2.

in Annex II, the following Part 15a is inserted: ‘PART 15a Individual MFI balance sheet item and interest rate statistics Tables 1, 2 and 3 present the detailed requirements for the transmission of data on individual MFI balance sheet items and interest rate statistics. As regards individual MFI balance sheet items (BSI), these requirements relate to monthly series on outstanding amounts, together with a selected set of additional indicators on outstanding amounts to be reported on a quarterly basis. However, NCBs that collect these data on a monthly basis may report these indicators on a monthly basis. The reporting scheme for individual BSI also covers ancillary series, which include information on non-transaction effects so that meaningful transaction measures can be derived, i.e. taking into account revaluations due to changes in prices and exchange rates, reclassifications and loan write-offs or write-downs, as applicable. Tables 1 and 2 of this Part identify these requirements with the symbols “ߦ” and “ߦߦ”. “ߦߦ” indicates cases where NCBs are only required to cover reclassifications, as a minimum. In addition, in order to reduce the reporting burden, NCBs may apply a threshold approach when reporting ancillary series. In particular, NCBs are expected to report ancillary series on a best efforts basis for amounts exceeding EUR 50 million, but only when the ancillary series are larger than 1 % of the outstanding amounts of the indicator, i.e. threshold = max(EUR 50 million, 1 % of stocks). This threshold, which also applies to groups of credit institutions, is indicative and aims to help NCBs to decide whether to make an adjustment or not. However, when information is not readily available or is of a poor quality, a decision may be made by the relevant NCB either to take no further action or to make estimates. For loans, the reporting scheme includes additional information on loan transfers, to be reported as acquisitions minus disposals. These indicators, identified in Table 1 with the symbol “†”, cover net flows of loans securitised or otherwise transferred (transactions with an impact on reported loan stocks). It should be noted that the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33) do not directly match the data requirements of Table 1. In particular, net flows of securitised loans (transactions with an impact on reported loan stocks) that relate to the maturity breakdowns of loans to non-financial corporations and breakdowns by purpose for loans to households are only required on a quarterly basis under Regulation (EU) No 1071/2013 (ECB/2013/33). However, this information may be collected on a monthly basis at national level. Similarly, data on net flows of loans otherwise transferred (transactions with an impact on reported loan stocks) in relation to the maturity breakdowns of loans to non-financial corporations and loan transfers between domestic MFIs are not covered under the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33), but may be available at national level. Where not directly available, this information must be reported on a best efforts basis. The transmission of individual MFI interest rate (MIR) statistics, as set out in Table 3, includes monthly interest rates relating to euro-denominated deposits and loans vis-à-vis households and non-financial corporations resident in the euro area. In addition to interest rates on outstanding amounts and business volumes, the requirements cover the volumes of new business. In accordance with Article 17a, the panel of euro area credit institutions involved in the exchange of data will be regularly amended. Subject to the approval procedure laid down in that Article, any amendments will be implemented according to the following rules. (i) For euro area enlargements: the relevant NCB and the ECB will agree on the institutions to be covered in the exercise and data will be reported for reference periods from the date on which the relevant Member State becomes a participating Member State. (ii) For changes in the MFI population: the panel will be amended according to the general principle that the coverage agreed upon by the Eurosystem must be preserved. In particular: — If an institution covered by the data exchange leaves the MFI population due to a change in its sector classification, it will be excluded from the panel; — MFIs on the panel may be involved in mergers or acquisitions. If the resulting institution uses the MFI code of an MFI that is already on the panel, no changes are required. If the resulting institution uses the code of an existing MFI that is not on the panel, the MFI will be added to the panel from the first day of the month in which the merger or acquisition takes place. In such situations the issue of whether the relevant NCB should report back data will be decided on a case-by-case basis. When the resulting institution uses a new MFI code, the MFI will be added to the panel from the first day of the month in which the merger or acquisition takes place; — In the event of divisions, the panel will be amended in order to continue to cover the largest of the resulting MFIs. The possibility of including all of the resulting MFIs will be decided on a case-by-case basis. (iii) For changes in the actual reporting population of BSI and MIR statistics due to the derogations or sampling regimes applied by NCBs: any institutions for which data become unavailable will be excluded from the panel. Table 1 Data on assets of individual MFIs Sector of counterparty Total MFIs General government (S.13) Non-financial corporations (S.11) o/w intra-group positions NCB Up to 1 Y Over 1Y and up to 2Y Over 2Y Total Up to 1 Y Over 1Y Instrument Over 1Y and up to 5Y Over 5 Y Cash Area of counterparty Total Loans Euro area ߦ ߦ † ߦ † ߦ † Domestic Euro area other than domestic Rest of the world ߦߦ o/w loans in euro Euro area o/w overdrafts in euro (1) Euro area o/w syndicated loans Euro area o/w reverse repos with CCPs Domestic Euro area other than domestic Debt securities Euro area ߦ Q Domestic ߦ ߦ Euro area other than domestic ߦ ߦ Rest of the world ߦߦ Q Q Q MMF shares/units Euro area ߦ Domestic Euro area other than domestic Rest of the World ߦߦ Equity and non-MMF IF shares/units Euro area ߦ Domestic Euro area other than domestic Rest of the World ߦߦ Non-financial assets (including fixed assets) Total Remaining assets Total o/w financial derivatives Euro area Q Q Rest of the world Q

