GUIDELINES  
GUIDELINE OF THE EUROPEAN CENTRAL BANK  
of 22 March 2013  
concerning statistics on holdings of securities  
(ECB/2013/7)  
(2013/215/EU)  
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 Council Regulation (EC) No 2533/98 of 
23 November 1998 concerning the collection of statistical 
information by the European Central Bank (  1 ), 
Having regard to Regulation (EU) No 1011/2012 of the 
European Central Bank of 17 October 2012 concerning stat ­
istics on holdings of securities (ECB/2012/24) (  2 ), 
Whereas:  
(1) Regulation (EU) No 1011/2012 (ECB/2012/24) provides 
that reporting agents resident in a euro area Member 
State must report positions, transactions and, where 
available, other changes in the volume of securities 
they hold on a security-by-security basis. National 
central banks of the Member States whose currency is 
the euro (NCBs) are required to classify and aggregate 
these data. It is therefore necessary to define the 
procedures for NCBs to report to the European Central 
Bank (ECB), in compliance with Regulation (EU) No 
1011/2012 (ECB/2012/24), statistical information 
derived from the data collected from the actual 
reporting population.  
(2) The Commission has published a proposal for a regu ­
lation of the European Parliament and of the Council on 
the European System of national and regional accounts 
in the European Union (  3 ) (hereinafter ‘ESA 2010’), which 
is an internationally compatible accounting framework 
used to describe the economies of the Member States, 
and which will replace ESA 95. The classification of data 
to be reported under this Guideline should follow the 
rules laid down in ESA 2010.  (3) It is necessary to set up a procedure to carry out 
technical amendments to the Annexes to this Guideline 
in an effective manner, provided that such amendments 
neither change the underlying conceptual framework nor 
affect the reporting burden on reporting agents,  
HAS ADOPTED THIS GUIDELINE:  
Article 1  
Scope  
This Guideline establishes the obligations of the NCBs to report 
to the ECB statistics on holdings of securities collected pursuant 
to Regulation (EU) No 1011/2012 (ECB/2012/24).  
Article 2  
Definitions  
The terms used in this Guideline have the same meaning as 
those defined in Regulation (EU) No 1011/2012 
(ECB/2012/24).  
Article 3  
NCBs’ reporting obligations for holdings of securities with 
an ISIN code  
1. NCBs shall collect and report to the ECB statistical 
information on holdings of securities with an ISIN code, on a 
security-by-security basis, in accordance with the reporting 
schemes in Annex I, Part 1 (Tables 1 to 3) and Part 2 (Tables 
1 to 3), and in compliance with electronic reporting standards 
which are laid down separately, for the following types of 
instruments: short-term debt securities (F.31); long-term debt 
securities (F.32); listed shares (F.511) and investment fund 
shares or units (F.52).  
NCBs’ reporting obligations shall cover end-of-quarter positions 
and either (i) end-of-quarter financial transactions over the 
reference quarter, or (ii) end-of-month or end-of-quarter data 
that are necessary to derive financial transactions, as laid 
down in paragraph 2.  
Financial transactions or data necessary to derive financial trans ­
actions that are reported by actual reporting agents to NCBsEN 7.5.2013 Official Journal of the European Union L 125/17  
( 1 ) OJ L 318, 27.11.1998, p. 8.  
( 2 ) OJ L 305, 1.11.2012, p. 6.  
( 3 ) COM(2010) 774 final.
in accordance with Part 1 of Annex I to Regulation (EU) No 
1011/2012 (ECB/2012/24) shall be measured as laid down in 
Part 3 of Annex II to Regulation (EU) No 1011/2012 
(ECB/2012/24).  
2. NCBs shall report to the ECB the data mentioned in 
paragraph 1 for the following reference periods and in 
accordance with the following deadlines:  
(a) with respect to holdings of securities by resident investors 
excluding NCBs, securities held in custody by resident 
custodians on behalf of investors resident in other euro 
area Member States and securities issued by euro area 
entities held in custody with resident custodians on behalf 
of non-euro area resident investors:  
(i) NCBs shall report on a quarterly basis data on end-of- 
quarter security-by-security positions by close of 
business on the 70th calendar day following the end 
of the quarter to which the data relate;  
(ii) NCBs shall report either (1) on a quarterly basis security- 
by-security transactions and, where available, other 
changes in volume over the reference quarter by close 
of business on the 70th calendar day following the end 
of the quarter to which the data relate; or (2) security- 
by-security positions and, where available, other changes 
in volume, which are necessary for the derivation of 
transactions. In this latter case, the NCBs shall report 
in accordance with the approaches described under Part 
1 of Annex I to Regulation (EU) No 1011/2012 
(ECB/2012/24) by close of business on the 70th 
calendar day following the end of the quarter to 
which the data relate for quarterly security-by-security 
data and on the 63rd calendar day following the end of 
the month to which the data relate for monthly 
security-by-security data;  
(b) with respect to holdings of securities by reporting groups, 
including non-resident entities, NCBs shall report data on a 
quarterly basis on end-of-quarter security-by-security 
positions by the following deadlines:  
(i) from 2013 to 2015, by close of business on the 70th 
calendar day following the end of the quarter to which 
the data relate; and  
(ii) from 2016, by close of business on the 55th calendar 
day following the end of the quarter to which the data 
relate.  
