The bank performs currency transactions on behalf of the government. The disseminated balance sheet of the Bank of Finland is an accounting financial statement. No holdings of other institutions are shown in the accounts of the Bank of Finland. The data classifications are based on the framework for accounting and financial reporting within the Eurosystem.
Banking supervision is included.
No units of the bank are excluded. No subsidiaries are consolidated. Accounting and the time of recording are performed according to the Guideline. All items denominated in foreign currencies are revaluated quarterly. Off balance sheet items are included into the balance sheet as net without influence on the total.