabilities (and assets)

Stock data are collected for deposit liabilities and assets of the general government. For the purposes of compiling flow statistics, adjustments data are, in principle, supplied in accordance with the requirements established for MFI balance sheet statistics. In practice, changes other than transactions, i.e. due to exchange rate or market price changes, are unlikely to occur. These data are reported as indicated in Part 3 of Annex III.

4.   Memorandum items

Memo item flows are also calculated by using the residency breakdown of holders of securities issued by MFIs, in order to integrate these data in the regular production of BSI statistics and in the calculation of monetary aggregates. For that reason, reclassification adjustments, exchange rate adjustments and revaluation adjustments are calculated for these memo items. These data are reported as indicated in Part 4 of Annex III.

Section 4:   Calculation of flow adjustments

| 1. | Given that part of the data previously reported on a quarterly basis under Regulation ECB/1998/16 (11) Annex I, Part 2, Tables 2 and 3, is reported on a monthly basis under Regulation ECB/2001/13, Annex I, Part 2, Table 1 (hereinafter Table 1), and considering the need to continue the calculation of flow statistics for those items that are still reported on a quarterly basis, i.e. items required under Regulation ECB/2001/13, Annex I, Part 2, Table 2 (hereinafter Table 2), NCBs are required to provide adjustment data for quarterly data as detailed below, using estimates if needed. |
| --- | --- |

1.

Given that part of the data previously reported on a quarterly basis under Regulation ECB/1998/16 (11) Annex I, Part 2, Tables 2 and 3, is reported on a monthly basis under Regulation ECB/2001/13, Annex I, Part 2, Table 1 (hereinafter Table 1), and considering the need to continue the calculation of flow statistics for those items that are still reported on a quarterly basis, i.e. items required under Regulation ECB/2001/13, Annex I, Part 2, Table 2 (hereinafter Table 2), NCBs are required to provide adjustment data for quarterly data as detailed below, using estimates if needed.

| 2. | For completeness, this requirement also applies to reporting adjustments for NCB data, including historical data, at least from and including January 1999. |
| --- | --- |

2.

For completeness, this requirement also applies to reporting adjustments for NCB data, including historical data, at least from and including January 1999.

| 3. | The procedure for calculating flows for Table 2 is similar to that applied to Table 1, as described in paragraphs a and b below. Relevant quarterly adjustments are reported in the following cases:






  (a) | When an adjustment is submitted for Table 1, it may affect the breakdown items contained in Table 2. In other words, where an adjustment is reported in Table 1, this implies that adjustments are reported for items contained in Table 2. Consistency is ensured between the two sets of data on a quarterly basis, i.e., the sum of the monthly adjustments must equal the quarterly adjustment. If a threshold is established for the quarterly adjustments, or the quarterly adjustments cannot be identified in full or to the same level of detail as the monthly adjustment, the adjustment is calculated so as to avoid discrepancies with the adjustment reported for the monthly data. |
| --- | --- | --- |

3.

The procedure for calculating flows for Table 2 is similar to that applied to Table 1, as described in paragraphs a and b below. Relevant quarterly adjustments are reported in the following cases:

(a)

When an adjustment is submitted for Table 1, it may affect the breakdown items contained in Table 2. In other words, where an adjustment is reported in Table 1, this implies that adjustments are reported for items contained in Table 2. Consistency is ensured between the two sets of data on a quarterly basis, i.e., the sum of the monthly adjustments must equal the quarterly adjustment. If a threshold is established for the quarterly adjustments, or the quarterly adjustments cannot be identified in full or to the same level of detail as the monthly adjustment, the adjustment is calculated so as to avoid discrepancies with the adjustment reported for the monthly data.

| (b) | As regards ‘price revaluation of securities’, excluding valuation changes that arise from transactions in securities, i.e. applying the ‘balance sheet method’ (see Guidance notes to the Regulation 2001/13), may cause inconsistencies between monthly and quarterly adjustments. Under this method, only revaluations affecting securities reported as stocks at both the end of the present and at the end of the previous reporting period are considered. As a consequence, a shift in the reporting frequency would give rise to differences in the adjustment reported. To avoid this undesired effect and to ensure consistency between quarterly and monthly adjustments, the calculation of the ‘price revaluation of securities’, where the ‘balance sheet method’ is applied, are done on a monthly basis irrespective of whether the data are reported monthly or quarterly. In other words, the quarterly adjustment is calculated as the sum of monthly adjustments, ensuring consistency between monthly and quarterly adjustments. Where the underlying data are not available on a monthly basis, estimates are accepted, in order to ensure consistency between the monthly and quarterly adjustments. On the contrary, to include valuation changes that arise from transactions in securities, i.e. applying the ‘transaction method’, provides quarterly adjustments that are fully consistent with the monthly data. Under the ‘transaction method’, all revaluations affecting securities are reported, without regard to the stocks at the beginning or end of the period. As a consequence, the quarterly adjustments coincide with the sum of the monthly adjustments. |
| --- | --- |

(b)

As regards ‘price revaluation of securities’, excluding valuation changes that arise from transactions in securities, i.e. applying the ‘balance sheet method’ (see Guidance notes to the Regulation 2001/13), may cause inconsistencies between monthly and quarterly adjustments. Under this method, only revaluations affecting securities reported as stocks at both the end of the present and at the end of the previous reporting period are considered. As a consequence, a shift in the reporting frequency would give rise to differences in the adjustment reported. To avoid this undesired effect and to ensure consistency between quarterly and monthly adjustments, the calculation of the ‘price revaluation of securities’, where the ‘balance sheet method’ is applied, are done on a monthly basis irrespective of whether the data are reported monthly or quarterly. In other words, the quarterly adjustment is calculated as the sum of monthly adjustments, ensuring consistency between monthly and quarterly adjustments. Where the underlying data are not available on a monthly basis, estimates are accepted, in order to ensure consistency between the monthly and quarterly adjustments. On the contrary, to include valuation changes that arise from transactions in securities, i.e. applying the ‘transaction method’, provides quarterly adjustments that are fully consistent with the monthly data. Under the ‘transaction method’, all revaluations affecting securities are reported, without regard to the stocks at the beginning or end of the period. As a consequence, the quarterly adjustments coincide with the sum of the monthly adjustments.

| (c) | Adjustments may be needed for the quarterly tables even if no adjustment is reported in Table 1. This is the case when a reclassification takes place at the quarterly level of detail but is cancelled out at the more aggregated monthly level. It may also apply to ‘revaluation adjustments’ when the different components of a monthly item move in different directions. Consistency is also ensured between monthly and quarterly data in these cases. Regarding ‘price revaluation of securities’, consistency is ensured by applying the ‘balance sheet approach’ on a monthly basis, not only for the monthly tables but also for the quarterly tables. |
| --- | --- |

(c)

Adjustments may be needed for the quarterly tables even if no adjustment is reported in Table 1. This is the case when a reclassification takes place at the quarterly level of detail but is cancelled out at the more aggregated monthly level. It may also apply to ‘revaluation adjustments’ when the different components of a monthly item move in different directions. Consistency is also ensured between monthly and quarterly data in these cases. Regarding ‘price revaluation of securities’, consistency is ensured by applying the ‘balance sheet approach’ on a monthly basis, not only for the monthly tables but also for the quarterly tables.

| 4. | The extent to which NCBs supply adjustments for quarterly statistics depends on their ability to identify or estimate, to a reasonable degree of accuracy, the detailed sectoral/instrument classification of existing monthly adjustments. With respect to ‘reclassifications and other adjustments’, information is available. In particular, the NCBs have sufficiently detailed information to easily allocate large one-off adjustments (e.g. a reclassification due to a reporting error) to specific quarterly items. Likewise, quarterly adjustments due to changes in the reporting population do not imply difficulties for the NCBs. In respect of ‘revaluation adjustment’, write-offs and revaluations are more difficult to obtain due to the lack of the appropriate breakdowns in the original data sources. It is expected that the ‘revaluation adjustment’ is based, at least in part, on estimates. The provision of estimates is accompanied by explanatory notes on the method used (e.g. missing breakdowns are estimated on a pro rata basis by using stock data). |
| --- | --- |

4.

The extent to which NCBs supply adjustments for quarterly statistics depends on their ability to identify or estimate, to a reasonable degree of accuracy, the detailed sectoral/instrument classification of existing monthly adjustments. With respect to ‘reclassifications and other adjustments’, information is available. In particular, the NCBs have sufficiently detailed information to easily allocate large one-off adjustments (e.g. a reclassification due to a reporting error) to specific quarterly items. Likewise, quarterly adjustments due to changes in the reporting population do not imply difficulties for the NCBs. In respect of ‘revaluation adjustment’, write-offs and revaluations are more difficult to obtain due to the lack of the appropriate breakdowns in the original data sources. It is expected that the ‘revaluation adjustment’ is based, at least in part, on estimates. The provision of estimates is accompanied by explanatory notes on the method used (e.g. missing breakdowns are estimated on a pro rata basis by using stock data).

| 5. | In order to ensure consistency between adjustments for Table 2 and Table 1, the adjustments to Table 1 refer to a one-month period, while the adjustments to Table 2 refer to a one quarter period. Adjustments to the quarterly data are equal to the aggregation of three monthly periods (e.g. the quarterly adjustment reported in March is consistent with the sum of the monthly adjustments of January, February and March). Since quarterly flows adopt the same framework as monthly flows, including the use of the ‘balance sheet method’ on a monthly basis also for the quarterly flows, they have to be consistent with them over time. |
| --- | --- |

5.

In order to ensure consistency between adjustments for Table 2 and Table 1, the adjustments to Table 1 refer to a one-month period, while the adjustments to Table 2 refer to a one quarter period. Adjustments to the quarterly data are equal to the aggregation of three monthly periods (e.g. the quarterly adjustment reported in March is consistent with the sum of the monthly adjustments of January, February and March). Since quarterly flows adopt the same framework as monthly flows, including the use of the ‘balance sheet method’ on a monthly basis also for the quarterly flows, they have to be consistent with them over time.

| 6. | Flows are also calculated for quarterly memorandum items when compiling the euro area monetary union financial accounts. In order to avoid increasing the reporting burden, these memorandum items have been integrated into the existing statistical framework for the regular production of money and banking statistics. For this reason reclassification and revaluation adjustments are calculated for these memorandum items. |
| --- | --- |

6.

Flows are also calculated for quarterly memorandum items when compiling the euro area monetary union financial accounts. In order to avoid increasing the reporting burden, these memorandum items have been integrated into the existing statistical framework for the regular production of money and banking statistics. For this reason reclassification and revaluation adjustments are calculated for these memorandum items.

PART 4

IF statistics — flow adjustments

Section 1:   Introduction

| 1. | For IF statistics, NCBs submit revaluations adjustments, covering both revaluations due to price and exchange rate changes and reclassification adjustments for all items on the IF balance sheet, according to the frequency indicated in Article 18. In this process, NCBs may need to calculate and/or estimate the adjustments to some of the breakdowns not reported by the IFs because they are not considered ‘minimum requirements’ in Regulation ECB/2007/8, Annex I, Part 3, Table 3. |
| --- | --- |

1.

For IF statistics, NCBs submit revaluations adjustments, covering both revaluations due to price and exchange rate changes and reclassification adjustments for all items on the IF balance sheet, according to the frequency indicated in Article 18. In this process, NCBs may need to calculate and/or estimate the adjustments to some of the breakdowns not reported by the IFs because they are not considered ‘minimum requirements’ in Regulation ECB/2007/8, Annex I, Part 3, Table 3.

| 2. | Flow adjustments are subject to the same double-entry accounting system as stocks. In all cases, adjustments have a counterpart which, in many cases, is likely to be ‘IF shares/units issued’ or ‘remaining liabilities’, depending on the operation or the local accounting rules. |
| --- | --- |

2.

Flow adjustments are subject to the same double-entry accounting system as stocks. In all cases, adjustments have a counterpart which, in many cases, is likely to be ‘IF shares/units issued’ or ‘remaining liabilities’, depending on the operation or the local accounting rules.

| 3. | In principle, the following guidance is given for the transaction values of deposits/loans and securities. The transaction value of deposits/loans and securities excludes fees, etc. The transaction value of a deposit/loan excludes accrued interest that is receivable/payable but has not yet been received or paid. Instead, accrued interest on deposits/loans is recorded under ‘remaining assets’ or ‘remaining liabilities’, as appropriate.
  Accrued interest on securities held and issued is included in the stock data on securities and in the transaction value. |
| --- | --- |

3.

In principle, the following guidance is given for the transaction values of deposits/loans and securities. The transaction value of deposits/loans and securities excludes fees, etc. The transaction value of a deposit/loan excludes accrued interest that is receivable/payable but has not yet been received or paid. Instead, accrued interest on deposits/loans is recorded under ‘remaining assets’ or ‘remaining liabilities’, as appropriate.

Accrued interest on securities held and issued is included in the stock data on securities and in the transaction value.

Section 2:   Revaluation adjustments

| 1. | Regulation ECB/2007/8 allows flexibility in terms of the type of data needed to calculate the revaluation adjustments of assets and liabilities and the form in which these data are collected and compiled. The decision on the method is left to the NCBs. |
| --- | --- |

1.

Regulation ECB/2007/8 allows flexibility in terms of the type of data needed to calculate the revaluation adjustments of assets and liabilities and the form in which these data are collected and compiled. The decision on the method is left to the NCBs.

| 2. | In case IFs follow the combined approach in accordance with Annex I of Regulation ECB/2007/8, the following two options exist for deriving revaluation adjustments for securities:






  — | IFs report security-by-security information that allows NCBs to derive revaluation adjustments: IFs report to NCBs the information as set out in Table 2, paragraphs a, b and d, of Regulation ECB/2007/8, Annex I, Part 3 on a security-by-security basis. This information permits NCBs to obtain accurate information on the ‘revaluation adjustment’ to be submitted to the ECB. When this option is followed, NCBs may derive the ‘revaluation adjustments’ in accordance with a common Eurosystem method, i.e. the ‘flow-derivation method’, as described in the IF Manual accompanying Regulation ECB/2007/8, |
| --- | --- | --- |

2.

In case IFs follow the combined approach in accordance with Annex I of Regulation ECB/2007/8, the following two options exist for deriving revaluation adjustments for securities:

—

IFs report security-by-security information that allows NCBs to derive revaluation adjustments: IFs report to NCBs the information as set out in Table 2, paragraphs a, b and d, of Regulation ECB/2007/8, Annex I, Part 3 on a security-by-security basis. This information permits NCBs to obtain accurate information on the ‘revaluation adjustment’ to be submitted to the ECB. When this option is followed, NCBs may derive the ‘revaluation adjustments’ in accordance with a common Eurosystem method, i.e. the ‘flow-derivation method’, as described in the IF Manual accompanying Regulation ECB/2007/8,

| — | IFs directly report transactions on a security-by-security basis to the NCB: the IFs report the cumulated amounts of purchases and sales of securities, which have occurred during the reference period as set out in Table 2, paragraphs a and c, of Regulation ECB/2007/8 on a security-by-security basis. NCBs calculate the ‘revaluation adjustment’ by taking the difference between end-period stocks and removing the transactions, and submit the revaluation adjustment to the ECB in accordance with this Guideline. |
| --- | --- |

—

IFs directly report transactions on a security-by-security basis to the NCB: the IFs report the cumulated amounts of purchases and sales of securities, which have occurred during the reference period as set out in Table 2, paragraphs a and c, of Regulation ECB/2007/8 on a security-by-security basis. NCBs calculate the ‘revaluation adjustment’ by taking the difference between end-period stocks and removing the transactions, and submit the revaluation adjustment to the ECB in accordance with this Guideline.

| 3. | For assets and liabilities other than securities or for securities in case IFs follow the aggregated approach, the following two options exist for deriving revaluation adjustments:






  — | IFs report aggregated adjustments: IFs report the adjustments applicable to each item, reflecting the valuation changes due to price and exchange rate changes (12). NCBs that choose this method aggregate the adjustments reported by IFs for the submission of data to the ECB. |
| --- | --- | --- |

3.

For assets and liabilities other than securities or for securities in case IFs follow the aggregated approach, the following two options exist for deriving revaluation adjustments:

—

IFs report aggregated adjustments: IFs report the adjustments applicable to each item, reflecting the valuation changes due to price and exchange rate changes (12). NCBs that choose this method aggregate the adjustments reported by IFs for the submission of data to the ECB.

| — | IFs report aggregated transactions: IFs accumulate transactions during the month and transmit the value of purchases and sales to the NCB. NCBs that receive transactions data calculate the ‘revaluation adjustment’ as a residual from the difference between the stocks and the transactions, and submit the revaluation adjustment to the ECB in accordance with this Guideline. |
| --- | --- |

—

IFs report aggregated transactions: IFs accumulate transactions during the month and transmit the value of purchases and sales to the NCB. NCBs that receive transactions data calculate the ‘revaluation adjustment’ as a residual from the difference between the stocks and the transactions, and submit the revaluation adjustment to the ECB in accordance with this Guideline.

---

(1)  The European System of Accounts 1995, contained in Annex A to Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community.

(2)  This is in accordance with the ESA 95 and other international statistical standards.

(3)  Nevertheless, in the case of IF statistics, this Guideline requests data on the sales and redemptions of IF shares/units to the extent that data are available at NCBs, including on a best estimate basis (Article 18(1)(d)).