3. By September of every year, the ECB shall communicate 
to NCBs the exact transmission dates of data to be reported in 
the form of a reporting calendar for the following year.  
4. The following general rules shall apply to the revision of 
monthly and quarterly data.  (a) NCBs shall report regular revisions as follows:  
(i) revisions to monthly data with reference to the three 
months prior to the most recent quarter, which are 
transmitted on a quarterly basis, shall be sent together 
with the data for the most recent quarter (regular data 
transmission); revisions to monthly data with reference 
to the month prior to the most recent month, which 
are transmitted on a monthly basis, shall be sent 
together with the data for the most recent month 
(regular data transmission);  
(ii) revisions to quarterly data with reference to the quarter 
prior to the most recent quarter shall be sent together 
with the data for the most recent quarter (regular data 
transmission);  
(iii) revisions to the previous three years (12 quarters) shall 
be sent together with the regular transmission of data 
referring to the third quarter of the year;  
(iv) the reporting of any other regular revisions not falling 
under points (i) to (iii) shall be agreed with the ECB;  
(b) NCBs shall report exceptional revisions that significantly 
improve the quality of the data as soon as available and 
outside the regular transmission periods, subject to prior 
agreement with the ECB.  
NCBs shall submit explanatory notes to the ECB setting out the 
reasons for significant revisions. NCBs may also submit 
explanatory notes for any other revisions on a voluntary basis.  
5. The reporting requirements set out in this Article are 
subject to the following back data reporting requirements.  
(a) NCBs shall, to the extent possible, report back data for the 
reference period starting from the first quarter of 2009 until 
the fourth quarter of 2013;  
(b) where a Member State adopts the euro after this Guideline 
takes effect, the following rules shall apply:  
(i) NCBs of Member States that joined the Union before 
December 2012 shall report back data to the ECB, on a 
best efforts basis, which cover at least (1) the data 
reference periods starting from March 2014, or (2) the 
five years preceding the adoption of the euro by the 
relevant Member State, whichever period is shorter;  
(ii) NCBs of Member States that joined the Union after 
December 2012 shall report back data to the ECB, on 
a best efforts basis, which cover at least (1) the data 
reference periods starting from March 2016, or (2) the 
five years preceding the adoption of the euro by the 
relevant Member State, whichever period is shorter.  
6. The accounting rules laid down in Article 5 of Regulation 
(EU) No 1011/2012 (ECB/2012/24) shall also apply when the 
NCBs report data in accordance with this Guideline.EN L 125/18 Official Journal of the European Union 7.5.2013
Article 4  
Reporting approaches for holdings of securities without an 
ISIN code  
1. NCBs may decide whether to report to the ECB statistical 
information covering securities without an ISIN code held by 
MFIs, IFs, FVCs and heads of reporting groups subject to Regu ­
lation (EU) No 1011/2012 (ECB/2012/24) or held by 
custodians on behalf of (i) resident investors not subject to 
Regulation (EU) No 1011/2012 (ECB/2012/24), (ii) non- 
financial investors resident in other euro area Member States, 
or (iii) investors resident in non-euro area Member States, as 
defined in Regulation (EU) No 1011/2012 (ECB/2012/24), 
which are not granted a derogation from reporting requirements 
under Regulation (EU) No 1011/2012 (ECB/2012/24).  
2. NCBs that report statistical information pursuant to 
paragraph 1 shall do so in accordance with the rules set out 
in Article 3(2), using the reporting schemes of Annex I, Part 1 
(Tables 1, 2 and 4) and Part 2 (Tables 1, 2 and 4) as well as the 
electronic reporting standards laid down separately.  
3. Quarterly data shall be revised in accordance with 
Article 3(4)(a) and (b).  
4. NCBs shall submit explanatory notes to the ECB setting 
out the reasons for significant revisions. NCBs may also submit 
explanatory notes for any other revisions on a voluntary basis. 
In addition, NCBs shall provide information on significant 
reclassifications in the holder sectors or in the instrument clas ­
sification, where available.  
Article 5  
Approaches for compiling statistics on holdings of 
securities held in custody  
1. Notwithstanding the exemption from statistical reporting 
obligations that NCBs may grant to custodians in accordance 
with Article 4(5)(a) of Regulation (EU) No 1011/2012 
(ECB/2012/24), to comply with Article 3, NCBs, after 
consulting the ECB, shall decide on the most appropriate 
approach for compiling statistics on securities held by 
investors not subject to reporting requirements under Regu ­
lation (EU) No 1011/2012 (ECB/2012/24), depending on the 
organisation of the relevant markets and the availability of other 
relevant statistical, public or supervisory information in the 
Member States.  
