Guideline of the European Central Bank 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 (ECB/2003/2)
Date: 2003-02-06
Institutions: European Central Bank
Subjects: European Central Bank, central bank, data collection, exchange of information, financial statistics

OfficialJournaloftheEuropeanUnionEN26.9.2003L241/1EUROPEANCENTRALBANKGUIDELINEOFTHEEUROPEANCENTRALBANKof6February2003concerningcertainstatisticalreportingrequirementsoftheEuropeanCentralBankandtheproceduresforreportingbythenationalcentralbanksofstatisticalinformationinthefieldofmoneyandbankingstatistics(ECB/2003/2)(2003/652/EC)THEGOVERNINGCOUNCILOFTHEEUROPEANCENTRALBANK,HavingregardtotheStatuteoftheEuropeanSystemofCentralBanksandoftheEuropeanCentralBankandinparticulartoArticle5.1,Article12.1andArticle14.3thereof,Whereas:(1)RegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemone-taryfinancialinstitutionssector(1),asamendedbyRegu-lationECB/2002/8(2),providesthat,forthepurposesoftheregularproductionofthesaidconsolidatedbalancesheet,themonetaryfinancialinstitutions(MFIs)whicharepartoftheactualreportingpopulationshallreportstatisticalinformationrelatingtotheirbalancesheetstothenationalcentralbank(NCB)oftheMemberStateinwhichtheyareresident.ItisthereforenecessarytodefinetheformatsandproceduresthattheNCBsmustfollowinordertoreporttotheEuropeanCentralBank(ECB),incompliancewithRegulationECB/2001/13,statisticalinformationderivedfromthatcollectedfromtheactualreportingpopulationandfromtheirownbalancesheets.Forstatisticalreportingpurposes,theECBderivesdatafromitsownbalancesheet,corre-spondingtothedataderivedbytheNCBsfromtheirbalancesheets.ThemonetaryaggregatescalculatedbytheECBmayincludedepositliabilitiesandclosesubsti-tutesfordepositliabilitiesissuedbythecentralgovern-ment.Itisalsonecessarytodefineformatsandproce-duresfortheregularproductionoftheflowsstatisticsderivedfromtheconsolidatedbalancesheetoftheMFIsectorandfromadditionalinformationfromtheNCBs.(2)SincetheadoptionofGuidelineECB/2002/5of30July2002concerningcertainstatisticalreportingrequire-mentsoftheEuropeanCentralBankandtheproceduresforreportingbythenationalcentralbanksofstatisticalinformationinthefieldofmoneyandbankingstatis-tics(3),theexchangeofstatisticalinformationwithintheEurosystemhasdevelopedsignificantly,duetotheentryintoforceofRegulationECB/2001/13andRegulationECB/2001/18of20December2001concerningstatis-ticsoninterestratesappliedbymonetaryfinancialinstitutionstodepositsandloansvis-à-vishouseholdsandnon-financialcorporations(4).Itisthereforeneces-sarytoupdatetheannexestoGuidelineECB/2002/5bymeansofthepresentGuideline.(3)TheECB,incooperationwiththeNCBs,identifiesandrecordsthefeaturesofe-moneyschemesintheEuropeanUnion(EU),theavailabilityofthestatisticalinformationconcernedandthecompilationmethodsrelatedtoit.(4)Supplementarydataonthecreditinstitutions'balancesheetsandotherstructuralindicatorsconcerningthebankingsystemarenecessaryfortheconductofmacro-prudentialandstructuralanalysisatEuropeanlevel.(5)Supplementarydatarelatingtootherfinancialinterme-diaries,exceptinsurancecorporationsandpensionfunds(hereinafter‘OFIs’)arenecessaryinordertocompletethestatisticalpictureoftheeuroarea.Indeed,activitiesundertakenbyOFIsaresimilarandcomplementarytothoseundertakenbyMFIsand,inparticular,giventhatforECBstatisticalpurposesbalancesheetdataonOFIstotallyorpartiallyownedbyMFIsarenotincludedintheMFIs'balancesheets,itisimportanttocollectthesedata.InthisareatheECBfollowsforthetimebeingashort-termapproachconsistingofcompilingstatisticsusinginformationavailableatnationallevel.(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.(3)OJL220,15.8.2002,p.67.(4)OJL10,12.1.2002,p.24.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/2(6)Supplementarydataonthesales/transfersofMFIloanstothirdparties(securitisation)arenecessarytomonitorthepossibleimpactofthesedevelopmentsontheloansgrantedbycreditinstitutionstotheotherresidentsectors.Sales/transfersofMFIloanstothirdpartiesmayreducetheamountsreportedbyMFIswithouteffectivelyaffectingthefinancingoftheotherresidentsectors.(7)TheECBmayactasagatewayfortheNCBstotransmitsupplementarymoneyandbankingstatisticstotheIMF.(8)Certaincommonruleshavetobesetforthepublica-tion,bytheNCBs,ofstatisticalinformationconcerningtheconsolidatedbalancesheetoftheMFIsectorinordertoensureanorderlyreleaseoftherelatedkeymarketsensitiveaggregates.(9)RegulationECB/2002/13providesthatthestatisticalinformationreportedbycreditinstitutionsinaccordancewithitsrulesshallbeusedtocalculatethereservebaseinaccordancewithRegulationECB/1998/15of1December1998ontheapplicationofminimumreserves(5),aslastamendedbyRegulationECB/2002/3(6).ForanalyticalpurposestheECBmustproducemonthlystatisticsonthebreakdownoftheaggregatereservebaseaccordingtothetypesofliabilities.(10)RegulationECB/2001/13providesthattheECBshallestablishandmaintainalistofMFIsforstatisticalpurposes,takingintoaccounttherequirementsinrespectoffrequencyandtimelinesswhicharisefromitsuseinthecontextoftheminimumreservesystemoftheEuropeanSystemofCentralBanks(ESCB).ItisthereforenecessarytodefinetheformatsandproceduresthattheNCBsmustfollowinordertoreporttotheECBtheinformationitrequirestofulfilthesaidtask.(11)WiththeaimofimprovingthequalityoftheeuroareaMFIsectorbalancesheetstatistics,commonruleshavetobesetforgrossingupforsmallMFIsthathavebeenrelievedoffullreportingrequirementsinaccordancewithArticle2.2ofRegulationECB/2001/13.(12)InformationaboutsecuritiesissuescomplementsthestatisticsontheMFIsector,sinceforborrowerssecu-ritiesissuesareanalternativetobankfinance,andholdersoffinancialassetsmayviewsecuritiesissuedbynon-banksaspartialsubstitutesforbankdepositsandnegotiableinstrumentsissuedbybanks.Asectoralbreakdownoftheissuingactivityhighlightstherelativeimportanceofthedemandsofthepublicandprivatesectorsonthecapitalmarketsandassistsinaccountingformovementsinmarketinterestrates,particularlyinthecaseofmediumtolong-termmaturities.Informa-tiononsecuritiesissuesineuromaybeusedtoassesstheroleoftheeuroininternationalfinancialmarkets;forthesepurposes,securitiesissuesstatisticsarerequiredcomprisingallissuesbyeuroarearesidentsinanycurrencyandallissuesmadeworldwideineuro,bothdomesticandinternational.InthisareatheECBfollowsforthetimebeingashort-termapproachconsistingofcompilingsecuritiesissuesstatisticsusinginformationavailableatnationalandinternationallevel.(13)TheECBneedstomonitorthetransmissionofmone-tarypolicythroughchangesintheinterestratesappliedtothemainrefinancingoperationsoftheESCB,inordertounderstandbetterthestructureandfunctioningofthepricemechanismonmonetaryaggregatesandinfinancialmarketsandtoassesssectoralfinancialcondi-tions.Forthispurpose,statisticalinformationonthedevelopmentofinterestratesappliedbyMFIstodepositsandloansvis-à-vishouseholdsandnon-finan-cialcorporations(hereinafter‘MFIinterestrates’)isrequired;itisthereforenecessarytodefinetheformatsandproceduresthattheNCBsmustfollowinordertoreportsuchinformationtotheECB,incompliancewithRegulationECB/2001/18.UntilMFIinterestratestatisticsofsufficientqualityareavailableateuroarealevel,theECBwillfollowashort-termapproachwithrespecttoretailinterestrates,consistingofcompiling,onthebasisofinformationavailableatthenationallevelandwithoutcreatinganadditionalreportingburdenonthereportingpopulation,alimitednumberofaggregateretailinterestratescoveringtheeuroareaviewedasoneeconomicterritory.ForamoredetailedanalysisofretailinterestratestheECBwillthenrelyinparticularonkeynationalrates,i.e.thoseinterestratesthatareconsideredtobethemainindicatorsofretailfinancialmarketconditionsintheMemberStateconcerned,asusuallymonitoredbytheusers.(14)ItisnecessarytosetupaproceduretocarryouttechnicalamendmentstotheannexestothisGuidelineinaneffectivemanner,providedthatsuchamendmentsneitherchangetheunderlyingconceptualframeworknoraffectthereportingburden.AccountwillbetakenoftheviewsoftheStatisticsCommitteeoftheESCBwhenfollowingthisprocedure.NCBsmayproposesuchtech-nicalamendmentstotheannexestothisGuidelinethroughtheStatisticsCommittee.(5)OJL356,30.12.1998,p.1.(6)OJL106,23.4.2002,p.9.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/3(15)InaccordancewithArticle12.1andArticle14.3oftheStatute,ECBguidelinesformanintegralpartofCommunitylaw,HASADOPTEDTHISGUIDELINE:Article1DefinitionsForthepurposesofthisGuideline:1.theterms‘participatingMemberState’and‘resident’shallhavethesamemeaningasdefinedinArticle1ofCouncilRegulation(EC)No2533/98of23November1998concerningthecollectionofstatisticalinformationbytheEuropeanCentralBank(7);2.theterm‘euroarea’shallmeantheeconomicterritoryoftheparticipatingMemberStates,andtheECB;3.theterm‘Eurosystem’shallmeantheNCBsofthepartici-patingMemberStatesandtheECB;4.theterm‘creditinstitution’shallhavethesamemeaningasinSectionI.2ofPart1ofAnnexItoRegulationECB/2001/13.Article2ConsolidatedbalancesheetoftheMFIsectorandderiva-tionofflows1.TheNCBsshallcompileandreporttwoaggregatebalancesheetsofthesubsectors‘centralbank’and‘otherMFIs’oftheirrespectiveMemberState,inaccordancewithRegulationECB/2001/13.Inparticular,therequiredstatisticalinformationconcerningthecentralbankbalancesheetisfurtherdefinedinthebridgingtablesformoneyandbankingstatisticsaslaiddowninAnnexI.TheECB,forstatisticalreportingpurposes,derivesdatafromitsownbalancesheet,correspondingtothedataderivedbytheNCBsfromtheirownbalancesheets.Ascompilersoftheirownbalancesheets,theNCBsshallfollowtheprocedurelaiddowninAnnexIIintheirregularmoni-toringoftheconsistencybetweentheEurosystem'send-monthaggregatedbalancesheetforstatisticalpurposesanditsweeklyfinancialstatementandintheirregularreportingtotheECBoftheoutcomeoftheirmonitoring.Asthecompilerofitsownbalancesheet,theECBfollowsthesameprocedure.ThisstatisticalinformationshallbereportedinaccordancewiththecalendarsetoutinAnnexIII.2.Totheextentthatitisavailable,NCBsshallreportfurtherstatisticalinformationone-moneyissuedbyMFIsandnon-MFIs,inaccordancewiththelistofitemslaiddowninAnnexIV.MonthlydatashallbesubmittedtotheECBatleasttwiceayear.TheECB,incooperationwiththeNCBs,identifiesandrecords,onayearlybasis,thefeaturesofe-moneyschemesintheEU,theavailabilityofthestatisticalinformationconcernedandthecompilationmethodsrelatedtoit.3.ToallowtheECBtocarryoutamacro-prudentialanalysisof,andananalysisofstructuraldevelopmentsin,theEuropeanbankingsector,NCBsshallreportbalancesheetdataonthecreditinstitutionssectorandotherstructuralindicatorsinaccordancewithAnnexesVandVI.4.Forthepurposesofthecompilationofthemonetaryaggregates,theNCBsshallreportstatisticalinformationoncentralgovernmentdepositliabilitiesandholdingsofcashandsecuritiesinaccordancewithAnnexVIIanddataontheholdersofmoneymarketfundsshares/unitsinaccordancewiththeresidencybreakdownlaiddowninAnnexVIII,asasupplementtoandwiththesamefrequencyandtimelinessasthestatisticalinformationtobeprovidedinaccordancewithRegulationECB/2001/13.5.Totheextentthatitisavailable,includingonabestestimatebasis,orthatthebusinessconcernedissignificantfromamonetarypointofview,theNCBsshallreportfurtherstatisticalinformationinaccordancewiththelistofmemor-andumitemslaiddowninAnnexIXasasupplementtoandwiththesamefrequencyandtimelinessasthestatisticalinformationtobeprovidedinaccordancewithRegulationECB/2001/13.TheECB,incooperationwiththeNCBs,identi-fiesandrecordstheavailabilityofthestatisticalinformationconcernedandthecompilationmethodsrelatedtoit.6.ToallowtheECBtoderiveflowsstatisticsrelatingtomonetaryaggregatesandcounterparts,theNCBsshallreportstatisticalinformationinaccordancewithAnnexX.7.WithoutprejudicetothestatutoryobligationsoftheNCBsvis-à-vistheIMF,theNCBsmaydecidetousetheECBasagatewaytotransmitsupplementarymoneyandbankingstatisticstotheIMF.ThesestatisticsandtheirrelatedreportinginstructionsaredescribedinAnnexXI.8.NCBsshallnotpublishnationalcontributionstothemonthlyeuroareamonetaryaggregatesuntiltheECBhaspublishedtheseaggregates.WhereNCBspublishsuchdata,theyshallbethesameasthosethatcontributedtothelastpublishedeuroareaaggregates.WhereNCBsreproduceeuroareaaggregatespublishedbytheECB,theyshallreproducethemfaithfully.9.Totheextentthatitisavailable,includingonabestestimatebasis,NCBsshallreportstatisticalinformationonsales/transfersofMFIloanstothirdparties(securitisation)inaccordancewithAnnexXII.(7)OJL318,27.11.1998,p.8.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/410.Wherenecessary,theNCBsshallsendrevisionstotheECBinaccordancewiththepolicylaiddowninAnnexXIII.11.TherequiredstatisticalinformationshallbereportedtotheECBinaformthatmeetstherequirementslaiddowninAnnexXIII.ThisAnnexalsodescribestheforminwhichtheECBwillreturnstatisticalinformationtotheNCBs.12.InordertoensurethequalityoftheeuroareaMFIbalancesheetstatistics,whereNCBsgrantderogationstosmallMFIsinaccordancewithArticle2.2ofRegulationECB/2001/13theyshall,inaccordancewithAnnexXIV,grossupto100%coveragefortheseMFIsinthecompilationofthemonthlyandquarterlyMFIbalancesheetdatareportedtotheECB.Article3Statisticsonthereservebaseandstandardiseddeductionsfromthereservebase1.Toallowtheregularproductionofstatisticsonthereservebase,NCBsshallreporttotheECBstatisticalinforma-tioninaccordancewithAnnexXV.2.Inordertomonitortheaccuracyofthecurrentstandar-diseddeductionsfromthereservebasewhichcreditinstitu-tionsmayapplytotheoutstandingamountsoftheirdebtsecuritiesissuedwithanagreedmaturityofuptotwoyearsandoftheirmoneymarketpaperliabilitiesinaccordancewithArticle3.2ofRegulationECB/1998/15,theECBmakescalcula-tionsonamonthlybasis,usingend-monthstatisticalinforma-tionthatcreditinstitutionssubmittoNCBsinaccordancewithRegulationECB/2001/13.TheNCBsshallcompiletherequiredaggregatesinaccordancewithAnnexXVIandshallreporttheseaggregatestotheECB.Article4ListofMFIsforstatisticalpurposesInorderthatthelistofMFIsforstatisticalpurposesremainsaccurateandup-to-date,NCBsshallreportupdatesinaccor-dancewithAnnexXVII.Article5BalancesheetdataonOFIsFortheregularproductionbytheECBofstatisticsontheactivityofresidentOFIs,NCBsshallreportstatisticalinforma-tion,totheextentthatitisavailable,inaccordancewithAnnexXVIII.Article6SecuritiesissuesFortheregularproductionbytheECBofsecuritiesissuesstatisticscoveringallissuesbyeuroarearesidentsinanycurrencyandallissuesmadeworldwideineuro,bothdomesticandinternational,NCBsshallreportstatisticalinformation,totheextentthatitisavailable,inaccordancewithAnnexXIXwithinadeadlineoffiveweeksoftheendofthereferencemonth.Article7MFIinterestratestatistics1.FortheregularproductionbytheECBofMFIinterestratestatistics,NCBsshallreportstatisticalinformationinaccordancewithAnnexXX.ThisstatisticalinformationshallbereportedinaccordancewiththecalendarsetoutinAnnexIII.2.UntilMFIinterestratestatisticsofsufficientqualityareavailableateuroarealevel,butinanycasenotbeyondthereferencemonthDecember2003,NCBsshallcontinuetoreportstatisticalinformationreferringtoretailinterestratestatisticsinaccordancewithAnnexXXIwithinadeadlineof18workingdaysoftheendofthereferencemonth.ThecalendarissetoutinAnnexIII.AnNCBmayreplaceitsnationalcomponentsoftheeuroarearetailinterestratesasdescribedinAnnexXXIbyappropriatestatisticalinformationcollectedforMFIinterestratestatistics,butinthiscaseshallrespectthesaiddeadlineof18workingdaysoftheendofthereferencemonth.3.UntilMFIinterestratestatisticsofsufficientqualityareavailableateuroarealevel,butinanycasenotbeyondthereferencemonthDecember2003,NCBsshallalsoregularlyreporttotheECBkeynationalretailinterestrates,i.e.thoseinterestratesthatareconsideredtobethemainindicatorsofretailfinancialmarketconditionsintheMemberStateconcerned,asusuallymonitoredbytheusers.Article8QualityofthestatisticalinformationWithoutprejudicetotheECB'srightsregardingverificationsetoutinRegulation(EC)No2533/98andRegulationECB/2001/13,theNCBsshallmonitorandensurethequalityandreliabilityofstatisticalinformationmadeavailabletotheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/5Article9TransmissionstandardsTheNCBsshallusethefacilityprovidedbytheESCB,whichreliesuponthetelecommunicationsnetwork‘ESCB-Net’,fortheelectronictransmissionofthestatisticalinformationrequiredbytheECB.ThestatisticalmessageformatdevelopedforthiselectronicexchangeofstatisticalinformationshallbethestandardformatagreedbytheStatisticsCommittee.Thisrequirementshallnotpreventtheuseofanyothermeansoftransmittingstatisticalinformationasafallbacksolution,iftheECBagrees.Article10SimplifiedamendmentprocedureTakingaccountoftheviewsoftheStatisticsCommittee,theExecutiveBoardoftheECBshallbeentitledtomaketechnicalamendmentstotheannexestothisGuideline,providedthatsuchamendmentsneitherchangetheunderlyingconceptualframeworknoraffectthereportingburdenofreportingagentsinMemberStates.Article11RepealGuidelineECB/2002/5of30July2002isherebyrepealed.Article12FinalprovisionsThisGuidelineisaddressedtotheNCBsofparticipatingMemberStates.ThisGuidelineshallenterintoforceon11February2003.ThisGuidelineshallbepublishedintheOfficialJournaloftheEuropeanUnion.DoneatFrankfurtamMain,6February2003.OnbehalfoftheGoverningCounciloftheECBWillemF.DUISENBERGANNEXIBRIDGINGTABLESFORMONEYANDBANKINGSTATISTICSThenationalcentralbanks(NCBs)andtheEuropeanCentralBank(ECB),ascompilersoftheirownbalancesheetstatisticalinformation,usethefollowingbridgingtablesintheirregularmonitoringoftheconsistencybetweentheEurosystem'send-monthaggregatedbalancesheetforstatisticalpurposesandthedailyfinancialstatementsforaccountingandliquiditymanagementpurposes.ThisstatisticalinformationshouldbereportedinaccordancewiththecalendarsetoutinAnnexIII.Thebridgingtablesprovideadetailedlinkbetweentheaccountingbalancesheetitemsandtheitemstobereportedforstatisticalpurposes.Theyprovideguidanceforboththemonthlyandthequarterlystatisticalrequirements.Theyareaccompaniedbyauxiliarytablesthatallowfurtherreconciliationbetweentheaccountingandthestatisticalbalancesheets.Theleft-handsideofthebridgingtablesgives,foreachcellofTables1,2,3and4ofAnnexItoRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2),theitemnumber,descriptionandbreakdown;theright-handsideofthebridgingtablesgives,foreachaccountingitem,theitemnumber,descriptionandbreakdownrequested.CertainRegulationECB/2001/13balancesheetitemsarenotapplicabletotheECB's/NCBs'balancesheets(theyareindicatedas‘n/a’).TheauxiliarytablesreplicatetheoriginalTables1,2,3and4ofRegulationECB/2001/13.Theyincludeineachcellthenumberoftherelevantaccountingitems.Furthermore,incompilingthesestatisticaldata,NCBsarerequiredtofollowtheharmonisedaccountingrulesestablishedinGuidelineECB/2002/10of5December2002(3)onthelegalframeworkforaccountingandreportingintheEuropeanSystemofCentralBanks,withcertainexceptions.Themainexceptionisexpectedtobethattheyarerequiredtorevaluetheirsecuritiesportfolioonamonthlyratherthanquarterlybasis,asrequiredforaccountingpurposes.Anotherexceptionisthat,forstatisticalpurposes,accountingitems9.5‘otherclaimswithintheEurosystem(net)’and10.4‘otherliabilitieswithintheEurosystem(net)’needtobereportedonagrossbasis.Conversely,item14‘revaluationaccounts’isreportedonagrossbasisforaccountingpurposes(unrealisedlossesarereportedunderitem11‘otherassets’)andonanetbasisforstatisticalpurposes.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/6(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.(3)OJL58,3.3.2003,p.1.BRIDGINGTABLEFORMONEY&BANKINGSTATISTICS(Monthlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity8Currencyincirculation1Banknotesincirculation9Deposits(allcurrencies)DomesticMFIs2.1Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—currentaccounts(coveringtheminimumreservesystem)Domestic2.2Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositfacilityDomestic2.3Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fixed-termdepositsDomestic2.4Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsDomestic2.5Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositsrelatedtomargincallsDomestic3Otherliabilitiestoeuroareacreditinsti-tutionsdenominatedineuroDomestic5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOfficialJournaloftheEuropeanUnionEN26.9.2003L241/7Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomestic10.1Intra-Eurosystemliabilities—liabilitiesequivalenttothetransferofforeignreserves(onlyECB'sbalancesheet)Domestic10.2Intra-Eurosystemliabilities—liabilitiesrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyNCBs'balancesheet)Domestic10.4Intra-Eurosystemliabilities—otherliabilitieswithintheEurosystemDomestic12OtherliabilitiesDomesticDepositsAllcurrenciesMFIs9Deposits(allcurrencies)DomesticNon-MFIsGeneralgovernmentCentralgovernment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticNon-MFIsCentralgovernment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticNon-MFIsCentralgovernment12OtherliabilitiesDomesticDepositsAllcurrenciesNon-MFIsCentralgovernment9Deposits(allcurrencies)Otherpartici-patingMemberStatesMFIs2.1Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—currentaccounts(coveringtheminimumreservesystem)Otherpartici-patingMemberStates2.2Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositfacilityOtherpartici-patingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/8Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity2.3Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fixed-termdepositsOtherpartici-patingMemberStates2.4Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsOtherpartici-patingMemberStates2.5Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositsrelatedtomargincallsOtherpartici-patingMemberStates3Otherliabilitiestoeuroareacreditinsti-tutionsdenominatedineuroOtherpartici-patingMemberStates5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStates7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStates10.1Intra-Eurosystemliabilities—liabilitiesequivalenttothetransferofforeignreserves(onlyECB'sbalancesheet)Otherpartici-patingMemberStates10.2Intra-Eurosystemliabilities—liabilitiesrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyNCBs'balancesheet)Otherpartici-patingMemberStates10.4Intra-Eurosystemliabilities—otherliabilitieswithintheEurosystemOtherpartici-patingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/9Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity12OtherliabilitiesOtherpartici-patingMemberStatesDepositsAllcurrenciesMFIs9Deposits(allcurrencies)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentCentralgovernment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesNon-MFIsCentralgovernment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesNon-MFIsCentralgovernment12OtherliabilitiesOtherpartici-patingMemberStatesDepositsAllcurrenciesNon-MFIsCentralgovernment9Deposits(allcurrencies)Restoftheworld6Liabilitiestonon-euroarearesidentsdenominatedineuro8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilities8.2LiabilitiesarisingfromthecreditfacilityunderERMII12OtherliabilitiesRestoftheworldDepositsAllcurrencies9Deposits(allcurrencies)RestoftheworldBymaturity(2bands)6Liabilitiestonon-euroarearesidentsdenominatedineuroBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/10Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity8.2LiabilitiesarisingfromthecreditfacilityunderERMIIBymaturity(2bands)12OtherliabilitiesRestoftheworldDepositsAllcurrenciesBymaturity(2bands)9eDeposits(euro)DomesticMFIs2.1Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—currentsaccounts(coveringtheminimumreservesystem)Domestic2.2Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositfacilityDomestic2.3Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fixed-termdepositsDomestic2.4Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsDomestic2.5Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositsrelatedtomargincallsDomestic3Otherliabilitiestoeuroareacreditinsti-tutionsdenominatedineuroDomestic5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOfficialJournaloftheEuropeanUnionEN26.9.2003L241/11Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity10.1Intra-Eurosystemliabilities—liabilitiesequivalenttothetransferofforeignreserves(onlyECB'sbalancesheet)Domestic10.2Intra-Eurosystemliabilities—liabilitiesrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyNCBs'balancesheet)Domestic10.4Intra-Eurosystemliabilities—otherliabilitieswithintheEurosystemDomestic12OtherliabilitiesDomesticDepositsEuro9eDeposits(euro)Otherpartici-patingMemberStatesMFIs2.1Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—currentsaccounts(coveringtheminimumreservesystem)Otherpartici-patingMemberStates2.2Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositfacilityOtherpartici-patingMemberStates2.3Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fixed-termdepositsOtherpartici-patingMemberStates2.4Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsOtherpartici-patingMemberStates2.5Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositsrelatedtomargincallsOtherpartici-patingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/12Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity3Otherliabilitiestoeuroareacreditinsti-tutionsdenominatedineuroOtherpartici-patingMemberStates5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStates10.1Intra-Eurosystemliabilities—liabilitiesequivalenttothetransferofforeignreserves(onlyECB'sbalancesheet)Otherpartici-patingMemberStates10.2Intra-Eurosystemliabilities—liabilitiesrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyNCBs'balancesheet)Otherpartici-patingMemberStates10.4Intra-Eurosystemliabilities—otherliabilitieswithintheEurosystemOtherpartici-patingMemberStates12OtherliabilitiesOtherpartici-patingMemberStatesDepositsEuroMFIs9.1eOvernightDomesticNon-MFIsGeneralgovernmentOthergeneralgovernment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticOvernightOthergeneralgovernment12OtherliabilitiesDomesticOvernightEuroNon-MFIsOthergeneralgovernment9.1eOvernightDomesticNon-MFIsOtherresi-dents5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOvernight12OtherliabilitiesDomesticOvernightEuroNon-MFIsOtherresi-dentsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/13Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.1eOvernightDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOvernightOtherfinancialintermediaries12OtherliabilitiesDomesticOvernightEuroOtherresi-dentsOtherfinancialintermediaries9.1eOvernightDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOvernightInsurancecorporationsandpensionfunds12OtherliabilitiesDomesticOvernightEuroOtherresi-dentsInsurancecorporationsandpensionfunds9.1eOvernightDomesticNon-MFIsOtherresi-dentsNon-financialcorporations5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOvernightNon-financialcorporations12OtherliabilitiesDomesticOvernightEuroOtherresi-dentsNon-financialcorporationsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/14Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.1eOvernightDomesticNon-MFIsOtherresi-dentsHouseholds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticOvernightHouseholds12OtherliabilitiesDomesticOvernightEuroOtherresi-dentsHouseholds9.1eOvernightOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesOvernightOthergeneralgovernment12OtherliabilitiesOtherpartici-patingMemberStatesOvernightEuroNon-MFIsOthergeneralgovernment9.1eOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesOvernight12OtherliabilitiesOtherpartici-patingMemberStatesOvernightEuroNon-MFIsOtherresi-dents9.1eOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesOvernightOtherfinancialintermediaries12OtherliabilitiesOtherpartici-patingMemberStatesOvernightEuroOtherresi-dentsOtherfinancialintermediariesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/15Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.1eOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesOvernightInsurancecorporationsandpensionfunds12OtherliabilitiesOtherpartici-patingMemberStatesOvernightEuroOtherresi-dentsInsurancecorporationsandpensionfunds9.1eOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporations5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesOvernightNon-financialcorporations12OtherliabilitiesOtherpartici-patingMemberStatesOvernightEuroNon-MFIsNon-financialcorporations9.1eOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesOvernightHouseholds12OtherliabilitiesOtherpartici-patingMemberStatesOvernightEuroNon-MFIsHouseholds9.2eWithagreedmaturityDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(3bands)5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticWithagreedmaturityNon-MFIsOthergeneralgovernmentBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityEuroNon-MFIsOthergeneralgovernmentBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/16Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.2eWithagreedmaturityDomesticNon-MFIsOtherresi-dentsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticWithagreedmaturityBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityEuroNon-MFIsOtherresi-dentsBymaturity(3bands)9.2eWithagreedmaturityDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticWithagreedmaturityOtherfinancialintermediariesBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityEuroNon-MFIsOtherfinancialintermediariesBymaturity(3bands)9.2eWithagreedmaturityDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticWithagreedmaturityInsurancecorporationsandpensionfundsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityEuroNon-MFIsInsurancecorporationsandpensionfundsBymaturity(3bands)9.2eWithagreedmaturityDomesticNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticWithagreedmaturityNon-financialcorporationsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityEuroNon-MFIsNon-financialcorporationsBymaturity(3bands)9.2eWithagreedmaturityDomesticNon-MFIsOtherresi-dentsHouseholdsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticWithagreedmaturityHouseholdsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityEuroNon-MFIsHouseholdsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/17Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.2eWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(3bands)5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesWithagreedmaturityOthergeneralgovernmentBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityEuroNon-MFIsOthergeneralgovernmentBymaturity(3bands)9.2eWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityEuroOtherresi-dentsBymaturity(3bands)9.2eWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityOtherfinancialintermediariesBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityEuroNon-MFIsOtherfinancialintermediariesBymaturity(3bands)9.2eWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityInsurancecorporationsandpensionfundsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityEuroNon-MFIsInsurancecorporationsandpensionfundsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/18Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.2eWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityNon-financialcorporationsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityEuroNon-MFIsNon-financialcorporationsBymaturity(3bands)9.2eWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsBymaturity(3bands)5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityHouseholdsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityEuroNon-MFIsHouseholdsBymaturity(3bands)9.3eRedeemableatnoticeDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(2bands)n/an/a9.3eRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsBymaturity(2bands)n/an/a9.3eRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)n/an/a9.3eRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(2bands)n/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/19Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.3eRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(2bands)n/an/a9.3eRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsHouseholdsBymaturity(2bands)n/an/a9.3eRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(2bands)n/an/a9.3eRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsBymaturity(2bands)n/an/a9.3eRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)n/an/a9.3eRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(2bands)n/an/a9.3eRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(2bands)n/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/20Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.3eRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsBymaturity(2bands)n/an/a9.4eReposDomesticNon-MFIsGeneralgovernmentOthergeneralgovernment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticReposOthergeneralgovernment12OtherliabilitiesDomesticReposEuroNon-MFIsOthergeneralgovernment9.4eReposDomesticNon-MFIsOtherresi-dents5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticRepos12OtherliabilitiesDomesticReposEuroNon-MFIsOtherresi-dents9.4eReposDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticReposOtherfinancialintermediaries12OtherliabilitiesDomesticReposNon-MFIsOtherfinancialintermediaries9.4eReposDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticReposInsurancecorporationsandpensionfunds12OtherliabilitiesDomesticReposNon-MFIsInsurancecorporationsandpensionfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/21Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.4eReposDomesticNon-MFIsOtherresi-dentsNon-financialcorporations5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticReposNon-financialcorporations12OtherliabilitiesDomesticReposEuroNon-MFIsNon-financialcorporations9.4eReposDomesticNon-MFIsOtherresi-dentsHouseholds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesDomesticReposHouseholds12OtherliabilitiesDomesticReposEuroNon-MFIsHouseholds9.4eReposOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesReposOthergeneralgovernment12OtherliabilitiesOtherpartici-patingMemberStatesReposEuroNon-MFIsOthergeneralgovernment9.4eReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesRepos12OtherliabilitiesOtherpartici-patingMemberStatesReposEuroNon-MFIsOtherresi-dents9.4eReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesReposOtherfinancialintermediaries12OtherliabilitiesOtherpartici-patingMemberStatesReposEuroNon-MFIsOtherfinancialintermediariesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/22Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.4eReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesReposInsurancecorporationsandpensionfunds12OtherliabilitiesOtherpartici-patingMemberStatesReposEuroNon-MFIsInsurancecorporationsandpensionfunds9.4eReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporations5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesReposNon-financialcorporations12OtherliabilitiesOtherpartici-patingMemberStatesReposEuroNon-MFIsNon-financialcorporations9.4eReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholds5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherpartici-patingMemberStatesReposHouseholds12OtherliabilitiesOtherpartici-patingMemberStatesReposEuroNon-MFIsHouseholds9.1xOvernightDomesticNon-MFIsGeneralgovernmentOthergeneralgovernment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightOthergeneralgovernment12OtherliabilitiesDomesticOvernightForeigncurrencyNon-MFIsOthergeneralgovernmentOfficialJournaloftheEuropeanUnionEN26.9.2003L241/23Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.1xOvernightDomesticNon-MFIsOtherresi-dents7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightOtherresi-dents12OtherliabilitiesDomesticOvernightEuroNon-MFIsOtherresi-dents9.1xOvernightDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightOtherfinancialintermediaries12OtherliabilitiesDomesticOvernightEuroNon-MFIsOtherfinancialintermediaries9.1xOvernightDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightInsurancecorporationsandpensionfunds12OtherliabilitiesDomesticOvernightEuroNon-MFIsInsurancecorporationsandpensionfunds9.1xOvernightDomesticNon-MFIsOtherresi-dentsNon-financialcorporations7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightNon-financialcorporations12OtherliabilitiesDomesticOvernightForeigncurrencyNon-MFIsNon-financialcorporations9.1xOvernightDomesticNon-MFIsOtherresi-dentsHouseholds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightHouseholds12OtherliabilitiesDomesticOvernightForeigncurrencyNon-MFIsHouseholdsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/24Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.1xOvernightOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightOthergeneralgovernment12OtherliabilitiesOtherpartici-patingMemberStatesOvernightForeigncurrencyNon-MFIsOthergeneralgovernment9.1xOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightOtherresi-dents12OtherliabilitiesOtherpartici-patingMemberStatesOvernightForeigncurrencyNon-MFIsOtherresi-dents9.1xOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightOtherfinancialintermediaries12OtherliabilitiesOtherpartici-patingMemberStatesOvernightForeigncurrencyNon-MFIsOtherfinancialintermediaries9.1xOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightInsurancecorporationsandpensionfunds12OtherliabilitiesOtherpartici-patingMemberStatesOvernightForeigncurrencyNon-MFIsInsurancecorporationsandpensionfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/25Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.1xOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporations7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightNon-financialcorporations12OtherliabilitiesOtherpartici-patingMemberStatesOvernightForeigncurrencyNon-MFIsNon-financialcorporations9.1xOvernightOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightHouseholds12OtherliabilitiesOtherpartici-patingMemberStatesOvernightForeigncurrencyNon-MFIsHouseholds9.2xWithagreedmaturityDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityOthergeneralgovernmentBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityForeigncurrencyNon-MFIsOthergeneralgovernmentBymaturity(3bands)9.2xWithagreedmaturityDomesticNon-MFIsOtherresi-dentsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityOtherresi-dentsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityForeigncurrencyNon-MFIsOtherresi-dentsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/26Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.2xWithagreedmaturityDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityOtherfinancialintermediariesBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityForeigncurrencyNon-MFIsOtherfinancialintermediariesBymaturity(3bands)9.2xWithagreedmaturityDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityInsurancecorporationsandpensionfundsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityForeigncurrencyNon-MFIsInsurancecorporationsandpensionfundsBymaturity(3bands)9.2xWithagreedmaturityDomesticNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityNon-financialcorporationsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityForeigncurrencyNon-MFIsNon-financialcorporationsBymaturity(3bands)9.2xWithagreedmaturityDomesticNon-MFIsOtherresi-dentsHouseholdsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityHouseholdsBymaturity(3bands)12OtherliabilitiesDomesticWithagreedmaturityForeigncurrencyNon-MFIsHouseholdsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/27Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.2xWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityOthergeneralgovernmentBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityForeigncurrencyNon-MFIsOthergeneralgovernmentBymaturity(3bands)9.2xWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityOtherresi-dentsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityForeigncurrencyNon-MFIsOtherresi-dentsBymaturity(3bands)9.2xWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityOtherfinancialintermediariesBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityForeigncurrencyNon-MFIsOtherfinancialintermediariesBymaturity(3bands)9.2xWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityInsurancecorporationsandpensionfundsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityForeigncurrencyNon-MFIsInsurancecorporationsandpensionfundsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/28Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.2xWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityNon-financialcorporationsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityForeigncurrencyNon-MFIsNon-financialcorporationsBymaturity(3bands)9.2xWithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsBymaturity(3bands)7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityHouseholdsBymaturity(3bands)12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityForeigncurrencyNon-MFIsHouseholdsBymaturity(3bands)9.3xRedeemableatnoticeDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(2bands)n/an/a9.3xRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsBymaturity(2bands)n/an/a9.3xRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)n/an/a9.3xRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(2bands)n/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/29Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.3xRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(2bands)n/an/a9.3xRedeemableatnoticeDomesticNon-MFIsOtherresi-dentsHouseholdsBymaturity(2bands)n/an/a9.3xRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentBymaturity(2bands)n/an/a9.3xRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsBymaturity(2bands)n/an/a9.3xRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)n/an/a9.3xRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfundsBymaturity(2bands)n/an/a9.3xRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporationsBymaturity(2bands)n/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/30Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.3xRedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsBymaturity(2bands)n/an/a9.4xReposDomesticNon-MFIsGeneralgovernmentOthergeneralgovernment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposOthergeneralgovernment12OtherliabilitiesDomesticReposForeigncurrencyNon-MFIsOthergeneralgovernment9.4xReposDomesticNon-MFIsOtherresi-dents7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposOtherresi-dents12OtherliabilitiesDomesticReposForeigncurrencyNon-MFIsOtherresi-dents9.4xReposDomesticNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposOtherfinancialintermediaries12OtherliabilitiesDomesticReposNon-MFIsOtherfinancialintermediaries9.4xReposDomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposInsurancecorporationsandpensionfunds12OtherliabilitiesDomesticReposNon-MFIsInsurancecorporationsandpensionfundsandpensionfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/31Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.4xReposDomesticNon-MFIsOtherresi-dentsNon-financialcorporations7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposNon-financialcorporations12OtherliabilitiesDomesticReposForeigncurrencyNon-MFIsNon-financialcorporations9.4xReposDomesticNon-MFIsOtherresi-dentsHouseholds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposHouseholds12OtherliabilitiesDomesticReposForeigncurrencyNon-MFIsHouseholds9.4xReposOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposOthergeneralgovernment12OtherliabilitiesOtherpartici-patingMemberStatesReposForeigncurrencyNon-MFIsOthergeneralgovernment9.4xReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposOtherresi-dents12OtherliabilitiesOtherpartici-patingMemberStatesReposNon-MFIsOtherresi-dents9.4xReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinan-cialintermedi-aries7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposOtherresi-dents12OtherliabilitiesOtherpartici-patingMemberStatesReposNon-MFIsOtherresi-dentsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/32Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity9.4xReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposOtherresi-dents12OtherliabilitiesOtherpartici-patingMemberStatesReposForeigncurrencyNon-MFIsOtherresi-dents9.4xReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporations7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposOtherresi-dents12OtherliabilitiesOtherpartici-patingMemberStatesReposForeigncurrencyNon-MFIsOtherresi-dents9.4xReposOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposOtherresi-dents12OtherliabilitiesOtherpartici-patingMemberStatesReposForeigncurrencyNon-MFIsOtherresi-dents10Moneymarketfundshares/unitsn/an/a11eDebtsecuritiesissuedUpto1year4DebtcertificatesissuedUpto1year11eDebtsecuritiesissuedOver1&upto2yearsn/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/33Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity11eDebtsecuritiesissuedOver2yearsn/an/a11xDebtsecuritiesissuedUpto1yearn/an/a11xDebtsecuritiesissuedOver1&upto2yearsn/an/a11xDebtsecuritiesissuedOver2yearsn/an/a12Capitalandreserves(11)(Otherassets)12OtherliabilitiesCapitalandreserves13ProvisionsCapitalandreserves14Revaluationaccounts15Capitalandreserves13Remainingliabilities10.3Intra-Eurosystemliabilities—netliabil-itiesrelatedtoallocationofeurobank-noteswithintheEurosystemRemainingliabilities11ItemsincourseofsettlementRemainingliabilitiesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/34Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—AnnexI—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorMaturityResidenceTypeCurrencySectorSub-sectorMaturity12OtherliabilitiesRemainingliabilities13ProvisionsRemainingliabilitiesCB3CounterpartofSDRs9CounterpartofSDRallocatedbytheIMFDomesticintra-EurosystempositionsapplyonlytoECBorDeutscheBundesbank.