(4)  The definition and classification of ‘other changes’ is largely consistent with the ESA 95. ‘Reclassifications and other adjustments’ is broadly equivalent to ‘other changes in volume’ (K.3-K.10 and K.12), whereas ‘revaluations’ may be transferred to ‘nominal holding gains/losses’ (K.11). For BSI statistics, an important deviation concerns the inclusion of ‘loan write-offs’ within ‘revaluations’, whereas in the ESA 95 they are regarded as ‘changes in volume’ (paragraph 5.09). In fact, the reporting scheme for the derivation of flows permits data to be compiled in accordance with the ESA 95 because loan ‘write-offs/write-downs’ is the only entry under the column ‘revaluation adjustments’ for the item ‘loans’. The inclusion of ‘loan write-offs’ within ‘revaluations’ also deviates from the international investment position (i.i.p.) rules. In the i.i.p. these are treated as ‘other adjustments’ and not as ‘price or exchange rate changes’. For IF statistics, loans ‘write-offs/write-downs’ are not requested.

(5)  The adjustments corresponding to the ECB’s own balance sheet are reported by the ECB Directorate Internal Finance.

(6)  This criterion applies in borderline cases, for example, the establishment of a new bank that takes over the operations previously carried out by a representative office on behalf of a non-resident bank, gives rise to a transaction flow that is not removed from the statistical flow.

(7)  See the ECB press release of 7 July 1998.

(8)  Nevertheless, write-offs associated with transactions are not always reported, which implies a deviation from this principle, which is allowed under Regulation ECB/2001/13.

(9)  The definition and valuation of financial transactions for the purposes of compiling flows statistics for BSI statistics differs in some aspects from those provided for in the ESA 95 to calculate financial accounts (flows). The ESA 95 states that financial transactions arising from timing differences between accrued or distributive transactions or financial transactions on the secondary market and the corresponding payment are classified as ‘F.79 Other accounts receivable/payable excluding trade credits and advances’ (paragraphs 5.128 and 5.129). By contrast, the ESA 95 also states that ‘preferably the counterpart financial transaction of interest accruing on financial assets ... should be recorded as being reinvested in that financial asset’. The recording of interest, however, has to follow national practice. If interest accrual is not recorded as being reinvested in the financial asset, it is recorded in ‘other accounts receivable/payable’ (paragraph 5.130). In the balance of payments, accruals are treated as an increase in the value of the financial instrument. As a consequence, a deviation arises when accrued interests are included in ‘remaining assets’ or ‘remaining liabilities’. The treatment of accrued interest on negotiable instruments in the context of MFI balance sheet statistics (both stocks and flows) may be subject to further examination.

(10)  The counterpart of the revaluation on the assets side, in the case of MMFs, is not ‘money market fund shares/units’ but ‘remaining liabilities’.

(11)  
  OJ L 356, 30.12.1998, p. 7. Regulation as repealed by Regulation ECB/2001/13.

(12)  In accordance with Regulation ECB/2007/8, NCBs collect either the data on revaluations due to price and exchange rate changes from IFs or alternatively NCBs collect from IFs only the data on revaluations due to price changes and the necessary data, which cover, at a minimum, a currency breakdown into British Pounds, US Dollars, Japanese Yens and Swiss Francs, in order to derive the revaluations due to exchange rate changes.

Appendix I

EFFECTS OF MERGERS, ACQUISITIONS AND DIVISIONS ON FLOWS COMPILATION

1.   Merger of two or more reporting institutions into a new reporting institution (two or more MFIs into a new MFI or two or more Ifs into a new IF)

When a merger takes place, two different types of non-transactions may arise. First, and probably most important, a change in the value of assets and liabilities may occur. Such a revaluation/devaluation is not a transaction, so the amount involved is recorded under ‘revaluation adjustments’. In addition, any outstanding balances between the two merged institutions are cancelled. According to paragraph 6.30 of the ESA 95, this cancellation is not a financial transaction and therefore an adjustment to remove its impact from the flow statistics is included under ‘reclassifications and other adjustments’ with a negative sign (1). Where valuation methods of assets and liabilities are different, a revaluation/devaluation of the netted items is also involved. The information sources for the identification of these adjustments are the final assets and liabilities recorded for the two merged institutions and the first assets and liabilities recorded for the new institution. Ideally, the merged institutions are asked for information on their assets and liabilities both on an unmerged and merged basis as at the time when the merger takes place. In this way, the difference between the assets and liabilities on an unmerged basis and the assets and liabilities on a merged basis only represents non-transaction flows. However, growth rates are calculated by the European Central Bank on the implicit assumption that reclassification adjustments take place at the end of each reporting period. Therefore, it is correct to base adjustments on the last assets and liabilities reported to the national central bank by the separate institutions and the first assets and liabilities reported by the merged institution in the following reporting period. In this case, the effect of the merger and the transactions that occurred during the reporting period between these two observations are reported together as an adjustment.

2.   Acquisition of one reporting institution by another reporting institution (one MFI by another MFI or one IF by another IF)

This operation is very similar to a merger and both types of non-transaction identified above can arise. However, there is one difference. Instead of having the assets and liabilities from three different institutions, in this case, the acquiring institution records two sets of assets and liabilities and the acquired institution records one set of assets and liabilities. However, the procedure for identifying the impact of the acquisition is the same as in a merger. Again, ideally, acquiring and acquired institutions are asked for asset and liability information on both a pre-acquisition and post-acquisition basis as at the time when the acquisition takes place. However, a solution in full accordance with the calculation of growth rates consists in an adjustment that is made on the basis of the last assets and liabilities reported by the separate institutions and the first post-acquisition assets and liabilities of the acquiring institution.

3.   Division of one reporting institution into two different reporting institutions (one MFI into two MFIs or one IF into two IFs)

This operation is the opposite of a merger. However, any change in the valuation of assets/liabilities has the same impact as in a merger. Here as well, balances vis-à-vis other institutions can include amounts between the two institutions that are not due to transactions. These amounts are included as an adjustment in ‘reclassifications and other adjustments’, with a positive sign. The information available in this context is different. If two new institutions are created, there is one set of assets and liabilities from the previous institution and two sets of assets and liabilities from the new institutions. The envisaged procedures outlined above can apply to this case by taking the time of the division into account instead of the time of the merger, and using the information that is relevant in the case of a division.

4.   Mergers, acquisitions and divisions when one of the institutions does not belong to the reporting sector

In all three cases, where one institution does not belong to the reporting sector, there is also a change in the reporting population (2). In this case, it is difficult to distinguish between the adjustments arising from the restructuring and other adjustments and transactions.

In principle, data are sought from all involved institutions, although it is recognised that data on the assets and liabilities of an institution not belonging to the reporting sector may not be available. Otherwise an estimate of the transactions of the institution belonging to the reporting sector before and after this operation is made (perhaps on the basis of the trend presented by data available for previous reporting periods). The rest of the difference between the two sets of assets and liabilities is included in ‘reclassifications and other adjustments’.

5.   Effects on monetary/credit aggregates of mergers, acquisitions and divisions in the context of BSI statistics

The probability of monetary/credit aggregates being affected by these developments is low, but it cannot be ignored. The main reasons why they may be affected are:

| — | changes in the reporting population: these are not caused by the merger/acquisition/division itself, but only by a change in the sector of an institution, |
| --- | --- |

—

changes in the reporting population: these are not caused by the merger/acquisition/division itself, but only by a change in the sector of an institution,

| — | revaluation: a revaluation can be associated with a merger/acquisition and affect almost all items. It is expected to have more effect on the assets side of the balance sheet, |
| --- | --- |

—

revaluation: a revaluation can be associated with a merger/acquisition and affect almost all items. It is expected to have more effect on the assets side of the balance sheet,

| — | netting of balances between two institutions: this development can only modify monetary/credit aggregates if the valuation methods of assets and liabilities are different. In such a case, only the change in value has any effect on monetary/credit aggregates, while the ‘change in structure’, i.e. netting, is not expected to have any impact on these aggregates. |
| --- | --- |

—

netting of balances between two institutions: this development can only modify monetary/credit aggregates if the valuation methods of assets and liabilities are different. In such a case, only the change in value has any effect on monetary/credit aggregates, while the ‘change in structure’, i.e. netting, is not expected to have any impact on these aggregates.

---

(1)  In the ESA 95 mergers are considered as a change in structure, see ‘changes in sector classification and structure’ (K.12.1).

(2)  A change in the reporting population does not necessarily imply a change in the number of reporting institutions. It is the business that was not reported and that is now that makes the difference.

Appendix II

TREATMENT OF DEBT ASSUMPTION

1.   Definition of debt assumption

| 1. | Debt assumption is an operation that usually involves the central government sector replacing public corporations (part of the other resident sectors) as the debtor in respect of loans originally granted by banks (the monetary financial institution (MFI) sector). This financial operation can also take place between other institutional sectors and may refer to securities instead of loans. In this case, the treatment would be similar. |
| --- | --- |

1.

Debt assumption is an operation that usually involves the central government sector replacing public corporations (part of the other resident sectors) as the debtor in respect of loans originally granted by banks (the monetary financial institution (MFI) sector). This financial operation can also take place between other institutional sectors and may refer to securities instead of loans. In this case, the treatment would be similar.

| 2. | As debt assumption has an impact on the MFI balance sheet, it is important to ensure the correct treatment of the financial aspects of the operation within money and banking statistics. This Appendix outlines the required statistical treatment of debt assumption. |
| --- | --- |

2.

As debt assumption has an impact on the MFI balance sheet, it is important to ensure the correct treatment of the financial aspects of the operation within money and banking statistics. This Appendix outlines the required statistical treatment of debt assumption.

2.   Statistical treatment

| 1. | Debt assumption involving a triangular relationship between the central government, the other resident sectors and the MFI sector is recorded as follows (1). Debt assumption by central government is treated as a capital transfer from the central government (i.e the entity assuming the debt) to the other resident sectors (i.e debtors). The financial counterpart of the capital receipt by the other resident sectors is a decrease in MFI loans to the other resident sectors, i.e. the repayment of the other resident sectors’ original debt to the MFI sector, with the financial counterpart of the capital payment by the central government recorded as an increase in MFI loans to the central government. |
| --- | --- |

1.

Debt assumption involving a triangular relationship between the central government, the other resident sectors and the MFI sector is recorded as follows (1). Debt assumption by central government is treated as a capital transfer from the central government (i.e the entity assuming the debt) to the other resident sectors (i.e debtors). The financial counterpart of the capital receipt by the other resident sectors is a decrease in MFI loans to the other resident sectors, i.e. the repayment of the other resident sectors’ original debt to the MFI sector, with the financial counterpart of the capital payment by the central government recorded as an increase in MFI loans to the central government.

| 2. | Hence, in the flow statistics compiled for the MFI balance sheet, two separate financial transactions are shown: (i) the other resident sectors’ repayment of debt to the MFI sector and; (ii) simultaneously, the granting of a loan by the MFI sector to the central government. The absence of any movement of cash between the parties concerned alters neither the economic significance of the operation, nor its statistical treatment. |
| --- | --- |

2.

Hence, in the flow statistics compiled for the MFI balance sheet, two separate financial transactions are shown: (i) the other resident sectors’ repayment of debt to the MFI sector and; (ii) simultaneously, the granting of a loan by the MFI sector to the central government. The absence of any movement of cash between the parties concerned alters neither the economic significance of the operation, nor its statistical treatment.

| 3. | Within the MFI balance sheet and related statistics compiled in accordance with Regulation ECB/2001/13, debt assumption is treated as follows:






  (a) | for MFI balance sheet statistics, the act of debt assumption is automatically recorded within the balance sheet as a decline in the stock of MFI loans to the other resident sectors matched by an increase in MFI loans to the general government sector within the monthly balance sheet statistics in Table 1 in Regulation ECB/2001/13, Annex I, Part 2. In the more detailed sectoral breakdown, the operation appears as a fall in MFI loans to non-financial corporations in Table 1 or, where the public corporation is a financial enterprise, to other financial intermediaries and an increase in MFI loans to central government in Table 2 in Regulation ECB/2001/13, Annex I, Part 2; |
| --- | --- | --- |

3.

Within the MFI balance sheet and related statistics compiled in accordance with Regulation ECB/2001/13, debt assumption is treated as follows:

(a)

for MFI balance sheet statistics, the act of debt assumption is automatically recorded within the balance sheet as a decline in the stock of MFI loans to the other resident sectors matched by an increase in MFI loans to the general government sector within the monthly balance sheet statistics in Table 1 in Regulation ECB/2001/13, Annex I, Part 2. In the more detailed sectoral breakdown, the operation appears as a fall in MFI loans to non-financial corporations in Table 1 or, where the public corporation is a financial enterprise, to other financial intermediaries and an increase in MFI loans to central government in Table 2 in Regulation ECB/2001/13, Annex I, Part 2;

| (b) | for adjustment data for the compilation of flows, in euro area money and banking statistics, financial transaction flows are calculated as the difference in the outstanding stocks less any adjustments for non-transactions. Hence, the fall in MFI loans to the other resident sectors and the increase in MFI loans to the general government are implicitly recorded as financial transactions, without the need for any further intervention in the figures. There is no requirement for NCBs to provide any adjustment data for these financial operations. |
| --- | --- |

(b)

for adjustment data for the compilation of flows, in euro area money and banking statistics, financial transaction flows are calculated as the difference in the outstanding stocks less any adjustments for non-transactions. Hence, the fall in MFI loans to the other resident sectors and the increase in MFI loans to the general government are implicitly recorded as financial transactions, without the need for any further intervention in the figures. There is no requirement for NCBs to provide any adjustment data for these financial operations.

3.   Example with accounting entries

| 1. | The first part of this example presents the account entries during the whole process related to debt assumption in the form of T-diagrams. The second part, in the next section, compares debt assumption with other payments made by the central government to the other resident sectors, and how they are reflected in accounting terms. |
| --- | --- |

1.

The first part of this example presents the account entries during the whole process related to debt assumption in the form of T-diagrams. The second part, in the next section, compares debt assumption with other payments made by the central government to the other resident sectors, and how they are reflected in accounting terms.

| 2. | The origin of this operation is a loan initially granted by an MFI to a publicly owned corporation in the other resident sectors. The loan is usually guaranteed by the central government. When the loan is granted, the following stylised entries take place (2):






  MFI |
| --- | --- |
| A | L |
| – | Cash |

2.

The origin of this operation is a loan initially granted by an MFI to a publicly owned corporation in the other resident sectors. The loan is usually guaranteed by the central government. When the loan is granted, the following stylised entries take place (2):

MFI

A

L

–

Cash

| + | Loan to other resident sectors |
| --- | --- |

+

Loan to other resident sectors

Deposits --

| Other resident sectors |
| --- |
| A | L |
| + | Cash |

Other resident sectors

A

L

+

Cash

Loan from MFI +

| Central government |
| --- |
| A | L |
| | |

Central government

A

L

| 3. | At a later date, the corporation is unable to pay back the loan, so that the central government assumes the debt. From then onwards, the debtor is no longer the other resident sectors; instead, the central government becomes the debtor. The entries are as follows (3):






  MFI |
| --- | --- |
| A | L |
| + | Loan to central government |

3.

At a later date, the corporation is unable to pay back the loan, so that the central government assumes the debt. From then onwards, the debtor is no longer the other resident sectors; instead, the central government becomes the debtor. The entries are as follows (3):

MFI

A

L

+

Loan to central government

| – | Loan to other resident sectors |
| --- | --- |

–

Loan to other resident sectors

Deposits --

| Other resident sectors |
| --- |
| A | L |
| | Capital +
  Loan from MFI - |

Other resident sectors

A

L

Capital +

Loan from MFI -

| Central government |
| --- |
| A | L |
| | Capital –
  Loan from MFI + |

Central government

A

L

Capital –

Loan from MFI +

| 4. | Therefore, in the MFI balance sheet there is a simply a change in the counterparty sector of the loan. This change is real, because it follows the rules relating to a real transfer between the central government and the other resident sectors. The capital account entry is made because of the capital transfer that takes place. |
| --- | --- |

4.

Therefore, in the MFI balance sheet there is a simply a change in the counterparty sector of the loan. This change is real, because it follows the rules relating to a real transfer between the central government and the other resident sectors. The capital account entry is made because of the capital transfer that takes place.

| 5. | Cash is not involved in the above example, but if it were, the final situation would be the same. In the event of the central government financing the assumption of the debt by running down deposits, rather than by increasing loans, a triangular movement would occur with no final net result, as shown below.
  In the first step, the central government borrows money from the MFI:






  MFI |
| --- | --- |
| A | L |
| + | Loan to central government |

5.

Cash is not involved in the above example, but if it were, the final situation would be the same. In the event of the central government financing the assumption of the debt by running down deposits, rather than by increasing loans, a triangular movement would occur with no final net result, as shown below.