2. If data on holdings of securities are not reported by 
custodians following the exemption granted in accordance 
with Article 4(5)(a) of Regulation (EU) No 1011/2012 
(ECB/2012/24), and if NCBs obtain these data from other stat ­
istical or supervisory data sources, or if they collect them 
directly from investors in accordance with national arrange ­
ments, NCBs shall take all the following measures:  
(a) ensure that these sources are sufficiently aligned with the 
statistical concepts and definitions laid down in Regulation 
(EU) No 1011/2012 (ECB/2012/24);  (b) monitor the quality of the data in accordance with the 
minimum statistical standards laid down in Annex III to 
Regulation (EU) No 1011/2012 (ECB/2012/24);  
(c) if the reported data do not meet the quality standards 
referred to in subparagraph (b), increase the quality of 
such data, including the collection of data from custodians 
as provided for in Article 4(10) and (11) of Regulation (EU) 
No 1011/2012 (ECB/2012/24).  
3. In addition, NCBs shall provide information on significant 
other changes in volume, where available, as defined in Part 3 
of Annex II to Regulation (EU) No 1011/2012 (ECB/2012/24).  
Article 6  
Derogations  
1. NCBs shall inform the ECB, at least once a year, of the 
derogations granted to, renewed or withdrawn from reporting 
agents for the following calendar year, as well as any ad hoc 
reporting requirements imposed on actual reporting agents that 
have been granted a derogation.  
2. NCBs shall regularly check, at least once a year, the 
fulfilment of the conditions set out in Article 4 of Regulation 
(EU) No 1011/2012 (ECB/2012/24) for granting, renewing or 
withdrawing any derogation.  
Article 7  
Reference data on reporting groups’ consolidated balance 
sheet assets  
1. The ECB’s Governing Council shall identify the reporting 
groups as set out, and according to the criteria laid down, in 
Article 2(4) of Regulation (EU) No 1011/2012 (ECB/2012/24) 
on the basis of end-of-December data corresponding to the 
preceding calendar year provided by NCBs to the ECB (here ­
inafter the ‘reference data’) for the purpose of deriving ESCB 
statistics on consolidated banking data for Member States.  
2. By September of every year, the ECB shall communicate 
to NCBs the date in the following year by which NCBs are to 
transmit the reference data. Such transmission shall occur in 
time to allow the derivation of the total consolidated assets of 
European Union banks in July of every year.  
Article 8  
Notification procedure to heads of reporting groups  
1. NCBs shall, on behalf of the ECB, use the template letter 
in Annex II (hereinafter the ‘notification letter’) to notify the 
heads of reporting groups of the Governing Council’s decision 
pursuant to Article 2(4) of Regulation (EU) No 1011/2012 
(ECB/2012/24) of their reporting obligations under the Regu ­
lation. The notification letter shall contain the criteria justifying 
the classification of the notified entity as head of a reporting 
group.EN 7.5.2013 Official Journal of the European Union L 125/19
2. The relevant NCB shall send the notification letter to the 
head of a reporting group within 10 ECB working days 
following the date of the Governing Council’s decision, and 
send a copy of that letter to the ECB Secretariat.  
3. The procedure described in paragraph 2 shall not apply to 
the notification of heads of reporting groups, which have been 
identified by the Governing Council pursuant to Article 2(4) of 
Regulation (EU) No 1011/2012 (ECB/2012/24) prior to the 
date on which this Guideline takes effect.  
Article 9  
Review procedure by the Governing Council  
1. If a head of a reporting group notified in accordance with 
Article 8 submits, within 15 ECB working days of the receipt of 
such notification, a reasoned written request with supporting 
information to the relevant NCB to review its classification as 
head of a reporting group, the relevant NCB shall transmit such 
request to the Governing Council within 10 ECB working days.  
2. Following receipt of the written request pursuant to 
paragraph 1, the Governing Council shall review the classifi ­
cation and communicate its reasoned decision in writing, 
within two months of receipt of the request, to the relevant 
NCB, which shall notify the head of the reporting group of the 
Governing Council’s decision within 10 ECB working days.  
Article 10  
Cooperation with competent authorities other than NCBs  
1. Where all or part of the data described in Regulation (EU) 
No 1011/2012 (ECB/2012/24) can be obtained from 
competent authorities other than NCBs, NCBs shall establish 
appropriate cooperation mechanisms with these authorities to 
ensure a permanent structure for receiving such data.  