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/35BRIDGINGTABLEFORMONEY&BANKINGSTATISTICS(Monthlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency1Cash(allcurren-cies)2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsCash11Otherassets1eCash,ofwhicheuro11Otherassets2LoansDomesticMFIs3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoans5.1Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—mainrefinancingoperationsDomestic5.2Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—longer-termrefinancingopera-tionsDomestic5.3Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsDomesticOfficialJournaloftheEuropeanUnionEN26.9.2003L241/36Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency5.4Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—structuralreverseoperationsDomestic5.5Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—marginallendingfacilityDomestic5.6Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—creditsrelatedtomargincallsDomestic6OtherclaimsoneuroareacreditinstitutionsdenominatedineuroDomesticLoans9.2Intra-Eurosystemclaims—claimsequivalenttothetransferofforeignreserves(onlyNCBs'balancesheet)Domestic9.3Intra-Eurosystemclaims—claimsrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyECB'sbalancesheet)Domestic9.5Intra-Eurosystemclaims—otherclaimswithintheEurosystemDomesticOfficialJournaloftheEuropeanUnionEN26.9.2003L241/37Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency11OtherassetsDomesticLoansMFIs2LoansDomesticNon-MFIsGeneralgovernment3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoans8GeneralgovernmentdebtdenominatedineuroDomesticLoans11OtherassetsDomesticLoansNon-MFIsGeneralgovernment2LoansDomesticNon-MFIsOtherresi-dents3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoans11OtherassetsDomesticLoansNon-MFIsOtherresi-dents2LoansDomesticNon-MFIsOtherresi-dentsOtherfinancialintermedi-ariesBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansOtherfinancialintermedi-ariesBymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsOtherfinancialintermedi-ariesBymaturity(3bands)2LoansDomesticNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfundsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansInsurancecorpora-tionsandpensionfundsBymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfundsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/38Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency2LoansDomesticNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tionsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansNon-finan-cialcorpora-tionsBymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tionsBymaturity(3bands)2LoansDomesticNon-MFIsOtherresi-dentsHouseholdsConsumercreditBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansHouseholdsConsumercreditBymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsHouseholdsConsumercreditBymaturity(3bands)2LoansDomesticNon-MFIsOtherresi-dentsHouseholdsLendingforhousepurchaseBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansHouseholdsLendingforhousepurchaseBymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsHouseholdsLendingforhousepurchaseBymaturity(3bands)2LoansDomesticNon-MFIsOtherresi-dentsHouseholdsOther(resi-dual)Bymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansHouseholdsOther(resi-dual)Bymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsHouseholdsOther(resi-dual)Bymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/39Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency2LoansOtherpartici-patingMemberStatesMFIs3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoans5.1Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—mainrefinancingoperationsOtherpartici-patingMemberStates5.2Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—longer-termrefinancingopera-tionsOtherpartici-patingMemberStates5.3Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsOtherpartici-patingMemberStates5.4Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—structuralreverseoperationsOtherpartici-patingMemberStates5.5Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—marginallendingfacilityOtherpartici-patingMemberStates5.6Lendingtoeuroareacreditinsti-tutionsrelatedtomonetarypolicyoperationsdenominatedineuro—creditsrelatedtomargincallsOtherpartici-patingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/40Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency6OtherclaimsoneuroareacreditinstitutionsdenominatedineuroOtherpartici-patingMemberStatesLoans9.2Intra-Eurosystemclaims—claimsequivalenttothetransferofforeignreserves(onlyNCBs'balancesheet)Otherpartici-patingMemberStates9.3Intra-Eurosystemclaims—claimsrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyECB'sbalancesheet)Otherpartici-patingMemberStates9.5Intra-Eurosystemclaims—otherclaimswithintheEurosystemOtherpartici-patingMemberStates11OtherassetsOtherpartici-patingMemberStatesLoansMFIs2LoansOtherpartici-patingMemberStatesNon-MFIsGeneralgovernment3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoans8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesLoansOfficialJournaloftheEuropeanUnionEN26.9.2003L241/41Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsGeneralgovernment2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoans11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dents2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinancialintermedi-ariesBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoansOtherfinancialintermedi-ariesBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsOtherfinancialintermedi-ariesBymaturity(3bands)2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfundsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoansInsurancecorpora-tionsandpensionfundsBymaturity(3bands)11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfundsBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/42Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tionsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoansNon-finan-cialcorpora-tionsBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tionsBymaturity(3bands)2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsConsumercreditBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoansHouseholdsConsumercreditBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsHouseholdsConsumercreditBymaturity(3bands)2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsLendingforhousepurchaseBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoansHouseholdsLendingforhousepurchaseBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsHouseholdsLendingforhousepurchaseBymaturity(3bands)2LoansOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsOther(resi-dual)Bymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesLoansHouseholdsOther(resi-dual)Bymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsHouseholdsOther(resi-dual)Bymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/43Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency2LoansRestoftheworld2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoans2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassets4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansLoans4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMII11OtherassetsRestoftheworldLoans2LoansRestoftheworldUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoans2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsUpto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/44Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansLoansUpto1year4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMII11OtherassetsRestoftheworldLoansUpto1year2LoansRestoftheworldOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsOver1year4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansLoansOver1year11OtherassetsRestoftheworldLoansOver1year2eLoans,ofwhicheuroDomesticNon-MFIsGeneralgovernment8GeneralgovernmentdebtdenominatedineuroDomesticLoans11OtherassetsDomesticLoansNon-MFIsGeneralgovernmentEuro2eLoans,ofwhicheuroDomesticNon-MFIsOtherresi-dents11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsEuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/45Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency2eLoans,ofwhicheuroDomesticNon-MFIsOtherresi-dentsOtherfinancialintermedi-aries11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsOtherfinancialintermedi-ariesEuro2eLoans,ofwhicheuroDomesticNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfunds11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfundsEuro2eLoans,ofwhicheuroDomesticNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tions11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tionsEuro2eLoans,ofwhicheuroDomesticNon-MFIsOtherresi-dentsHouseholds11OtherassetsDomesticLoansNon-MFIsOtherresi-dentsHouseholdsEuro2eLoans,ofwhicheuroOtherpartici-patingMemberStatesNon-MFIsGeneralgovernment8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesLoans11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsGeneralgovernmentEuro2eLoans,ofwhicheuroOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsEuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/46Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency2eLoans,ofwhicheuroOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinancialintermedi-aries11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsOtherfinancialintermedi-ariesEuro2eLoans,ofwhicheuroOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfunds11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsInsurancecorpora-tionsandpensionfundsEuro2eLoans,ofwhicheuroOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tions11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsNon-finan-cialcorpora-tionsEuro2eLoans,ofwhicheuroOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholds11OtherassetsOtherpartici-patingMemberStatesLoansNon-MFIsOtherresi-dentsHouseholdsEuro3eSecuritiesotherthanshares—euroDomesticNon-MFIsGeneralgovernment7SecuritiesofeuroarearesidentsdenominatedineuroDomesticSecurities(otherthanshares)Non-MFIsGeneralgovernment8GeneralgovernmentdebtdenominatedineuroDomesticSecurities(otherthanshares)11OtherassetsDomesticSecurities(otherthanshares)Non-MFIsGeneralgovernmentEuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/47Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency3eSecuritiesotherthanshares—euroDomesticNon-MFIsOtherresi-dents7SecuritiesofeuroarearesidentsdenominatedineuroDomesticSecurities(otherthanshares)Non-MFIsOtherresi-dents11OtherassetsDomesticSecurities(otherthanshares)Non-MFIsOtherresi-dentsEuro3eSecuritiesotherthanshares—euroOtherpartici-patingMemberStatesNon-MFIsGeneralgovernment7SecuritiesofeuroarearesidentsdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-MFIsGeneralgovernment8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-MFIsGeneralgovernmentEuro3eSecuritiesotherthanshares—euroOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents7SecuritiesofeuroarearesidentsdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-MFIsOtherresi-dents11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-MFIsOtherresi-dentsEuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/48Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency3eSecuritiesotherthanshares—euroDomesticMFIsBymaturity(3bands)6OtherclaimsoneuroareacreditinstitutionsdenominatedineuroDomesticSecurities(otherthanshares)MFIsBymaturity(3bands)7SecuritiesofeuroarearesidentsdenominatedineuroDomesticSecurities(otherthanshares)MFIsBymaturity(3bands)11OtherassetsDomesticSecurities(otherthanshares)MFIsBymaturity(3bands)/Euro3eSecuritiesotherthanshares—euroOtherpartici-patingMemberStatesMFIsBymaturity(3bands)6OtherclaimsoneuroareacreditinstitutionsdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)MFIsBymaturity(3bands)7SecuritiesofeuroarearesidentsdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)MFIsBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)MFIsBymaturity(3bands)/Euro3xSecuritiesotherthanshares—foreigncurrenciesDomesticNon-MFIsGeneralgovernment3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecurities(otherthanshares)11OtherassetsDomesticSecurities(otherthanshares)Non-MFIsGeneralgovernmentForeigncurrenciesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/49Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency3xSecuritiesotherthanshares—foreigncurrenciesDomesticNon-MFIsOtherresi-dents3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecurities(otherthanshares)11OtherassetsDomesticSecurities(otherthanshares)Non-MFIsOtherresi-dentsForeigncurrencies3xSecuritiesotherthanshares—foreigncurrenciesOtherpartici-patingMemberStatesNon-MFIsGeneralgovernment3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-MFIsGeneralgovernmentForeigncurrencies3xSecuritiesotherthanshares—foreigncurrenciesOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-MFIsOtherresi-dentsForeigncurrencies3xSecuritiesotherthanshares—foreigncurrenciesDomesticMFIsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecurities(otherthanshares)Bymaturity(3bands)11OtherassetsDomesticSecurities(otherthanshares)MFIsBymaturity(3bands)/ForeigncurrenciesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/50Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency3xSecuritiesotherthanshares—foreigncurrenciesOtherpartici-patingMemberStatesMFIsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Bymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)MFIsBymaturity(3bands)/Foreigncurrencies3SecuritiesotherthansharesRestoftheworld2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsSecurities(otherthanshares)4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansSecurities(otherthanshares)11OtherassetsRestoftheworldSecurities(otherthanshares)4MMFshares/unitsDomesticMFIs11OtherassetsDomesticMMFshares/units4MMFshares/unitsOtherpartici-patingMemberStatesMFIs11OtherassetsOtherpartici-patingMemberStatesMMFshares/unitsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/51Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency5Shares&otherequityDomesticMFIs6OtherclaimsoneuroareacreditinstitutionsdenominatedineuroDomesticShares&otherequity9.1Intra-Eurosystemclaims—parti-cipatinginterestinECB(onlyNCBs'balancesheet)Domestic11OtherassetsDomesticShares&otherequityMFIs5Shares&otherequityDomesticNon-MFIsOtherresi-dents11OtherassetsDomesticShares&otherequityNon-MFIs5Shares&otherequityOtherpartici-patingMemberStatesMFIs6OtherclaimsoneuroareacreditinstitutionsdenominatedineuroOtherpartici-patingMemberStatesShares&otherequity9.1Intra-Eurosystemclaims—parti-cipatinginterestinECB(onlyNCBs'balancesheet)Otherpartici-patingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/52Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currency11OtherassetsOtherpartici-patingMemberStatesShares&otherequityMFIs5Shares&otherequityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dents11OtherassetsOtherpartici-patingMemberStatesShares&otherequityNon-MFIs5Shares&otherequityRestoftheworld11OtherassetsRestoftheworldShares&otherequity6Fixedassets11OtherassetsFixedassets7Remainingassets9.4Intra-Eurosystemclaims—netclaimsrelatedtotheallocationofeurobanknoteswithintheEuro-systemRemainingassets10ItemsincourseofsettlementRemainingassets11OtherassetsRemainingassetsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/53Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table1AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorPurposeMaturityResidenceTypeSectorSub-sectorPurposeMaturity/currencyCB1Gold&goldreceiv.(onlymone-tarygold)1GoldandgoldreceivablesCB2ReceivablesfromIMF—drawingrights,SDRs,otherclaims2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFSDRsDomesticintra-EurosystempositionsapplyonlytoECBorDeutscheBundesbank.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/54BRIDGINGTABLEFORMONEYANDBANKINGSTATISTICSSectorbreakdown(Quarterlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity9Deposits(allcurrencies)RestoftheworldBanks6Liabilitiestonon-euroarearesidentsdenominatedineuroBanks8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanks8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMII12OtherliabilitiesRestoftheworldBanks9Deposits(allcurrencies)RestoftheworldNon-banksGeneralgovernment6Liabilitiestonon-euroarearesidentsdenominatedineuroNon-banksGeneralgovernment8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksGeneralgovernment12OtherliabilitiesRestoftheworldNon-banksGeneralgovernment9Deposits(allcurrencies)RestoftheworldNon-banksOtherresi-dents6Liabilitiestonon-euroarearesidentsdenominatedineuroNon-banksOtherresi-dents8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksOtherresi-dentsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/55Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesRestoftheworldNon-banksOtherresi-dents9.1OvernightDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticOvernightStategovern-ment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightStategovern-ment12OtherliabilitiesDomesticOvernightGeneralgovernmentStategovern-ment9.1OvernightDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticOvernightLocalauthori-ties7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightLocalauthori-ties12OtherliabilitiesDomesticOvernightGeneralgovernmentLocalauthori-ties9.1OvernightDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticOvernightSocialsecurityfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticOvernightSocialsecurityfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/56Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesDomesticOvernightGeneralgovernmentSocialsecurityfunds9.1OvernightOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesOvernightStategovern-ment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightStategovern-ment12OtherliabilitiesOtherpartici-patingMemberStatesOvernightGeneralgovernmentStategovern-ment9.1OvernightOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesOvernightLocalauthori-ties7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightLocalauthori-ties12OtherliabilitiesOtherpartici-patingMemberStatesOvernightGeneralgovernmentLocalauthori-ties9.1OvernightOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesOvernightSocialsecurityfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesOvernightSocialsecurityfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/57Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesOtherpartici-patingMemberStatesOvernightGeneralgovernmentSocialsecurityfunds9.2WithagreedmaturityDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticWithagreedmaturityStategovern-ment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityStategovern-ment12OtherliabilitiesDomesticWithagreedmaturityGeneralgovernmentStategovern-ment9.2WithagreedmaturityDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticWithagreedmaturityLocalauthori-ties7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturityLocalauthori-ties12OtherliabilitiesDomesticWithagreedmaturityGeneralgovernmentLocalauthori-ties9.2WithagreedmaturityDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticWithagreedmaturitySocialsecurityfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticWithagreedmaturitySocialsecurityfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/58Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesDomesticWithagreedmaturityGeneralgovernmentSocialsecurityfunds9.2WithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesWithagreedmaturityStategovern-ment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityStategovern-ment12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityGeneralgovernmentStategovern-ment9.2WithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesWithagreedmaturityLocalauthori-ties7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturityLocalauthori-ties12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityGeneralgovernmentLocalauthori-ties9.2WithagreedmaturityOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesWithagreedmaturitySocialsecurityfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesWithagreedmaturitySocialsecurityfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/59Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesOtherpartici-patingMemberStatesWithagreedmaturityGeneralgovernmentSocialsecurityfunds9.3RedeemableatnoticeDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-mentn/an/a9.3RedeemableatnoticeDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfundsn/an/a9.3RedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-mentn/an/a9.3RedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-tiesn/an/a9.3RedeemableatnoticeOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfundsn/an/a9.4ReposDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticReposStategovern-ment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposStategovern-mentOfficialJournaloftheEuropeanUnionEN26.9.2003L241/60Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesDomesticReposGeneralgovernmentStategovern-ment9.4ReposDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticReposLocalauthori-ties7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposLocalauthori-ties12OtherliabilitiesDomesticReposGeneralgovernmentLocalauthori-ties9.4ReposDomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentDomesticReposSocialsecurityfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyDomesticReposSocialsecurityfunds12OtherliabilitiesDomesticReposGeneralgovernmentSocialsecurityfunds9.4ReposOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesReposStategovern-ment7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposStategovern-mentOfficialJournaloftheEuropeanUnionEN26.9.2003L241/61Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorsMaturity12OtherliabilitiesDomesticReposGeneralgovernmentStategovern-ment9.4ReposOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesReposLocalauthori-ties7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposLocalauthori-ties12OtherliabilitiesOtherpartici-patingMemberStatesReposGeneralgovernmentLocalauthori-ties9.4ReposOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovern-mentOtherpartici-patingMemberStatesReposSocialsecurityfunds7Liabilitiestoeuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesReposSocialsecurityfunds12OtherliabilitiesOtherpartici-patingMemberStatesReposGeneralgovernmentSocialsecurityfundsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/62BRIDGINGTABLEFORMONEYANDBANKINGSTATISTICSSectorbreakdown(Quarterlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity2LoansDomesticNon-MFIsGeneralgovernmentCentralgovernment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticLoansCentralgovernment8GeneralgovernmentdebtdenominatedineuroDomesticLoansCentralgovernment11OtherassetsDomesticLoansGeneralgovernmentCentralgovernment2LoansOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentCentralgovernment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesLoansCentralgovernment8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesLoansCentralgovernment11OtherassetsOtherpartici-patingMemberStatesLoansGeneralgovernmentCentralgovernment2LoansRestoftheworldBanks2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvest-ments,externalloansandotherexternalassetsLoansBanks4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansLoansBanks4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMIIOfficialJournaloftheEuropeanUnionEN26.9.2003L241/63Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity11OtherassetsRestoftheworldLoansBanks2LoansRestoftheworldNon-banksGeneralgovernment2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansGeneralgovernment2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvest-ments,externalloansandotherexternalassetsLoansNon-banksGeneralgovernment4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansLoansNon-banksGeneralgovernment11OtherassetsRestoftheworldLoansNon-banksGeneralgovernment2LoansRestoftheworldNon-banksOtherresi-dents2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvest-ments,externalloansandotherexternalassetsLoansNon-banksOtherresi-dents4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansLoansNon-banksOtherresi-dents11OtherassetsRestoftheworldLoansNon-banksOtherresi-dents2Loans(3maturitybands)DomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticLoansStategovern-mentBymaturity(3bands)8GeneralgovernmentdebtdenominatedineuroDomesticLoansStategovern-mentBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/64Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity11OtherassetsDomesticLoansGeneralgovernmentStategovern-mentBymaturity(3bands)2Loans(3maturitybands)DomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticLoansLocalauthori-tiesBymaturity(3bands)8GeneralgovernmentdebtdenominatedineuroDomesticLoansLocalauthori-tiesBymaturity(3bands)11OtherassetsDomesticLoansGeneralgovernmentLocalauthori-tiesBymaturity(3bands)2Loans(3maturitybands)DomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticLoansSocialsecurityfundsBymaturity(3bands)8GeneralgovernmentdebtdenominatedineuroDomesticLoansSocialsecurityfundsBymaturity(3bands)11OtherassetsDomesticLoansGeneralgovernmentSocialsecurityfundsBymaturity(3bands)2Loans(3maturitybands)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesLoansStategovern-mentBymaturity(3bands)8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesLoansStategovern-mentBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansGeneralgovernmentStategovern-mentBymaturity(3bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/65Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity2Loans(3maturitybands)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesLoansLocalauthori-tiesBymaturity(3bands)8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesLoansLocalauthori-tiesBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansGeneralgovernmentLocalauthori-tiesBymaturity(3bands)2Loans(3maturitybands)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsecurityfunds3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesLoansSocialsecurityfundsBymaturity(3bands)8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesLoansSocialsecurityfundsBymaturity(3bands)11OtherassetsOtherpartici-patingMemberStatesLoansGeneralgovernmentSocialsecurityfundsBymaturity(3bands)3SecuritiesotherthansharesDomesticNon-MFIsGeneralgovernmentCentralgovernment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)Centralgovernment7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticGeneralgovernmentCentralgovernment8GeneralgovernmentdebtdenominatedineuroDomesticSecurities(otherthanshares)Centralgovernment11OtherassetsDomesticSecurities(otherthanshares)GeneralgovernmentCentralgovernmentOfficialJournaloftheEuropeanUnionEN26.9.2003L241/66Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity3SecuritiesotherthansharesOtherpartici-patingMemberStatesNon-MFIsGeneralgovernmentCentralgovernment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Centralgovernment7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesGeneralgovernmentCentralgovernment8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)Centralgovernment11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)GeneralgovernmentCentralgovernment3SecuritiesotherthansharesRestoftheworldBanks2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvest-ments,externalloansandotherexternalassetsSecurities(otherthanshares)Banks4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansSecurities(otherthanshares)Banks11OtherassetsRestoftheworldSecurities(otherthanshares)Banks3SecuritiesotherthansharesRestoftheworldNon-banksGeneralgovernment2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvest-ments,externalloansandotherexternalassetsSecurities(otherthanshares)Non-banksGeneralgovernment4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansSecurities(otherthanshares)Non-banksGeneralgovernmentOfficialJournaloftheEuropeanUnionEN26.9.2003L241/67Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity11OtherassetsRestoftheworldSecurities(otherthanshares)Non-banksGeneralgovernment3SecuritiesotherthansharesRestoftheworldNon-banksOtherresi-dents2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvest-ments,externalloansandotherexternalassetsSecurities(otherthanshares)Non-banksOtherresi-dents4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansSecurities(otherthanshares)Non-banksOtherresi-dents11OtherassetsRestoftheworldSecurities(otherthanshares)Non-banksOtherresi-dents3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)Stategovern-mentBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticGeneralgovernmentStategovern-mentBymaturity(2bands)8GeneralgovernmentdebtdenominatedineuroDomesticSecurities(otherthanshares)Stategovern-mentBymaturity(2bands)11OtherassetsDomesticSecurities(otherthanshares)GeneralgovernmentStategovern-mentBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)Localauthori-tiesBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticGeneralgovernmentLocalauthori-tiesBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/68Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity8GeneralgovernmentdebtdenominatedineuroDomesticSecurities(otherthanshares)Localauthori-tiesBymaturity(2bands)11OtherassetsDomesticSecurities(otherthanshares)GeneralgovernmentLocalauthori-tiesBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsec.funds3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)SocialsecurityfundsBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticGeneralgovernmentSocialsecurityfundsBymaturity(2bands)8GeneralgovernmentdebtdenominatedineuroDomesticSecurities(otherthanshares)SocialsecurityfundsBymaturity(2bands)11OtherassetsDomesticSecurities(otherthanshares)GeneralgovernmentSocialsecurityfundsBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsOtherresi-dentsOtherfinancialintermediaries3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)Otherfinan-cialintermedi-ariesBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)11OtherassetsDomesticSecurities(otherthanshares)Otherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)Insur.corpora-tionsandpensionfundsBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticOtherresi-dentsInsur.corpora-tionsandpensionfundsBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/69Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity11OtherassetsDomesticSecurities(otherthanshares)Otherresi-dentsInsur.corpora-tionsandpensionfundsBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsOtherresi-dentsNon-financialcorporations3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyDomesticSecurities(otherthanshares)Non-financialcorporationsBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroDomesticOtherresi-dentsNon-financialcorporationsBymaturity(2bands)11OtherassetsDomesticSecurities(otherthanshares)Otherresi-dentsNon-financialcorporationsBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)DomesticNon-MFIsOtherresi-dentsHouseholdsn/an/a3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentStategovern-ment3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Stategovern-mentBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesGeneralgovernmentStategovern-mentBymaturity(2bands)8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)Stategovern-mentBymaturity(2bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)GeneralgovernmentStategovern-mentBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/70Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentLocalauthori-ties3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Localauthori-tiesBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesGeneralgovernmentLocalauthori-tiesBymaturity(2bands)8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)Localauthori-tiesBymaturity(2bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)GeneralgovernmentLocalauthori-tiesBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsGeneralgovernmentOthergeneralgovernmentSocialsec.funds3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)SocialsecurityfundsBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesGeneralgovernmentSocialsecurityfundsBymaturity(2bands)8GeneralgovernmentdebtdenominatedineuroOtherpartici-patingMemberStatesSecurities(otherthanshares)SocialsecurityfundsBymaturity(2bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)GeneralgovernmentSocialsecurityfundsBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinancialintermediaries3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Otherfinan-cialintermedi-ariesBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesOtherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/71Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Otherresi-dentsOtherfinan-cialintermedi-ariesBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsurancecorporationsandpensionfunds3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Insur.corpora-tionsandpensionfundsBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesOtherresi-dentsInsur.corpora-tionsandpensionfundsBymaturity(2bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Otherresi-dentsInsur.corpora-tionsandpensionfundsBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporations3Claimsoneuroarearesidentsdenomi-natedinforeigncurrencyOtherpartici-patingMemberStatesSecurities(otherthanshares)Non-financialcorporationsBymaturity(2bands)7Securitiesofeuroarearesidentsdenomi-natedineuroOtherpartici-patingMemberStatesOtherresi-dentsNon-financialcorporationsBymaturity(2bands)11OtherassetsOtherpartici-patingMemberStatesSecurities(otherthanshares)Otherresi-dentsNon-financialcorporationsBymaturity(2bands)3Securitiesotherthanshares(2maturitybands)Otherpartici-patingMemberStatesNon-MFIsOtherresi-dentsHouseholdsn/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/72Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table2AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorSub-sectorsResidenceTypeSectorSub-sectorMaturity5SharesandotherequityDomesticNon-MFIsOtherresi-dentsOtherfinancialintermediaries11OtherassetsDomesticSharesandotherequityOtherresi-dentsOtherfinan-cialintermedi-aries5SharesandotherequityDomesticNon-MFIsOtherresi-dentsInsur.corpora-tionsandpensionfunds11OtherassetsDomesticSharesandotherequityOtherresi-dentsInsur.corpora-tionsandpensionfunds5SharesandotherequityDomesticNon-MFIsOtherresi-dentsNon-financialcorporations11OtherassetsDomesticSharesandotherequityOtherresi-dentsNon-financialcorporations5SharesandotherequityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsOtherfinancialintermediaries11OtherassetsOtherpartici-patingMemberStatesSharesandotherequityOtherresi-dentsOtherfinan-cialintermedi-aries5SharesandotherequityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsInsur.corpora-tionsandpensionfunds11OtherassetsOtherpartici-patingMemberStatesSharesandotherequityOtherresi-dentsInsur.corpora-tionsandpensionfunds5SharesandotherequityOtherpartici-patingMemberStatesNon-MFIsOtherresi-dentsNon-financialcorporations11OtherassetsOtherpartici-patingMemberStatesSharesandotherequityOtherresi-dentsNon-financialcorporationsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/73BRIDGINGTABLEFORMONEYANDBANKINGSTATISTICSCountrybreakdown(Quarterlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionResidenceSectorItemDescriptionFurtherbreakdownprovidedResidenceSector9Deposits(allcurrencies)EUcountries(excludingdomestic)--x--y--zMFIs2.1Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—currentaccounts(coveringtheminimumreservesystem)OtherparticipatingMemberStates:--a--b--c2.2Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositfaciliyOtherparticipatingMemberStates:--a--b--c2.3Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fixed-termdepositsOtherparticipatingMemberStates:--a--b--c2.4Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsOtherparticipatingMemberStates:--a--b--c2.5Liabilitiestoeuroareacreditinstitutionsrelatedtomonetarypolicyoperationsdenominatedineuro—depositrelatedtomargincallsOtherparticipatingMemberStates:--a--b--c3OtherliabilitiestoeuroareacreditinstitutionsdenominatedineuroOtherparticipatingMemberStates:--a--b--c6Liabilitiestonon-euroarearesidentsdenominatedineuroEUcountries(non-participatingMemberStates):--x--y--zMFIs7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--c8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesEUcountries(non-participatingMemberStates):--x--y--zMFIs8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIEUcountries(non-participatingMemberStates):--x--y--z10.1Intra-Eurosystemliabilities—liabilitiesequivalenttothetransferofforeignreservesOtherparticipatingMemberStates:--a--b--c10.2Intra-Eurosystemliabilities—liabilitiesrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyNCBs'balancesheet)(DE)10.4Intra-Eurosystemliabilities—otherliabilitieswithinEurosystemOtherparticipatingMemberStates:--a--b--c12OtherliabilitiesEUcountriesMFIsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/74Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceLIABILITIESStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionResidenceSectorItemDescriptionFurtherbreakdownprovidedResidenceSector9Deposits(allcurrencies)Restoftheworld(excl.EU)totalMFIs6Liabilitiestonon-euroarearesidentsdenominatedineuroRestoftheworld(excl.EU)Banks8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesRestoftheworld(excl.EU)Banks12OtherliabilitiesRestoftheworld(excl.EU)Banks9Deposits(allcurrencies)EUcountries(excl.domestic)--x--y--zNon-MFIs5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovernmentOtherparticipatingMemberStates:--a--b--c5.2Liabilitiestoothereuroarearesidentsdenominatedineuro—otherliabilitiesOtherparticipatingMemberStates:--a--b--c6Liabilitiestonon-euroarearesidentsdenominatedineuroEUcountries(non-participatingMemberStates):--x--y--zMFIs7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--c8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesEUcountries(non-participatingMemberStates):--x--y--zNon-MFIs12OtherliabilitiesEUcountriesNon-MFIs9Deposits(allcurrencies)Restoftheworld(excl.EU)totalNon-MFIs6Liabilitiestonon-euroarearesidentsdenominatedineuroRestoftheworld(excl.EU)Non-banks8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesRestoftheworld(excl.EU)Non-banks12OtherliabilitiesRestoftheworld(excl.EU)Non-banksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/75BRIDGINGTABLEFORMONEYANDBANKINGSTATISTICSCountrybreakdown(Quarterlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondence.ASSETSStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorMaturityResidenceTypeSectorMaturity2Loans(allcurrencies)EUcountries(excl.domestic)--x--y--zMFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsEUcountries(non-participatingMemberStates):--x--y--zLoansMFIs3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--cLoans4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansEUcountries(non-participatingMemberStates):--x--y--zLoansMFIs4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMIIEUcountries(non-participatingMemberStates):--x--y--z5.1Lendingtoeuroareacreditinstitutionsrelatedtomone-tarypolicyoperationsdenominatedineuro—mainrefinancingoperationsOtherparticipatingMemberStates:--a--b--c5.2Lendingtoeuroareacreditinstitutionsrelatedtomone-tarypolicyoperationsdenominatedineuro—longer-termrefinancingoperationsOtherparticipatingMemberStates:--a--b--c5.3Lendingtoeuroareacreditinstitutionsrelatedtomone-tarypolicyoperationsdenominatedineuro—fine-tuningreverseoperationsOtherparticipatingMemberStates:--a--b--c5.4Lendingtoeuroareacreditinstitutionsrelatedtomone-tarypolicyoperationsdenominatedineuro—structuralreverseoperationsOtherparticipatingMemberStates:--a--b--c5.5Lendingtoeuroareacreditinstitutionsrelatedtomone-tarypolicyoperationsdenominatedineuro—marginallendingfacilityOtherparticipatingMemberStates:--a--b--c5.6Lendingtoeuroareacreditinstitutionsrelatedtomone-tarypolicyoperationsdenominatedineuro—creditsrelatedtomargincallsOtherparticipatingMemberStates:--a--b--cOfficialJournaloftheEuropeanUnionEN26.9.2003L241/76Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondence.ASSETSStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorMaturityResidenceTypeSectorMaturity6Otherclaimsoneuroareacreditinstitutionsdenomi-natedineuroOtherparticipatingMemberStates:--a--b--cLoans9.2Intra-Eurosystemclaims—claimsequivalenttothetransferofforeignreserves(onlyNCBs'balancesheet)(DE)9.3Intra-Eurosystemclaims—claimsrelatedtopromissorynotesbackingtheissuanceofECBdebtcertificates(onlyECB'sbalancesheet)OtherparticipatingMemberStates:--a--b--c9.5Intra-Eurosystemclaims—otherclaimswithintheEuro-systemOtherparticipatingMemberStates:--a--b--c11OtherassetsEUcountriesLoansMFIs2Loans(allcurrencies)Restoftheworld(excl.EU)totalMFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsRestoftheworld(excl.EU)LoansBanks4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansRestoftheworld(excl.EU)LoansBanks11OtherassetsRestoftheworld(excl.EU)LoansBanks2Loans(allcurrencies)EUcountries(excl.domestic)--x--y--zNon-MFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsEUcountries(non-participatingMemberStates):--x--y--zLoansNon-MFIs3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--cLoans4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansEUcountries(non-participatingMemberStates):--x--y--zLoansNon-MFIsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/77Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondence.ASSETSStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorMaturityResidenceTypeSectorMaturity8GeneralgovernmentdebtdenominatedineuroOtherparticipatingMemberStates:--a--b--cLoans11OtherassetsEUcountriesLoansNon-MFIs2Loans(allcurrencies)Restoftheworld(excl.EU)totalNon-MFIs2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFRestoftheworld(excl.EU)LoansNon-banks2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsRestoftheworld(excl.EU)LoansNon-banks4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansRestoftheworld(excl.EU)LoansNon-banks11OtherassetsRestoftheworld(excl.EU)LoansNon-banks3Securitiesotherthanshares(allcurrencies)EUcountries(excl.domestic)--x--y--zMFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsEUcountries(non-participatingMemberStates):--x--y--zSecuritiesotherthansharesMFIs3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--cSecuritiesotherthanshares4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansEUcountries(non-participatingMemberStates):--x--y--zSecuritiesotherthansharesMFIs6Otherclaimsoneuroareacreditinstitutionsdenomi-natedineuroOtherparticipatingMemberStates:--a--b--cSecuritiesotherthanshares7SecuritiesofeuroarearesidentsdenominatedineuroOtherparticipatingMemberStates:--a--b--cSecuritiesotherthansharesMFIs11OtherassetsEUcountriesSecuritiesotherthansharesMFIsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/78Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondence.ASSETSStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorMaturityResidenceTypeSectorMaturity3Securitiesotherthanshares(allcurrencies)Restoftheworld(excl.EU)totalMFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsRestoftheworld(excl.EU)SecuritiesotherthansharesBanks4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansRestoftheworld(excl.EU)SecuritiesotherthansharesBanks11OtherassetsRestoftheworld(excl.EU)SecuritiesotherthansharesBanks3Securitiesotherthanshares(allcurrencies)EUcountries(excl.domestic)--x--y--zMFIsBymaturity(3bands)2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsEUcountries(non-participatingMemberStates):--x--y--zSecuritiesotherthansharesMFIsBymaturity(3bands)3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--cSecuritiesotherthansharesBymaturity(3bands)4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansEUcountries(non-participatingMemberStates):--x--y--zSecuritiesotherthansharesMFIsBymaturity(3bands)6Otherclaimsoneuroareacreditinstitutionsdenomi-natedineuroOtherparticipatingMemberStates:--a--b--cSecuritiesotherthansharesBymaturity(3bands)7SecuritiesofeuroarearesidentsdenominatedineuroOtherparticipatingMemberStates:--a--b--cSecuritiesotherthansharesMFIsBymaturity(3bands)11OtherassetsEUcountriesSecuritiesotherthansharesMFIsBymaturity(3bands)3Securitiesotherthanshares(allcurrencies)EUcountries(excl.domestic)--x--y--zNon-MFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsEUcountries(non-participatingMemberStates):--x--y--zSecuritiesotherthansharesNon-MFIs3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStates:--a--b--cSecuritiesotherthanshares4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansEUcountries(non-participatingMemberStates):--x--y--zSecuritiesotherthansharesNon-MFIsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/79Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondence.ASSETSStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorMaturityResidenceTypeSectorMaturity7SecuritiesofeuroarearesidentsdenominatedineuroOtherparticipatingMemberStates:--a--b--cSecuritiesotherthansharesNon-MFIs8GeneralgovernmentdebtdenominatedineuroOtherparticipatingMemberStates:--a--b--cSecuritiesotherthanshares11OtherassetsEUcountriesSecuritiesotherthansharesNon-MFIs3Securitiesotherthanshares(allcurrencies)Restoftheworld(excl.EU)totalNon-MFIs2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsRestoftheworld(excl.EU)SecuritiesotherthansharesNon-banks4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvestmentsandloansRestoftheworld(excl.EU)SecuritiesotherthansharesNon-banks11OtherassetsRestoftheworld(excl.EU)SecuritiesotherthansharesNon-banks4MMFshares/unitsEUcountries(excl.domestic)--x--y--z11OtherassetsEUcountriesMMFshares/units4MMFshares/unitsRestoftheworld(excl.EU)total11OtherassetsRestoftheworld(excl.EU)totalMMFshares/units5SharesandotherequityEUcountries(excl.domestic)--x--y--z6Otherclaimsoneuroareacreditinstitutionsdenomi-natedineuroEUcountries(non-participatingMemberStates):--x--y--zSharesandotherequity9.1Intra-Eurosystemclaims—participatinginterestinECB(onlyNCBs'balancesheet)(DE)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/80Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondence.ASSETSStocksRegulationECB/2001/13—Annex1—Table3AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedResidenceSectorMaturityResidenceTypeSectorMaturity11OtherassetsEUcountriesSharesandotherequity5SharesandotherequityRestoftheworld(excl.EU)total11OtherassetsRestoftheworld(excl.EU)SharesandotherequityOfficialJournaloftheEuropeanUnionEN26.9.2003L241/81BRIDGINGTABLEFORMONEYANDBANKINGSTATISTICSCurrencybreakdown(Quarterlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9ADeposits—domesticMFIsOtherMemberStatecurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticOtherMemberStatecurrenciestotal12OtherliabilitiesDomesticMFIsOtherMemberStatecurrenciestotal9ADeposits—domesticMFIsDKK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticDKK12OtherliabilitiesDomesticMFIsDKK9ADeposits—domesticMFIsSEK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticSEK12OtherliabilitiesDomesticMFIsSEK9ADeposits—domesticMFIsGBP7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticGBP12OtherliabilitiesDomesticMFIsGBP9ADeposits—domesticMFIsOthercurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticOthercurrenciestotal12OtherliabilitiesDomesticMFIsOthercurrenciestotal9ADeposits—domesticMFIsUSD7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticUSD12OtherliabilitiesDomesticMFIsUSD9ADeposits—domesticMFIsJPY7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticJPY12OtherliabilitiesDomesticMFIsJPYOfficialJournaloftheEuropeanUnionEN26.9.2003L241/82Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9ADeposits—domesticMFIsCHF7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticCHF12OtherliabilitiesDomesticMFIsCHF9ADeposits—domesticMFIsRemainingcurrenciescombined7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticRemainingcurrenciescombined12OtherliabilitiesDomesticMFIsRemainingcurrenciescombined9ADeposits—domesticNon-MFIsEuro5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovernmentDomestic12OtherliabilitiesDomesticNon-MFIsEuro9ADeposits—domesticNon-MFIsOtherMemberStatecurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticOtherMemberStatecurrenciestotal12OtherliabilitiesDomesticNon-MFIsOtherMemberStatecurrenciestotal9ADeposits—domesticNon-MFIsDKK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticDKK12OtherliabilitiesDomesticNon-MFIsDKK9ADeposits—domesticNon-MFIsSEK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticSEK12OtherliabilitiesDomesticNon-MFIsSEK9ADeposits—domesticNon-MFIsGBP7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticGBP12OtherliabilitiesDomesticNon-MFIsGBPOfficialJournaloftheEuropeanUnionEN26.9.2003L241/83Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9ADeposits—domesticNon-MFIsOthercurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticOthercurrenciestotal12OtherliabilitiesDomesticNon-MFIsOthercurrenciestotal9ADeposits—domesticNon-MFIsUSD7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticUSD12OtherliabilitiesDomesticNon-MFIsUSD9ADeposits—domesticNon-MFIsJPY7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticJPY12OtherliabilitiesDomesticNon-MFIsJPY9ADeposits—domesticNon-MFIsCHF7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticCHF12OtherliabilitiesDomesticNon-MFIsCHF9ADeposits—domesticNon-MFIsRemainingcurrenciescombined7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyDomesticRemainingcurrenciescombined12OtherliabilitiesDomesticNon-MFIsRemainingcurrenciescombined9BDeposits—otherparti-cipatingMemberStatesMFIsOtherMemberStatecurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesOtherMemberStatecurrenciestotal12OtherliabilitiesOtherparticipatingMemberStatesMFIsOtherMemberStatecurrenciestotal9BDeposits—otherparti-cipatingMemberStatesMFIsDKK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesDKK12OtherliabilitiesOtherparticipatingMemberStatesMFIsDKKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/84Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9BDeposits—otherparti-cipatingMemberStatesMFIsSEK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSEK12OtherliabilitiesOtherparticipatingMemberStatesMFIsSEK9BDeposits—otherparti-cipatingMemberStatesMFIsGBP7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesGBP12OtherliabilitiesOtherparticipatingMemberStatesMFIsGBP9BDeposits—otherparti-cipatingMemberStatesMFIsOthercurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesOthercurrenciestotal12OtherliabilitiesOtherparticipatingMemberStatesMFIsOthercurrenciestotal9BDeposits—otherparti-cipatingMemberStatesMFIsUSD7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesUSD12OtherliabilitiesOtherparticipatingMemberStatesMFIsUSD9BDeposits—otherparti-cipatingMemberStatesMFIsJPY7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesJPY12OtherliabilitiesOtherparticipatingMemberStatesMFIsJPY9BDeposits—otherparti-cipatingMemberStatesMFIsCHF7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesCHF12OtherliabilitiesOtherparticipatingMemberStatesMFIsCHFOfficialJournaloftheEuropeanUnionEN26.9.2003L241/85Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9BDeposits—otherparti-cipatingMemberStatesMFIsRemainingcurrenciescombined7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesRemainingcurrenciescombined12OtherliabilitiesOtherparticipatingMemberStatesMFIsRemainingcurrenciescombined9BDeposits—otherparti-cipatingMemberStatesNon-MFIsEuro5.1Liabilitiestoothereuroarearesidentsdenominatedineuro—generalgovernmentOtherparticipatingMemberStates12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsEuro9BDeposits—otherparti-cipatingMemberStatesNon-MFIsOtherMemberStatecurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesOtherMemberStatecurrenciestotal12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsOtherMemberStatecurrenciestotal9BDeposits—otherparti-cipatingMemberStatesNon-MFIsDKK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesDKK12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsDKK9BDeposits—otherparti-cipatingMemberStatesNon-MFIsSEK7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSEK12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsSEK9BDeposits—otherparti-cipatingMemberStatesNon-MFIsGBP7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesGBP12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsGBPOfficialJournaloftheEuropeanUnionEN26.9.2003L241/86Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9BDeposits—otherparti-cipatingMemberStatesNon-MFIsOthercurrenciestotal7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesOthercurrenciestotal12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsOthercurrenciestotal9BDeposits—otherparti-cipatingMemberStatesNon-MFIsUSD7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesUSD12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsUSD9BDeposits—otherparti-cipatingMemberStatesNon-MFIsJPY7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesJPY12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsJPY9BDeposits—otherparti-cipatingMemberStatesNon-MFIsCHF7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesCHF12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsCHF9BDeposits—otherparti-cipatingMemberStatesNon-MFIsRemainingcurrenciescombined7LiabilitiestoeuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesRemainingcurrenciescombined12OtherliabilitiesOtherparticipatingMemberStatesNon-MFIsRemainingcurrenciescombined9CDeposits—restoftheworldEuroBymaturity(2bands)6Liabilitiestonon-euroarearesidentsdenominatedineuroBymaturity(2bands)12OtherliabilitiesEuroBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/87Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldOtherMemberStatecurrenciestotalBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesOtherMemberStatecurrenciestotalBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIOtherMemberStatecurrenciestotalBymaturity(2bands)12OtherliabilitiesOtherMemberStatecurrenciestotalBymaturity(2bands)9CDeposits—restoftheworldDKKBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesDKKBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIDKKBymaturity(2bands)12OtherliabilitiesDKKBymaturity(2bands)9CDeposits—restoftheworldSEKBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesSEKBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIISEKBymaturity(2bands)12OtherliabilitiesSEKBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/88Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldGBPBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesGBPBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIGBPBymaturity(2bands)12OtherliabilitiesGBPBymaturity(2bands)9CDeposits—restoftheworldOthercurrenciestotalBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesOthercurrenciestotalBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIOthercurrenciestotalBymaturity(2bands)12OtherliabilitiesOthercurrenciestotalBymaturity(2bands)9CDeposits—restoftheworldUSDBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesUSDBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIUSDBymaturity(2bands)12OtherliabilitiesUSDBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/89Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldJPYBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesJPYBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIJPYBymaturity(2bands)12OtherliabilitiesJPYBymaturity(2bands)9CDeposits—restoftheworldCHFBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesCHFBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIICHFBymaturity(2bands)12OtherliabilitiesCHFBymaturity(2bands)9CDeposits—restoftheworldRemainingcurrenciescombinedBymaturity(2bands)8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesRemainingcurrenciescombinedBymaturity(2bands)8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIRemainingcurrenciescombinedBymaturity(2bands)12OtherliabilitiesRemainingcurrenciescombinedBymaturity(2bands)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/90Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldBanksAllcurrenciescombined6Liabilitiestonon-euroarearesidentsdenominatedineuroBanks8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanks8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMII12OtherliabilitiesBanks9CDeposits—restoftheworldBanksEuro6Liabilitiestonon-euroarearesidentsdenominatedineuroBanks12OtherliabilitiesBanksEuro9CDeposits—restoftheworldBanksOtherMemberStatecurrenciestotal8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksOtherMemberStatecurrenciestotal8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIOtherMemberStatecurrenciestotal12OtherliabilitiesBanksOtherMemberStatecurrenciestotal9CDeposits—restoftheworldBanksDKK8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksDKK8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIDKKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/91Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity12OtherliabilitiesBanksDKK9CDeposits—restoftheworldBanksSEK8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksSEK8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIISEK12OtherliabilitiesBanksSEK9CDeposits—restoftheworldBanksGBP8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksGBP8.2Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—liabilitiesarisingfromthecreditfacilityunderERMIIGBP12OtherliabilitiesBanksGBP9CDeposits—restoftheworldBanksOthercurrenciestotal8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksOthercurrenciestotal12OtherliabilitiesBanksOthercurrenciestotal9CDeposits—restoftheworldBanksUSD8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksUSD12OtherliabilitiesBanksUSDOfficialJournaloftheEuropeanUnionEN26.9.2003L241/92Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldBanksJPY8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksJPY12OtherliabilitiesBanksJPY9CDeposits—restoftheworldBanksCHF8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksCHF12OtherliabilitiesBanksCHF9CDeposits—restoftheworldBanksRemainingcurrenciescombined8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesBanksRemainingcurrenciescombined12OtherliabilitiesBanksRemainingcurrenciescombined9CDeposits—restoftheworldNon-banksAllcurrenciescombined8Liabilitiestonon-euroarearesidentsdenominatedineuroNon-banks8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banks12OtherliabilitiesNon-banks9CDeposits—restoftheworldNon-banksEuro8Liabilitiestonon-euroarearesidentsdenominatedineuroNon-banks12OtherliabilitiesNon-banksEuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/93Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldNon-banksOtherMemberStatecurrenciestotal8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksOtherMemberStatecurrenciestotal12OtherliabilitiesNon-banksOtherMemberStatecurrenciestotal9CDeposits—restoftheworldNon-banksDKK8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksDKK12OtherliabilitiesNon-banksDKK9CDeposits—restoftheworldNon-banksSEK8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksSEK12OtherliabilitiesNon-banksSEK9CDeposits—restoftheworldNon-banksGBP8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksGBP12OtherliabilitiesNon-banksGBP9CDeposits—restoftheworldNon-banksOthercurrenciestotal8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksOthercurrenciestotal12OtherliabilitiesNon-banksOthercurrenciestotalOfficialJournaloftheEuropeanUnionEN26.9.2003L241/94Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity9CDeposits—restoftheworldNon-banksUSD8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksUSD12OtherliabilitiesNon-banksUSD9CDeposits—restoftheworldNon-banksJPY8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksJPY12OtherliabilitiesNon-banksJPY9CDeposits—restoftheworldNon-banksCHF8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksCHF12OtherliabilitiesNon-banksCHF9CDeposits—restoftheworldNon-banksRemainingcurrenciescombined8.1Liabilitiestonon-euroarearesidentsdenominatedinforeigncurrency—deposits,balancesandotherliabilitiesNon-banksRemainingcurrenciescombined12OtherliabilitiesNon-banksRemainingcurrenciescombined11DebtsecuritiesissuedOtherMemberStatecurrenciestotaln/an/a11DebtsecuritiesissuedDKKn/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/95Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondance.LIABILITIESStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorCurrencyMaturity11DebtsecuritiesissuedSEKn/an/a11DebtsecuritiesissuedGBPn/an/a11DebtsecuritiesissuedOthercurrenciestotaln/an/a11DebtsecuritiesissuedUSDn/an/a11DebtsecuritiesissuedJPYn/an/a11DebtsecuritiesissuedCHFn/an/a11DebtsecuritiesissuedRemainingcurrenciescombinedn/an/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/96BRIDGINGTABLEFORMONEYANDBANKINGSTATISTICSCurrencybreakdown(Quarterlydata)Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2ALoans—domesticNon-MFIsOtherMemberStatecurrencies3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansOtherMemberStatecurrencies11OtherassetsDomesticNon-MFIsLoansOtherMemberStatecurrencies2ALoans—domesticNon-MFIsDKK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansDKK11OtherassetsDomesticNon-MFIsLoansDKK2ALoans—domesticNon-MFIsSEK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansSEK11OtherassetsDomesticNon-MFIsLoansSEK2ALoans—domesticNon-MFIsGBP3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansGBP11OtherassetsDomesticNon-MFIsLoansGBP2ALoans—domesticNon-MFIsOthercurrenciestotal3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansOthercurrenciestotal11OtherassetsDomesticNon-MFIsLoansOthercurrenciestotal2ALoans—domesticNon-MFIsUSD3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansUSD11OtherassetsDomesticNon-MFIsLoansUSDOfficialJournaloftheEuropeanUnionEN26.9.2003L241/97Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2ALoans—domesticNon-MFIsJPY3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansJPY11OtherassetsDomesticNon-MFIsLoansJPY2ALoans—domesticNon-MFIsCHF3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansCHF11OtherassetsDomesticNon-MFIsLoansCHF2ALoans—domesticNon-MFIsRemainingcurrenciescombined3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticLoansRemainingcurrenciescombined11OtherassetsDomesticNon-MFIsLoansRemainingcurrenciescombined2BLoans—otherparti-cipatingMemberStatesNon-MFIsOtherMemberStatecurrencies3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansOtherMemberStatecurrencies11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansOtherMemberStatecurrencies2BLoans—otherparti-cipatingMemberStatesNon-MFIsDKK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansDKK11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansDKK2BLoans—otherparti-cipatingMemberStatesNon-MFIsSEK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansSEK11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansSEKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/98Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2BLoans—otherparti-cipatingMemberStatesNon-MFIsGBP3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansGBP11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansGBP2BLoans—otherparti-cipatingMemberStatesNon-MFIsOthercurrenciestotal3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansOthercurrenciestotal11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansOthercurrenciestotal2BLoans—otherparti-cipatingMemberStatesNon-MFIsUSD3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansUSD11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansUSD2BLoans—otherparti-cipatingMemberStatesNon-MFIsJPY3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansJPY11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansJPY2BLoans—otherparti-cipatingMemberStatesNon-MFIsCHF3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansCHF11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansCHF2BLoans—otherparti-cipatingMemberStatesNon-MFIsRemainingcurrenciescombined3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesLoansRemainingcurrenciescombined11OtherassetsOtherparticipatingMemberStatesNon-MFIsLoansRemainingcurrenciescombinedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/99Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldEuroUpto1year4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansLoansUpto1year4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMII11OtherassetsRestoftheworldLoansEuroUpto1year2CLoans—restoftheworldOtherMemberStatecurrenciesUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldDKKUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldSEKUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/100Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldGBPUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldOthercurrenciestotalUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldUSDUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/101Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldJPYUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldCHFUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1year2CLoans—restoftheworldRemainingcurrenciescombinedUpto1year2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesUpto1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesUpto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/102Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldEuroOver1year4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansLoansOver1year11OtherassetsRestoftheworldLoansEuroOver1year2CLoans—restoftheworldOtherMemberStatecurrenciesOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOtherMemberStatecurrenciesOver1year11OtherassetsRestoftheworldLoansOtherMemberStatecurrenciesOver1year2CLoans—restoftheworldDKKOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansDKKOver1year11OtherassetsRestoftheworldLoansDKKOver1year2CLoans—restoftheworldSEKOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansSEKOver1year11OtherassetsRestoftheworldLoansSEKOver1year2CLoans—restoftheworldGBPOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansGBPOver1year11OtherassetsRestoftheworldLoansGBPOver1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/103Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldOthercurrenciestotalOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansOthercurrenciestotalOver1year11OtherassetsRestoftheworldLoansOthercurrenciestotalOver1year2CLoans—restoftheworldUSDOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansUSDOver1year11OtherassetsRestoftheworldLoansUSDOver1year2CLoans—restoftheworldJPYOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansJPYOver1year11OtherassetsRestoftheworldLoansJPYOver1year2CLoans—restoftheworldCHFOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansCHFOver1year11OtherassetsRestoftheworldLoansCHFOver1year2CLoans—restoftheworldRemainingcurrenciescombinedOver1year2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsLoansRemainingcurrenciescombinedOver1year11OtherassetsRestoftheworldLoansRemainingcurrenciescombinedOver1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/104Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldBanksAllcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoans4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansBanksLoans4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMIIBanks11OtherassetsRestoftheworldBanksLoans2CLoans—restoftheworldBanksEuro4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansBanksLoans4.2Claimsonnon-euroarearesidentsdenominatedineuro—claimsarisingfromthecreditfacilityunderERMIIBanks11OtherassetsRestoftheworldBanksLoansEuro2CLoans—restoftheworldBanksOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansOtherMemberStatecurrencies11OtherassetsRestoftheworldBanksLoansOtherMemberStatecurrencies2CLoans—restoftheworldBanksDKK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansDKK11OtherassetsRestoftheworldBanksLoansDKK2CLoans—restoftheworldBanksSEK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansSEK11OtherassetsRestoftheworldBanksLoansSEKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/105Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldBanksGBP2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansGBP11OtherassetsRestoftheworldBanksLoansGBP2CLoans—restoftheworldBanksOthercurrenciestotal2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansOthercurrenciestotal11OtherassetsRestoftheworldBanksLoansOthercurrenciestotal2CLoans—restoftheworldBanksUSD2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansUSD11OtherassetsRestoftheworldBanksLoansUSD2CLoans—restoftheworldBanksJPY2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansJPY11OtherassetsRestoftheworldBanksLoansJPY2CLoans—restoftheworldBanksCHF2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansCHF11OtherassetsRestoftheworldBanksLoansCHFOfficialJournaloftheEuropeanUnionEN26.9.2003L241/106Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldBanksRemainingcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksLoansRemainingcurrenciescombined11OtherassetsRestoftheworldBanksLoansRemainingcurrenciescombined2CLoans—restoftheworldNon-banksAllcurrenciescombined2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoans2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoans4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansNon-banksLoans11OtherassetsRestoftheworldNon-banksLoans2CLoans—restoftheworldNon-banksEuro4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansNon-banksLoans11OtherassetsRestoftheworldNon-banksLoansEuro2CLoans—restoftheworldNon-banksOtherMemberStatecurrencies2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansOtherMemberStatecurrenciesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/107Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity11OtherassetsRestoftheworldNon-banksLoansOtherMemberStatecurrencies2CLoans—restoftheworldNon-banksDKK2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansDKK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansDKK11OtherassetsRestoftheworldNon-banksLoansDKK2CLoans—restoftheworldNon-banksSEK2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansSEK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansSEK11OtherassetsRestoftheworldNon-banksLoansSEK2CLoans—restoftheworldNon-banksGBP2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansGBP2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansGBP11OtherassetsRestoftheworldNon-banksLoansGBPOfficialJournaloftheEuropeanUnionEN26.9.2003L241/108Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldNon-banksOthercurrenciestotal2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansOthercurrenciestotal2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansOthercurrenciestotal11OtherassetsRestoftheworldNon-banksLoansOthercurrenciestotal2CLoans—restoftheworldNon-banksUSD2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansUSD2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansUSD11OtherassetsRestoftheworldNon-banksLoansUSD2CLoans—restoftheworldNon-banksJPY2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansJPY2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansJPY11OtherassetsRestoftheworldNon-banksLoansJPYOfficialJournaloftheEuropeanUnionEN26.9.2003L241/109Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity2CLoans—restoftheworldNon-banksCHF2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansCHF2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansCHF11OtherassetsRestoftheworldNon-banksLoansCHF2CLoans—restoftheworldNon-banksRemainingcurrenciescombined2.1Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—receivablesfromtheIMFNon-banksLoansRemainingcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksLoansRemainingcurrenciescombined11OtherassetsRestoftheworldNon-banksLoansRemainingcurrenciescombined3ASecuritiesotherthanshares—domesticMFIsOtherMemberStatecurrencies3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesOtherMemberStatecurrencies11OtherassetsDomesticMFIsSecuritiesotherthansharesOtherMemberStatecurrencies3ASecuritiesotherthanshares—domesticMFIsDKK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesDKK11OtherassetsDomesticMFIsSecuritiesotherthansharesDKKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/110Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3ASecuritiesotherthanshares—domesticMFIsSEK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesSEK11OtherassetsDomesticMFIsSecuritiesotherthansharesSEK3ASecuritiesotherthanshares—domesticMFIsGBP3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesGBP11OtherassetsDomesticMFIsSecuritiesotherthansharesGBP3ASecuritiesotherthanshares—domesticMFIsOthercurrenciestotal3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesOthercurrenciestotal11OtherassetsDomesticMFIsSecuritiesotherthansharesOthercurrenciestotal3ASecuritiesotherthanshares—domesticMFIsUSD3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesUSD11OtherassetsDomesticMFIsSecuritiesotherthansharesUSD3ASecuritiesotherthanshares—domesticMFIsJPY3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesJPY11OtherassetsDomesticMFIsSecuritiesotherthansharesJPY3ASecuritiesotherthanshares—domesticMFIsCHF3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesCHF11OtherassetsDomesticMFIsSecuritiesotherthansharesCHFOfficialJournaloftheEuropeanUnionEN26.9.2003L241/111Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3ASecuritiesotherthanshares—domesticMFIsRemainingcurrenciescombined3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesRemainingcurrenciescombined11OtherassetsDomesticMFIsSecuritiesotherthansharesRemainingcurrenciescombined3ASecuritiesotherthanshares—domesticNon-MFIsOtherMemberStatecurrencies3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesOtherMemberStatecurrencies11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesOtherMemberStatecurrencies3ASecuritiesotherthanshares—domesticNon-MFIsDKK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesDKK11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesDKK3ASecuritiesotherthanshares—domesticNon-MFIsSEK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesSEK11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesSEK3ASecuritiesotherthanshares—domesticNon-MFIsGBP3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesGBP11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesGBP3ASecuritiesotherthanshares—domesticNon-MFIsOthercurrenciestotal3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesOthercurrenciestotal11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesOthercurrenciestotalOfficialJournaloftheEuropeanUnionEN26.9.2003L241/112Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3ASecuritiesotherthanshares—domesticNon-MFIsUSD3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesUSD11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesUSD3ASecuritiesotherthanshares—domesticNon-MFIsJPY3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesJPY11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesJPY3ASecuritiesotherthanshares—domesticNon-MFIsCHF3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesCHF11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesCHF3ASecuritiesotherthanshares—domesticNon-MFIsRemainingcurrenciescombined3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyDomesticSecuritiesotherthansharesRemainingcurrenciescombined11OtherassetsDomesticNon-MFIsSecuritiesotherthansharesRemainingcurrenciescombined3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsOtherMemberStatecurrencies3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesOtherMemberStatecurrencies11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesOtherMemberStatecurrencies3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsDKK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesDKK11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesDKKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/113Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsSEK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesSEK11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesSEK3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsGBP3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesGBP11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesGBP3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsOthercurrenciestotal3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesOthercurrenciestotal11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesOthercurrenciestotal3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsUSD3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesUSD11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesUSD3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsJPY3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesJPY11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesJPY3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsCHF3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesCHF11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesCHFOfficialJournaloftheEuropeanUnionEN26.9.2003L241/114Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesMFIsRemainingcurrenciescombined3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesRemainingcurrenciescombined11OtherassetsOtherparticipatingMemberStatesMFIsSecuritiesotherthansharesRemainingcurrenciescombined3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsOtherMemberStatecurrencies3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesOtherMemberStatecurrencies11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesOtherMemberStatecurrencies3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsDKK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesDKK11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesDKK3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsSEK3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesSEK11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesSEK3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsGBP3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesGBP11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesGBP3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsOthercurrenciestotal3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesOthercurrenciestotal11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesOthercurrenciestotalOfficialJournaloftheEuropeanUnionEN26.9.2003L241/115Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsUSD3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesUSD11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesUSD3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsJPY3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesJPY11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesJPY3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsCHF3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesCHF11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesCHF3BSecuritiesotherthanshares—otherparti-cipatingMemberStatesNon-MFIsRemainingcurrenciescombined3ClaimsoneuroarearesidentsdenominatedinforeigncurrencyOtherparticipatingMemberStatesSecuritiesotherthansharesRemainingcurrenciescombined11OtherassetsOtherparticipatingMemberStatesNon-MFIsSecuritiesotherthansharesRemainingcurrenciescombined3CSecuritiesotherthanshares—restoftheworldBanksAllcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthanshares4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansBanksSecuritiesotherthanshares11OtherassetsRestoftheworldBanksSecuritiesotherthansharesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/116Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3CSecuritiesotherthanshares—restoftheworldBanksEuro4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansBanksSecuritiesotherthanshares11OtherassetsRestoftheworldBanksSecuritiesotherthansharesEuro3CSecuritiesotherthanshares—restoftheworldBanksOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesOtherMemberStatecurrencies11OtherassetsRestoftheworldBanksSecuritiesotherthansharesOtherMemberStatecurrencies3CSecuritiesotherthanshares—restoftheworldBanksDKK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesDKK11OtherassetsRestoftheworldBanksSecuritiesotherthansharesDKK3CSecuritiesotherthanshares—restoftheworldBanksSEK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesSEK11OtherassetsRestoftheworldBanksSecuritiesotherthansharesSEK3CSecuritiesotherthanshares—restoftheworldBanksGBP2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesGBP11OtherassetsRestoftheworldBanksSecuritiesotherthansharesGBPOfficialJournaloftheEuropeanUnionEN26.9.2003L241/117Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3CSecuritiesotherthanshares—restoftheworldBanksOthercurrenciestotal2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesOthercurrenciestotal11OtherassetsRestoftheworldBanksSecuritiesotherthansharesOthercurrenciestotal3CSecuritiesotherthanshares—restoftheworldBanksUSD2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesUSD11OtherassetsRestoftheworldBanksSecuritiesotherthansharesUSD3CSecuritiesotherthanshares—restoftheworldBanksJPY2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesJPY11OtherassetsRestoftheworldBanksSecuritiesotherthansharesJPY3CSecuritiesotherthanshares—restoftheworldBanksCHF2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesCHF11OtherassetsRestoftheworldBanksSecuritiesotherthansharesCHF3CSecuritiesotherthanshares—restoftheworldBanksRemainingcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsBanksSecuritiesotherthansharesRemainingcurrenciescombined11OtherassetsRestoftheworldBanksSecuritiesotherthansharesRemainingcurrenciescombinedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/118Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3CSecuritiesotherthanshares—restoftheworldNon-banksAllcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthanshares4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansNon-banksSecuritiesotherthanshares11OtherassetsRestoftheworldNon-banksSecuritiesotherthanshares3CSecuritiesotherthanshares—restoftheworldNon-banksEuro4.1Claimsonnon-euroarearesidentsdenominatedineuro—balanceswithbanks,securityinvest-mentsandloansNon-banksSecuritiesotherthanshares11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesEuro3CSecuritiesotherthanshares—restoftheworldNon-banksOtherMemberStatecurrencies2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesOtherMemberStatecurrencies11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesOtherMemberStatecurrencies3CSecuritiesotherthanshares—restoftheworldNon-banksDKK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesDKK11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesDKK3CSecuritiesotherthanshares—restoftheworldNon-banksSEK2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesSEK11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesSEKOfficialJournaloftheEuropeanUnionEN26.9.2003L241/119Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3CSecuritiesotherthanshares—restoftheworldNon-banksGBP2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesGBP11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesGBP3CSecuritiesotherthanshares—restoftheworldNon-banksOthercurrenciestotal2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesOthercurrenciestotal11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesOthercurrenciestotal3CSecuritiesotherthanshares—restoftheworldNon-banksUSD2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesUSD11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesUSD3CSecuritiesotherthanshares—restoftheworldNon-banksJPY2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesJPY11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesJPY3CSecuritiesotherthanshares—restoftheworldNon-banksCHF2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesCHF11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesCHFOfficialJournaloftheEuropeanUnionEN26.9.2003L241/120Bridgingtableforthepurposesofmoneyandbankingstatistics.Item-by-itemcorrespondenceASSETSStocksRegulationECB/2001/13—Annex1—Table4AccountingbalancesheetformatItemDescriptionBreakdownItemDescriptionFurtherbreakdownprovidedSectorCurrencyMaturityResidenceSectorTypeCurrencyMaturity3CSecuritiesotherthanshares—restoftheworldNon-banksRemainingcurrenciescombined2.2Claimsonnon-euroarearesidentsdenominatedinforeigncurrency—balanceswithbanksandsecurityinvestments,externalloansandotherexternalassetsNon-banksSecuritiesotherthansharesRemainingcurrenciescombined11OtherassetsRestoftheworldNon-banksSecuritiesotherthansharesRemainingcurrenciescombinedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/121ANNEXI,AUXILIARYTABLETABLE1(Stocks)DatarequiredtobeprovidedatmonthlyfrequencyBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs,ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)LIABILITIES8.Currencyincirculation19.Deposits2.15.12.15.162.272.278.12.3122.3128.22.42.4122.52.5335.25.27710.110.110.210.210.410.41212upto1year68.18.212OfficialJournaloftheEuropeanUnionEN26.9.2003L241/122BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs,ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)over1year68.18.2129eEuro2.12.12.22.22.32.32.42.42.52.5335.25.210.110.110.210.210.410.412129.1eOvernight5.15.25.25.25.25.25.15.25.25.25.25.21212121212121212121212129.2eWithagreedmaturityupto1year5.15.25.25.25.25.25.15.25.25.25.25.2121212121212121212121212over1andupto2years5.15.25.25.25.25.25.15.25.25.25.25.2121212121212121212121212over2years5.15.25.25.25.25.25.15.25.25.25.25.2121212121212121212121212OfficialJournaloftheEuropeanUnionEN26.9.2003L241/123BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs,ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)9.3eRedeemableatnoticeupto3monthsn/an/an/an/an/an/an/an/an/an/an/an/aover3monthsn/an/an/an/an/an/an/an/an/an/an/an/aofwhichover2years9.4eRepos5.15.25.25.25.25.25.15.25.25.25.25.21212121212121212121212129xForeigncurrencies9.1xOvernight7777777777771212121212121212121212129.2xWithagreedmaturityupto1year777777777777121212121212121212121212over1andupto2years777777777777121212121212121212121212over2years777777777777121212121212121212121212OfficialJournaloftheEuropeanUnionEN26.9.2003L241/124BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs,ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)9.3xRedeemableatnoticeupto3monthsn/an/an/an/an/an/an/an/an/an/an/an/aover3monthsn/an/an/an/an/an/an/an/an/an/an/an/aofwhichover2years9.4xRepos77777777777712121212121212121212121210.MMFshares/unitsn/a11.Debtsecuritiesissued11eEuroupto1year4over1andupto2yearsn/aOfficialJournaloftheEuropeanUnionEN26.9.2003L241/125BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs,ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)over2yearsn/a11xForeigncurrenciesupto1yearn/aover1andupto2yearsn/aover2yearsn/a12.Capitalandreserves(11)1213141513.Remainingliabilities10.31213CB3.CounterpartofSDRs(2)9NumbersincellsrefertotheaccountingitemsasdefinedinGuidelineECB/2002/10of5December2002onthelegalframeworkforaccountingandfinancialreportingintheEuropeanSystemofCentralBanks.(1)Reserverequirements.(2)Specialdrawingrights.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/126BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIs(a)Non-MFIsMFIs(j)Non-MFIsGeneralgovern-ment(b)OtherresidentsectorsGeneralgovern-ment(k)OtherresidentsectorsTotal(c)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(d)Insur-ancecorpora-tionsandpensionfunds(S.125)(e)Non-finan-cialcorpora-tions(S.11)(f)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Total(l)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(m)Insur-ancecorpora-tionsandpensionfunds(S.125)(n)Non-finan-cialcorpora-tions(S.11)(o)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Consumercredit(g)Lendingforhousepurchase(h)Other(residual)(i)Consumercredit(p)Lendingforhousepurchase(q)Other(residual)(r)ASSETS1.Cash2.2111e.ofwhicheuro112.Loans3333332.15.18115.18112.25.2115.2114.15.35.34.25.45.4115.55.55.65.6669.29.29.39.39.59.51111upto1year3333333333332.11111111111111111111111112.24.14.211over1yearandupto5years3333333333332.21111111111111111111111114.1over5years33333333333311111111111111111111111111OfficialJournaloftheEuropeanUnionEN26.9.2003L241/127BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIs(a)Non-MFIsMFIs(j)Non-MFIsGeneralgovern-ment(b)OtherresidentsectorsGeneralgovern-ment(k)OtherresidentsectorsTotal(c)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(d)Insur-ancecorpora-tionsandpensionfunds(S.125)(e)Non-finan-cialcorpora-tions(S.11)(f)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Total(l)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(m)Insur-ancecorpora-tionsandpensionfunds(S.125)(n)Non-finan-cialcorpora-tions(S.11)(o)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Consumercredit(g)Lendingforhousepurchase(h)Other(residual)(i)Consumercredit(p)Lendingforhousepurchase(q)Other(residual)(r)2e.ofwhicheuro811111111118111111111111113.Securitiesotherthanshares2.24.1113e.Euro77778118111111upto1year66771111over1andupto2years66771111over2years667711113x.Foreigncurrenciesnocell333311111111upto1year331111over1andupto2years331111OfficialJournaloftheEuropeanUnionEN26.9.2003L241/128BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)MFIs(a)Non-MFIsMFIs(j)Non-MFIsGeneralgovern-ment(b)OtherresidentsectorsGeneralgovern-ment(k)OtherresidentsectorsTotal(c)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(d)Insur-ancecorpora-tionsandpensionfunds(S.125)(e)Non-finan-cialcorpora-tions(S.11)(f)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Total(l)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(m)Insur-ancecorpora-tionsandpensionfunds(S.125)(n)Non-finan-cialcorpora-tions(S.11)(o)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Consumercredit(g)Lendingforhousepurchase(h)Other(residual)(i)Consumercredit(p)Lendingforhousepurchase(q)Other(residual)(r)over2years3311114.MMFshares/units1111115.Sharesandotherequity611611119.19.111116.Fixedassets117.Remainingassets9.411CB1.Gold&goldreceiv.(onlymonetarygold)1CB2.ReceivablesfromIMF—drawingrights,SDRs,otherclaims2.1NumbersincellsrefertotheaccountingitemsasdefinedinGuidelineECB/2002/10of5December2002onthelegalframeworkforaccountingandfinancialreportingintheEuropeanSystemofCentralBanks.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/129TABLE2SectorbreakdownDatatobeprovidedataquarterlyfrequencyBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernment(S.13)Otherresidentsectors(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(h)Insurancecorpora-tionsandpensionfunds(S.125)(i)Non-finan-cialcorpora-tions(S.11)(j)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(s)Insurancecorpora-tionsandpensionfunds(S.125)(t)Non-finan-cialcorpora-tions(S.11)(u)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(v)Generalgovern-ment(y)Otherresi-dentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)LIABILITIES8.Currencyincirculation9.DepositsMMM6668.18.18.18.21212129.1.OvernightM5.15.15.1MMMMMM5.15.15.1MMMMM7777771212121212129.2.WithagreedmaturityM5.15.15.1MMMMMM5.15.15.1MMMMM7777771212121212129.3.RedeemableatnoticeMn/an/an/aMMMMMMn/an/an/aMMMMM9.4.ReposM5.15.15.1MMMMMM5.15.15.1MMMMM77777712121212121210.MMFshares/unitsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/130BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernment(S.13)Otherresidentsectors(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(h)Insurancecorpora-tionsandpensionfunds(S.125)(i)Non-finan-cialcorpora-tions(S.11)(j)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(s)Insurancecorpora-tionsandpensionfunds(S.125)(t)Non-finan-cialcorpora-tions(S.11)(u)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(v)Generalgovern-ment(y)Otherresi-dentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)11.Debtsecuritiesissued12.Capitalandreserves13.RemainingliabilitiesASSETS1.Cash2.LoansM3MM3MM2.22.12.2884.12.24.111114.24.1111111upto1year333MMMM333MMMM888888111111111111over1andupto5years333MMMM333MMMM888888111111111111over5years333MMMM333MMMM8888881111111111113.SecuritiesotherthansharesM3MM3MM2.22.22.2774.14.14.1881111111111OfficialJournaloftheEuropeanUnionEN26.9.2003L241/131BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernment(S.13)Otherresidentsectors(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(h)Insurancecorpora-tionsandpensionfunds(S.125)(i)Non-finan-cialcorpora-tions(S.11)(j)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(s)Insurancecorpora-tionsandpensionfunds(S.125)(t)Non-finan-cialcorpora-tions(S.11)(u)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(v)Generalgovern-ment(y)Otherresi-dentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)upto1year333333n/a333333n/a777777777777888111111888111111111111111111over1year333333n/a333333n/a7777777777778881111118881111111111111111114.MMFshares/units5.SharesandotherequityM111111M111111M6.Fixedassets7.RemainingassetsNumbersincellsrefertotheaccountingitemsasdefinedinGuidelineECB/2002/10of5December2002onthelegalframeworkforaccountingandfinancialreportingintheEuropeanSystemofCentralBanks.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/132TABLE3CountrybreakdownDatatobeprovidedataquarterlyfrequencyBalancesheetitemsB.OtherparticipatingMemberStates(i.e.excludingdomesticsector)+partofC.Restoftheworld(MemberStates)PartofC.Restoftheworld(excludingMemberStates)BEDKDEGRESFRIEITLUNLATPTFISEGBTotalLIABILITIES8.Currencyincirculation9.Depositsa.fromMFIs2.162.12.12.12.12.12.12.12.12.12.12.16662.28.12.22.22.22.22.22.22.22.22.22.22.28.18.18.12.38.22.32.32.32.32.32.32.32.32.32.32.38.28.28.22.4122.42.42.42.42.42.42.42.42.42.42.412122.52.52.52.52.52.52.52.52.52.52.52.533333333333377777777777710.110.110.110.110.110.110.110.110.110.110.110.110.410.210.410.410.410.410.410.410.410.410.410.41210.41212121212121212121212b.fromnon-MFIs5.165.15.15.15.15.15.15.15.15.15.15.16665.28.15.25.25.25.25.25.25.25.25.25.25.28.18.18.17127777777777712121212121212121212121212121210.MMFshares/units11.Debtsecuritiesissued12.Capitalandreserves13.RemainingliabilitiesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/133BalancesheetitemsB.OtherparticipatingMemberStates(i.e.excludingdomesticsector)+partofC.Restoftheworld(MemberStates)PartofC.Restoftheworld(excludingMemberStates)BEDKDEGRESFRIEITLUNLATPTFISEGBTotalASSETS1.Cash2.Loansa.toMFIs32.2333333333332.22.22.25.14.15.15.15.15.15.15.15.15.15.15.15.14.14.14.15.24.25.25.25.25.25.25.25.25.25.25.25.24.24.2115.3115.35.35.35.35.35.35.35.35.35.35.311115.45.45.45.45.45.45.45.45.45.45.45.45.55.55.55.55.55.55.55.55.55.55.55.55.65.65.65.65.65.65.65.65.65.65.65.66666666666669.39.29.39.39.39.39.39.39.39.39.39.39.59.39.59.59.59.59.59.59.59.59.59.5119.51111111111111111111111b.tonon-MFIs32.2333333333332.22.22.184.1888888888884.14.12.21111111111111111111111111111114.1113.Securitiesotherthansharesa.issuedbyMFIs32.2333333333332.22.22.264.1666666666664.14.14.171177777777777111111111111111111111111111111upto1year32.2333333333332.22.264.1666666666664.14.1711777777777771111111111111111111111111111over1andupto2years32.2333333333332.22.264.1666666666664.14.1711777777777771111111111111111111111111111over2years32.2333333333332.22.264.1666666666664.14.1711777777777771111111111111111111111111111OfficialJournaloftheEuropeanUnionEN26.9.2003L241/134BalancesheetitemsB.OtherparticipatingMemberStates(i.e.excludingdomesticsector)+partofC.Restoftheworld(MemberStates)PartofC.Restoftheworld(excludingMemberStates)BEDKDEGRESFRIEITLUNLATPTFISEGBTotalb.issuedbynon-MFIs32.2333333333332.22.22.274.1777777777774.14.14.1811888888888881111111111111111111111111111114.MMFshares/units111111111111111111111111111111115.Sharesandotherequity6666666666666111111119.111111111111111111111116.Fixedassets7.RemainingassetsNumbersincellsrefertotheaccountingitemsasdefinedinGuidelineECB/2002/10of5December2002onthelegalframeworkforaccountingandfinancialreportingintheEuropeanSystemofCentralBanks.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/135TABLE4CurrencybreakdownDatatobeprovidedataquarterlyfrequencyBalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatecurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedLIABILITIES9.DepositsA.Domestica.toMFIsMM777777777121212121212121212b.tonon-MFIsM5.177777777712121212121212121212B.OtherparticipatingMemberStatesa.toMFIsMM777777777121212121212121212b.tonon-MFIsM5.177777777712121212121212121212C.Restoftheworldi.upto1yearM68.18.18.18.18.18.18.18.18.1128.28.28.28.28.28.28.28.28.2121212121212121212ii.over1yearM68.18.18.18.18.18.18.18.18.1128.28.28.28.28.28.28.28.28.2121212121212121212a.tobanks668.18.18.18.18.18.18.18.18.18.1128.28.28.28.212121212128.21212121212b.tonon-banks668.18.18.18.18.18.18.18.18.18.1121212121212121212121210.MMFshares/unitsM11.DebtsecuritiesissuedMMn/an/an/an/an/an/an/an/an/a12.+13.RemainingliabilitiesMOfficialJournaloftheEuropeanUnionEN26.9.2003L241/136BalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatecurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedASSETS2.LoansA.Domestica.toMFIsMb.tonon-MFIsMM333333333111111111111111111B.OtherparticipatingMemberStatesa.toMFIsMb.tonon-MFIsMM333333333111111111111111111C.Restoftheworldi.upto1yearM4.12.12.12.12.12.12.12.12.12.14.22.22.22.22.22.22.22.22.22.211111111111111111111ii.over1yearM4.12.22.22.22.22.22.22.22.22.211111111111111111111a.tobanks2.24.12.22.22.22.22.22.22.22.22.24.14.21111111111111111114.21111b.tonon-banks2.14.12.12.12.12.12.12.12.12.12.12.2112.22.22.22.22.22.22.22.22.24.1111111111111111111113.SecuritiesotherthansharesA.Domestica.issuedbyMFIsMM333333333111111111111111111b.issuedbynon-MFIsMM333333333111111111111111111OfficialJournaloftheEuropeanUnionEN26.9.2003L241/137BalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatecurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedB.OtherparticipatingMemberStatesa.issuedbyMFIsMM333333333111111111111111111b.issuedbynon-MFIsMM333333333111111111111111111C.Restoftheworlda.issuedbybanks2.24.12.22.22.22.22.22.22.22.22.24.11111111111111111111111b.issuedbynon-banks2.24.12.22.22.22.22.22.22.22.22.24.111111111111111111111114.MMFshares/unitsA.DomesticMB.OtherparticipatingMemberStatesMC.RestoftheworldM5.+6.+7.RemainingassetsMNumbersincellsrefertotheaccountingitemsasdefinedinGuidelineECB/2002/10of5December2002onthelegalframeworkforaccountingandfinancialreportingintheEuropeanSystemofCentralBanks.