In the first step, the central government borrows money from the MFI:

MFI

A

L

+

Loan to central government

| – | Cash |
| --- | --- |

–

Cash

| -- | Loan to other resident sectors |
| --- | --- |

--

Loan to other resident sectors

| Other resident sectors |
| --- |
| A | L |
| | Loan from MFI -- |

Other resident sectors

A

L

Loan from MFI --

| Central government |
| --- |
| A | L |
| + | Cash |

Central government

A

L

+

Cash

Loan from MFI +

In the second step, the central government makes a cash transfer to the other resident sectors:

| MFI |
| --- |
| A | L |
| -- | Loan to central government |

MFI

A

L

--

Loan to central government

| – | Loan to other resident sectors |
| --- | --- |

–

Loan to other resident sectors

| Other resident sectors |
| --- |
| A | L |
| + | Cash |

Other resident sectors

A

L

+

Cash

Capital +

Loan from MFI --

| Central government |
| --- |
| A | L |
| – | Cash |

Central government

A

L

–

Cash

Capital –

Loan from MFI --

In the third step, the other resident sectors use the cash received from the central government to finance the repayment of the debt to the MFI:

| MFI |
| --- |
| A | L |
| -- | Loan to central government |

MFI

A

L

--

Loan to central government

| – | Loan to other resident sectors |
| --- | --- |

–

Loan to other resident sectors

| + | Cash |
| --- | --- |

+

Cash

| Other resident sectors |
| --- |
| A | L |
| – | Cash |

Other resident sectors

A

L

–

Cash

Capital –

Loan from MFI -

| Central government |
| --- |
| A | L |
| | Capital –
  Loan from MFI -- |

Central government

A

L

Capital –

Loan from MFI --

As shown above, the cash appears twice with different signs in each balance sheet. Therefore, the net effect is nil.

4.   Other payments by the central government sector

| 1. | For the purposes of comparison with debt assumption operations, the accounting entries corresponding to the other transfers by the central government are presented below. A transfer from the central government to the other resident sectors usually takes place in the form of a payment in cash/deposit.
  The central government has deposits with banks or with the central bank, and these deposits are used to make payments for expenditure. Therefore, when the central government makes a payment as a consequence of a transfer to the other resident sectors, the entries are as follows:






  MFI |
| --- | --- |
| A | L |
| | Deposit from central government -
  Deposit from other resident sectors + |

1.

For the purposes of comparison with debt assumption operations, the accounting entries corresponding to the other transfers by the central government are presented below. A transfer from the central government to the other resident sectors usually takes place in the form of a payment in cash/deposit.

The central government has deposits with banks or with the central bank, and these deposits are used to make payments for expenditure. Therefore, when the central government makes a payment as a consequence of a transfer to the other resident sectors, the entries are as follows:

MFI

A

L

Deposit from central government -

Deposit from other resident sectors +

| Other resident sectors |
| --- |
| A | L |
| + | Deposit with MFI |

Other resident sectors

A

L

+

Deposit with MFI

Capital +

| Central government |
| --- |
| A | L |
| Deposit with MFI | Capital - |

Central government

A

L

Deposit with MFI

Capital -

| 2. | The features of this transfer are the same as those in the case of a debt assumption, with the entries differing only to the extent that different financial instruments are used in the operation. For monetary analysis, the difference is that a debt assumption by the central government impacts on the credit aggregates (loans to the other resident sectors fall, while loans to central government rise), while the same capital transfer paid in cash impacts on the monetary aggregates (deposits held by central government, which is in the money-neutral sector, fall, while deposits held by the other resident sectors, which is in the money-holding sector, rise). In both cases, however, there is a financial transaction, so that no adjustment is needed. |
| --- | --- |

2.

The features of this transfer are the same as those in the case of a debt assumption, with the entries differing only to the extent that different financial instruments are used in the operation. For monetary analysis, the difference is that a debt assumption by the central government impacts on the credit aggregates (loans to the other resident sectors fall, while loans to central government rise), while the same capital transfer paid in cash impacts on the monetary aggregates (deposits held by central government, which is in the money-neutral sector, fall, while deposits held by the other resident sectors, which is in the money-holding sector, rise). In both cases, however, there is a financial transaction, so that no adjustment is needed.

---

(1)  The ESA 95 treats debt assumption as a capital transfer, i.e. ‘the counterpart transaction of debt assumption ... is classified in the category capital transfers’ (paragraph 5.16) and, by definition, the financial counterpart of a capital transfer is a transaction. While the interpretation of the ESA 95 provided here and the proposed treatment of debt assumption within MFI balance sheet statistics is fully in line with the treatment of debt assumption in the euro area financial accounts, attention is drawn to the existence of certain exceptions to the rule that debt assumption is treated as a capital transfer (listed in the ESA 95 paragraphs 5.16, 6.29 and 6.30). However, these exceptions only apply where the debt assumption involves the central government absorbing a public corporation, i.e. subsuming the corporation into the central government. In this case, the operation is not treated as a financial transaction, but as a sector reclassification, i.e. from the other resident sectors to central government. In order to remove the impact of this sector reclassification from the flows, NCBs must submit an adjustment for this reclassification.

(2)  The sign conventions are as follows: + means an increase, — means a decrease, — means no change in that item.

(3)  The terminology used for the accounts is that of the MFI balance sheet. Therefore ‘capital’ means ‘profit and loss account’ in the case of the other resident sectors and ‘net lending or borrowing’ in the case of the central government.

Appendix III

TREATMENT OF SECURITISATION AND LOAN TRANSFERS IN THE CONTEXT OF THE DERIVATION OF BSI FLOW STATISTICS

1.   Securitisation and loan transfer

| 1. | ‘Securitisation’ is a process whereby finance can be raised from external investors by enabling them to invest in parcels of specific financial assets. It involves MFIs either selling loans to third parties, which use these loans to back the issue of securities, or acquiring negotiable securities as a replacement for loans. This operation consists of the MFI either selling loans to an intermediary and the subsequent or simultaneous issue of securities, by that intermediary, backed by the loans, or acquiring securities issued by the debtor as a replacement for a loan, without involving an intermediary. Both types of operations give rise to the same result in the MFI balance sheet. The former is much more common. However, the latter is explained first, as it is less complex. |
| --- | --- |

1.

‘Securitisation’ is a process whereby finance can be raised from external investors by enabling them to invest in parcels of specific financial assets. It involves MFIs either selling loans to third parties, which use these loans to back the issue of securities, or acquiring negotiable securities as a replacement for loans. This operation consists of the MFI either selling loans to an intermediary and the subsequent or simultaneous issue of securities, by that intermediary, backed by the loans, or acquiring securities issued by the debtor as a replacement for a loan, without involving an intermediary. Both types of operations give rise to the same result in the MFI balance sheet. The former is much more common. However, the latter is explained first, as it is less complex.

| 2. | A ‘loan transfer’ is an operation similar to a securitisation in which MFIs sell loans to investors in a process that does not involve the issue of securities. The economic purpose of this operation and its statistical treatment is, however, in certain respects rather similar to a securitisation. |
| --- | --- |

2.

A ‘loan transfer’ is an operation similar to a securitisation in which MFIs sell loans to investors in a process that does not involve the issue of securities. The economic purpose of this operation and its statistical treatment is, however, in certain respects rather similar to a securitisation.

2.   Securitisation without intermediary and loan transfers

| (a) | Description
  This operation takes place when a ‘new security is issued [by the original debtor{] as replacement for the original asset, which is effectively liquidated’ (ESA 95, paragraph 5.63) and this new security is simultaneously sold to third party investors. |
| --- | --- |

(a)

Description

This operation takes place when a ‘new security is issued [by the original debtor{] as replacement for the original asset, which is effectively liquidated’ (ESA 95, paragraph 5.63) and this new security is simultaneously sold to third party investors.

| (b) | Economic sense
  The operation involves the creditor MFI being repaid the original loan by the debtor. This repayment is financed by the debtor issuing securities. The securities issued by the debtor could in theory be held for a short time by the creditor MFI, but are usually sold directly to the investors. Some doubts exist as to whether this type of operation is very widespread, because only large corporations and public bodies issue securities in practice. If the operation does not involve the transformation of the loan into securities, i.e. if the instrument sold to the investors remains non-negotiable, then a loan transfer is deemed to occur. A loan transfer is nevertheless usually performed by fragmenting the original loan into smaller units, which is sold by the creditor MFI, together with the benefits/risks, to third parties. |
| --- | --- |

(b)

Economic sense

The operation involves the creditor MFI being repaid the original loan by the debtor. This repayment is financed by the debtor issuing securities. The securities issued by the debtor could in theory be held for a short time by the creditor MFI, but are usually sold directly to the investors. Some doubts exist as to whether this type of operation is very widespread, because only large corporations and public bodies issue securities in practice. If the operation does not involve the transformation of the loan into securities, i.e. if the instrument sold to the investors remains non-negotiable, then a loan transfer is deemed to occur. A loan transfer is nevertheless usually performed by fragmenting the original loan into smaller units, which is sold by the creditor MFI, together with the benefits/risks, to third parties.

| (c) | Statistical treatment
  From an MFI creditor’s point of view, securitisation usually involves a sale of the loans for cash, i.e. the MFI receives cash from the debtor in repayment of a loan. This is treated as a decrease in ‘loans to non-MFIs’ and an increase in ‘cash/deposits’. The debtor finances this loan repayment out of the proceeds arising from the securities issue (1). The MFI may receive the issued securities rather than cash from the debtor. In that case, the MFI treats the counterpart to the decrease in ‘loans’ as an increase in ‘securities other than shares’. The MFI would normally then sell the new securities to third party investors. In both cases, the MFI may remove the loan/securities from its balance sheet if the ‘risks and rewards’ of ownership are fully transferred to the third parties. In the case of a loan transfer, a change in the balance sheet takes place when the sale to the third parties is completed.
  For statistical purposes, the creditor MFI’s sale of the loan is to be treated as a financial transaction. In cases where the loans are securitised, the MFI creditor accepts either cash or temporarily accepts the new securities issued by the debtor in repayment of the loan. In cases where the loans are not securitised (e.g. a loan transfer), the MFI usually receives cash from the debtor, which is financed by the sale of the loan to third party investors. These operations are treated as financial transactions. As these operations are transactions, i.e. true flows, no adjustment is reported. This treatment is consistent with paragraph 5.62(k) of the ESA 95, which specifies that the conversion of loans into securities ‘involves two financial transactions: the liquidation of the loan and the creation of the new securities’. |
| --- | --- |

(c)

Statistical treatment

From an MFI creditor’s point of view, securitisation usually involves a sale of the loans for cash, i.e. the MFI receives cash from the debtor in repayment of a loan. This is treated as a decrease in ‘loans to non-MFIs’ and an increase in ‘cash/deposits’. The debtor finances this loan repayment out of the proceeds arising from the securities issue (1). The MFI may receive the issued securities rather than cash from the debtor. In that case, the MFI treats the counterpart to the decrease in ‘loans’ as an increase in ‘securities other than shares’. The MFI would normally then sell the new securities to third party investors. In both cases, the MFI may remove the loan/securities from its balance sheet if the ‘risks and rewards’ of ownership are fully transferred to the third parties. In the case of a loan transfer, a change in the balance sheet takes place when the sale to the third parties is completed.

For statistical purposes, the creditor MFI’s sale of the loan is to be treated as a financial transaction. In cases where the loans are securitised, the MFI creditor accepts either cash or temporarily accepts the new securities issued by the debtor in repayment of the loan. In cases where the loans are not securitised (e.g. a loan transfer), the MFI usually receives cash from the debtor, which is financed by the sale of the loan to third party investors. These operations are treated as financial transactions. As these operations are transactions, i.e. true flows, no adjustment is reported. This treatment is consistent with paragraph 5.62(k) of the ESA 95, which specifies that the conversion of loans into securities ‘involves two financial transactions: the liquidation of the loan and the creation of the new securities’.

| (d) | Illustration
  A securitisation/loan transfer is simply the sale of a loan to a third party. It is reflected in the MFI balance sheet as a sale of the loan with a counterpart entry in cash or deposits.






  MFI |
| --- | --- |
| A | L |
| + | 100 Cash |

(d)

Illustration

A securitisation/loan transfer is simply the sale of a loan to a third party. It is reflected in the MFI balance sheet as a sale of the loan with a counterpart entry in cash or deposits.

MFI

A

L

+

100 Cash

| – | 100 Loan |
| --- | --- |

–

100 Loan

3.   Securitisation through a financial intermediary

| (a) | Description
  Securitisation takes place where the ‘original asset [}loan{] is transferred [}by the creditor{] to another institutional unit and the new securities replace the original asset [}loan] on the original institutional unit’s balance sheet’ (ESA 95, paragraph 5.63) and these new securities are simultaneously or subsequently sold to third party investors. In practice, the operation may be structured in such a way that the securities issued by the financial intermediary are sold direct to third party investors. |
| --- | --- |

(a)

Description

Securitisation takes place where the ‘original asset [}loan{] is transferred [}by the creditor{] to another institutional unit and the new securities replace the original asset [}loan] on the original institutional unit’s balance sheet’ (ESA 95, paragraph 5.63) and these new securities are simultaneously or subsequently sold to third party investors. In practice, the operation may be structured in such a way that the securities issued by the financial intermediary are sold direct to third party investors.

| (b) | Economic sense
  The aim is for the creditor MFI to release resources by transferring assets to third parties. In this case, the original asset, i.e. loan, is sold to a special financial intermediary. This financial intermediary, called a ‘financial vehicle corporation’ (FVC) (ESA 95, paragraph 2.55), is usually created for the sole purpose of holding the securitised assets. The MFI sells the asset to be securitised to the FVC in exchange either for cash or the securities issued by the FVC. |
| --- | --- |

(b)

Economic sense

The aim is for the creditor MFI to release resources by transferring assets to third parties. In this case, the original asset, i.e. loan, is sold to a special financial intermediary. This financial intermediary, called a ‘financial vehicle corporation’ (FVC) (ESA 95, paragraph 2.55), is usually created for the sole purpose of holding the securitised assets. The MFI sells the asset to be securitised to the FVC in exchange either for cash or the securities issued by the FVC.

| (c) | Statistical treatment
  From the point of view of the creditor MFI, the operation involves an exchange of assets, as in the case above. The MFI receives a new asset, cash or securities, for the sale of the loan. Therefore, in the MFI’s balance sheet, the exchange is reflected as a decrease in ‘loans’ and an increase in ‘cash/deposits’ or ‘securities’. This treatment only applies where the MFI creditor transfers all the risks and rewards of ownership of the original loans to the FVC. Where the risks and rewards of ownership remain with the MFI, then it must be treated as an on-balance-sheet securitisation (see the illustration below). For statistical purposes, the creditor MFI’s sale of loans is treated as a financial transaction, i.e. as a real flow, with no adjustment to be reported. |
| --- | --- |

(c)

Statistical treatment

From the point of view of the creditor MFI, the operation involves an exchange of assets, as in the case above. The MFI receives a new asset, cash or securities, for the sale of the loan. Therefore, in the MFI’s balance sheet, the exchange is reflected as a decrease in ‘loans’ and an increase in ‘cash/deposits’ or ‘securities’. This treatment only applies where the MFI creditor transfers all the risks and rewards of ownership of the original loans to the FVC. Where the risks and rewards of ownership remain with the MFI, then it must be treated as an on-balance-sheet securitisation (see the illustration below). For statistical purposes, the creditor MFI’s sale of loans is treated as a financial transaction, i.e. as a real flow, with no adjustment to be reported.

| (d) | Illustration
  Usually this type of securitisation takes place as a ‘triangular’ operation. The MFI owns a loan and sells it to the FVC, which finances the purchase via the issue of securities backed by the loan. It is reflected in the balance sheets as follows:






  MFI |
| --- | --- |
| A | L |
| + | 100 Cash |

(d)

Illustration

Usually this type of securitisation takes place as a ‘triangular’ operation. The MFI owns a loan and sells it to the FVC, which finances the purchase via the issue of securities backed by the loan. It is reflected in the balance sheets as follows:

MFI

A

L

+

100 Cash

| – | 100 Loan |
| --- | --- |

–

100 Loan

| FVC |
| --- |
| A | L |
| + | 100 Loan |

FVC

A

L

+

100 Loan

| + | 100 Debt securities issued |
| --- | --- |

+

100 Debt securities issued

In case an MFI receives the securities issued by the FVC instead of cash, the operation is divided into two steps as follows.