2. NCBs shall ensure that the data referred to in paragraph 1 
meet the ECB’s minimum statistical standards set out in Annex 
III to Regulation (EU) No 1011/2012 (ECB/2012/24), as well as 
any other requirements set out in Regulation (EU) No 
1011/2012 (ECB/2012/24), before transmitting them to the 
ECB in accordance with Article 3.  
Article 11  
Verification  
1. Without prejudice to the ECB’s verification rights set out 
in Regulations (EC) No 2533/98 and (EU) No 1011/2012 
(ECB/2012/24), the NCBs shall monitor and ensure the 
quality and reliability of the statistical information made available to the ECB and cooperate closely with the operators 
of the ESCB Securities Holdings Statistics Database (hereinafter 
the ‘SHSDB’) as part of overall data quality management.  
2. The ECB shall assess these data in a similar manner, in 
close cooperation with the operators of the SHSDB. The 
assessment shall be carried out in a timely manner.  
Article 12  
Transmission standards  
The NCBs shall use the ESCB-Net for the electronic transmission 
of the statistical information required by the ECB. The statistical 
information shall be made available to the ECB in accordance 
with electronic reporting standards laid down separately. Subject 
to the ECB’s prior consent, other means may be used to 
transmit statistical information.  
Article 13  
Simplified amendment procedure  
Taking account of the views of the ESCB Statistics Committee, 
the ECB’s Executive Board may make technical amendments to 
the annexes to this Guideline, provided that such amendments 
neither change the underlying conceptual framework nor affect 
the reporting burden on reporting agents. The Executive Board 
shall inform the Governing Council of any such amendment 
without undue delay.  
Article 14  
Taking effect and implementation  
This Guideline shall take effect on the day of its notification to 
the NCBs. The Eurosystem central banks shall comply with 
Articles 8 and 9 from the date of notification of the 
Guideline to the NCBs and with the remaining provisions of 
the Guideline from 1 January 2014.  
Article 15  
Addressees  
This Guideline is addressed to all Eurosystem central banks.  
Done at Frankfurt am Main, 22 March 2013.  
For the Governing Council of the ECB  
The President of the ECB  
Mario DRAGHIEN L 125/20 Official Journal of the European Union 7.5.2013
ANNEX I  
REPORTING SCHEMES  
PART 1  
Holdings of securities by sector excluding holdings by national central banks  
Table 1  
General information and explanatory notes  
Reported information (  1 ) Attribute  Status (  2 ) Description  
1. General information  Reporting institution  M  Identification code of the 
reporting institution  
Submission date  M  Date on which the data are 
submitted to the SHSDB  
Reference period  M  Period to which the data refer  
Reporting frequency  M  Quarterly data  
Monthly data (  3 ) 
2. Explanatory notes 
(metadata)  M Treatment of early redemptions  
M Treatment of accrued interest  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute. 
( 3 ) Only for positions, if transactions are derived from monthly positions in the SHSDB.  
Table 2  
Information on holdings of securities  
Reported information (  1 ) Attribute  Status (  2 ) Description  
Securities related 
information  Holder sector  M  Sector/subsector of the investor.  
Non-financial corporations (S.11) (  3 ) 
Deposit-taking corporations except central 
banks (S.122)  
Money market funds (MMF) (S.123)  
Non-MMF investment funds (S.124)  
Other financial corporations (  4 ) excluding 
financial vehicle corporations  
Financial vehicle corporations  
Insurance corporations (S.128)  
Pension funds (S.129)EN 7.5.2013 Official Journal of the European Union L 125/21
Reported information (  1 ) Attribute  Status (  2 ) Description  
Insurance corporations and pension funds 
(subsector not identified) (S.128 + S.129) 
(transitional period)  
Central government (S.1311) (voluntary 
breakdown)  
State government (S.1312) (voluntary break ­
down)  
Local government (S.1313) (voluntary break ­
down)  
Social security funds (S.1314) (voluntary 
breakdown)  
Other general government (subsector not 
identified)  
Households excluding non-profit institutions 
serving households (S.14) (voluntary 
breakdown for resident investors, mandatory 
for third party holdings)  
Non-profit institutions serving households 
(S.15) (voluntary breakdown)  
Other households and non-profit institutions 
serving households (S.14 + S.15) (subsector 
not identified)  
Non-financial investors excluding households 
(only for third party holdings) 
(S.11 + S.13 + S.15) (  5 ) 
Central banks and general government to be 
reported only for holdings by non-euro area 
countries (S.121 + S.13) (  6 ) 
Investors other than central banks and 
governments to be reported only for 
holdings by non-euro area countries (  6 ) 
Unknown sector (  7 ) 
Holder country  M  Country of residence of the investor  
Source  M  Source of the submitted information on securities 
holdings  
Direct reporting  
Custodian reporting  
Mixed reporting (  8 )EN L 125/22 Official Journal of the European Union 7.5.2013
Reported information (  1 ) Attribute  Status (  2 ) Description  
Not available  
Function  M  Function of the investment according to the clas ­
sification of balance of payments statistics  
Direct investment  
Portfolio investment  
Not specified  
Reporting basis  M/V (  9 ) Indicates how the security is quoted, as a 
percentage or in units  
Percentage  
Units  
Nominal currency  V  Currency in which the ISIN is denominated, 
reported when the reporting basis equals 
percentage  
Positions  M  Total amount of securities held  
At nominal value (  10 ). Number of shares or 
units of a security or aggregated nominal 
amount (in nominal currency or euro) if the 
security is traded in amounts rather than in 
units, excluding the accrued interest  
At market value. Amount held at the price 
quoted in the market in euro, including 
accrued interest (  11 ) 
Positions: of which 
amount  M (  12 ) Amount of securities held by the two largest 
investors  
At nominal value, according to the same 
valuation method as positions  
At market value, according to the same 
valuation method as positions  
Format  M (  10 ) Specifies the format used for the positions at 
nominal value  
Nominal value in euro or other relevant 
currency  
Number of shares/units (  13 ) 
Other changes in volume  M  Other changes in the amount of the security heldEN 7.5.2013 Official Journal of the European Union L 125/23
Reported information (  1 ) Attribute  Status (  2 ) Description  
At nominal value in the same format as the 
positions at nominal value  
At market value in euro  
Other changes in volume: 
of which amount  M (  12 ) Other changes in volume in the amount held by 
the two largest investors  
At nominal value, according to the same 
valuation method as positions  
At market value, according to the same 
valuation method as positions  
Financial transactions  M (  14 ) Sum of purchases minus sales of a security, 
recorded at transaction value in euro including 
accrued interest (  15 ) 
Financial transactions: of 
which amount  M (  12 ), 
( 16 ) Sum of the two largest transactions in absolute 
terms by individual holders, according to the 
same valuation method as the financial trans ­
actions  
Confidentiality status  M (  17 ) Confidentiality status for positions, transactions, 
other changes in volume  
Not for publication, restricted for internal use 
only  
Confidential statistical information  
Not applicable (  18 ) 
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute. 
( 3 ) The numbering of categories throughout this Guideline reflects the numbering introduced in ESA 2010. 
( 4 ) Other financial intermediaries (S.125) plus financial auxiliaries (S.126) plus captive financial institutions and money lende rs (S.127). 
( 5 ) Only if sectors S.11, S.13 and S.15 are not reported separately. 
( 6 ) For data reported by non-euro area national central banks, only for reporting holdings by non-resident investors. 
( 7 ) Unallocated sector resident in the holder country; i.e. unknown sectors of unknown countries should not be reported. NCBs sha ll 
inform SHSDB operators of the reason for the unknown sector, in case of statistically relevant values. 
( 8 ) Only if direct and custodian reporting cannot be distinguished. 
( 9 ) Mandatory for reporting securities with an ISIN code; voluntary for reporting securities without an ISIN code. 
( 10 ) Not reported if market values (and the respective other changes in volume/transactions) are reported. 
( 11 ) The inclusion of accrued interest is recommended, on a best efforts basis. 
( 12 ) If an NCB reports the confidentiality status, this attribute may not be reported. The amount may refer to the largest single investor, 
instead of the two largest investors, under the responsibility of the reporting NCB. 
( 13 ) NCBs are encouraged to report nominal value in number of units when securities are quoted in units in the CSDB. 
( 14 ) To be reported only if transactions are not derived from positions in the SHSDB. 
( 15 ) The inclusion of accrued interest is recommended, on a best efforts basis. 
( 16 ) To be reported only for transactions collected from reporting agents, not reported for transactions derived from positions by  NCBs. 
( 17 ) To be reported if the corresponding amount of the two larg est investors for positions, transactions, other changes in volume,  
respectively, is not available/provided. 
( 18 ) To be used only if transactions are derived from positions by NCBs. In these cases the confidentiality status will be derived  by the 
SHSDB, i.e. if the initial and/or final positions are confidential, the derived transaction is flagged as confidential.EN L 125/24 Official Journal of the European Union 7.5.2013
Table 3  
Holdings of securities with an ISIN code  
Reported information (  1 ) Attribute  Status (  2 ) Description  
Reference data  ISIN code  M  ISIN code  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute.  