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/138ANNEXIICOMPARISONBETWEENACCOUNTINGANDSTATISTICALDATAINRESPECTOFTHEEUROSYSTEMBALANCESHEETCOMPILERS'GUIDETOACHECKINGPROCEDUREBETWEENACCOUNTINGANDSTATISTICALDATA1.ThisAnnexdescribestheproceduretobefollowedbycompilersoftheEuropeanCentralBank's(ECB's)/nationalcentralbanks'(NCBs')balancesheetsinordertomonitortheconsistencybetweentheEurosystem'send-monthaggregatedbalancesheetforstatisticalpurposesanditsweeklyfinancialstatement(WFS).AcomparisonismadebetweentwotablesoftheECBMonthlyBulletin:Table1.1containingaccountingdata(‘ConsolidatedfinancialstatementoftheEurosystem’)andTable2.1containingstatisticaldata(‘AggregatedbalancesheetoftheEurosystem’).2.Alistofconsistencycheckshasbeenmade(seeAppendix1).Ifthereareanydiscrepanciesbetweenthetwosetsofdata,thesemustbeexplained.Appendix2providesexplanatorynotesregardingthesechecks.ThestatisticalaggregatesofTable2.1usedinthecomparisonsarelistedinAppendix3,whichprovidesalinkbetweentheseaggregatesandtheelementarybalancesheetdata(1).Asregardsthedescriptionofaccountingdata,GuidelineECB/2002/10of5December2002onthelegalframeworkforaccountingandfinancialreportingintheEuropeanSystemofCentralBanksprovidescompletebackgroundinformationonthestructure,accountingconventionsusedinandcontentoftheWFSs.3.Compilersarerequestedtoperformthesechecksonamonthlybasis,toensureconsistencybetweentheelementarydataoftheNCBs,country-by-country,andtheECBbalancesheet.ItisunderstoodthatapreciselinkbetweenthetwosetsofdataispossibleonlywhentheclosingdateoftheaccountingWFSmatchesthereferencedateofthestatisticalreports(i.e.end-month).Intheotherreportingperiods,thesecheckswillensureclosebutnotperfectconsistencybetweentheaccountingandstatisticaldata.Inthosereportingperiodsinwhichthetwodatesdonotcoincide,NCBsmaymakeacomparisonofthestatisticaldatawiththe‘dailybalancesheet'producedasatthelastworkingdayofthemonth.4.CompilersarerequestedtonotifytheECB(MoneyandBankingStatisticsDivision(MBSD))oftheoutcomeofthesechecks.Thenotificationshouldbetransmittedbeforeortogetherwiththestatisticaldata,i.e.bythefifteenthworkingdayafterthereferencedate.Ifthechecksidentifydiscrepancies,compilersarerequestedtosendtheMBSDanexplanatorynote,whichshouldatleastcontainadescriptionofthechecksinvolved,thenatureofthediscrepancies,thepossibleimpactonpastdataseriesandtheexpectedfuturetrendofthediscrepancyasthiswillappearinfuturereports.5.InordertominimisetheburdenontheNCBs,itisrecommendedthatafullexplanatorynoteshouldbecompiledinacompleteanddetailedmannernormallyonlyonceayear.Intheinterimmonths,NCBsareonlyrequiredtocompleteasimplifiedversionoftheexplanatorynoteinwhichtheysimplyflagthestructuraldifferencesbetweentheWFSandthestatisticalreport.Asaguide,theexplanatorynotesshouldbecompiledaccordingtotheattachedtemplates.Thefirsttemplate(Appendix4)showsinfulltheoutcomeofconsistencychecks.Thesecondtemplate(Appendix5)showsinasimplifiedmannertheoutcomeofthechecks.6.ItisimportantthatallNCBs(andtheECB'sDirectorateInternalFinance)sendfullexplanatorynotesatthesametimeoftheyear.ThiswillallowtheMBSDtoprepareonceayearadetailedreportdescribingthediscrepanciesidentified.Fortheyear2002,thefollowingtimetableshowswhichtemplateisrecommendedtobeusedandwhen.Inparticular,thenextcomprehensivetemplateshouldpreferablybesentinDecember2003withreferencetoend-November2003data.ReportingperiodLastWFSofthemonthDatesofWFSandofstatisticalreportscoincideTypeoftemplateJanuary200331-Jan-2003YesSimplifiedFebruary200328-Feb-2003YesSimplifiedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/139(1)AfulldescriptionoftheelementarybalancesheetdataistobefoundinRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,AnnexI,PartIII,OJL333,17.12.2001,asamendedbyRegulationECB/2002/8,21.11.2002,OJL330,6.12.2002,p.29.ReportingperiodLastWFSofthemonthDatesofWFSandofstatisticalreportscoincideTypeoftemplateMarch200328-Mar-2003NoSimplifiedApril200325-Apr-2003NoSimplifiedMay200330-May-2003YesSimplifiedJune200327-Jun-2003NoSimplifiedJuly200325-Jul-2003NoSimplifiedAugust200329-Aug-2003YesSimplifiedSeptember200326-Sep-2003NoSimplifiedOctober200331-Oct-2003YesSimplifiedNovember200328-Nov-2003YesComprehensiveDecember200326-Dec-2003NoSimplifiedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/140Appendix1DescriptionofthechecksCheckNoItemofTable2.1oftheMonthlyBulletinRelationshipItemofTable1.1oftheMonthlyBulletinLiabilities1Currencyincirculation(1)>=Banknotesincirculation(1)2Depositsofeuroarearesidents(2)>=<Liabilitiestoeuroareacreditinstitutionsineuro(2)+otherliabilitiestoeuroareacreditinstitutionsineuro(8)+liabilitiestoothereuroarearesidentsineuro(10)+liabilitiestoeuroarearesidentsinforeigncurrency(12)3Depositsofeuroarearesidents,ofwhichmonetaryfinancialinstitutions(MFIs)(3)>=<Liabilitiestoeuroareacreditinstitutionsineuro(2)+otherliabilitiestoeuroareacreditinstitutionsineuro(8)4Depositsofeuroarearesidents,ofwhichcentralgovernment(4)+othergeneralgovernment/othereuroarearesidents(5)=<Liabilitiestoothereuroarearesidentsineuro(10)+liabilitiestoeuroarearesidentsinforeigncurrency(12)5Debtsecuritiesissued(6)=Debtcertificatesissued(9)6Capitalandreserves(7)>=Capitalandreserves(17)+revaluationaccounts(16)7Externalliabilities(8)≈Liabilitiestonon-euroarearesidentsineuro(11)+liabilitiestonon-euroarearesidentsinforeigncurrency(13)+counterpartofspecialdrawingrightsallocatedbytheInternationalMonetaryFund(14)8Remainingliabilities(9)≈Otherliabilities(15)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/141DescriptionofthechecksCheckNoItemofTable2.1oftheMonthlyBulletinRelationshipItemofTable1.1oftheMonthlyBulletinAssets9Loanstoeuroarearesidents(1)>=Lendingtoeuroareacreditinstitutionsineuro(5)+otherclaimsoneuroareacreditinstitutionsineuro(12)+generalgovernmentdebtineuro(14)10Loanstoeuroarearesidents,ofwhichMFIs(2)>=Lendingtoeuroareacreditinstitutionsineuro(5)+otherclaimsoneuroareacreditinstitutionsineuro(12)11Loanstoeuroarearesidents,ofwhichgeneralgovernment(3)>=Generalgovernmentdebtineuro(14)12Holdingsofsecuritiesotherthansharesissuedbyeuroarearesidents(5)>=Securitiesofeuroarearesidentsineuro(13)13Loanstoeuroarearesidents,ofwhichothereuroarearesidents(4)+holdingsofshares/otherequityissuedbyeuroarearesidents(9)+fixedassets(13)+remainingassets(14)≈Otherassets(15)+claimsoneuroarearesidentsinforeigncurrency(3)14Externalassets(12)>=Goldandgoldreceivables(1)+claimsonnon-euroarearesidentsinforeigncurrency(2)+claimsonnon-euroarearesidentsineuro(4)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/142Appendix2CHECKSEXPLANATORYNOTESLiabilitiesCheckNo1Currencyincirculation:Thestatisticalcategory‘currencyincirculation’shouldslightlyexceedtheaccountingcategory‘banknotesincirculation’duetotheinclusionofcoinsissuedbycentralgovernmentintheformerbutnotinthelatter.CheckNo2Depositsofeuroarearesidents:Thestatisticalcategory‘depositsofeuroarearesidents’shouldbelargerthanthesumoftheaccountingitems‘liabilitiestoeuroareacreditinstitutionsineuro’,‘otherliabilitiestoeuroareacreditinstitutionsineuro’,‘liabilitiestoothereuroarearesidentsineuro’and‘liabilitiestoeuroarearesidentsinforeigncurrency’.Thisistheeffectoftheinclusionofintra-systempositions,atanaggregatedlevel,withinthestatisticalcategory(recordedonagrossbasis),buttheirexclusionfromtheaccountingitems(1).However,theaccountingitemsincludetheintra-Eurosystempositionsrepresentingthecounterparttotheeurobanknoteadjustmentswhichisrecordedunder‘remainingassets/liabilities’forstatisticalpurposes.Hence,thestatisticalcategorymayasaresultbesmallerthanthesumoftheabove-mentionedaccountingitems.Differencesmayalsoariseasbalancesinforeigncurrencyarerevaluedatadifferentfrequency(quarterlyasregardstheaccountingdata,monthlyasregardsthestatisticaldata).CheckNo3Depositsofeuroarearesidents,ofwhichmonetaryfinancialinstitutions(MFIs):Thischeckshouldseparatelyidentifytheimpactoftheinclusionofintra-systembalancesonagrossbasiswithinthestatisticalcategory,buttheirexclusionfromtheaccountingcategories(1).Inprinciple,asmentionedabove,thestatisticaldatashouldbelargerthantheaccountingdata.However,assaidabove,thedifferentclassificationofthecounterparttotheeurobanknotesadjustmentsmayreversethisrelationship.Moreover,onlythestatisticalaggregateincludesliabilitiestofinancialcounterpartiesinforeigncurrency.CheckNo4Depositsofothereuroarearesidents:Thesumofthestatisticalcategoriesrepresentingdepositsplacedbygeneralgovernmentandbyotherresidentsshouldbesmallerthanthesumoftheaccountingcategoriesforliabilitiestoothereuroarearesidentsineuro(non-creditinstitutions)andliabilitiestoeuroarearesidentsinforeigncurrency,duetotheinclusionofliabilitiestocreditinstitutionsinforeigncurrencyonlyintheaccountingdata.CheckNo5Debtsecuritiesissued:Thestatisticalcategory‘debtsecuritiesissued’shouldequaltheaccountingcategory‘debtcertificatesissued’.CheckNo6Capitalandreserves:Thestatisticalcategory‘capitalandreserves’maydifferslightlyfromtheaccountingoneandthedifferencewillbeexplainedbytherevaluationeffectwhichtakesplaceonaquarterlybasisinsomeNCBs.Moreover,adifferencearisesastheaccountingbalancesheetitemprofitsnotyetallocatedandsomeoftheitemprovisionsaccountarebothrecordedasasubsetoftheresidualitemintheaccountingdata,butarepartofthestatisticaldefinitionof‘capitalandreserves’.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/143(1)However,fromanationalperspective,thiseffectshouldnotbepresent,sincebothsetsofdataarereportedonagrossbasiswhilstonlyaccountingdataareconsolidatedbytheEuropeanCentralBank(andintra-systempositionsarenettedout)forthepurposeoftheweeklyfinancialstatement.CheckNo7Externalliabilities:Thestatisticalcategory‘externalliabilities’shouldbeapproximatelythesameasthesumofliabilitiestonon-euroarearesidentsineuroandinforeigncurrencyandthecounterpartofspecialdrawingrightsallocatedbytheInternationalMonetaryFund.Thetwovaluescanonlydifferduetodifferentvaluationperiodicity.CheckNo8Residualitem:Anydifferencebetweenthestatisticalcategory‘remainingliabilities’andtheaccountingcategory‘otherliabilities’mightbeexplainedbythedifferencesidentifiedelsewhereinthebalancesheet.AssetsCheckNo9Loanstoeuroarearesidents:SeeexplanatorynotestoChecksNos10and11.CheckNo10LoanstoMFIsresidentintheeuroarea:Thestatisticalcategory‘loanstoeuroarearesidents,ofwhichMFIs’shouldbelargerthanthesumofaccountingitems‘lendingtoeuroareacreditinstitutionsineuro’and‘otherclaimsoneuroareacreditinstitutionsineuro’.Anydifferencemustbeduemainlytointra-systempositionsbeingreportedgrossinthestatisticaldata,butnettedoutfromtheaccountingreport(seealsoliabilities)(2).Moreover,accountingdatadonotincludebalancesinforeigncurrency.CheckNo11Loanstogeneralgovernmentsresidentintheeuroarea:Theaccountingandthestatisticalcategoriesshouldcoincidealmostperfectlyalthoughthestatisticalcategoryisanall-currencyconceptandmaybelargerthantheaccountingcategory,whichreferstoloansdenominatedineuroonly.CheckNo12Holdingsofsecuritiesotherthansharesissuedbyeuroarearesidents:Intheory,thestatisticalcategory‘securitiesotherthansharesissuedbyeuroarearesidents’shouldbelargerthantheaccountingcategory‘securitiesofeuroarearesidentsineuro’becausetheaccountingcategorydoesnotincludeholdingsofsecuritiesdenominatedinforeigncurrencyandsomeothersecuritiesholdingsareclassifiedunder‘otherassets’(forstaffpensionfunds,investmentofowncapital,etc.).CheckNo13Residualitem:SeeexplanatorynotetoCheckNo8.CheckNo14Externalassets:Thestatisticalcategory‘externalassets’shouldbeslightlylargerthanthesumoftheaccountingcategories‘goldandgoldreceivables’and‘claimsonnon-euroarearesidentsinforeigncurrencyandineuro’,becausesomesharesandotherequityandcash(banknotes)inforeigncurrencyareincludedonlyintheformer.Thetwovaluescanalsodifferduetodifferentvaluationperiodicity.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/144(2)However,fromanationalperspective,thiseffectshouldnotbepresent,sincebothsetsofdataarereportedonagrossbasiswhilstonlyaccountingdataareconsolidatedbytheEuropeanCentralBank(andintra-systempositionsarenettedout)forthepurposeoftheweeklyfinancialstatement.Appendix3Linkbetweentheitemsoftable2.1oftheECBBulletinandtheitemsoftable1ofthemonthlystatisticalreportsECBMonthlyBulletin—Table2.1itemsRegulationECB/2001/13—Table1itemsASSETSASSETS1Loanstoeuroarearesidents2Loans—domesticandotherparticipatingMemberStates2ofwhich:monetaryfinancialinstitutions(MFIs)2Loans—MFIs—domesticandotherparticipatingMemberStates3ofwhich:generalgovernment2Loans—generalgovernment—domesticandotherparticipatingMemberStates4ofwhich:othereuroarearesidents2Loans—otherresidents—domesticandotherparticipatingMemberStates5Holdingsofsecuritiesotherthanshares3Securitiesotherthanshares—domesticandotherparticipatingMemberStates6ofwhich:MFIs3Securitiesotherthanshares—MFIs—domesticandotherparticipatingMemberStates7ofwhich:generalgovernment3Securitiesotherthanshares—generalgovernment—domesticandotherparticipatingMemberStates8ofwhich:othereuroarearesidents3Securitiesotherthanshares—otherresidents—domesticandotherparticipatingMemberStates9Holdingsofshares/otherequity5Sharesandotherequity—domesticandotherparticipatingMemberStates10ofwhich:MFIs5Sharesandotherequity—MFIs—domesticandotherparticipatingMemberStates11ofwhich:othereuroarearesidents5Sharesandotherequity—otherresidents—domesticandotherparticipatingMemberStates12Externalassets1-1e‘Cash(allcurrencies)’minus‘cash—ofwhicheuro’2Loans—restoftheworld3Securitiesotherthanshares—restoftheworld5Sharesandotherequity—restoftheworldCB1GoldandgoldreceivablesCB2ReceivablesfromInternationalMonetaryFund13Fixedassets6Fixedassets14Remainingassets7Remainingassets1eCash—ofwhicheuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/145ECBMonthlyBulletin—Table2.1itemsRegulationECB/2001/13—Table1itemsLIABILITIESLIABIL-ITIES1Currencyincirculation8Currencyincirculation2Depositsofeuroarearesidents9Deposits(allcurrencies)—domesticandotherparticipatingMemberStates3ofwhich:MFIs9Deposits(allcurrencies)—MFIs—domesticandotherparticipatingMemberStates4ofwhich:centralgovernment9Deposits(allcurrencies)—centralgovernment—domesticandotherparticipatingMemberStates5ofwhich:othergeneralgovernment/othereuroarearesidents9Deposits(allcurrencies)—othergeneralgovernmentandotherresidents—domesticandotherparticipatingMemberStates6Debtsecuritiesissued11Debtsecuritiesissued7Capitalandreserves12Capitalandreserves8Externalliabilities2Deposits(allcurrencies)—restoftheworldCB3Counterpartofspecialdrawingrights9Remainingliabilities13RemainingliabilitiesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/146Appendix4TemplatefortheannualcomprehensiveexplanatorynoteonconsistencychecksNameofthenationalcentralbank:…Consistencychecksfortheend-monthof:…Outcomeoftheconsistencychecks:Allchecksmeet/donotmeetthelinearrelationshipsidentifiedinAnnexII(pleaseexplainanycaseswherethelinearrelationshipsdonothold).Thediscrepanciesidentifiedbetweenstatisticalandaccountingdatacanbeexplainedbythefollowingfactors(oneormoreofthefactorsmightnotberelevant).DiscrepanciesduetorevisionsThediscrepancy/discrepanciesidentifiedinCheckNo(s)…is/areduetothefollowingrevisionsmadetothestatisticaldatasubsequenttothepublicationoftheaccountingdataoftheweeklyfinancialstatement:…Ifapplicable,impactonpastdataseries:…One-offrevisionorregularrevision?Ifregularrevision,pleaseindicateorderofmagnitude:…Discrepanciesduetodifferentpresentationandclassificationrules1.Thediscrepancy/discrepanciesidentifiedinCheckNo(s)…is/areduetodifferentpresentationrules:theaccountingreportsarepresentedonaconsolidatedbasis,whilestatisticalreportsareshownintermsofaggregatebalancesheet.Thisdifferenceinthepresentationrulesusedaffectstheresultsofthechecksinvolvingintra-systempositions(CheckNos2,3,9and10).Inthesecasesstatisticaldatarecordmuchlargeramountsthanaccountingdata.Example:Thetreatmentofpositionsvis-à-visotherEurosystemnationalcentralbanksexplainsthedifferenceofEUR…millioninCheckNo(s)…Ifapplicable,impactonpastdataseries:…One-offrevisionorregularrevision?Ifregularrevision,pleaseindicateorderofmagnitude:…2.Thediscrepancy/discrepanciesidentifiedinCheckNo(s)…is/areduetodifferentclassificationcriteria.Example:InCheckNo6‘capitalandreserves’profitsnotyetallocatedandsomeoftheprovisionsaccountarerecordedintheresidualitemintheaccountingdata,butarepartofthestatisticaldefinitionof‘capitalandreserves’.Example:InCheckNo1‘currencyincirculation’,coinsissuedbycentralgovernmentareincludedinthestatisticaldatabutnotinthecorrespondingaccountingitem.Ifapplicable,impactonpastdataseries:…One-offrevisionorregularrevision?Ifregularrevision,pleaseindicateorderofmagnitude:…Anyotherdiscrepancies,includingreportingerrorsThediscrepancy/discrepanciesidentifiedinCheckNo(s)…is/areduetomisreporting,i.e.datareportedwronglyonaccountofhumanerrorand/orotherreasons.Ifapplicable,impactonpastdataseries:…OfficialJournaloftheEuropeanUnionEN26.9.2003L241/147Appendix5TemplateforthemonthlysimplifiedexplanatorynoteonconsistencychecksNameoftheNCB:…Consistencychecksfortheend-month:…StatisticalvalueAAccountingvalueBDifferenceCOutcomeofcheckD(*)BriefexplanationE1.Currencyincirculation2.Depositsofeuroarearesidents3.Depositsofeuroarearesidentso/wmonetaryfinancialinstitutions(MFIs)4.Depositsofeuroarearesidents,o/wotherresidents5.Debtsecuritiesissued6.Capitalandreserves7.Externalliabilities8.Remainingliabilities9.Loanstoeuroarearesidents10.Loanstoeuroarearesidentso/wMFIs11.Loanstoeuroarearesidentso/wgeneralgovernment12.Holdingsofsecuritiesotherthansharesissuedbyeuroarearesidents13.Residualassets14.Externalassets(*)Pleaseenter‘OK’ifthelinearrelationshipoftheconsistencycheckissatisfied.Otherwise,pleaseenter‘NO’.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/148AnnexIIIDELIVERYCALENDARFORBALANCESHEETITEMSSTATISTICSCoveringthereferenceperiodJanuary2003—December2003ReportingofmonthlyandquarterlybalancesheetitemsstatisticsMonthlyreportingQuarterlyreportingReferencedate(1)Transmissiondate(2)Referencedate(1)Transmissiondate(2)DayDateDayDateJan-2003Friday21-Feb-2003---Feb-2003Monday24-Mar-2003---Mar-2003Wednesday23-Apr-2003Mar-2003Tuesday13-May-2003Apr-2003Thursday22-May-2003---May-2003Tuesday24-Jun-2003---Jun-2003Tuesday22-Jul-2003Jun-2003Friday08-Aug-2003Jul-2003Friday22-Aug-2003---Aug-2003Friday19-Sep-2003---Sep-2003Wednesday22-Oct-2003Sep-2003Monday10-Nov-2003Oct-2003Friday21-Nov-2003---Nov-2003Friday19-Dec-2003---Dec-2003Friday23-Jan-2004Dec-2003Tuesday10-Feb-2004Notes:Denotesnotapplicable.(1)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequencyandonecalendarquarterfordataproducedatquarterlyfrequency.(2)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/149DELIVERYCALENDARFORRETAILINTERESTRATESSTATISTICS(SHORT-TERMAPPROACH)(1)CoveringthereferenceperiodJanuary2003—December2003ReportingofretailinterestratesstatisticsReferencedate(2)Transmissiondate(3)DayDateJan-2003Wednesday26-Feb-2003Feb-2003Thursday27-Mar-2003Mar-2003Monday28-Apr-2003Apr-2003Tuesday27-May-2003May-2003Friday27-Jun-2003Jun-2003Friday25-Jul-2003Jul-2003Wednesday27-Aug-2003Aug-2003Wednesday24-Sep-2003Sep-2003Monday27-Oct-2003Oct-2003Thursday26-Nov-2003Nov-2003Wednesday24-Dec-2003Dec-2003Wednesday28-Jan-2004Notes:(1)Astheexacttimeofthetransitiontomonetaryfinancialinstitutioninterestrates(hereinafter‘MIR’)isnotyetforeseeable,thedeliverycalendarforretailinterestrates(RIR)statisticshasbeendrafteduntilthereferenceperiodDecember2003.TheRIRdeliverycalendarisexpectedtoberepealedinthecourseoftheyear2003,whichwillbedoneusingthesimplifiedamendmentprocedurereferredtoinArticle9ofthisGuideline.(2)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequencyandonecalendarquarterfordataproducedatquarterlyfrequency.(3)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/150DELIVERYCALENDARFORMFIINTERESTRATESTATISTICSCoveringthereferenceperiodJanuary2003—December2003ReportingofMFIinterestratesstatisticsReferencedate(1)Transmissiondate(2)Transitionalprovisions(3)DayDateformonthlydataonnewbusinessandoutstandingamountsalternativeformonthlydataonoutstandingamountsDayDateDateJan-2003Thursday27-Feb-2003(Monday)(03-Mar-2003)Feb-2003Friday28-Mar-2003(Tuesday)(01-Apr-2003)Mar-2003Tuesday29-Apr-2003(Thursday)(01-May-2003)(01-May-2003)Apr-2003Wednesday28-May-2003(Monday)(02-Jun-2003)May-2003Monday30-Jun-2003(Wednesday)(02-Jul-2003)Jun-2003Monday28-Jul-2003(Wednesday)(30-Jul-2003)(30-Jul-2003)Jul-2003Thursday28-Aug-2003(Monday)(01-Sep-2003)Aug-2003Thursday25-Sep-2003(Monday)(29-Sep-2003)Sep-2003Tuesday28-Oct-2003(Thursday)(30-Oct-2003)(30-Oct-2003)Oct-2003Friday27-Nov-2003(Monday)(01-Dec-2003)Nov-2003Monday29-Dec-2003(Wednesday)(31-Dec-2003)Dec-2003Thursday29-Jan-2004(Monday)(02-Feb-2004)(02-Feb-2004)Notes:(1)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequency.(2)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.(3)Transitionalprovisions—seeRegulationECB/2001/18of20December2001concerningstatisticsoninterestratesappliedbymonetaryfinancialinstitutionstodepositsandloansvis-à-vishouseholdsandnon-financialcorporations,OJL10,12.1.2002,p.24,AnnexIV,paragraph1:‘UntilandincludingthereferencemonthofDecember2003,theaggregatednationalmonthlystatisticalinformationonnewbusinessandoutstandingamountsmaybereportedtotheEuropeanCentralBank(ECB)withadelayofafurthertwoworkingdaysfromthecloseofbusinessonthenineteenthworkingdayaftertheendofthereferencemonthasspecifiedinArticle3(4)ofthisRegulation.Theaggregatednationalmonthlystatisticalinformationonoutstandingamountsmay,alternatively,bereportedtotheECBonlyonceaquarter,withadelayoftwoworkingdaysfromthecloseofbusinessonthenineteenthworkingdayaftertheendofthecalendarquarter…’OfficialJournaloftheEuropeanUnionEN26.9.2003L241/151DELIVERYCALENDARFORRESERVEBASESTATISTICSCoveringthereferenceperiodJanuary2003—December2003ReportingofreservebasestatisticsReferencedate(1)Transmissiondate(2)DayDateJan-2003Tuesday25-Feb-2003Feb-2003Wednesday26-Mar-2003Mar-2003Friday25-Apr-2003Apr-2003Monday26-May-2003May-2003Thursday26-Jun-2003Jun-2003Thursday24-Jul-2003Jul-2003Tuesday26-Aug-2003Aug-2003Tuesday23-Sep-2003Sep-2003Friday24-Oct-2003Oct-2003Tuesday25-Nov-2003Nov-2003Tuesday23-Dec-2003Dec-2003Tuesday27-Jan-2004Notes:(1)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequencyandonecalendarquarterfordataproducedatquarterlyfrequency.(2)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/152DELIVERYCALENDARFORMACRORATIOSTATISTICSCoveringthereferenceperiodJanuary2003—December2003ReportingofmacroratiostatisticsReferencedate(1)Transmissiondate(2)DayDateJan-2003Friday28-Feb-2003Feb-2003Monday31-Mar-2003Mar-2003Wednesday30-Apr-2003Apr-2003Friday30-May-2003May-2003Monday30-Jun-2003Jun-2003Thursday31-Jul-2003Jul-2003Friday29-Aug-2003Aug-2003Tuesday30-Sep-2003Sep-2003Friday31-Oct-2003Oct-2003Friday28-Nov-2003Nov-2003Wednesday31-Dec-2003Dec-2003Friday30-Jan-2004Notes:(1)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequency,onecalendarquarterfordataproducedatquarterlyfrequencyandonecalendaryearfordataproducedatannualfrequency.(2)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/153DELIVERYCALENDARFOROTHERFINANCIALINTERMEDIARIESSTATISTICSCoveringthereferenceperiodQ12003—Q42003ReportingofotherfinancialintermediariesstatisticsReferencedate(1)Transmissiondate(2)DayDate------Mar-2003Monday30-Jun-2003------Jun-2003Tuesday30-Sep-2003------Sep-2003Wednesday31-Dec-2003------Dec-2003Wednesday31-Mar-2004Notes:Denotesnotapplicable.(1)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequency,onecalendarquarterfordataproducedatquarterlyfrequencyandonecalendaryearfordataproducedatannualfrequency.(2)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/154DELIVERYCALENDARFORSTRUCTURALSTATISTICALINDICATORSCoveringthereferenceperiod2002—2003ReportingofstructuralstatisticalindicatorsReferencedate(1)Transmissiondate(2)DayDateDec-2002Monday31-Mar-2003Dec-2002(IndicatorNo3)Friday30-May-2003Dec-2003Wednesday31-Mar-2004Dec-2003(IndicatorNo3)Friday28-May-2004Notes:(1)Thereferencedateindicatesthemonthandyearoftheobservationperiod,thisbeingonecalendarmonthfordataproducedatmonthlyfrequency,onecalendarquarterfordataproducedatquarterlyfrequencyandonecalendaryearfordataproducedatannualfrequency.(2)ThetransmissiondateindicatesthedayoftheweekandthedateonwhichdatatransmissionbytheNCBsisdue,andisbindingforthewholeeuroarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/155ANNEXIVE-MONEYMONTHLYDATATOBEPROVIDEDONABIANNUALBASISReportingschemeTABLEAOthermonetaryfinancialinstitutions(otherMFIs)data(stocks)A.DomesticB.OtherparticipatingMSC.RoWD.Notallo-catedMFIsNon-MFIsMFIsNon-MFIsGeneralgovern.OtherresidentsectorsGeneralgovern.OtherresidentsectorsCGOthergeneralgovern.CGOthergeneralgovern.LIABILITIES9.Deposits(allcurrencies)9eEuro9.1eOvernightdepositsOfwhich,e-money9.1.1eHardware-basede-moneyE19.1.2eSoftware-basede-moneyE29xForeigncurrencies9.1xOvernightdepositsOfwhich,e-money9.1.1xHardware-basede-moneyE39.1.2xSoftware-basede-moneyE4Totale-moneyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/156TABLEBNon-MFIsdata(stocks)A.DomesticB.OtherparticipatingMSC.RoWD.Notallo-catedMFIsNon-MFIsMFIsNon-MFIsGeneralgovern.OtherresidentsectorsGeneralgovern.OtherresidentsectorsCGOthergeneralgovern.CGOthergeneralgovern.LIABILITIES9Deposits(allcurrencies)9eEuro9.1eOvernightdepositsOfwhich,e-money9.1.1eHardware-basede-money9.1.2eSoftware-basede-money9x.Foreigncurrencies9.1xOvernightdepositsOfwhich,e-money9.1.1xHardware-basede-money9.1.2xSoftware-basede-moneyTotale-moneyE5E1toE5:seriestobereportedundere-moneyreportingschemeShadedcells:seriesthatmightbereportedinthefuturebutarenotrelevantforthetimebeingOfficialJournaloftheEuropeanUnionEN26.9.2003L241/157TABLECDefinitionofe-moneyforstatisticalpurposesE-money.Forstatisticalpurposes,e-moneyreferstoanelectronicstoreofprepaidmonetaryvalueonatechnicaldevice,suchasaprepaidcard,thatmaybewidelyusedformakingpaymentstoentitiesotherthantheissuerwithoutnecessarilyinvolvingbankaccountsinthetransaction.Thedeviceactsasaprepaidbearerinstrument.Tobeconsideredase-moneythesedevicesmustoperateasgeneralpurposepaymentinstruments(1).Twotypesofe-moneycanbeidentifiedbasedonthetechnicaldevicewheretheyarestored(2):Hardware-basede-money(e.g.prepaidcards).E-moneyproductswhichprovidethecustomerwithaportableelectronicdevice,typicallyanintegratedcircuitcardcontainingamicroprocessorchip.Software-basede-money.E-moneyproductswhichusespecialisedsoftwareonapersonalcomputerandwhichcantypicallybeusedtotransfertheelectronicvalueviatelecommunicationnetworkssuchastheInternet.ThisdefinitionisconsistentwithArticle1(6)ofCouncilRegulation(EC)No2533/98of23November1998concerningthecollectionofstatisticalinformationbytheEuropeanCentralBank(3).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/158(1)Adefinitionof‘generalpurpose’mightbeneeded.