Step 1: the loan is sold to the FVC in exchange for securities issued by the FVC:

| MFI |
| --- |
| A | L |
| – | 100 Cash |

MFI

A

L

–

100 Cash

| + | 100 Securities other than shares |
| --- | --- |

+

100 Securities other than shares

| FVC |
| --- |
| A | L |
| + | 100 Loan |

FVC

A

L

+

100 Loan

| + | 100 Debt securities issued |
| --- | --- |

+

100 Debt securities issued

Step 2: later, the MFI sells the securities:

| MFI |
| --- |
| A | L |
| + | 100 Cash |

MFI

A

L

+

100 Cash

| – | 100 Securities other than shares |
| --- | --- |

–

100 Securities other than shares

| FVC |
| --- |
| A | L |
| | |

FVC

A

L

4.   Asset-backed securities

| (a) | Description
  The issue of asset-backed securities is related to securitisation. This operation consists of an MFI creditor issuing securities that are backed by loans on its books Asset-backed issues are not considered to be securitisation in the ESA 95 (2). |
| --- | --- |

(a)

Description

The issue of asset-backed securities is related to securitisation. This operation consists of an MFI creditor issuing securities that are backed by loans on its books Asset-backed issues are not considered to be securitisation in the ESA 95 (2).

| (b) | Economic sense
  The purpose of this type of operation is for the MFI creditor to raise funds from external investors by enabling investors to invest indirectly in parcels of specific assets via the purchase of securities issued in the name of, and on the account of, the MFI creditor, but with the backing of these loans. This type of operation does not involve any change in the relationship between the original creditor and debtor. Eventually, the MFI creditor may be released from all rights and obligations in relation to the other two parties. If so, the operation must be treated as a securitisation. |
| --- | --- |

(b)

Economic sense

The purpose of this type of operation is for the MFI creditor to raise funds from external investors by enabling investors to invest indirectly in parcels of specific assets via the purchase of securities issued in the name of, and on the account of, the MFI creditor, but with the backing of these loans. This type of operation does not involve any change in the relationship between the original creditor and debtor. Eventually, the MFI creditor may be released from all rights and obligations in relation to the other two parties. If so, the operation must be treated as a securitisation.

| (c) | Statistical treatment
  In principle, this operation is no different from the issue of debt securities with an additional off-balance-sheet guarantee, i.e. the operation is treated in the same terms for statistical purposes regardless of the involvement of collateral. As a consequence, the issue of securities is deemed to be a transaction. No adjustment is reported. If the MFI creditor is subsequently released from all obligations to the final investor, it means a payment of the debt with the loan recorded on the asset side. That is also a financial transaction. In summary, the issue and sale of asset-backed securities are financial transactions and, as a consequence, no adjustment is reported. |
| --- | --- |

(c)

Statistical treatment

In principle, this operation is no different from the issue of debt securities with an additional off-balance-sheet guarantee, i.e. the operation is treated in the same terms for statistical purposes regardless of the involvement of collateral. As a consequence, the issue of securities is deemed to be a transaction. No adjustment is reported. If the MFI creditor is subsequently released from all obligations to the final investor, it means a payment of the debt with the loan recorded on the asset side. That is also a financial transaction. In summary, the issue and sale of asset-backed securities are financial transactions and, as a consequence, no adjustment is reported.

| (d) | Illustration
  The statistical treatment is reflected in the balance sheet, step-by-step, as follows:






  MFI |
| --- | --- |
| A | L |
| + | 100 Cash |

(d)

Illustration

The statistical treatment is reflected in the balance sheet, step-by-step, as follows:

MFI

A

L

+

100 Cash

| + | 100 Debt securities |
| --- | --- |

+

100 Debt securities

The MFI issues asset-backed securities. In principle, the operation is finished. Eventually, the MFI can be released from any obligation to the creditor, i.e. the investor in securities, by repaying its obligation with the loan recorded on the asset side. In that case, the operation becomes a securitisation:

| MFI |
| --- |
| A | L |
| + | 100 Loans |

MFI

A

L

+

100 Loans

| + | 100 Debt securities |
| --- | --- |

+

100 Debt securities

5.   Write-offs and securitisation

| 1. | A write-off may be attached to a securitisation. This is the case when bad loans are securitised. If the bad loans are provisioned and the provisions included within the liability side, or not provisioned at all, at the time that the loans are securitised the MFI receives in the item ‘debt securities’ or cash less than the gross amount of the securitised loans. The difference between the accounting value of the loan and its market value when it is exchanged for securities is a loss for the MFI.
  The operation is as follows: the MFI sells to the FVC a bad loan that is traded at 50 % of its value for debt securities issued by the FVC. The loan was previously provisioned but recorded in gross terms, i.e. the provision was recorded on the liability side under ‘capital and reserves’. |
| --- | --- |

1.

A write-off may be attached to a securitisation. This is the case when bad loans are securitised. If the bad loans are provisioned and the provisions included within the liability side, or not provisioned at all, at the time that the loans are securitised the MFI receives in the item ‘debt securities’ or cash less than the gross amount of the securitised loans. The difference between the accounting value of the loan and its market value when it is exchanged for securities is a loss for the MFI.

The operation is as follows: the MFI sells to the FVC a bad loan that is traded at 50 % of its value for debt securities issued by the FVC. The loan was previously provisioned but recorded in gross terms, i.e. the provision was recorded on the liability side under ‘capital and reserves’.

| 2. | In fact, a write-off has taken place at the time the loan was securitised. Therefore an adjustment, by the amount involved in the write-off (50 %), is reported to correctly calculate the flow. Where a write-off takes place at the same time as the securitisation, an adjustment is reported for this write-off if available (see also the Guidance notes to Regulation ECB/2001/13). |
| --- | --- |

2.

In fact, a write-off has taken place at the time the loan was securitised. Therefore an adjustment, by the amount involved in the write-off (50 %), is reported to correctly calculate the flow. Where a write-off takes place at the same time as the securitisation, an adjustment is reported for this write-off if available (see also the Guidance notes to Regulation ECB/2001/13).

---

(1)  The instruments issued by the debtor are classified as securities only where they meet the necessary conditions in terms of negotiability and marketability. According to Regulation ECB/2001/13, the item ‘securities other than shares’ includes ‘negotiable loans that have been restructured into a large number of identical documents and that can be traded on secondary markets’.

(2)  Even though the term ‘securitisation’ is used in business to refer to asset-backed operations, in the area of monetary and financial statistics the term refers only to the ESA 95 definition of securitisation.

---

ANNEX VI

LIST OF MFIs FOR STATISTICAL PURPOSES

PART 1

Variables for the purpose of the list of MFIs for statistical purpose

| Variable name | Variable description | Status |
| --- | --- | --- |
| object_request | This specifies the type of monetary financial institution (MFI) update sent and can take one of seven predefined values:
  ‘mfi_req_new’: specifies that information on a new MFI is given,
  ‘mfi_req_mod’: specifies that information on modifications to an existing MFI is given,
  ‘mfi_req_del’: specifies that information on an existing MFI to be deleted is given,
  ‘mfi_req_merger’: specifies that information on institutions involved in a merger (1) is given,
  ‘mfi_req_realloc’: specifies that reallocation of a deleted mfi_id to a new MFI is required,
  ‘mfi_req_mod_id_realloc’: specifies that a change of the mfi_id of an existing MFI to that of a deleted MFI is required,
  ‘mfi_req_mod_id’: specifies that a change of ‘mfi_id’ is required. | Mandatory |
| mfi_id | This is the primary key for the MFI dataset. It specifies the unique identification code (hereinafter the ‘id code’) of the MFI, and is comprised of two parts: ‘host’ and ‘id’. The values for the two parts combined should ensure that the ‘mfi_id’ is unique to that MFI. | Mandatory |
| host | This variable specifies the country of registration of the MFI, given as a two-character country ISO code. | Mandatory when part of id code |
| id | This specifies the id code for the MFI (without the ‘host’ two-character ISO country code as a prefix) | Mandatory when part of id code |
| name | This specifies the full registration name of the MFI, including the company designation (i.e. Plc, Ltd, SpA, etc.). | Mandatory |
| address | This specifies the location details of the MFI, and is composed of four parts: ‘postal_address’, ‘postal_box’, ‘postal_code’ and ‘city’. | Mandatory for ‘new’ and ‘mod’ requests |
| postal_address | This specifies the street name and the building number. | Mandatory for ‘new’ and ‘mod’ requests |
| postal_box | This specifies the post office box number, using national box convention systems. | Mandatory for ‘new’ and ‘mod’ requests |
| postal_code | This specifies the post code, using the national postal systems conventions. | Mandatory for ‘new’ and ‘mod’ requests |
| city | This specifies the city of location. | Mandatory for ‘new’ and ‘mod’ requests |
| category | This indicates the type of MFI, and can have one of four predefined values: ‘central bank’, ‘credit institution’, ‘money market fund’ or ‘other institution’. | Mandatory for ‘new’ and ‘mod’ requests |
| report | This indicates whether or not the MFI reports monthly balance sheet statistics and can take one of two predefined values which are mutually exclusive: (i) ‘true’ when the MFI is subject to the full reporting requirements; or (ii) ‘false’ when the MFI is not subject to the full reporting requirements. | Mandatory for ‘new’ and ‘mod’ requests |
| order_r | This indicates the desired order of the list of MFIs if the English alphabetical order does not apply. A numeric value must be assigned to each MFI in ascending order. | Non-mandatory |
| head_of_branch | This indicates that the MFI is a foreign branch. This can take one of three values: ‘non_eu_head’, ‘eu_non_mfi_head’ and ‘eu_mfi_head’. | Mandatory for foreign branches |
| non_eu_head | This indicates that the head office is extra EU resident, and is composed of two parts: ‘host’ and ‘name’. | Mandatory for foreign branches |
| eu_non_mfi_head | This indicates that the head office is an EU resident and is not an MFI. This is comprised of two parts: ‘non_mfi_id’ (country of registration and identification code) and ‘name’ (name of the head office). The identification code of the non-MFI can be either ‘OFI’ (other financial institution) or a two-character ISO country code followed by a suffix referring to the appropriate sectoral classification of the ESA 95. | Mandatory for foreign branches |
| eu_mfi_head | This indicates that the head office is an EU resident and an MFI. The value for this variable is comprised of ‘mfi_id’. | Mandatory for foreign branches |
| mfi_req_merger | This specifies that merger information is being sent. | Mandatory for mergers (both domestic and cross-border) |
| submerger | This is used to report institutions sharing the same ‘date’ of legal effect of merger activity, and is composed of four parts: ‘date’, ‘comment’, ‘involved_mfi’ and ‘involved_non_mfi’. | Mandatory for mergers |
| involved_mfi | This specifies that an MFI is involved in a cross-border merger. The value for this variable is comprised of ‘mfi_ref’. | Mandatory for cross-border mergers |
| involved_non_mfi | This specifies that a non-MFI is involved in the merger. The value for this variable is comprised of ‘non_mfi_obj’. | Mandatory for mergers |
| mfi_ref | This specifies details of an MFI involved in a cross-border merger, and is composed of two parts: ‘mfi_id’ and ‘name’. | Mandatory for cross-border mergers |
| non_mfi_obj | This specifies details of a non-MFI involved in a merger with an MFI, and is composed of two parts: ‘non_mfi_id’ and ‘name’. | Mandatory for mergers |
| non_mfi_id | This specifies details of a non-MFI involved in a merger with an MFI, and is comprised of two parts: ‘host’ and ‘id’. | Mandatory for mergers |
| ecb_id | This is a unique code established by the ECB, assigned to each MFI. It is sent, via the RIAD Data Exchange System, to NCBs with all standard disseminations. NCBs can choose to either accept or delete it. | Not applicable for NCB updates. For disseminations only. |
| head_ecb_id | This is a unique code established by the ECB, assigned to head offices of EU MFI foreign branches. It is sent, via the RIAD Data Exchange System, to NCBs, with all standard disseminations. NCBs can choose to either accept or delete it. | Not applicable for NCB updates. For disseminations only. |

Variable name

Variable description

Status

object_request

This specifies the type of monetary financial institution (MFI) update sent and can take one of seven predefined values:

‘mfi_req_new’: specifies that information on a new MFI is given,

‘mfi_req_mod’: specifies that information on modifications to an existing MFI is given,

‘mfi_req_del’: specifies that information on an existing MFI to be deleted is given,

‘mfi_req_merger’: specifies that information on institutions involved in a merger (1) is given,

‘mfi_req_realloc’: specifies that reallocation of a deleted mfi_id to a new MFI is required,

‘mfi_req_mod_id_realloc’: specifies that a change of the mfi_id of an existing MFI to that of a deleted MFI is required,

‘mfi_req_mod_id’: specifies that a change of ‘mfi_id’ is required.

Mandatory

mfi_id

This is the primary key for the MFI dataset. It specifies the unique identification code (hereinafter the ‘id code’) of the MFI, and is comprised of two parts: ‘host’ and ‘id’. The values for the two parts combined should ensure that the ‘mfi_id’ is unique to that MFI.

Mandatory

host

This variable specifies the country of registration of the MFI, given as a two-character country ISO code.

Mandatory when part of id code

id

This specifies the id code for the MFI (without the ‘host’ two-character ISO country code as a prefix)

Mandatory when part of id code

name

This specifies the full registration name of the MFI, including the company designation (i.e. Plc, Ltd, SpA, etc.).

Mandatory

address

This specifies the location details of the MFI, and is composed of four parts: ‘postal_address’, ‘postal_box’, ‘postal_code’ and ‘city’.

Mandatory for ‘new’ and ‘mod’ requests

postal_address

This specifies the street name and the building number.

Mandatory for ‘new’ and ‘mod’ requests

postal_box

This specifies the post office box number, using national box convention systems.

Mandatory for ‘new’ and ‘mod’ requests

postal_code

This specifies the post code, using the national postal systems conventions.

Mandatory for ‘new’ and ‘mod’ requests

city

This specifies the city of location.

Mandatory for ‘new’ and ‘mod’ requests

category

This indicates the type of MFI, and can have one of four predefined values: ‘central bank’, ‘credit institution’, ‘money market fund’ or ‘other institution’.

Mandatory for ‘new’ and ‘mod’ requests

report

This indicates whether or not the MFI reports monthly balance sheet statistics and can take one of two predefined values which are mutually exclusive: (i) ‘true’ when the MFI is subject to the full reporting requirements; or (ii) ‘false’ when the MFI is not subject to the full reporting requirements.

Mandatory for ‘new’ and ‘mod’ requests

order_r

This indicates the desired order of the list of MFIs if the English alphabetical order does not apply. A numeric value must be assigned to each MFI in ascending order.

Non-mandatory

head_of_branch

This indicates that the MFI is a foreign branch. This can take one of three values: ‘non_eu_head’, ‘eu_non_mfi_head’ and ‘eu_mfi_head’.

Mandatory for foreign branches

non_eu_head

This indicates that the head office is extra EU resident, and is composed of two parts: ‘host’ and ‘name’.

Mandatory for foreign branches

eu_non_mfi_head

This indicates that the head office is an EU resident and is not an MFI. This is comprised of two parts: ‘non_mfi_id’ (country of registration and identification code) and ‘name’ (name of the head office). The identification code of the non-MFI can be either ‘OFI’ (other financial institution) or a two-character ISO country code followed by a suffix referring to the appropriate sectoral classification of the ESA 95.

Mandatory for foreign branches

eu_mfi_head

This indicates that the head office is an EU resident and an MFI. The value for this variable is comprised of ‘mfi_id’.

Mandatory for foreign branches

mfi_req_merger

This specifies that merger information is being sent.

Mandatory for mergers (both domestic and cross-border)

submerger

This is used to report institutions sharing the same ‘date’ of legal effect of merger activity, and is composed of four parts: ‘date’, ‘comment’, ‘involved_mfi’ and ‘involved_non_mfi’.

Mandatory for mergers

involved_mfi

This specifies that an MFI is involved in a cross-border merger. The value for this variable is comprised of ‘mfi_ref’.

Mandatory for cross-border mergers

involved_non_mfi

This specifies that a non-MFI is involved in the merger. The value for this variable is comprised of ‘non_mfi_obj’.

Mandatory for mergers

mfi_ref

This specifies details of an MFI involved in a cross-border merger, and is composed of two parts: ‘mfi_id’ and ‘name’.

Mandatory for cross-border mergers

non_mfi_obj

This specifies details of a non-MFI involved in a merger with an MFI, and is composed of two parts: ‘non_mfi_id’ and ‘name’.

Mandatory for mergers

non_mfi_id

This specifies details of a non-MFI involved in a merger with an MFI, and is comprised of two parts: ‘host’ and ‘id’.

Mandatory for mergers

ecb_id

This is a unique code established by the ECB, assigned to each MFI. It is sent, via the RIAD Data Exchange System, to NCBs with all standard disseminations. NCBs can choose to either accept or delete it.

Not applicable for NCB updates. For disseminations only.

head_ecb_id

This is a unique code established by the ECB, assigned to head offices of EU MFI foreign branches. It is sent, via the RIAD Data Exchange System, to NCBs, with all standard disseminations. NCBs can choose to either accept or delete it.

Not applicable for NCB updates. For disseminations only.

PART 2

Validation checks

1.   General checks

It will be checked that:

| — | all mandatory variables are completed; |
| --- | --- |

—

all mandatory variables are completed;

| — | the value for the variable ‘object_request’ is one of the seven predefined types set out in Part 1 to this Annex (‘mfi_req_new’, ‘mfi_req_mod’, ‘mfi_req_del’, ‘mfi_req_merger’, ‘mfi_req_realloc’, ‘mfi_req_mod_id_realloc’ and ‘mfi_req_mod_id’), depending on the kind of information transmitted; and |
| --- | --- |

—

the value for the variable ‘object_request’ is one of the seven predefined types set out in Part 1 to this Annex (‘mfi_req_new’, ‘mfi_req_mod’, ‘mfi_req_del’, ‘mfi_req_merger’, ‘mfi_req_realloc’, ‘mfi_req_mod_id_realloc’ and ‘mfi_req_mod_id’), depending on the kind of information transmitted; and

| — | NCBs use the Roman alphabet when reporting updates to the ECB. |
| --- | --- |

—

NCBs use the Roman alphabet when reporting updates to the ECB.

2.   Id code checks

It will be checked that:

| — | the variable ‘mfi_id’ is comprised of two separate parts, a ‘host’ variable and an ‘id’ variable, and the values for the two parts combined ensure that the ‘mfi_id’ is unique to that MFI; |
| --- | --- |

—

the variable ‘mfi_id’ is comprised of two separate parts, a ‘host’ variable and an ‘id’ variable, and the values for the two parts combined ensure that the ‘mfi_id’ is unique to that MFI;

| — | the value for the variable ‘host’ for an MFI is a two-character country EU ISO code; |
| --- | --- |

—

the value for the variable ‘host’ for an MFI is a two-character country EU ISO code;

| — | a previously used id code is not allocated to a new MFI, unless the conditions laid down in Article 19(1) of this Guideline, fourth paragraph are met. In such case, NCBs must send an ‘mfi_req_realloc’ request to the ECB; |
| --- | --- |

—

a previously used id code is not allocated to a new MFI, unless the conditions laid down in Article 19(1) of this Guideline, fourth paragraph are met. In such case, NCBs must send an ‘mfi_req_realloc’ request to the ECB;

| — | the same id codes as released monthly in the list of MFIs on the ECB's website are used; |
| --- | --- |

—

the same id codes as released monthly in the list of MFIs on the ECB's website are used;

| — | when reporting an id code change, a specific request ‘mfi_req_mod_id’ is used; and |
| --- | --- |

—

when reporting an id code change, a specific request ‘mfi_req_mod_id’ is used; and

| — | when reporting an id code change to a previously deleted id code, a specific request ‘mfi_req_mod_id_realloc’ is used. |
| --- | --- |

—

when reporting an id code change to a previously deleted id code, a specific request ‘mfi_req_mod_id_realloc’ is used.