Table 4  
Holdings of securities without an ISIN code  
Reported information (  1 ) Attribute  Status (  2 ) Description  
1. Basic reference data  Aggregation flag  M  Type of data  
Data reported on a security-by-security basis  
Aggregated data (no security-by-security)  
Securities/aggregates 
identification number  M Internal securities identification number for 
securities without an ISIN code and aggregated 
data on securities holdings  
Securities identification 
number type  M (  3 ) Specifies the securities identification number for 
securities reported on a security-by-security 
basis (  4 ) 
NCB internal number  
CUSIP  
SEDOL  
other (to be specified in metadata)  
Instrument classification  M  Classification of the security according to ESA 
2010 and Regulation (EU) No 1011/2012 
(ECB/2012/24)  
Short-term debt securities (F.31)  
Long-term debt securities (F.32)  
Listed shares (F.511)  
Investment fund shares or units (F.52)  
Other security types (  5 ) 
Issuer sector  M  Institutional sector of the issuer according to ESA 
2010 and Regulation (EU) No 1011/2012 
(ECB/2012/24)  
Issuer country  M  Country of legal incorporation or domicile of the 
issuer of the securityEN 7.5.2013 Official Journal of the European Union L 125/25
Reported information (  1 ) Attribute  Status (  2 ) Description  
Price value (  6 ) V  Price of the security at the end of the reference 
period  
Price value basis (  6 ) V  Basis on which the price value is given  
euro or other relevant currency  
Percentage  
2. Additional reference 
data  Issuer name  V  Name of the issuer  
Short name  V  Short name of the security given by issuer, 
defined according to the characteristics of the 
security and any other available information  
Issue date  V  The date on which the securities are delivered to 
the underwriter by the issuer against payment. 
This is the date when the securities are available 
for delivery to investors for the first time  
Maturity date  V  Date on which the instrument is redeemed  
Amount outstanding  V  Amount outstanding converted into euro  
Market capitalisation  V  Latest available market capitalisation in euro  
Accrued interest  V  Interest accrued since the last coupon payments 
or the accrual start date  
Last split factor  V  Stock splits and reverse splits of shares  
Last split date  V  Date from which the stock split becomes effective  
Coupon type  V  Type of coupon (fixed, floating, stepped, etc.)  
Debt type  V  Type of debt instrument  
Dividend amount  V  Amount of last dividend payment per share in 
dividend amount type before tax (gross dividend)  
Dividend amount type  V  Denomination either in dividend currency or 
number of shares  
Dividend currency  V  Currency of last dividend payment  
Asset securitisation type  V  Type of securing asset  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute. 
( 3 ) Not required for securities reported on an aggregated basis. 
( 4 ) NCBs should preferably use the same securities identification number for each security over several years. In addition, each securities 
identification number should be related to only one security. NCBs must inform the SHSDB operators if they are not in a positio n to 
do so. CUSIP and SEDOL codes may be treated as NCB internal numbers. 
( 5 ) These securities will not be included in the production of aggregates. 
( 6 ) To calculate positions at market value from positions at nominal value.EN L 125/26 Official Journal of the European Union 7.5.2013
PART 2  
Holdings of securities by reporting groups  
Table 1  
General information and explanatory notes  
Reported information (  1 ) Attribute  Status (  2 ) Description  
1. General information  Reporting institution  M  Identification code of the reporting insti ­
tution  
Submission date  M  Date on which the data are submitted to 
the SHSDB  
Reference period  M  Period to which the data refer  
Reporting frequency  M  Quarterly data  
2. Explanatory notes 
(metadata)  M Treatment of early redemptions  
M Treatment of accrued interest  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute.  
Table 2  
Information on holdings of securities  
Reported information (  1 ) Attribute  Status (  2 ) Description  
Securities related 
information  Reporting group ID  M  ID of the reporting group (  3 ) 
Residency of the entities 
of the group  V Residency of the entities of the group, when 
reported separately from head office (  4 ) 
Resident in the country of the head office  
Not resident in the country of the head office  
If not resident in the country of the head 
office, resident of other euro area countries  
If not resident in the country of the head 
office, resident outside the euro area  
Entity ID  V  ID of the entity of the group (  3 ) 
Country of residency of 
the entity  V Country of legal incorporation or domicile of the 
entity  
Group type  M  Group type  
Banking group  
Reporting basis  M  Indicates how the security is quoted, as a 
percentage or in unitsEN 7.5.2013 Official Journal of the European Union L 125/27
Reported information (  1 ) Attribute  Status (  2 ) Description  
Percentage  
Units  
Nominal currency  V  Currency in which the ISIN is denominated, 
reported when reporting basis equals percentage  
Format  M (  5 ) Specifies the format used for the positions at 
nominal value  
Nominal value in euro or other relevant 
currency  
Number of shares/units (  6 ) 
Positions  M  Total amount of securities held  
At nominal value (  5 ). Number of shares or 
units of a security or aggregated nominal 
amount in nominal currency or euro if the 
security is traded in amounts rather than in 
units, excluding the accrued interest  
At market value. Amount held of a security at 
the price quoted in the market in euro, 
including accrued interest (  7 ) 
Other changes in volume  V  Other changes in volume in the amount of the 
security held  
At nominal value in the same format as the 
positions at nominal value (  5 ) 
At market value in euro  
Financial transactions  V  Sum of purchases minus sales of a security, 
recorded at transaction value in euro including 
accrued interest (  7 ) 
Issuer is part of the 
reporting group  V Indicates whether the security was issued by an 
entity of the same reporting group  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute. 