Sector of counterparty non-MFIs Private sector Households + non-profit institutions serving households (S.14+S.15) OFIs, non-MMF investment funds and ICPFs Total For house purchases For consumption and other purposes OFIs and non-MMF investment funds ICPFs Instrument Up to 1 Y Over 1Y and up to 5Y Over 5 Y Up to 1 Y Over 1Y and up to 5Y Over 5 Y Cash Area of counterparty Total Loans Euro area ߦ † ߦ † ߦ † Domestic Euro area other than domestic Rest of the world o/w loans in euro Euro area o/w overdrafts in euro (1) Euro area o/w syndicated loans Euro area o/w reverse repos with CCPs Domestic Euro area other than domestic Debt securities Euro area Q Q Domestic Euro area other than domestic Rest of the world MMF shares/units Euro area Domestic Euro area other than domestic Rest of the World Equity and non-MMF IF shares/units Euro area Domestic Euro area other than domestic Rest of the World Non-financial assets (including fixed assets) Total Remaining assets Total o/w financial derivatives Euro area Rest of the world Table 2 Data on liabilities of individual MFIs Sector of counterparty Total MFIs non-MFIs Central government Non-financial corporations (S.11) Households + non-profit institutions serving households (S.14 + S.15) Others Instrument Up to 1Y Over 1Y and up to 2Y Over 2Y o/w intra-group positions NCB OFIs and non-MMF investment funds ICPFs Other general government Deposits Area of counterparty Total Euro area ߦ ߦߦ Domestic Euro area other than domestic Rest of the world ߦߦ o/w in euro Total Q Deposits in M3 Euro area ߦߦ ߦߦ ߦߦ overnight Domestic Euro area other than domestic o/w in euro (2) Euro area with agreed maturity Up to 1Y Domestic Euro area other than domestic Between 1Y and 2Y Domestic Euro area other than domestic redeemable with a notice up to 3M Domestic Euro area other than domestic o/w in euro (2) Euro area repos not with CCPs Domestic Euro area other than domestic Deposits not included in M3 Euro area ߦߦ ߦߦ ߦߦ with agreed maturity over 2Y Domestic Euro area other than domestic redeemable with a notice over 3M Domestic Euro area other than domestic o/w in euro (2) Euro area repos with CCPs Domestic Euro area other than domestic Debt securities issued Total ߦߦ in euro in foreign currency Capital and reserves Total ߦߦ Remaining liabilities Total o/w financial derivatives Euro area Q Q Rest of the world Q

Table 3 Data on individual MFI interest rates INSTRUMENT CATEGORIES FOR INTEREST RATES ON OUTSTANDING AMOUNTS Sector Type of instrument Original maturity Reporting obligation Deposits in EUR From households With agreed maturity Up to 2 years AAR Over 2 years AAR From non-financial corporations With agreed maturity Up to 2 years AAR Over 2 years AAR Loans in EUR To households For house purchase Up to 1 year AAR Over 1 and up to 5 years AAR Over 5 years AAR For consumption and other purposes Up to 1 year AAR Over 1 and up to 5 years AAR Over 5 years AAR To non-financial corporations Total Up to 1 year AAR Over 1 and up to 5 years AAR Over 5 years AAR INSTRUMENT CATEGORIES FOR INTEREST RATES ON NEW BUSINESS Sector Type of instrument Original maturity, period of notice, initial period of interest rate fixation Reporting obligation Deposits in EUR From households Overnight (*1) AAR With agreed maturity Up to 1 year maturity AAR, amount Over 1 and up to 2 years maturity AAR, amount Over 2 years maturity AAR, amount Redeemable at notice (*1) Up to 3 months' notice AAR Over 3 months' notice AAR From non-financial corporations Overnight (*1) AAR With agreed maturity Up to 1 year maturity AAR, amount Over 1 and up to 2 years maturity AAR, amount Over 2 years maturity AAR, amount Repos Loans in EUR To households Revolving loans and overdrafts and convenience and extended credit card credit (*1) AAR For consumption Floating rate and up to 1 year period of initial rate fixation AAR, amount Over 1 and up to 5 years period of initial rate fixation AAR, amount Over 5 years period of initial rate fixation AAR, amount For house purchases Floating rate and up to 1 year period of initial rate fixation AAR, amount Over 1 and up to 5 years period of initial rate fixation AAR, amount Over 5 and up to 10 years period of initial rate fixation AAR, amount Over 10 years period of initial rate fixation AAR, amount For other purposes Floating rate and up to 1 year period of initial rate fixation AAR, amount Over 1 and up to 5 years period of initial rate fixation AAR, amount Over 5 years period of initial rate fixation AAR, amount To non-financial corporations Revolving loans and overdrafts and convenience and extended credit card credit (*1) AAR Other loans up to an amount of EUR 0,25 million Floating rate and up to 3 months period of initial rate fixation AAR, amount Over 3 months and up to 1 year period of initial rate fixation AAR, amount Over 1 and up to 3 year period of initial rate fixation AAR, amount Over 3 and up to 5 years period of initial rate fixation AAR, amount Over 5 and up to 10 years period of initial rate fixation AAR, amount Over 10 years period of initial rate fixation AAR, amount Other loans over an amount of EUR 0,25 million and up to EUR 1 million Floating rate and up to 3 months period of initial rate fixation AAR, amount Over 3 months and up to 1 year period of initial rate fixation AAR, amount Over 1 and up to 3 year period of initial rate fixation AAR, amount Over 3 and up to 5 years period of initial rate fixation AAR, amount Over 5 and up to 10 years period of initial rate fixation AAR, amount Over 10 years period of initial rate fixation AAR, amount Other loans over an amount of EUR 1 million Floating rate and up to 1 year period of initial rate fixation AAR, amount Over 1 and up to 5 years period of initial rate fixation AAR, amount Over 5 years period of initial rate fixation AAR, amount