If the new MFI id code has already been used and the request is not an mfi_req_mod_id_realloc (or the new MFI id code is in the current list) the ECB rejects the request.

If the variable ‘mfi_id’ is incomplete, incorrect or missing, the ECB rejects the entire request.

3.   Name

It will be checked that:

| — | this variable contains the full registered name of the institution (2), including the company designation in the name, i.e. Plc, Ltd, SpA, etc. and that the company designation is consistently reported for all names where this is applicable; |
| --- | --- |

—

this variable contains the full registered name of the institution (2), including the company designation in the name, i.e. Plc, Ltd, SpA, etc. and that the company designation is consistently reported for all names where this is applicable;

| — | the lower case convention is followed to cater for accents; and |
| --- | --- |

—

the lower case convention is followed to cater for accents; and

| — | lower case is used where applicable. |
| --- | --- |

—

lower case is used where applicable.

If the variable ‘name’ is incomplete, incorrect or missing, the ECB rejects the entire request.

4.   Address

It will be checked that:

| — | at least one of the address variables ‘postal_address’, ‘postal_box’ or ‘postal_code’ is completed; |
| --- | --- |

—

at least one of the address variables ‘postal_address’, ‘postal_box’ or ‘postal_code’ is completed;

| — | the ‘postal_address’ variable indicates the street name and street number of the institution; |
| --- | --- |

—

the ‘postal_address’ variable indicates the street name and street number of the institution;

| — | the ‘postal_box’ variable uses national box convention systems, and that no post office box text reference is placed in front of ‘postal_box’ numbers; and |
| --- | --- |

—

the ‘postal_box’ variable uses national box convention systems, and that no post office box text reference is placed in front of ‘postal_box’ numbers; and

| — | the ‘postal_code’ variable uses national postal systems conventions and specifies the relevant post code. |
| --- | --- |

—

the ‘postal_code’ variable uses national postal systems conventions and specifies the relevant post code.

If the set of ‘address’ variables is incomplete, incorrect or missing, the ECB rejects the entire request.

5.   City

It will be checked that:

| — | the variable ‘city’ specifies the city of location. |
| --- | --- |

—

the variable ‘city’ specifies the city of location.

If the variable ‘city’ is incomplete, incorrect or missing, the ECB rejects the entire request.

6.   Category

It will be checked that:

| — | the variable ‘category’ indicates the type of MFI according to one of four predefined values set out in Part 1 to this Annex (‘central bank’, ‘credit institution’, ‘money market fund’ or ‘other institution’), and that lower case is used, except for initial positions which should be in upper case. |
| --- | --- |

—

the variable ‘category’ indicates the type of MFI according to one of four predefined values set out in Part 1 to this Annex (‘central bank’, ‘credit institution’, ‘money market fund’ or ‘other institution’), and that lower case is used, except for initial positions which should be in upper case.

If the variable ‘category’ is incomplete, incorrect or missing, the ECB rejects the entire request.

7.   Report

It will be checked that:

| — | for the variable ‘report’, only one of the two values (true or false) set out in Part 1 to this Annex is used. |
| --- | --- |

—

for the variable ‘report’, only one of the two values (true or false) set out in Part 1 to this Annex is used.

If the variable ‘report’ is incomplete, incorrect or missing, the ECB rejects the entire request.

8.   Order

It will be checked that:

| — | the variable ‘order_r’, indicates the desired order of the list of MFIs, if the English alphabetical order is not applicable, and that a numeric value is assigned to each MFI in ascending order. |
| --- | --- |

—

the variable ‘order_r’, indicates the desired order of the list of MFIs, if the English alphabetical order is not applicable, and that a numeric value is assigned to each MFI in ascending order.

If the variable ‘order_r’ is incomplete or missing (and all other validation checks are fulfilled), the ECB implements the request in the MFI dataset.

9.   Foreign branch checks

It will be checked that:

| — | a value for the variable ‘head_of_branch’ is completed, if the MFI is a foreign branch; |
| --- | --- |

—

a value for the variable ‘head_of_branch’ is completed, if the MFI is a foreign branch;

| — | the variable ‘head_of_branch’, indicates the type of head office according to one of three predefined variables set out in Part 1 to this Annex (‘non_eu_head’, ‘eu_non_mfi_head’ or ‘eu_mfi_head’); |
| --- | --- |

—

the variable ‘head_of_branch’, indicates the type of head office according to one of three predefined variables set out in Part 1 to this Annex (‘non_eu_head’, ‘eu_non_mfi_head’ or ‘eu_mfi_head’);

| — | when the variable ‘head_of_branch’ is given as ‘non_eu_head’ (an extra EU resident head office), the host and name of the head office are given; |
| --- | --- |

—

when the variable ‘head_of_branch’ is given as ‘non_eu_head’ (an extra EU resident head office), the host and name of the head office are given;

| — | when the variable ‘head_of_branch’ is given as ‘eu_non_mfi_head’ (an EU resident head office, which is not an MFI) the host, name and id of the head office are given. The ‘id’ of the ‘non_mfi’ is either ‘OFI’ (other financial institution) or a two-character ISO country code followed by a suffix referring to the appropriate sectoral classification of the ESA 95; |
| --- | --- |

—

when the variable ‘head_of_branch’ is given as ‘eu_non_mfi_head’ (an EU resident head office, which is not an MFI) the host, name and id of the head office are given. The ‘id’ of the ‘non_mfi’ is either ‘OFI’ (other financial institution) or a two-character ISO country code followed by a suffix referring to the appropriate sectoral classification of the ESA 95;

| — | when the variable ‘head_of_branch’ is an ‘eu_mfi_head’ (an MFI), the host and id of the head office are given; |
| --- | --- |

—

when the variable ‘head_of_branch’ is an ‘eu_mfi_head’ (an MFI), the host and id of the head office are given;

| — | when the variable ‘head_of_branch’ is an ‘eu_mfi_head’ (an MFI), the name of the head office is not given. |
| --- | --- |

—

when the variable ‘head_of_branch’ is an ‘eu_mfi_head’ (an MFI), the name of the head office is not given.

If any of the above foreign branch validation checks are violated, the ECB rejects the entire request.

There are two cases in which inconsistent head office information will prevail in the ECB's MFI dataset:

| — | if the variable ‘head_of_branch’ is given as an ‘eu_mfi_head’ but the id of the head office does not match that in the ECB's MFI dataset, the request will still be implemented. However, the name of the head office will not be contained in the ECB's MFI dataset, |
| --- | --- |

—

if the variable ‘head_of_branch’ is given as an ‘eu_mfi_head’ but the id of the head office does not match that in the ECB's MFI dataset, the request will still be implemented. However, the name of the head office will not be contained in the ECB's MFI dataset,

| — | if an MFI id code change request is sent, it is possible that head office information pertaining to foreign branches resident in other Member States, of that MFI, will become inconsistent.
  To mitigate this inaccuracy, the RIAD Data Exchange System sends a list of inconsistent head office information within acknowledgements sent to NCBs.
  If a foreign branch reported for inclusion or exclusion in the list of MFIs by a host country NCB, is disputed by the home country NCB, the following steps are taken: (i) the ECB, with the co-operation of the home and host country NCBs, will try to reconcile the information. If this is not possible, then (ii) the ECB will decide in favour of the information, where considered adequate, provided by the host country NCB. |
| --- | --- |

—

if an MFI id code change request is sent, it is possible that head office information pertaining to foreign branches resident in other Member States, of that MFI, will become inconsistent.

To mitigate this inaccuracy, the RIAD Data Exchange System sends a list of inconsistent head office information within acknowledgements sent to NCBs.

If a foreign branch reported for inclusion or exclusion in the list of MFIs by a host country NCB, is disputed by the home country NCB, the following steps are taken: (i) the ECB, with the co-operation of the home and host country NCBs, will try to reconcile the information. If this is not possible, then (ii) the ECB will decide in favour of the information, where considered adequate, provided by the host country NCB.

10.   Mergers checks

It will be checked that:

| — | when reporting domestic or cross-border mergers, the variable ‘mfi_req_merger’ is given; |
| --- | --- |

—

when reporting domestic or cross-border mergers, the variable ‘mfi_req_merger’ is given;

| — | each group, i.e. two or more institutions sharing the same ‘date’ of legal effect of merger activity is reported under a separate ‘submerger’ tag; |
| --- | --- |

—

each group, i.e. two or more institutions sharing the same ‘date’ of legal effect of merger activity is reported under a separate ‘submerger’ tag;

| — | when the variable ‘submerger’ is specified, a value for the variable ‘date’ is completed; |
| --- | --- |

—

when the variable ‘submerger’ is specified, a value for the variable ‘date’ is completed;

| — | at least one institution involved in the merger is an MFI; |
| --- | --- |

—

at least one institution involved in the merger is an MFI;

| — | when reporting a merger (i.e. ‘mfi_req_merger’ is used) where there is no change in the attributes of an MFI involved in the merger, then this MFI is reported as a modification (i.e. ‘mfi_req_mod’) within the framework of the merger; |
| --- | --- |

—

when reporting a merger (i.e. ‘mfi_req_merger’ is used) where there is no change in the attributes of an MFI involved in the merger, then this MFI is reported as a modification (i.e. ‘mfi_req_mod’) within the framework of the merger;

| — | the variable ‘involved_mfi’ is only reported in case of cross-border mergers; |
| --- | --- |

—

the variable ‘involved_mfi’ is only reported in case of cross-border mergers;

| — | when an institution is specified as an ‘involved_mfi’, the variable ‘mfi_ref’ is completed; |
| --- | --- |

—

when an institution is specified as an ‘involved_mfi’, the variable ‘mfi_ref’ is completed;

| — | the variable ‘mfi_ref’ is comprised of two parts: (i) ‘mfi_id’ itself composed of the variables ‘host’ and ‘id’; and (ii) ‘name’; |
| --- | --- |

—

the variable ‘mfi_ref’ is comprised of two parts: (i) ‘mfi_id’ itself composed of the variables ‘host’ and ‘id’; and (ii) ‘name’;

| — | when an institution is specified as an ‘involved_non_mfi’, the ‘non_mfi_id’ and ‘name’ are completed; |
| --- | --- |

—

when an institution is specified as an ‘involved_non_mfi’, the ‘non_mfi_id’ and ‘name’ are completed;

| — | the ‘non_mfi_id’ of an ‘involved_non_mfi’ is comprised of two parts: ‘host’ and ‘id’, and is five characters in length. The ‘host’ is a two character ISO country code. The ‘id’ is three characters in length and refers to the appropriate sectoral classification of the ESA95. |
| --- | --- |

—

the ‘non_mfi_id’ of an ‘involved_non_mfi’ is comprised of two parts: ‘host’ and ‘id’, and is five characters in length. The ‘host’ is a two character ISO country code. The ‘id’ is three characters in length and refers to the appropriate sectoral classification of the ESA95.

The ECB will not implement cross-border merger information in the its MFI dataset, unless complete merger requests from all involved Member States have been reported and validated.

If any of the above mergers validation checks are violated, the ECB rejects the entire request.

11.   MFI-MPEC cross-check

When NCBs require that the ECB carries out a cross-check of data between the MFI and eligible monetary policy counterparties (MPEC) datasets, they will place a cross-check flag in the file being transmitted in the RIAD Data Exchange System. The ECB will carry out the cross-check on the complete MFI and MPEC information reported by the NCB that sent the information, i.e. including existing MFI and MPEC information in the respective datasets, and not just on the information received in the file containing the flag. The results will be returned immediately in the form of an acknowledgement.

The cross-check flag should be utilised in the following way:

| — | where MFI and MPEC data can be coordinated between respective business areas, the cross-check flag should be included only in the second file transmitted for the corresponding MFI or MPEC request, |
| --- | --- |

—

where MFI and MPEC data can be coordinated between respective business areas, the cross-check flag should be included only in the second file transmitted for the corresponding MFI or MPEC request,

| — | where coordination is not feasible, an additional message containing only the cross-check flag should be transmitted at the end of the day. This message can be sent by one or both of the MFI-MPEC business areas, |
| --- | --- |

—

where coordination is not feasible, an additional message containing only the cross-check flag should be transmitted at the end of the day. This message can be sent by one or both of the MFI-MPEC business areas,

| — | where a cross-check is not required immediately for MFI-MPEC consistency, the flag should not be placed in the file, |
| --- | --- |

—

where a cross-check is not required immediately for MFI-MPEC consistency, the flag should not be placed in the file,

| — | where the check is required for execution later in the day, the data should be sent without the cross-check flag. An empty file with the cross-check flag should be subsequently sent. In this case, as there is no data to check in the empty file, the cross-check is performed at once, |
| --- | --- |

—

where the check is required for execution later in the day, the data should be sent without the cross-check flag. An empty file with the cross-check flag should be subsequently sent. In this case, as there is no data to check in the empty file, the cross-check is performed at once,

| — | the acknowledgement will contain only the result of the cross-check between the MFI and the MPEC datasets of the sender. |
| --- | --- |

—

the acknowledgement will contain only the result of the cross-check between the MFI and the MPEC datasets of the sender.

An MFI-MPEC cross-check provides a warning only. Hence, if the crosscheck fails, the ECB will still implement the request in the ECB's MFI dataset.

MFI and MPEC discrepancies are checked by the respective MFI and MPEC business areas, five working days prior to, and on the day of, the end-month release of the list of MFIs and institutions subject to minimum reserves. NCBs are reminded, via e-mail, to resolve discrepancies urgently. If discrepancies cannot be resolved before the release, NCBs are requested to provide an explanation. Inconsistent MFI-MPEC records will not be published on the ECB's website at the end of each month.

---

(1)  Unless explicitly stated otherwise, the term ‘mergers’ refers to domestic mergers.

(2)  For example, as registered with a Commercial or Business Register.

---

ANNEX VII

LIST OF IFs FOR STATISTICAL PURPOSES

PART 1

Variables for reporting the list of investment funds for statistical purposes

| Variable name | Variable description | Status |
| --- | --- | --- |
| object_request | This variable specifies the type of investment fund (IF) update sent and may have one of eight predefined values:
  ‘if_req_new’: information on a new IF
  ‘if_req_mod’: information on modifications to an IF
  ‘if_req_del’: information on an IF to be deleted
  ‘if_req_merger’: information on institutions involved in a merger (1)

  ‘if_req_realloc’: reallocation of a deleted if_id to a new IF
  ‘if_req_mod_id_realloc’: a change of the if_id of an IF to that of a deleted IF
  ‘if_req_mod_id’: a change of ‘if_id’
  ‘if_req_nav’: information on the net asset value (NAV) per investment fund (*1) | Mandatory |
| if_id | The primary key for the IF dataset specifying the unique IF's identification code (hereinafter the ‘id code’), and is comprised of two parts: ‘host’ and ‘id’. The values for the two parts combined ensure that the ‘if_id’ is unique to that IF | Mandatory |
| host | The two-character country ISO code for the IF's country of registration — one of two parts of the ‘if_id’ variable — see above | Mandatory when part of id code |
| id | The IF's id code — one of two parts of the ‘if_id’ variable — see above | Mandatory when part of id code |
| name | The IF's full registration name, including the company designation i.e. Plc, Ltd, SpA, etc. | Mandatory |
| address | The IF's location details, or its management company where applicable composed of four parts: ‘postal_address’, ‘postal_box’, ‘postal_code’ and ‘city’ | Mandatory for ‘new’ and ‘mod’ requests |
| postal_address | The street name and the number of the building | Mandatory for ‘new’ and ‘mod’ requests |
| postal_box | The post office box number, using national box convention systems | Mandatory for ‘new’ and ‘mod’ requests |
| postal_code | The post code, using the national postal system conventions | Mandatory for ‘new’ and ‘mod’ requests |
| city | The city of location | Mandatory for ‘new’ and ‘mod’ requests |
| management company name | The full, registered name of the IF's management company. If this information is missing, the value ‘not available’ (where the IF has a management company) or ‘not applicable’ (where the IF does not have a management company) must be reported | Mandatory |
| investment policy | The type of asset in which the investment portfolio is primarily invested. Seven pre-defined values are possible: ‘bonds’, ‘equities’, ‘hedge’, ‘mixed’, ‘real estate’, ‘other’ or ‘not available’ | |
| variability of the capital | This variable specifies the legal form which the IF can take, and can have one of three predefined values: ‘open-end’ or ‘closed-end’ or ‘not available’ | Mandatory |
| structure_1 | This variable specifies the IF structure and can have one of three predefined values: ‘UCITS (2)’ or ‘non-UCITS’ or ‘not available’ | Mandatory |
| structure_2 | More detailed information on the investment fund structure with one of 11 predefined values. Refer to Part 2 below | Mandatory |
| sub-fund | This variable specifies whether the investment fund is a sub fund or otherwise and can have one of four predefined values: ‘yes’ or ‘no’ or ‘not available’ or ‘not applicable’ | Mandatory |
| ISIN codes | This variable specifies the ISIN (3) codes for each share class per investment fund. The variable is composed of several parts including reference to: ‘ISIN_1’, ‘ISIN_2’, ‘ISIN_3’, ‘ISIN_4’ and ‘ISIN_n’. All applicable ISIN codes per investment fund must be reported (*1). If reporting an IF for which ISIN codes are not applicable, the 12 characters term ‘XXXXXXXXXXXX’ must be reported for ‘ISIN_1’ | Mandatory |
| If_req_nav | This variable specifies that information on the net asset value of the investment fund is being sent. It is composed of two parts: ‘if_nav_value’ and ‘if_nav_date’. If this information is missing, the value ‘not available’ must be reported (*1) | Mandatory |
| if_req_merger | This variable indicates that merger information is being reported | Mandatory for domestic and cross-border mergers |
| submerger | This variable is used to report institutions sharing the same ‘date’ of legal effect of merger activity, and is composed of four parts: ‘date’, ‘comment’, ‘involved_if’ and ‘involved_non_if’ | Mandatory for mergers |
| involved_if | This variable specifies that an IF is involved in a cross-border merger. Value for this variable is comprised of ‘if_ref’ | Mandatory for cross-border mergers |
| involved_non_if | This variable specifies that an entity which is not an IF is involved in the merger with an IF. Value for this variable is comprised of ‘non_if_obj’. | Mandatory for mergers |
| if_ref | This variable specifies details of an IF involved in a cross-border merger, and is composed of two parts: ‘if_id’ and ‘name’ | Mandatory for cross-border mergers |
| non_if_obj | This variable specifies details of a entity which is not an IF involved in a merger with an IF, and is composed of two parts: ‘non_if_id’ and ‘name’ | Mandatory for mergers |
| non_if_id | This variable specifies details of an entity which is not an IF involved in a merger with an IF, and is comprised of two parts: ‘host’ and ‘id’ | Mandatory for mergers |
| confidentiality flag | ECB facility (*1) flagging specific values as confidential | Optional |
| free_text | Explanatory information on the investment fund | |