( 3 ) Identifier to be defined separately. 
( 4 ) NCBs may report according to four alternative options: (1) aggregated for all entities of the group including the head office ; (2) 
aggregated for entities resident in the country of the head office; and aggregated for entities non-resident in the country of the head 
office, respectively; (3) aggregated for entities resident in the country of the head office; aggregated for entities resident in another euro 
area country; aggregated for entities resident outside the euro area; (4) entity by entity. 
( 5 ) Not reported if market values are reported. 
( 6 ) NCBs are encouraged to report nominal value in number of units when securities are quoted in units in the CSDB. 
( 7 ) The inclusion of accrued interest is recommended, on a best efforts basis.EN L 125/28 Official Journal of the European Union 7.5.2013
Table 3  
Holdings of securities with an ISIN code  
Reported information (  1 ) Attribute  Status (  2 ) Description  
Reference data  ISIN code  M  ISIN code  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute.  
Table 4  
Holdings of securities without an ISIN code  
Reported information (  1 ) Attribute  Status (  2 ) Description  
1. Basic reference data  Aggregation flag  M  Type of data  
Data reported on a security-by-security basis  
Aggregated data (no security-by-security)  
Securities identification 
number  M Internal NCB identification number for holdings 
of securities without an ISIN code reported on a 
security-by-security basis, or on an aggregated 
basis  
Securities identification 
number type  M (  3 ) Specifies the securities identification number for 
securities reported on a security-by-security 
basis (  4 ) 
NCB internal number  
CUSIP  
SEDOL  
Other (  5 ) 
Instrument classification  M  Classification of the security according to ESA 
2010 and Regulation (EU) No 1011/2012 
(ECB/2012/24)  
Short-term debt securities  
Long-term debt securities  
Quoted shares  
Investment fund shares  
Other security types (  6 ) 
Issuer sector  M  Institutional sector of the issuer according to ESA 
2010 and Regulation (EU) No 1011/2012 
(ECB/2012/24)EN 7.5.2013 Official Journal of the European Union L 125/29
Reported information (  1 ) Attribute  Status (  2 ) Description  
Issuer country  M  Country of legal incorporation or domicile of the 
issuer of the security  
Price value (  7 ) V  Price of the security at the end of the reference 
period  
Price value basis (  7 ) V  Specifies the basis on which the price value is 
given  
euro or other relevant currency  
Percentage  
2. Additional reference 
data  Issuer name  V  Name of the issuer  
Short name  V  Short name of the security given by issuer, 
defined according to the characteristics of the 
issue and any other available information  
Issuer is part of the 
reporting group  V Indicates whether the security was issued by an 
entity of the same reporting group for securities 
reported on a security-by-security basis  
Issue date  V  The date on which the securities are delivered to 
the underwriter by the issuer against payment. 
This is the date when the securities are available 
for delivery to investors for the first time  
Maturity date  V  Date on which the debt instrument is redeemed  
Amount outstanding  V  Amount outstanding converted into euro  
Market capitalisation  V  Latest available market capitalisation in euro  
Accrued interest  V  Interest accrued since the last coupon payments 
or the accrual start date  
Last split factor  V  Stock splits and reverse splits of shares  
Last split date  V  Date from which the stock split becomes effective  
Coupon type  V  Type of coupon (fixed, floating, stepped, etc.)  
Debt type  V  Type of debt instrument  
Dividend amount  V  Amount of last dividend payment per share in 
dividend amount type before tax (gross dividend)EN L 125/30 Official Journal of the European Union 7.5.2013
Reported information (  1 ) Attribute  Status (  2 ) Description  
Dividend amount type  V  Denomination either in dividend currency or 
number of shares  
Dividend currency  V  Currency of last dividend payment  
Asset securitisation type  V  Type of securing asset  
( 1 ) The electronic reporting standards are laid down separately. 
( 2 ) M: mandatory attribute; V: voluntary attribute. 
( 3 ) Not required for securities reported on an aggregated basis. 
( 4 ) NCBs should preferably use the same securities identification number for each security over several years. In addition, each securities 
identification number should be related to only one security. NCBs must inform the SHSDB operators if they are not in a positio n to 
do so. CUSIP and SEDOL codes may be treated as NCB internal numbers. 
( 5 ) NCBs should specify in the metadata the type of identification number used. 
( 6 ) These securities will not be included in the production of aggregates. 