Variable name

Variable description

Status

object_request

This variable specifies the type of investment fund (IF) update sent and may have one of eight predefined values:

‘if_req_new’: information on a new IF

‘if_req_mod’: information on modifications to an IF

‘if_req_del’: information on an IF to be deleted

‘if_req_merger’: information on institutions involved in a merger (1)

‘if_req_realloc’: reallocation of a deleted if_id to a new IF

‘if_req_mod_id_realloc’: a change of the if_id of an IF to that of a deleted IF

‘if_req_mod_id’: a change of ‘if_id’

‘if_req_nav’: information on the net asset value (NAV) per investment fund (*1)

Mandatory

if_id

The primary key for the IF dataset specifying the unique IF's identification code (hereinafter the ‘id code’), and is comprised of two parts: ‘host’ and ‘id’. The values for the two parts combined ensure that the ‘if_id’ is unique to that IF

Mandatory

host

The two-character country ISO code for the IF's country of registration — one of two parts of the ‘if_id’ variable — see above

Mandatory when part of id code

id

The IF's id code — one of two parts of the ‘if_id’ variable — see above

Mandatory when part of id code

name

The IF's full registration name, including the company designation i.e. Plc, Ltd, SpA, etc.

Mandatory

address

The IF's location details, or its management company where applicable composed of four parts: ‘postal_address’, ‘postal_box’, ‘postal_code’ and ‘city’

Mandatory for ‘new’ and ‘mod’ requests

postal_address

The street name and the number of the building

Mandatory for ‘new’ and ‘mod’ requests

postal_box

The post office box number, using national box convention systems

Mandatory for ‘new’ and ‘mod’ requests

postal_code

The post code, using the national postal system conventions

Mandatory for ‘new’ and ‘mod’ requests

city

The city of location

Mandatory for ‘new’ and ‘mod’ requests

management company name

The full, registered name of the IF's management company. If this information is missing, the value ‘not available’ (where the IF has a management company) or ‘not applicable’ (where the IF does not have a management company) must be reported

Mandatory

investment policy

The type of asset in which the investment portfolio is primarily invested. Seven pre-defined values are possible: ‘bonds’, ‘equities’, ‘hedge’, ‘mixed’, ‘real estate’, ‘other’ or ‘not available’

variability of the capital

This variable specifies the legal form which the IF can take, and can have one of three predefined values: ‘open-end’ or ‘closed-end’ or ‘not available’

Mandatory

structure_1

This variable specifies the IF structure and can have one of three predefined values: ‘UCITS (2)’ or ‘non-UCITS’ or ‘not available’

Mandatory

structure_2

More detailed information on the investment fund structure with one of 11 predefined values. Refer to Part 2 below

Mandatory

sub-fund

This variable specifies whether the investment fund is a sub fund or otherwise and can have one of four predefined values: ‘yes’ or ‘no’ or ‘not available’ or ‘not applicable’

Mandatory

ISIN codes

This variable specifies the ISIN (3) codes for each share class per investment fund. The variable is composed of several parts including reference to: ‘ISIN_1’, ‘ISIN_2’, ‘ISIN_3’, ‘ISIN_4’ and ‘ISIN_n’. All applicable ISIN codes per investment fund must be reported (*1). If reporting an IF for which ISIN codes are not applicable, the 12 characters term ‘XXXXXXXXXXXX’ must be reported for ‘ISIN_1’

Mandatory

If_req_nav

This variable specifies that information on the net asset value of the investment fund is being sent. It is composed of two parts: ‘if_nav_value’ and ‘if_nav_date’. If this information is missing, the value ‘not available’ must be reported (*1)

Mandatory

if_req_merger

This variable indicates that merger information is being reported

Mandatory for domestic and cross-border mergers

submerger

This variable is used to report institutions sharing the same ‘date’ of legal effect of merger activity, and is composed of four parts: ‘date’, ‘comment’, ‘involved_if’ and ‘involved_non_if’

Mandatory for mergers

involved_if

This variable specifies that an IF is involved in a cross-border merger. Value for this variable is comprised of ‘if_ref’

Mandatory for cross-border mergers

involved_non_if

This variable specifies that an entity which is not an IF is involved in the merger with an IF. Value for this variable is comprised of ‘non_if_obj’.

Mandatory for mergers

if_ref

This variable specifies details of an IF involved in a cross-border merger, and is composed of two parts: ‘if_id’ and ‘name’

Mandatory for cross-border mergers

non_if_obj

This variable specifies details of a entity which is not an IF involved in a merger with an IF, and is composed of two parts: ‘non_if_id’ and ‘name’

Mandatory for mergers

non_if_id

This variable specifies details of an entity which is not an IF involved in a merger with an IF, and is comprised of two parts: ‘host’ and ‘id’

Mandatory for mergers

confidentiality flag

ECB facility (*1) flagging specific values as confidential

Optional

free_text

Explanatory information on the investment fund

PART 2

Reporting options and definitions for variable ‘structure_2’

The following predefined values shall apply to reporting the variable ‘structure_2’.

1.   The investment fund is authorised as UCITS compliant

If the investment fund is authorised as UCITS compliant, one of the following five predefined values must be reported under the ‘structure_2’ variable:

| — | ‘
  UCITS unit trust
  ’: an undertaking constituted according to trust law for collective investment in transferable securities, |
| --- | --- |

—

‘
  UCITS unit trust
  ’: an undertaking constituted according to trust law for collective investment in transferable securities,

| — | ‘
  UCITS variable capital corporation
  ’: an arrangement limited by shares. The main feature is the ease with which the institution can repurchase or redeem its share capital. The issued share capital must at all times be equal to the net asset value of the underlying assets. Shareholders of a variable capital corporation enjoy limited liability, |
| --- | --- |

—

‘
  UCITS variable capital corporation
  ’: an arrangement limited by shares. The main feature is the ease with which the institution can repurchase or redeem its share capital. The issued share capital must at all times be equal to the net asset value of the underlying assets. Shareholders of a variable capital corporation enjoy limited liability,

| — | ‘
  UCITS unincorporated
  ’: an unincorporated institution, |
| --- | --- |

—

‘
  UCITS unincorporated
  ’: an unincorporated institution,

| — | ‘
  other
  ’: implies that none of the above predefined values apply to the investment fund. If this value is reported, a detailed definition must be reported in parallel as ‘free_text’, |
| --- | --- |

—

‘
  other
  ’: implies that none of the above predefined values apply to the investment fund. If this value is reported, a detailed definition must be reported in parallel as ‘free_text’,

| — | ‘
  not available
  ’: implies that information on the ‘structure_2’ of the institution is currently not available. |
| --- | --- |

—

‘
  not available
  ’: implies that information on the ‘structure_2’ of the institution is currently not available.

2.   The investment fund is not UCITS compliant

If the investment fund is not UCITS compliant, one of the following eight predefined values must be reported under the ‘structure_2’ variable:

| — | ‘
  unit trust
  ’: an undertaking constituted according to trust law for collective investment in transferable securities, |
| --- | --- |

—

‘
  unit trust
  ’: an undertaking constituted according to trust law for collective investment in transferable securities,

| — | ‘
  variable capital corporation
  ’: an arrangement limited by shares. The main feature is the ease with which the institution can repurchase or redeem its share capital. The issued share capital must at all times be equal to the net asset value of the underlying assets. Shareholders of a variable capital corporation enjoy limited liability, |
| --- | --- |

—

‘
  variable capital corporation
  ’: an arrangement limited by shares. The main feature is the ease with which the institution can repurchase or redeem its share capital. The issued share capital must at all times be equal to the net asset value of the underlying assets. Shareholders of a variable capital corporation enjoy limited liability,

| — | ‘
  limited partnership
  ’: an arrangement which provides limited liability participation but is a transparent vehicle for investors' taxation i.e. each partner is taxed directly on their share of underlying investments. Additionally, capital raised may easily be returned to investors when profits have been realised on an individual investment, |
| --- | --- |

—

‘
  limited partnership
  ’: an arrangement which provides limited liability participation but is a transparent vehicle for investors' taxation i.e. each partner is taxed directly on their share of underlying investments. Additionally, capital raised may easily be returned to investors when profits have been realised on an individual investment,

| — | ‘
  investment trust
  ’: a collective investment company, listed on the exchange, which invests primarily in a diversified portfolio of shares and securities of other companies. The stock market determines the price of shares in an investment trust, |
| --- | --- |

—

‘
  investment trust
  ’: a collective investment company, listed on the exchange, which invests primarily in a diversified portfolio of shares and securities of other companies. The stock market determines the price of shares in an investment trust,

| — | ‘
  unincorporated investment trust
  ’: an unincorporated investment trust, |
| --- | --- |

—

‘
  unincorporated investment trust
  ’: an unincorporated investment trust,

| — | ‘
  unincorporated
  ’: an unincorporated institution, |
| --- | --- |

—

‘
  unincorporated
  ’: an unincorporated institution,

| — | ‘
  other
  ’: implies that none of the above predefined values apply to the investment fund. If this value is reported, a detailed definition must be reported in parallel as ‘free_text’, |
| --- | --- |

—

‘
  other
  ’: implies that none of the above predefined values apply to the investment fund. If this value is reported, a detailed definition must be reported in parallel as ‘free_text’,

| — | ‘
  not available
  ’: implies that information on the ‘structure_2’ of the institution is currently not available. |
| --- | --- |

—

‘
  not available
  ’: implies that information on the ‘structure_2’ of the institution is currently not available.

PART 3

Validation checks

1.   General checks

It will be checked that:

| — | all mandatory variables are completed; |
| --- | --- |

—

all mandatory variables are completed;

| — | the value for the variable ‘object_request’ is one of the eight predefined types set out in Part 1 of this Annex (‘if_req_new’, ‘if_req_mod’, ‘if_req_del’, ‘if_req_merger’, ‘if_req_realloc’, ‘if_req_mod_id_realloc’, ‘if_req_mod_id’ and ‘if_req_nav’), depending on the kind of information transmitted; and |
| --- | --- |

—

the value for the variable ‘object_request’ is one of the eight predefined types set out in Part 1 of this Annex (‘if_req_new’, ‘if_req_mod’, ‘if_req_del’, ‘if_req_merger’, ‘if_req_realloc’, ‘if_req_mod_id_realloc’, ‘if_req_mod_id’ and ‘if_req_nav’), depending on the kind of information transmitted; and

| — | NCBs use the Roman alphabet when reporting updates to the ECB. |
| --- | --- |

—

NCBs use the Roman alphabet when reporting updates to the ECB.

2.   Id code checks

It will be checked that:

| — | the variable ‘if_id’ is comprised of two separate parts, a ‘host’ variable and an ‘id’ variable, and the values for the two parts combined ensure that the ‘if_id’ is unique to that investment fund; |
| --- | --- |

—

the variable ‘if_id’ is comprised of two separate parts, a ‘host’ variable and an ‘id’ variable, and the values for the two parts combined ensure that the ‘if_id’ is unique to that investment fund;

| — | the value for the variable ‘host’ for an IF is a two-character country EU ISO code; |
| --- | --- |

—

the value for the variable ‘host’ for an IF is a two-character country EU ISO code;

| — | a previously used id code is not allocated to a new IF. If such an action is unavoidable, NCBs must send an ‘if_req_realloc’ request to the ECB; |
| --- | --- |

—

a previously used id code is not allocated to a new IF. If such an action is unavoidable, NCBs must send an ‘if_req_realloc’ request to the ECB;

| — | when reporting an id code change for an existing IF, a specific request ‘if_req_mod_id’ is used; and |
| --- | --- |

—

when reporting an id code change for an existing IF, a specific request ‘if_req_mod_id’ is used; and

| — | when reporting an id code change to a previously deleted id code, a specific request ‘if_req_mod_id_realloc’ is used. |
| --- | --- |

—

when reporting an id code change to a previously deleted id code, a specific request ‘if_req_mod_id_realloc’ is used.

If the new IF id code has already been used and the request is not an if_req_mod_id_realloc (or the new IF id code is in the current list), the ECB rejects the request.

If the variable ‘if_id’ is incomplete, incorrect or missing, the ECB rejects the entire request.

3.   Name

It will be checked that:

| — | this variable specifies the IF's name; |
| --- | --- |

—

this variable specifies the IF's name;

| — | the company name including its designation is consistently reported for all names where this is applicable; |
| --- | --- |

—

the company name including its designation is consistently reported for all names where this is applicable;

| — | the lower case convention is followed to cater for accents; and |
| --- | --- |

—

the lower case convention is followed to cater for accents; and

| — | lower case is used where applicable. |
| --- | --- |

—

lower case is used where applicable.

If the variable ‘name’ is missing, the ECB rejects the entire request.

4.   Address

It will be checked that:

| — | at least one of the address variables ‘postal_address’, ‘postal_box’ or ‘postal_code’ is completed; |
| --- | --- |

—

at least one of the address variables ‘postal_address’, ‘postal_box’ or ‘postal_code’ is completed;

| — | the ‘postal_address’ variable indicates the street name and street number of the institution (or its management company, as applicable); |
| --- | --- |

—

the ‘postal_address’ variable indicates the street name and street number of the institution (or its management company, as applicable);

| — | the ‘postal_box’ variable uses national box convention systems, and that no post office box text references is placed in front of ‘postal_box’ numbers; and |
| --- | --- |

—

the ‘postal_box’ variable uses national box convention systems, and that no post office box text references is placed in front of ‘postal_box’ numbers; and

| — | the ‘postal_code’ variable uses national postal systems conventions and specifies the relevant post code. |
| --- | --- |

—

the ‘postal_code’ variable uses national postal systems conventions and specifies the relevant post code.

If the set of ‘address’ variables is missing, the ECB rejects the entire request.

5.   City

It will be checked that:

| — | the variable ‘city’ specifies the city of location. |
| --- | --- |

—

the variable ‘city’ specifies the city of location.

If the variable ‘city’ is missing, the ECB rejects the entire request.

6.   Management company name

A management company is an institution which is responsible for the day-to-day management of the investment fund. The management company may also provide the fund with investment research and portfolio management services. If an investment fund has both a manager and an investment manager to whom the management services have been contracted out, NCBs must provide details of the manager.

It will be checked that:

| — | the variable ‘management company name’ is completed either with a company name or as ‘not available’ or ‘not applicable’; and |
| --- | --- |

—

the variable ‘management company name’ is completed either with a company name or as ‘not available’ or ‘not applicable’; and

| — | if the variable ‘management company name’ is given as ‘not available’, an accompanying reason has also been provided in the ‘free_text’ field. |
| --- | --- |

—

if the variable ‘management company name’ is given as ‘not available’, an accompanying reason has also been provided in the ‘free_text’ field.

If the variable ‘management company name’ is missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

7.   Investment policy

This variable specifies the type of asset in which the investment portfolio is primarily invested.

It will be checked that:

| — | the variable ‘investment policy’ is completed according to one of the seven pre-defined values: ‘bonds’, ‘equities’, ‘hedge’, ‘mixed’, ‘real estate’, ‘other’ or as ‘not available’. |
| --- | --- |

—

the variable ‘investment policy’ is completed according to one of the seven pre-defined values: ‘bonds’, ‘equities’, ‘hedge’, ‘mixed’, ‘real estate’, ‘other’ or as ‘not available’.

If the variable ‘investment policy’ is incomplete, incorrect or missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

8.   Variability of capital

A fund may be established either as an ‘open-end’ or ‘closed-end’.

It will be checked that:

| — | the variable ‘variability of capital’ is completed either as ‘open-end’, ‘closed-end’ or ‘not available’. |
| --- | --- |

—

the variable ‘variability of capital’ is completed either as ‘open-end’, ‘closed-end’ or ‘not available’.

If the variable ‘variability of capital’ is incomplete, incorrect or missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

9.   Structure_1

It will be checked that:

| — | the variable ‘structure_1’ is completed either as ‘UCITS’ or ‘non-UCITS’ or ‘not available’; and |
| --- | --- |

—

the variable ‘structure_1’ is completed either as ‘UCITS’ or ‘non-UCITS’ or ‘not available’; and

| — | if the variable ‘structure_1’ is given as ‘UCITS’, the variable ‘variability of capital’ has been given as ‘open-end’. |
| --- | --- |

—

if the variable ‘structure_1’ is given as ‘UCITS’, the variable ‘variability of capital’ has been given as ‘open-end’.

If the variable ‘structure_1’ is incomplete, incorrect or missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

10.   Structure_2

It will be checked that:

| — | the variable ‘structure_2’ is completed with one of the following 11 predefined values: ‘UCITS unit trust’, ‘UCITS variable capital corporation’, ‘UCITS unincorporated’, ‘unit trust’, ‘variable capital corporation’, ‘limited partnership’, ‘investment trust’, ‘unincorporated investment trust’, ‘unincorporated’, ‘other’ or ‘not available’; |
| --- | --- |

—

the variable ‘structure_2’ is completed with one of the following 11 predefined values: ‘UCITS unit trust’, ‘UCITS variable capital corporation’, ‘UCITS unincorporated’, ‘unit trust’, ‘variable capital corporation’, ‘limited partnership’, ‘investment trust’, ‘unincorporated investment trust’, ‘unincorporated’, ‘other’ or ‘not available’;

| — | if the variable ‘structure_1’ is given as ‘UCITS’, the variable ‘structure_2’ has been given as ‘UCITS unit trust’ or ‘UCITS variable capital corporation’ or ‘UCITS unincorporated’ or ‘other’ or ‘not available’, and |
| --- | --- |

—

if the variable ‘structure_1’ is given as ‘UCITS’, the variable ‘structure_2’ has been given as ‘UCITS unit trust’ or ‘UCITS variable capital corporation’ or ‘UCITS unincorporated’ or ‘other’ or ‘not available’, and

| — | if the variable ‘structure_1’ is given as ‘non-UCITS’, the variable ‘structure_2’ has been given as ‘unit trust’ or ‘variable capital corporation’ or ‘limited partnership’ or ‘investment trust’ or ‘unincorporated investment trust’ or ‘unincorporated’ or ‘other’ or ‘not available’. |
| --- | --- |

—

if the variable ‘structure_1’ is given as ‘non-UCITS’, the variable ‘structure_2’ has been given as ‘unit trust’ or ‘variable capital corporation’ or ‘limited partnership’ or ‘investment trust’ or ‘unincorporated investment trust’ or ‘unincorporated’ or ‘other’ or ‘not available’.

If the variable ‘structure_2’ is incomplete, incorrect or missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

11.   Sub-fund

It will be checked that:

| — | the variable ‘sub-fund’ is completed with one of the four predefined values: ‘yes’ or ‘no’ or ‘not available’ or ‘not applicable’. |
| --- | --- |

—

the variable ‘sub-fund’ is completed with one of the four predefined values: ‘yes’ or ‘no’ or ‘not available’ or ‘not applicable’.

If the variable ‘sub-fund’ is incomplete, incorrect or missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

12.   ISIN codes

It will be checked that:

| — | under the variable ‘ISIN codes’, at least the variable ‘ISIN_1’ is completed for each investment fund, and that the value for ‘ISIN_1’ is either the actual code or the 12 characters term ‘XXXXXXXXXXXX’; |
| --- | --- |

—

under the variable ‘ISIN codes’, at least the variable ‘ISIN_1’ is completed for each investment fund, and that the value for ‘ISIN_1’ is either the actual code or the 12 characters term ‘XXXXXXXXXXXX’;

| — | all ISIN codes applicable to all share classes issued by the investment fund have been reported according to the convention: ISIN_1, ISIN_2, ISIN_3 ... ISIN_n. |
| --- | --- |

—

all ISIN codes applicable to all share classes issued by the investment fund have been reported according to the convention: ISIN_1, ISIN_2, ISIN_3 ... ISIN_n.

If the variables ‘ISIN codes’ and ‘ISIN_1’ are missing, the ECB rejects the entire request.

13.   NAV per investment fund

It will be checked that:

| — | when reporting the net asset value per investment fund, the variable ‘if_req_nav’ is given; |
| --- | --- |

—

when reporting the net asset value per investment fund, the variable ‘if_req_nav’ is given;

| — | the variable ‘if_req_nav’ is comprised of two parts: ‘if_nav_value’ and ‘if_nav_date’. If the actual values are not available, the term ‘not available’ is entered; and |
| --- | --- |

—

the variable ‘if_req_nav’ is comprised of two parts: ‘if_nav_value’ and ‘if_nav_date’. If the actual values are not available, the term ‘not available’ is entered; and

| — | if a reason for ‘not available’ is used, accompanying information is also provided in the ‘free_text’ field. |
| --- | --- |

—

if a reason for ‘not available’ is used, accompanying information is also provided in the ‘free_text’ field.

If the variable ‘if_req_nav’ and its relevant parts are incomplete or missing, the ECB transmits a warning statement to the NCB in the acknowledgement message.

14.   Mergers checks

It will be checked that:

| — | when reporting domestic or cross-border mergers, the variable ‘if_req_merger’ is given; |
| --- | --- |

—

when reporting domestic or cross-border mergers, the variable ‘if_req_merger’ is given;

| — | each group (i.e. two or more institutions) sharing the same ‘date’ of legal effect of merger activity is reported under a separate ‘submerger’ tag; |
| --- | --- |

—

each group (i.e. two or more institutions) sharing the same ‘date’ of legal effect of merger activity is reported under a separate ‘submerger’ tag;

| — | when the variable ‘submerger’ is specified, a value for the variable ‘date’
  is completed; |
| --- | --- |

—

when the variable ‘submerger’ is specified, a value for the variable ‘date’
  is completed;

| — | at least one institution involved in a merger is an IF; |
| --- | --- |

—

at least one institution involved in a merger is an IF;

| — | when there is no change in the attributes of an IF as a result of merger activity, this IF is reported as a modification (i.e. ‘if_req_mod’); |
| --- | --- |

—

when there is no change in the attributes of an IF as a result of merger activity, this IF is reported as a modification (i.e. ‘if_req_mod’);

| — | the variable ‘involved_if’ is only reported in case of cross-border mergers; |
| --- | --- |

—

the variable ‘involved_if’ is only reported in case of cross-border mergers;

| — | when an institution is specified as an ‘involved_if’, the variable ‘if_ref’ is completed; |
| --- | --- |

—

when an institution is specified as an ‘involved_if’, the variable ‘if_ref’ is completed;

| — | the variable ‘if_ref’ is comprised of two parts: ‘if_id’ itself composed of the variables ‘host’ and ‘id’ and ‘name’; |
| --- | --- |

—

the variable ‘if_ref’ is comprised of two parts: ‘if_id’ itself composed of the variables ‘host’ and ‘id’ and ‘name’;

| — | when an institution is specified as an ‘involved_non_if’, the ‘non_if_id’ and ‘name’ are completed; and |
| --- | --- |

—

when an institution is specified as an ‘involved_non_if’, the ‘non_if_id’ and ‘name’ are completed; and

| — | the ‘non_if_id’ of an ‘involved_non_if’ is comprised of two parts: ‘host’ and ‘id’. The ‘host’ is a two character ISO country code. The ‘id’ should refer to either the appropriate sectoral classification of the ESA95 e.g. if the ‘involved_non-if’ is a Belgian financial auxiliary, the ‘host’ part must be reported as ‘BE’ and the ‘id’ part as ‘124’ or if the IF has merged with an MFI, the ‘id’ must be the appropriate unique MFI identification code (excluding the two-digit code referring to the country of residence which should be reported under the ‘host’ part). |
| --- | --- |

—

the ‘non_if_id’ of an ‘involved_non_if’ is comprised of two parts: ‘host’ and ‘id’. The ‘host’ is a two character ISO country code. The ‘id’ should refer to either the appropriate sectoral classification of the ESA95 e.g. if the ‘involved_non-if’ is a Belgian financial auxiliary, the ‘host’ part must be reported as ‘BE’ and the ‘id’ part as ‘124’ or if the IF has merged with an MFI, the ‘id’ must be the appropriate unique MFI identification code (excluding the two-digit code referring to the country of residence which should be reported under the ‘host’ part).

If any of the above mergers validation checks are violated, the ECB rejects the entire request.

15.   Confidentiality flag

NCBs may mark certain values as confidential with the confidentiality flag when reporting an update to an investment fund to the ECB. In such cases, accompanying information on the reason for confidentiality should be provided in the ‘free_text’ field. The ECB does not publish such values on its website or disseminate them back to NCBs.

---

(*1)  Refer to the RIAD Exchange Specifications document for the precise configuration for reporting this variable

(1)  Unless expressly stated otherwise, the term ‘mergers’ refers to domestic merger activity.

(2)  Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS).

(3)  International Securities Identification Number: a code uniquely identifying a securities' issue, composed of 12 alphanumeric characters.

---

GLOSSARY

Automated teller machine (ATM)
  : is an electromechanical device allowing authorised cardholders, typically using machine-readable plastic cards, to withdraw cash from their accounts and/or access to other services, such as balance enquiries, transfer of funds or acceptance of deposits. A device allowing only balance enquiries does not qualify as an ATM. The following functions are reflected in the statistics: the ‘cash withdrawal function’ allowing authorised users to withdraw cash from their accounts by using a card with a cash function; and the ‘credit transfer function’ allowing authorised users to make credit transfers using a payment card.

ATM cash transaction
  : is a cash withdrawal from or a cash deposit to an account, performed at an ATM, using a card with a cash function.

Attributes
  : are statistical concepts that provide users with additional coded (e.g. the unit) and uncoded (e.g. the compilation method) information about exchanged data. ‘Mandatory’ applies to attributes that must take a value, otherwise the observations they refer to are considered meaningless. ‘Conditional’ applies to attributes that are only defined if they are available in the reporting institution (e.g. domestic series ids) or whenever they are relevant (e.g. compilation, breaks, etc.), and they can take empty values.

Autonomous pension funds
  : are separate institutional units whose main activity is funding pensions. They are not insurance companies.

Bond funds
  : are investment funds (IFs) primarily investing in securities other than shares. The criteria for classifying investment funds into bond funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Branches
  : are unincorporated entities, without independent legal status, wholly owned by their parent.

Branch of a credit institution
  : means the place of business, other than the head office, which is located in the reporting country and has been established by a credit institution legally incorporated in another country. All places of business set up in the reporting country by the same institution legally incorporated in another country, constitute a single branch. Each of these places of business is counted as an individual office (see Office).

Capital shares issued by limited liability companies
  : are securities which give the holders the status of joint owners and entitle them to a share in the total distributed profits and in the net assets in the event of liquidation.

Card issuer
  : is, in the case of four-party schemes, a credit institution (or more rarely, another undertaking) which is a member of a card scheme and has a contractual relationship with a cardholder that results in the provision and use of a card from that card scheme. In the case of three-party schemes (e.g. American Express, Diners Club International, etc.), the card issuer is the card scheme itself.

Card payment, except with an e-money function
  : is a payment transaction using a card with a debit, credit or delayed debit function at a terminal or via other channels.

Cards
  : for the purposes of payments statistics are plastic devices that can be used by their holders either to pay for goods and services or to withdraw money.

Card scheme
  : is the technical and commercial arrangement set up to serve one or more particular card brands and which it provides the organisational, legal and framework rules necessary for the services marketed by the brand to function.

Cash advance at POS terminals
  : is a transaction in which the cardholder receives cash at a POS terminal in combination with a POS payment for goods or services.

Central government
  : consists of administrative departments of the State and other central agencies whose competence extends over the whole economic territory, except for the administration of social security funds (ESA 95, paragraph 2.71).

Central government holdings of instruments issued by euro area MFIs
  : are debt securities and money market fund shares issued by euro area MFIs and held by a central government.

Cheque
  : is a written order from one party (the drawer) to another (the drawee; normally a credit institution) requiring the drawee to pay a specified sum on demand to the drawer or to a third party specified by the drawer.

Closed-end investment funds
  : are IFs with a fixed number of issued shares whose shareholders have to buy or sell existing shares to enter or leave the fund.

Credits to the accounts by simple book entry
  : are credit transaction initiated by an MFI without a specific transaction order and executed by simple book entry, i.e credit entry, on the account(s) of a customer, i.e. without the use of a traditional payment instrument.

Credit transfer
  : is a payment instrument allowing the payer to instruct its account-holding institution to transfer funds to the beneficiary. It is a payment order, or a sequence of payment orders, made for the purpose of placing funds at the disposal of the beneficiary. Both the payment order and the funds described therein move from the credit institution of the payer to the credit institution of the payee (beneficiary), potentially via several intermediary credit institutions and/or one or more payment and settlement systems.

Cross-border transactions received
  : are transactions with payment instruments involving non-MFIs received from outside the reporting country, i.e. the party sending the transaction is located outside the reporting country.

Cross-border transactions sent
  : are transactions with payment instruments involving non-MFIs sent outside the reporting country, i.e. the party receiving the transactions is located outside the reporting country.

Currency in circulation
  : comprises notes and coins in circulation that are commonly used to make payments.

Currency of issuance
  : is defined as the currency denomination of the security.

Debits from the account by simple book entry
  : are debit transactions initiated by an MFI without a specific transaction order and executed by simple book entry, i.e debit entry, on the account(s) of a customer, i.e. without the use of a traditional payment instrument.

Debt assumption
  : is an operation that usually involves a central government replacing public corporations (part of the other resident sectors) as the debtor in respect of loans originally granted by banks (the monetary financial institution (MFI) sector). This financial operation can also take place between other institutional sectors.

Debt securities
  : i.e. securities other than shares excluding financial derivatives, consist of all financial assets which are bearer instruments, are usually negotiable and traded on secondary markets and do not grant the holder any ownership rights to the institutional unit issuing them. This category covers financial assets which are typically represented by documents intended for circulation and whose nominal value is determined on issue. It includes issues of bills, bonds, notes, debentures and similar instruments normally traded in the financial markets. Instruments included in this category can be characterised as providing the holder with the unconditional right to a fixed or contractually determined variable money income in the form of coupon payments (interest) and/or a stated fixed sum on a specified date or dates or starting from a date fixed at the time of issue. Private placements are covered as far as possible. Global bonds are included (ESA 95, paragraphs 5.50-5.55). This corresponds to ESA 95 category F.33.

Deposits redeemable at notice
  : are non-transferable deposits, without any agreed maturity, that cannot be converted into currency without a period of prior notice before the term of which conversion into cash is not possible or only possible subject to a penalty. This includes deposits, although perhaps legally withdrawable on demand, that would be subject to penalties and restrictions according to national practices (classified in the maturity band ‘up to and including three months’) and investment accounts without a period of notice or agreed maturity, but which contain restrictive drawing provisions (classified in the maturity band ‘over three months’).

Deposits with agreed maturity
  : are non-transferable deposits that cannot be converted into currency before an agreed fixed term or can be converted into currency before an agreed term, but the holder is then charged a penalty. Financial products with roll-over provisions must be classified according to their earliest maturity. Although deposits with an agreed maturity may allow for earlier redemption after prior notification or may be redeemable on demand subject to penalties, these features are not considered relevant for classification purposes.

Direct debits
  : are payment instruments authorising a debit on the payer’s bank account, which is initiated by the payee on the basis of an authorisation given by the payer.

Dividend shares issued by limited liability companies
  : are securities, which according to the country and the circumstances in which they are created, have a variety of names such as founders’ shares, profits shares, dividends shares, etc. These securities: (i) do not form part of the registered capital; (ii) do not give the holders the status of joint owners in the strict sense, and (iii) do not entitle the holders to a proportion of any profits remaining after dividends are paid on the registered capital and to a fraction of any surplus remaining on liquidation.

Electronic funds transfer at point of sale (EFTPOS) terminals
  : are POS terminals that capture payment information by electronic means. They may be designed to transmit such payment information either online (with a real-time request for authorisation) or offline.

E-money
  : means monetary value as represented by a claim on the issuer which is (i) stored on an electronic device; (ii) issued on receipt of funds of an amount not less in value than the monetary value issued; (iii) accepted as means of payment by undertakings other than the issuer. This definition follows the meaning of Directive 2000/46/EC of the European Parliament and of the Council of 18 September 2000 on the taking up, pursuit of and prudential supervision of the business of electronic money institutions.

E-money card-loading/card-unloading transaction
  : is a transaction allowing the transfer of e-money from an issuer of e-money to a card with an e-money function and vice versa.

E-money card terminals
  : allow the transfer of e-money from an issuer of e-money to a card with an e-money function and vice versa (e-money card-loading/unloading terminal) or from the balance on a card to the balance of a beneficiary (e-money card-accepting terminal).

E-money institution
  : is an undertaking or any other legal person, other than a credit institution as defined in Article 4, point 1 (a) of Directive 2006/48/EC, which issues means of payment in the form of electronic money.