( 7 ) To calculate positions at market value from positions at nominal value.EN 7.5.2013 Official Journal of the European Union L 125/31
ANNEX II  
LETTER OF NOTIFICATION TO HEADS OF REPORTING GROUPS  
Notification of classification as head of reporting group pursuant to Regulation (EU) No 1011/2012 of the European 
Central Bank of 17 October 2012 concerning statistics on holdings of securities (ECB/2012/24) (  1 ) 
[Dear Sir/Madam]  
We hereby notify you, on behalf of the European Central Bank (ECB), that [ legal name of head of reporting group ] has been 
classified by the ECB’s Governing Council as head of a reporting group for statistical purposes, in accordance with Articles 
1(11) and 2(4) of Regulation (EU) No 1011/2012 (ECB/2012/24).  
The reporting obligations of [ legal name of head of the reporting group ] as head of a reporting group are laid down in 
Article 3(3) of Regulation (EU) No 1011/2012 (ECB/2012/24).  
Reasons for classification as ‘head of a reporting group’  
The Governing Council has determined that [ legal name of head of the reporting group ] qualifies as head of a reporting group 
according to the following criteria, under Regulation (EU) No 1011/2012 (ECB/2012/24):  
(a) [ legal name of head of the reporting group ] is head of a banking group, as defined in Article 1(10) of Regulation (EU) No 
1011/2012 (ECB/2012/24);  
(b) the banking group that [ legal name of head of the reporting group ] is heading meets the following criteria (  2 ): 
(i) [the consolidated balance sheet assets of the banking group, calculated pursuant to Section 1 of Chapter 4 of Title 
V of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking 
up and pursuit of the business of credit institutions (  3 ), is larger than 0,5 % of the total consolidated balance sheet 
assets of the European Union banking groups, according to the most recent data available to the ECB, i.e. (a) data 
with reference to the end of December of the calendar year preceding the sending of this notification letter; or (b) 
if the data under (a) are not available, data with reference to the end of December of the year before];  
(ii) [the banking group is important for the stability and the functioning of the financial system in the euro area for 
the following reason: [ add here the justification that makes the banking group important for the stability and the 
functioning of the financial system in the euro area:  
— the banking group is closely and extensively interconnected with other financial institutions in the euro area;  
— the banking group has a strong and extensive cross-border activity;  
— the banking group activity is largely concentrated in one segment of the euro area banking business, for which it 
represents a major player;  
— the banking group has a complex corporate structure which goes beyond the domestic territory ]]; 
(iii) [the banking group is important for the stability and the functioning of the financial system in [relevant euro area 
Member States] for the following reason: [ add here the justification that makes the banking group important for the 
stability and the functioning of the financial system in the relevant euro area Member States:  
— the banking group is closely and extensively interconnected with other financial institutions in the domestic territory;  
— the banking group activity is largely concentrated in [specify the segment of banking business], in which it is a major 
domestic player ]].EN L 125/32 Official Journal of the European Union 7.5.2013  
( 1 ) OJ L 305, 1.11.2012, p. 6.  
( 2 ) Insert the relevant criteria that the notified entity meets to qualify as head of a reporting group, as decided by the Govern ing Council.  
( 3 ) OJ L 177, 30.6.2006, p. 1.
Information source supporting the classification as ‘head of a reporting group’  
The ECB derives the total consolidated balance sheet assets of the European Union banking groups on the basis of 
information collected from national central banks on the consolidated balance sheet of banking groups in the relevant 
Member State, calculated pursuant to Section 1 of Chapter 4 of Title V of Directive 2006/48/EC.  
[Where necessary, further explanations of the methodology applied to any additional inclusion criteria agreed by the Governing Council 
should be incorporated here.]  
Objections and Governing Council review  
Any request for review by the ECB’s Governing Council of the classification of [ legal name of head of the reporting group ] as 
head of a reporting group as a result of the justifications given above is to be addressed within 15 ECB working days of 
receipt of this letter to [ insert NCB’s name and address ]. [legal name of head of the reporting group ] shall include the reasons for 
such a request and all supporting information.  
Starting date of the reporting obligations  
In the absence of any objection, [ legal name of head of the reporting group ] is to report statistical information pursuant to 
Article 3(3) of Regulation (EU) No 1011/2012 (ECB/2012/24) by [ insert starting date for reporting, i.e. no later than six 
months after sending the letter ]. 
Changes to the status of the notified entity  
You are requested to inform [ name of notifying NCB ] of any change of [ legal name of head of the reporting group ]’s name or 
legal form, merger, restructuring and any other event or circumstances that may affect [ legal name of head of the reporting 
group ]’s reporting obligations, within 10 ECB working days of such event.  
Notwithstanding the occurrence of such event, [ legal name of head of the reporting group ] will remain subject to the 
reporting obligations set out in Regulation (EU) No 1011/2012 (ECB/2012/24) until we notify you otherwise on 
behalf of the ECB.  
Yours faithfully  
[signature]EN 7.5.2013 Official Journal of the European Union L 125/33