E-money purchase transaction
  : is a transaction whereby the holder of e-money transfers e-money from their balance to the balance of the beneficiary, either with an e-money card or with other e-money storage device.

Equity funds
  : are investment funds primarily investing in shares and other equity. The criteria for classifying investment funds into equity funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Euro banknotes and coins held by the central government
  : are banknotes and coins issued by the European Central Bank, euro area national central banks and central governments, and are held by the central government.

Eurobonds
  : are bonds, placed simultaneously on the market of at least two countries and denominated in a currency which need not be that of either, usually through an international syndicate of financial corporations from several countries.

Exceptional revision
  : is a revision to data referring to periods prior to the previous reference period.

Financial auxiliaries
  : consist of all financial corporations and quasi-corporations that are principally engaged in auxiliary financial activities (ESA 95, paragraphs 2.57-2.59).

Financial corporations engaged in lending (FCLs)
  : classified as OFIs, are financial corporations principally specialised in asset financing for households and non-financial corporations. Corporations specialising in financial leasing, factoring, mortgage lending and consumer lending are included in this category. These financial corporations may operate under the legal form of a building society, municipal credit institution, financial vehicle corporation created to hold securitised assets, etc.

Financial derivatives
  : are financial assets based on or derived from a different underlying instrument. This underlying instrument is usually another financial asset, but may also be a commodity or an index (ESA 95, paragraph 5.65).

Financial vehicle corporations (FVCs), also referred to as special purpose vehicles/entities or special financing institutions
  : are created to hold securitised assets (ESA 95, paragraph 2.55(f)).

Fixed rate issues
  : include all issues where the coupon payment, based on the security principal coupon rate, does not change during the life of the issue. Securities that are not issued at straight fixed or straight variable rates, i.e. mixed rate issues, are also included (e.g. fixed then variable rate issues, variable then fixed rate issues, issues that do not have the same coupon payment over the lifetime of the securities, step-up securities and step-down securities).

Flows, also referred to as (financial) transactions
  : are calculated by taking the difference between end-month stocks and then removing those effects that do not arise from transactions. Non-transaction developments are removed by means of flow adjustments.

Funds
  : mean cash, scriptural money and electronic money as referred to in Directive 2000/46/EC.

Funds of funds
  : are investment funds primarily investing in investment funds’ shares or units. The criteria for classifying investment funds into funds of funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect. They are to be classified in the category of funds in which they primarily invest.

General government
  : includes resident units, which are principally engaged in the production of non-market goods and services intended for individual and collective consumption and/or in the redistribution of national income and wealth (ESA 95 paragraphs 2.68-2.70). General government includes the central government, state government, local government and social security funds (ESA 95, paragraphs 2.71-2.74). For further guidance on the sectoral classification, please refer to the Money and Banking Statistics Sector Manual: Guidance for the statistical classification of customers, European Central Bank, second edition, November 1999.

General public funds
  : are funds whose units/shares are sold to the public.

Global bonds
  : are bonds that are issued simultaneously on the domestic and euro market.

Hardware-based e-money
  : includes e-money products that provide customers with a portable electronic device, typically an integrated circuit card containing a microprocessor chip (e.g. prepaid cards).

Hedge funds
  : shall, for the purpose of this Guideline, mean any collective investment undertakings regardless of its legal structure under national laws, which apply relatively unconstrained investment strategies to achieve positive absolute returns, and whose managers, in addition to management fees, are remunerated in relation to the fund’s performance. For that purpose, hedge funds have few restrictions on the type of financial instruments in which they may invest and may therefore flexibly employ a wide variety of financial techniques, involving leverage, short-selling or any other techniques. This definition also covers funds that invest, in full or in part, in other hedge funds provided that they otherwise meet the definition. These criteria to identify hedge funds must be assessed against the public prospectus as well as fund rules, statutes or by-laws, subscription documents or investment contracts, marketing documents or any other statement with similar effect of the fund.

Households
  : comprise individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Included are non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households (ESA 95, paragraphs 2.75-2.88).

Insurance companies
  : are defined as undertakings that have received official authorisation in accordance with Article 6 of First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance or Article 6 of First Council Directive 79/267/EEC of 5 March 1979 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of direct life assurance. The reinsurance business is excluded.

Insurance corporations and pension funds
  : comprise non-monetary financial corporations and quasi-corporations principally engaged in financial intermediation as a consequence of the pooling of risks (ESA 95, paragraphs 2.60-2.67).

Interbank funds transfer systems (IFTS)
  : are formal arrangements, based on private contract or statutory law, with multiple membership, common rules and standardised arrangements for the transmission and settlement of money obligations arising between members, in which most or all direct participants are credit institutions and which is used primarily to process cashless payments.

International institutions
  : comprise supranational and international organisations, such as the European Investment Bank, the IMF and the World Bank.

Internet/PC-linked overnight deposits
  : are overnight deposit accounts held by non-MFIs that the account holder can access and use electronically via the internet or with PC banking applications via dedicated software and dedicated telecommunication lines (e.g. in order to make credit transfers and pay bills). They often require an extension of the contract, between the account holder and their MFI, to include such services and may also require that the MFI provide the account holder with electronic identifiers (PINs, TANs, etc.).

Intraday borrowing from the central bank
  : is the total value of credit extended by the central bank to credit institutions and reimbursed within a period of less than one business day.

Investment funds
  : are defined by the first indent of Article 1 of Regulation ECB/2007/8.

Issuers of securities
  : are those corporations and quasi-corporations engaged in issuing securities and incurring a legal obligation to the bearers of these instruments in accordance with the terms of the issue.

Issue of bonus shares
  : is the remittance of new shares to shareholders in proportion to their existing holdings.

Leasing
  : is defined for statistical purposes as financial leasing when the leasing period covers all or most of the economic lifetime of the durable good. At the end of the leasing period, the lessee often has the option to buy the good at a nominal price (ESA 95, Annex II).

Loans
  : are funds lent by reporting agents to borrowers that are not evidenced by documents or are represented by a single document (even if it has become negotiable).

Loan transfer
  : is an operation similar to a securitisation in which MFIs sell loans to investors in a process that does not involve the issue of securities. The economic purpose of this operation and its statistical treatment is, however, in certain respects similar to a securitisation.

Long-term debt securities
  : comprise all issues of debt securities with a long-term original maturity of more than one year; long-term securities are generally issued with coupons (see ESA 95 paragraphs 5.60-5.64). This corresponds to the ESA 95 category F.332.

M-payment
  : is a payment whereby a mobile phone is used to issue the payment order and possibly transfer the means of payment.

Means of payments, also referred to as settlement media
  : are assets or claims on assets that are accepted by the payee as discharging a payment obligation of the payer vis-à-vis the payee.

Merchant
  : is a professional, or body representing a group of professionals, authorised to receive funds in exchange for the delivery of goods or services and has established an agreement with a credit institution for accepting such funds (means of payment). A merchant may operate a server (merchant’s server), which may enable a customer to choose a means of payment and which stores the transaction for ultimate compensation.

Mixed funds
  : are investment funds investing in both equity and bonds with no prevalent policy in favour of one or the other instrument. The criteria for classifying investment funds into mixed funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Monetary financial institutions (MFIs) other than central banks
  : are defined by Article 2(1) of Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector.

Money Market Funds (MMFs)
  : are defined in Annex I, Part 1 (I.6), of Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions.

Money-holding sector
  : includes all non-MFI residents in the euro area, excluding the central government sector.

Money order
  : is an instrument, often used by persons who do not have a current account with a financial institution, which is used to remit money to a named payee, to pay bills, or to transfer money to another person or company. Postal orders are money orders in which the drawee is a postal institution.

Net asset value (NAV)
  : of an investment fund is the value of its assets minus its liabilities, excluding investment fund shares.

Non-financial corporations
  : comprise corporations and quasi-corporations that are primarily engaged in the production of market goods and non-financial services, but are not engaged in financial intermediation (ESA 95, paragraphs 2.21-2.31).

Non-monetary financial institutions (non-MFIs)
  : are defined in Annex I, Part 3, of Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions.

Non-resident issuers
  : comprise units that are: (i) located in the economic territory of the reporting country, but which do not and do not intend to engage in economic activities or transactions for a period of one year or more in the territory of the reporting country; or (ii) located outside the economic territory of the reporting country.

Notional resident units
  : are (i) non-resident units which have a centre of economic interest on the economic territory of the country or (ii) non-resident units in their capacity as owners of land or buildings on the economic territory of the country, but only in respect of transactions affecting such land or buildings (ESA 95 paragraph 2.15).

Office
  : is a place of business that forms a legally dependent part of (i) a credit institution or a non-EEA-based bank, (ii) a central bank, or (iii) another institution offering payment services to non-MFIs, and directly carries out some or all of the transactions inherent to the credit institutions business.

Open-end investment funds
  : are investment funds the units or shares of which are, at the request of the holders, repurchased or redeemed directly or indirectly out of the undertaking’s assets.

Ordinary revision
  : is the revision of data referring to the period preceding the current one.

Other categories of OFIs
  : is a residual category composed of financial corporations that do not specialise in any of the areas of activity that apply to the other three OFI categories (investment funds, securities and derivatives dealers and financial corporations engaged in lending). For example, financial holding corporations, venture capital companies and development capital companies are included in this category.

Other deposits
  : are all holdings in deposits other than transferable deposits. Other deposits cannot be used to make payments at any time and are only convertible into currency or transferable deposits subject to a significant restriction or penalty. This subcategory includes time deposits, savings deposits, etc. (ESA 95, paragraphs 5.45-5.49).

Other equity
  : comprises all transactions in other equity that are not covered by quoted and unquoted shares (ESA 95, paragraphs 5.94-5.95).

Other financial intermediaries (OFIs)
  : are non-monetary financial corporations and quasi-corporations (excluding insurance corporations and pension funds) principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits and/or close substitutes for deposits from institutional units other than MFIs (ESA 95, paragraphs 2.53-2.56).

Other funds
  : are investment funds other than bond funds, equity funds, mixed funds, real estate funds or hedge funds.

Overnight deposits
  : are deposits that are convertible into currency and/or are transferable on demand by cheque, banker’s order, debit entry or similar means, without significant delay, restriction or penalty. Balances representing prepaid amounts in the context of e-money, either in the form of hardware-based e-money (e.g. prepaid cards) or software-based e-money issued by MFIs, are included. Non-transferable deposits, which are technically withdrawable on demand but which are subject to significant penalties, are excluded.

Over-the-counter (OTC) cash transaction
  : is a cash deposit to or cash withdrawal from an account at a bank using a bank form. These transactions do not represent payments in the strict sense since they comprise only a change from the central bank money to the bank account money or vice versa.

Participant
  : is an entity identified/recognised by the transfer system and which is allowed to send/and capable of receiving transfer orders to/from the system, either directly or indirectly.

Payment instrument
  : is a tool or a set of procedures enabling the transfer of funds from the payer to the payee.

Payment order
  : is any instruction by a payer or payee to his payment service provider requesting the execution of a payment transaction.

Payment service
  : is a business activity consisting in the execution of payment transactions on behalf of a natural or legal person, where at least one of the payment service providers is located in the European Community. For the purposes of payments statistics, a payment service is understood as the acceptance by an entity (e.g. a credit institution) of a payment transaction for further execution (which may be the task of another entity) by way of cashless clearing and/or settlement. Payment service is not linked to providing technical infrastructure (e.g. telecommunication or payment terminals installed at retailers) or to providing the settlement (e.g. payment system).

Payment service provider
  : is a natural or legal person whose regular occupation or business activity includes the provision of payment services to payment service users.

Payment service user
  : is a natural or legal person that makes use of a payment service as payer and/or payee. The payer is the party in a payment transaction issuing the payment order or agreeing to the transfer of funds to a payee. The payee or beneficiary is a natural or legal person that is the intended final recipient of funds, which are the subject of a payment transaction.

Payment transaction
  : is an act, initiated by the payer or payee, of depositing, withdrawing or transferring funds from a payer to a payee, irrespective of any underlying obligations between payment service users. See also funds and means of payment.

Point of sale (POS) terminals
  : are devices allowing the use of payment cards at a physical rather than virtual point of sale. A point of sale (POS) means the provision of goods and services at attended or unattended terminals.

POS transaction
  : is a transaction performed through a POS terminal using a card with a debit, credit or delayed debit function.

Private placements
  : refer to the sale of an issue of equity securities to a single buyer or to a limited number of buyers without a public offering.

Privately issued bonds
  : are bonds restricted by bilateral agreement to certain investors, if the bonds are at least potentially transferable.

Quoted shares, also referred to as listed shares, excluding investment fund’s shares/units
  : are all shares with prices quoted on a recognised stock exchange or other form of regulated market (ESA 95, paragraphs 5.88-5.93). Quoted shares are valued and reported at market values. This corresponds to the ESA 95 category F.511.

Real estate funds
  : are investment funds primarily investing in real estate. The criteria for classifying investment funds into real estate funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Redeemed shares in limited liability companies
  : are shares whose capital has been repaid but which are retained by the holders who continue to be joint owners and to be entitled to a share in the profits left after dividends have been paid on the remaining registered capital and also to a share in any surplus which may be left on liquidation.

Residency of issuer
  : the issuing unit is defined as a resident of the reporting country when it has a centre of economic interest in the economic territory of the reporting country, that is, when it engages for an extended period (one year or more) in economic activities in this territory (ESA 95, paragraph 1.30).

Securitisation
  : is a process whereby finance can be raised from external investors by enabling them to invest in parcels of specific financial assets. This operation consists of the MFI either selling loans to an intermediary and the subsequent or simultaneous issue of securities by that intermediary backed by the loans, or acquiring securities issued by the debtor as a replacement for a loan (without involving any intermediary). Both types of operations give rise to the same result in the MFI balance sheet.

Security and derivative dealers (SDDs)
  : classified as OFIs, are financial corporations principally engaged in the following financial intermediation activities: (i) trading of securities on their own account, through the acquisition and sale of those securities for the account and risk of an intermediary, for the exclusive purpose of benefiting from the margin between the acquisition and selling price; and (ii) trading on their own account, through a financial intermediary authorised to operate on the stock market, or on other organised markets.

Settlement media, also referred to as means of payment
  : means assets or claims on assets, which are used for payments.

Shares
  : (quoted and unquoted) comprise all financial assets, which represent property rights on corporations or quasi-corporations. These financial assets generally entitle the holders to a share in the profits of the corporations or quasi-corporations and to a share in their net assets in the event of liquidation.

Shares and other equity, excluding investment fund shares
  : refer to securities holdings, which represent property rights in corporations or quasi-corporations. These securities generally entitle the holders to a share in the profits of corporations or quasi-corporations and to a share in their own funds in the event of liquidation.

Short-term debt securities
  : consist of all issues of debt securities with a short-term original maturity of one year or less; short-term securities are generally issued at a discount. This sub-position does not include securities whose negotiability, while theoretically possible, is very restricted in practice (ESA 95, paragraphs 5.56-5.59). This corresponds to the ESA 95 category F.331.

Social security funds
  : are defined as central, state and local institutional units whose principal activity is to provide social benefits (ESA 95, paragraph 2.74).

Software-based e-money
  : refers to e-money products that use specialised software on a personal computer and can typically be used to transfer the electronic value via telecommunication networks such as the Internet.

Special investors funds
  : are funds where the units/shares are reserved for certain types of investors.

Split share issues
  : are issues of shares where the corporation or quasi-corporation increases the number of shares by a ratio or multiple.

State and local government
  : state government comprises separate institutional units exercising some governmental functions at a level below that of the central government and above that of the local government, except for the administration of social security funds. Local government comprises public administration whose competence extend only to a local part of the economic territory of the reporting country, excluding local agencies of social security funds (ESA 95, paragraphs 2.72 and 2.73).

Sub-funds
  : specify a separate class or designation of unit within a fund which invests in a separate pool or portfolio of investments. A ‘sub-fund’ is also known as a ‘compartment’. Each sub-fund constitutes an autonomous and specialised establishment. Specialisation may relate to a particular financial instrument or a given market.

Subordinated bonds, often referred to as subordinated debt
  : provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans or senior debt securities) have been satisfied, which in some instances may give them some of the characteristics of ‘shares and other equity’.

Subsidiaries
  : are separate incorporated entities in which another entity has a majority or full participation.

Terminals
  : are electromechanical devices allowing authorised users to access a range of services. Users access the services at the terminal with a card that has one or more of the following functions: cash, debit, delayed debit, credit and e-money. Terminals are physical access points and can be attended terminals (requiring the involvement of a terminal operator or cashier) or unattended terminals (designed to be used by the cardholder in self-service mode).

Transferable deposits
  : are deposits (in national or foreign currency), immediately convertible into currency or transferable by cheque, banker’s order, debit entry or the like, without any kind of significant restriction or penalty (ESA 95, paragraphs 5.42-5.44).

Unquoted shares, excluding investment fund shares
  : are shares that are not quoted (ESA 95, paragraphs 5.88-5.93).

Variable rate issues
  : include all coupon paying issues where the coupon or principal is periodically re-fixed by reference to an independent interest rate or index.

Zero coupon bonds
  : include all issues without coupon payment. Usually such bonds are issued at a discount and redeemed at par. They also include bonds issued at par and redeemed at a premium, for example bonds with the redemption value linked to an exchange rate or an index. Most of the discount or premium represents the equivalent of the interest accrued during the life of the bond.

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