(Insuchacase,thePaymentandSettlementSystemsCommitteewouldbeconsulted.)(2)DefinitionsprovidedbytheEuropeanCentralBank(ECB).TheseproductsweredefinedintheECB'sReportonElectronicMoney,August1998.Bothsystemsallowelectronicvaluetobetransferred.Theonlyrealdifferencebetweenhardwareandsoftware-basedproductsliesinthetypeofsecuritymeasuresused.Itmustalsobeclarifiedthatprepaidcardsarenotmoneythemselves;onlye-moneystoredinachipembeddedinthecardsmaybeconsideredasmoney,andhencetransferabletothirdparties.(3)OJL318,27.11.1998,p.8.AppendixTRANSMISSIONPROCEDURESREGARDINGE-MONEYREPORTINGREQUIREMENTS1.DatarequirementsThedatatransmissiontotheECBincludesthefollowingseries:—e-moneyissuedbythe‘otherMFIs’sectorintheformofhardware-basedmoney(prepaidcards),withnoreferencetotheholdingsector,—e-moneyissuedbythe‘otherMFIs’sectorintheformofsoftware-basedmoney,withnoreferencetotheholdingsector.ThesesupplementaryseriesarereportedtotheECBwithintheframeworkofbalancesheetitems(BSI)memorandumitems.Adifferentreportingframeworkwillinitiallybeusedforthedataone-moneyissuedbynon-MFIs(1).2.ReportingschemeandcodingstructureTheBSIkeyfamilyisusedtodefinetheserieskeysforthee-moneyseriestobereportedbythenationalcentralbanks(NCBs)totheECB.ThereportingstandardsfortheBSIkeyfamilyareincludedasAnnexXIII.Themaincharacteristicsofthereportingschemefore-moneyandthedifferenceswithrespecttotheBSIreportingschemeareoutlinedbelow.FrequencyThefrequencyofavailabledataone-moneybalancesdiffersbetweentheparticipatingMemberStates.InmostoftheNCBsdataareavailableonamonthlybasis,whileinafewcasestheyareavailableonalessfrequentbasis(quarterlyorbiannually).Therefore,e-moneyitemscanbereportedtotheECBasaminimumonabiannualbasisusingthefrequencycodevalue‘M’,fromthecodelistCL_FREQ,toallowalsoamorefrequentreportingbythosecountriesthatareinthepositiontodoso.Thevalueusedtoindicatethereferencemonthwillreflectthelastmonthoftherelevanttimeperiod(2).BalancesheetreportingsectoralbreakdownOnlyissuesofe-moneybythe‘otherMFIs’sectorareconsideredwithinthisreportingscheme.Thecodevalue‘A’fromthecodelistCL_BS_REP_SECTisusedforthispurpose.BSIsE-moneyisclassifiedwithintheMFIssectorbalancesheetdatareportingschemeaspartof‘overnightdeposits’(3).ThefollowingtwoBSIsontheliabilitiessideofthebalancesheetoftheMFIsectorareusedforthestatisticalreporting:—overnightdeposits—ofwhiche-money:hardware-basede-money,—overnightdeposits—ofwhiche-money:software-basede-money.Thecodevalues‘LE1’for‘hardware-basede-money’and‘LE2’for‘software-basede-money’fromthecodelistCL_BS_ITEMareusedhere.CounterpartyareaThereportingschemeforeseesthesubmissionofe-moneyitemswithnoreferencetothecounterpartyarea.Thepositionsareclassifiedas‘notallocated’andthecodevalue‘Z5’fromthecodelistCL_COUNT_AREAisusedforthecounterpartyarea.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/159(1)Forthetimebeing,dataontheissuanceofe-moneybynon-MFIsisreportedtotheECBonanExcelspreadsheet.Noserieskeyisdefinedinthisreportingschemeforthisitem.TheserieswillneedtobereportedtotheECBbytheMemberStateswherethephenomenonisapplicablefollowingthetimetablesetoutinparagraph3.(2)Lastmonthofthequarterorlastmonthofthesemestertowhichtheitemrefers.(3)AsdefinedinTable1ofRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,OJL333,17.12.2001,p.1,asamendedbyRegulationECB/2002/8,OJL330,6.12.2002,p.29.BalancesheetcounterpartysectorSimilarlytothecounterpartyarea,thecounterpartysectorisnotidentifiedinthisreportingschemeandthee-moneyitemsarecurrentlydefinedwithnoreferencetotheholdingsector.Thecounterpartysectorisnotspecifiedandthecodevalue‘0000’fromthecodelistCL_COUNT_SECTORisused.CurrencyoftransactionE-moneyitemsarereportedaccordingtoacurrencybreakdown,andtheissuesineuro(‘EUR’)andinothercurrencies(‘Z06’)areidentifiedseparately.3.DatatransmissionThee-moneyseriesidentifiedinthisreportingschemearetransmittedbytheNCBstotheECBatleastonabiannualbasis,andpreciselybythelastworkingdayofMarchandSeptember.AccordingtotheNCBs'dataavailability,morefrequentdatatransmissionsareforeseenandcantakeplacebythelastworkingdayofthemonthfollowingtheendofthereferenceperiod(4).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/160(4)ForthoseNCBsforwhiche-moneybalancesareavailablewithalongertimeliness,thelastavailabledatacanbereportedbythelastworkingdayofthemonth.ANNEXVSTATISTICSFORMACRO-PRUDENTIALANALYSISREPORTINGSCHEMEFORCREDITINSTITUTIONSIntroduction1.Inordertocarryoutmacro-prudentialanalysisoftheEuropeanUnionbankingsystem,areportingschemeisrequiredfortheprovisionofbalancesheetdataoncreditinstitutions.2.DatafromseparatebalancesheetsrelatingtotheEuropeanCentralBank(ECB)/nationalcentralbanks(NCBs)andothermonetaryfinancialinstitutions(MFIs)arecurrentlyreportedaccordingtoTables1to4ofRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2).Thesedataare,however,notsufficientforthepurposesofmacro-prudentialanalysisforthosecountrieswherethereportingpopulationofotherMFIsconsistsofbothcreditinstitutionsandmoneymarketfunds(MMFs)andtheimpactofthelatterissignificant(3).Inthesecases,aseparatereportingschemeforcreditinstitutionsonlyisneededtocalculatethemacro-prudentialindicators(MPIs)relatedtothesubsetofcreditinstitutions.ThisalsomeetstheCommission's(Eurostat's)needtoreceiveannualbalancesheetstatisticsforthepurposesoffinancialservicesstatistics.Reportingscheme3.InordertocalculatetheMPIs,thoseNCBsthatmeetthenecessarycriteriareportseparatedatareferringtocreditinstitutionsonlyinrespectofTables1,2and4ofRegulationECB/2001/13.RegardingTable1,theentiretableisrequiredforthecalculationoftheMPIs(4).InrespectofTables2and4,onlyapartoftheseriescontainedinthesetablesiscurrentlyneededforthecalculationofMPIs.However,foreaseofimplementationoftheadditionalreportingandtoaccommodatepossiblefutureneeds,NCBsreporttheremainingseriesonavoluntarybasis.NodataarerequestedunderTable3(hencenoadditionalstatisticaldataforcreditinstitutionsarerequired).Dataoncreditinstitutionsarereportedataquarterlyfrequency,bothforstocksand,whereappropriate,inrespectofflowsadjustments.4.NCBsreportTable1(stocksandflows),Table2andTable4,withfiguresreferringonlytocreditinstitutions(cf.reportingschemesinAppendix2).WhilstforTable1afullreportismandatory(5),Tables2and4includebothmandatoryandnon-mandatoryseries.5.Dataarereportedquarterly,within28workingdaysoftheendofthereferenceperiod(cf.calendarinAnnexIII).6.Attherequestofthedatausers,NCBsalsoreport,asmemorandumitems,depositliabilities.Thisreportingisdoneaccordingtoacreditinstitutions(excludingcentralbanks)/otherMFIs/non-MFIsbreakdown.Wherethisinformationisnotavailable,usersagreedtoretaintheconceptof‘depositsfromMFIs’,asitcanbederivedfromTable1(i.e.withnofurtherdistinctionswithintheMFIsector).7.Macro-prudentialrequirementsconsistofdataasstocksandasflows,thelatterrecordedastransactionvalues.Thisimpliestheneedforso-calledadjustmentsdata.ThesedataarecurrentlyonlyavailableforstocksdatacontainedinTables1and2,butarenotavailableforTable4.Inthiscontext,theneedtoprovideadjustmentsdataforTable4isstillunderinvestigation.Inthemeantime,userswillrelyonlyondifferencesinstocksadjustedforexchangeratechanges(whicharecalculatedbytheECB).Coverage8.Inprinciple,thesupplementarydatareportedinrespectofthecreditinstitutions'balancesheetshouldcover100%oftheinstitutionsthatareclassifiedinthissector.Inthosecaseswheretheactualreportingcoverageislessthan100%duetotheapplicationofthecutting-off-the-tailprinciple,NCBsarerequestedtogrossupthedatasuppliedtoensure100%coverage.ThiswillimprovethecomparabilityoftheindicatorsbetweentheMemberStatesandensureconsistencywiththeMFIsectorbalancesheetdatathatarealsogrossedup.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/161(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.(3)OnthesignificanceoftheimpactofMMFsonotherMFIsdata,seebelow.Inaddition,insomecountriesthereareasmallnumberofotherinstitutionsclassifiedasMFIs;however,theseinstitutionsareinsignificant.(4)Withtheobviousexceptionoftheliabilityitem‘MMFshares/units’.(5)Withtheexceptionoftheitem‘MMFshares/units’.Reportingrequirement9.Separatebalancesheetdataoncreditinstitutionsarereported,accordingtothereportingschemesinAppendices1and2,byNCBsinthosecountrieswherethereportingpopulationofotherMFIsconsistsofbothcreditinstitutionsandMMFsandtheimpactoftheMMFsisdeemedtobestatisticallyimportant.TheimpactofMMFsisdeemedtobestatisticallyimportantwherebothofthefollowingcriteriaarefulfilledsimultaneously:—Criterion1ThedifferencebetweenthebalancesheettotaloftheMFIsectorandthebalancesheettotalofitssubsetofcreditinstitutionsismorethanEUR5billiononasustainedbasis;and—Criterion2MFIsotherthancreditinstitutions(i.e.MMFs)haveanimpactonmorethanoneitemoneithersideoftheMFIsectorbalancesheet(6).10.MemberStateswherebothcriteriaarecurrentlymetarethefollowing:Germany,Spain,France,Ireland,Italy,GreeceandLuxembourg.Hence,theNCBsoftheseMemberStatesreportdataaccordingtothesupplementaryreportingscheme.Thefulfillmentoftheabovecriteriaismonitoredonaregularbasis.11.AyearlyassessmentofthereportingschemewillbecarriedoutbytheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/162(6)Forinstance,thiscriterionismetwhentheMMFsectorbalancesheethasanimpactononeliabilityitem(‘MMFshares/units’)andontwoormoreassetitems(e.g.‘securitiesotherthansharesdenominatedineuroissuedbydomesticgeneralgovernment’and‘securitiesotherthansharesdenominatedineuroissuedbydomesticMFIs’).ItisalsometwhentheMMFbalancesheethasanimpactontwoliabilityitems(e.g.‘MMFshares/units’and‘depositsdenominatedineuroplacedbydomesticMFIs’)andononeassetitem(e.g.‘securitiesotherthansharesdenominatedineuroissuedbydomesticgeneralgovernment’).Onthecontrary,thiscriterionisnotmetwhentheMMFbalancesheethasanimpactononlyoneliabilityitemandoneassetitem.Appendix1PROCEDURESFORTHEDATATRANSMISSIONFROMTHENCBSTOTHEECBReportingschemeforcreditinstitutions1.ThereportingschemelaidoutinAppendix2appliestocreditinstitutionsonly,asdefinedinCommunitylaw,whereasTables1to4ofRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2)coverbalancesheetdataofthewholeothermonetaryfinancialinstitutions(MFIs)sector.2.Thecodesusedfortheitemsinthereportingschemebelongtothebalancesheetitemskeyfamily,thedimensionsandattributesofwhicharepresentedinAnnexXIII.Pleasenotethat:—asbalancesheetdataforcreditinstitutionsonlyaretobereportedatquarterlyfrequency,dimensionNo1(frequency)isalways‘Q’(quarterly),—dimensionNo4(breakdownofthereferencesectorinthebalancesheet)is‘R’(creditinstitutionssubjecttominimumreserverequirements)forallitems.3.Thereportingschemeconsistsofseventables:Table1_creditinstitutions(stocks),Table2_creditinstitutions(stocks),Table4_creditinstitutions(stocks),Table1_creditinstitutionsreclassifications,Table1_creditinstitutionsrevaluations,Table2_creditinstitutionsreclassificationsandTable2_creditinstitutionsrevaluations.4.Table1_creditinstitutions(stocks)mirrorsthecorrespondingmonthlyTable1ofRegulationECB/2001/13.ForTable1_creditinstitutionsafullreportisrequired,withtheexceptionoftheitem‘MMFshares/units’.5.Table2_creditinstitutions(stocks),whichmirrorsthecorrespondingquarterlyTable2ofRegulationECB/2001/13,includesmandatoryandnon-mandatoryseries.Mandatoryseriescoverdepositsandloansvis-à-vistherestoftheworldwithafurthersectoralbreakdown.Intheattachedschememandatoryitemsarehighlightedwiththickcells.6.Table4_creditinstitutions(stocks),whichmirrorsthecorrespondingquarterlyTable4ofRegulationECB/2001/13,includesmandatoryandnon-mandatoryseries.Onlytheseriesreferringtoloansvis-à-vistherestoftheworld,withtherelevantsectoralandcurrencybreakdowns,aretreatedasmandatory.Intheattachedschememandatoryitemsarehighlightedwiththickcells.However,forthepurposeofeaseofimplementationoftheadditionalreportingandofpossiblefutureneeds,NCBsareencouragedtoreporttheremainingseriesonavoluntarybasis.7.TheremainingfourtablesconcerningadjustmentsdataconsistofanadaptationofthecorrespondingtablesofAnnexIX.Someminorchangeshavebeenintroducedinthetableinordertominimisethereportingburdenonnationalcentralbanks(NCBs).Intheattachedscheme,mandatoryitemsarepresentedinthethickcells.However,foreaseofimplementationoftheadditionalreportingandofpossiblefutureneeds,NCBsareencouragedtoreporttheremainingseriesonavoluntarybasis.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/163(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.Appendix2STOCKSTABLE1Creditinstitutions(stocks)BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallo-cated(t)Non-MFIsNon-MFIsMFIs(a)ofwhichcreditinsti-tutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectorsMFIs(j)ofwhichcreditinsti-tutionssubjecttoRRs(1),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovernment(c)Othergeneralgovernment(d)Total(e)OFIs(S.123)+financialauxiliaries(S.124)(f)Insurancecorp.andpensionfunds(S.125)(g)Non-finan-cialcorp.(S.11)(h)Householdsetc.(S.14+S.15)(i)Centralgovernment(l)Othergeneralgovernment(m)Total(n)OFIs(S.123)+financialauxiliaries(S.124)(o)Insurancecorp.andpensionfunds(S.125)(p)Non-finan-cialcorp.(S.11)(q)Householdsetc.(S.14+S.15)(r)LIABILITIESCurrencyincirculationDepositsupto1yearover1yearEuroOvernightWithagreedmaturityupto1yearover1andupto2yearsover2yearsRedeemableatnoticeupto3monthsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/164BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallo-cated(t)Non-MFIsNon-MFIsMFIs(a)ofwhichcreditinsti-tutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectorsMFIs(j)ofwhichcreditinsti-tutionssubjecttoRRs(1),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovernment(c)Othergeneralgovernment(d)Total(e)OFIs(S.123)+financialauxiliaries(S.124)(f)Insurancecorp.andpensionfunds(S.125)(g)Non-finan-cialcorp.(S.11)(h)Householdsetc.(S.14+S.15)(i)Centralgovernment(l)Othergeneralgovernment(m)Total(n)OFIs(S.123)+financialauxiliaries(S.124)(o)Insurancecorp.andpensionfunds(S.125)(p)Non-finan-cialcorp.(S.11)(q)Householdsetc.(S.14+S.15)(r)over3monthsofwhichover2yearsReposForeigncurrenciesOvernightWithagreedmaturityupto1yearover1andupto2yearsover2yearsRedeemableatnoticeupto3monthsover3monthsofwhichover2yearsReposDebtsecuritiesissued11e.Euroupto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/165BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallo-cated(t)Non-MFIsNon-MFIsMFIs(a)ofwhichcreditinsti-tutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectorsMFIs(j)ofwhichcreditinsti-tutionssubjecttoRRs(1),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovernment(c)Othergeneralgovernment(d)Total(e)OFIs(S.123)+financialauxiliaries(S.124)(f)Insurancecorp.andpensionfunds(S.125)(g)Non-finan-cialcorp.(S.11)(h)Householdsetc.(S.14+S.15)(i)Centralgovernment(l)Othergeneralgovernment(m)Total(n)OFIs(S.123)+financialauxiliaries(S.124)(o)Insurancecorp.andpensionfunds(S.125)(p)Non-finan-cialcorp.(S.11)(q)Householdsetc.(S.14+S.15)(r)over1andupto2yearsover2years11x.Foreigncurrenciesupto1yearover1andupto2yearsover2yearsCapitalandreservesRemainingliabilities(1)Reserverequirements.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/166BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallo-cated(t)MFIs(a)Non-MFIsMFIs(j)Non-MFIsGeneralgovernment(b)OtherresidentsectorsGeneralgovernment(k)OtherresidentsectorsTotal(c)OFIs(S.123)+financialauxiliaries(S.124)(d)Insurancecorp.andpensionfunds(S.125)(e)Non-finan-cialcorp.(S.11)(f)Householdsetc.(S.14+S.15)Total(l)OFIs(S.123)+financialauxiliaries(S.124)(m)Insurancecorp.andpensionfunds(S.125)(n)Non-finan-cialcorp.(S.11)(o)Householdsetc.(S.14+S.15)Consumercredit(g)Lendingforhousepurchase(h)Other(resi-dual)(i)Consumercredit(p)Lendingforhousepurchase(q)Other(resi-dual)(r)ASSETSCash1e.ofwhicheuroLoansupto1yearover1andupto5yearsover5yearsofwhicheuroSecuritiesotherthansharesEuroupto1yearover1andupto2yearsover2yearsForeigncurrenciesupto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/167BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallo-cated(t)MFIs(a)Non-MFIsMFIs(j)Non-MFIsGeneralgovernment(b)OtherresidentsectorsGeneralgovernment(k)OtherresidentsectorsTotal(c)OFIs(S.123)+financialauxiliaries(S.124)(d)Insurancecorp.andpensionfunds(S.125)(e)Non-finan-cialcorp.(S.11)(f)Householdsetc.(S.14+S.15)Total(l)OFIs(S.123)+financialauxiliaries(S.124)(m)Insurancecorp.andpensionfunds(S.125)(n)Non-finan-cialcorp.(S.11)(o)Householdsetc.(S.14+S.15)Consumercredit(g)Lendingforhousepurchase(h)Other(resi-dual)(i)Consumercredit(p)Lendingforhousepurchase(q)Other(resi-dual)(r)over1andupto2yearsover2yearsMMFshares/unitsSharesandotherequityFixedassetsRemainingassetsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/168TABLE2Creditinstitutions(stocks)BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernment(S.13)OtherresidentsectorsTotal(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)OFIs(S.123)+finan-cialauxili-aries(S.124)(h)Insur-ancecorp.andpensionfunds(S.125)(i)Non-financialcorp.(S.11)(j)House-holdsetc.(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)OFIs(S.123)+finan-cialauxili-aries(S.124)(s)Insur-ancecorp.andpensionfunds(S.125)(t)Non-financialcorp.(S.11)(u)House-holdsetc.(S.14+S.15)(v)Generalgovern-ment(y)Otherresidentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)LIABILITIESCurrencyincirculationDepositsTable1Table1Table1OvernightTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1WithagreedmaturityTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1RedeemableatnoticeTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1ReposTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1DebtsecuritiesissuedCapitalandreservesRemainingliabilitiesASSETSCashLoansTable1Table1Table1Table1Table1upto1yearTable1Table1Table1Table1Table1Table1Table1Table1OfficialJournaloftheEuropeanUnionEN26.9.2003L241/169BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernment(S.13)OtherresidentsectorsTotal(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)OFIs(S.123)+finan-cialauxili-aries(S.124)(h)Insur-ancecorp.andpensionfunds(S.125)(i)Non-financialcorp.(S.11)(j)House-holdsetc.(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)OFIs(S.123)+finan-cialauxili-aries(S.124)(s)Insur-ancecorp.andpensionfunds(S.125)(t)Non-financialcorp.(S.11)(u)House-holdsetc.(S.14+S.15)(v)Generalgovern-ment(y)Otherresidentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)over1andupto5yearsTable1Table1Table1Table1Table1Table1Table1Table1over5yearsTable1Table1Table1Table1Table1Table1Table1Table1SecuritiesotherthansharesTable1Table1Table1Table1Table1upto1yearover1yearMMFsshares/unitsSharesandotherequityTable1Table1Table1FixedassetsRemainingassetsBoldcellsshowthemandatoryitems.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/170TABLE4Creditinstitutions(stocks)BalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatecurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedLIABILITIESDepositsA.Domestica.toMFIsTable1Table1b.tonon-MFIsTable1B.OtherparticipatingMemberStatesa.toMFIsTable1Table1b.tonon-MFIsTable1C.Restoftheworldi.upto1yearTable1ii.over1yearTable1a.tobanksb.tonon-banksDebtsecuritiesissuedTable1Table1RemainingliabilitiesTable1ASSETSLoansA.Domestica.toMFIsTable1b.tonon-MFIsTable1Table1B.OtherparticipatingMemberStatesa.toMFIsTable1b.tonon-MFIsTable1Table1OfficialJournaloftheEuropeanUnionEN26.9.2003L241/171BalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatecurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedC.Restoftheworldi.upto1yearTable1ii.over1yearTable1a.tobanksb.tonon-banksSecuritiesotherthansharesA.Domestica.issuedbyMFIsTable1Table1b.issuedbynon-MFIsTable1Table1B.OtherparticipatingMemberStatesa.issuedbyMFIsTable1Table1b.issuedbynon-MFIsTable1Table1C.Restoftheworlda.issuedbybanksb.issuedbynon-banksMMFshares/unitsA.DomesticTable1B.OtherparticipatingMemberStatesTable1C.RestoftheworldTable1RemainingassetsTable1BoldcellsshowthemandatoryitemsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/172FlowsTABLE1CreditinstitutionsreclassificationsBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)LIABILITIESCurrencyincirculationDepositsupto1yearover1yearDeposits–euroOvernightWithagreedmaturityupto1yearover1andupto2yearsover2yearsRedeemableatnoticeupto3monthsover3monthsReposOfficialJournaloftheEuropeanUnionEN26.9.2003L241/173BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)Deposits—foreigncurrenciesOvernightWithagreedmaturityupto1yearover1andupto2yearsover2yearsRedeemableatnoticeupto3monthsover3monthsReposDebtsecuritiesissuedEuroupto1yearover1andupto2yearsover2yearsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/174BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)Foreigncurrenciesupto1yearover1andupto2yearsover2yearsCapitalandreservesRemainingliabilitiesASSETSCash(allcurrencies)o/weuroLoansupto1yearover1andupto5yearsover5yearso/weuroSecuritiesotherthansharesEuroupto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/175BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)over1andupto2yearsover2yearsForeigncurrenciesupto1yearover1andupto2yearsover2yearsMMFshares/unitsSharesandotherequityFixedassetsRemainingassetsBoldcellsshowthemandatoryitems.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/176TABLE1CreditinstitutionsrevaluationsBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)LIABILITIESDebtsecuritiesissuedEuroupto1yearover1andupto2yearsover2yearsForeigncurrenciesupto1yearover1andupto2yearsover2yearsCapitalandreservesRemainingliabilitiesASSETSCash(allcurrencies)o/weuroOfficialJournaloftheEuropeanUnionEN26.9.2003L241/177BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)Loansupto1yearover1andupto5yearsover5yearso/weuroSecuritiesotherthanshareso/wover2yearsEuroupto1yearover1andupto2yearsover2yearsForeigncurrenciesupto1yearover1andupto2yearsover2yearsMMFshares/unitsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/178BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsCentralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)Centralgovern-mentOthergen.govern-mentTotalOFIs(S.123)andfinan-cialauxili-aries(S.124)Insurancecorp.andpensionfunds(S.125)Non-finan-cialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)ConsumercreditHousingloansOther(residual)SharesandotherequityFixedassetsRemainingassetsBoldcellsshowthemandatoryitems.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/179TABLE2CreditinstitutionsreclassificationsBALANCESHEETITEMSA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNonMFIsTotalGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsBanksNon-banksTotalCentralgovern-mentOthergeneralgovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)TotalCentralgovern-mentOthergeneralGovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)Generalgovern-mentOtherresidentsectorsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsLIABILITIESCurrencyincirculationDepositsTable1Table1Table1OvernightTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1WithagreedmaturityTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1RedeemableatnoticeTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1ReposTable1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1Table1DebtsecuritiesissuedCapitalandreservesRemainingliabilitiesASSETSCashLoansTable1Table1Table1Table1Table1upto1yearTable1Table1Table1Table1Table1Table1Table1Table1OfficialJournaloftheEuropeanUnionEN26.9.2003L241/180BALANCESHEETITEMSA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNonMFIsTotalGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsBanksNon-banksTotalCentralgovern-mentOthergeneralgovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)TotalCentralgovern-mentOthergeneralGovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)Generalgovern-mentOtherresidentsectorsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsover1andupto5yearsTable1Table1Table1Table1Table1Table1Table1Table1over5yearsTable1Table1Table1Table1Table1Table1Table1Table1SecuritiesotherthansharesTable1Table1Table1Table1Table1upto1yearover1yearMMFshares/unitsSharesandotherequityTable1Table1FixedassetsRemainingassetsBoldcellsshowthemandatoryitems.(1)Compriseshouseholds(S.14)andnon-profitinstitutionsservinghouseholds(S.15).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/181TABLE2CreditinstitutionsrevaluationsBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsBanksNon-banksTotalCentralgovern-mentOthergeneralgovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)TotalCentralgovern-mentOthergeneralgovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)Generalgovern-mentOtherresidentsectorsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsLIABILITIESCurrencyincirculationDepositsDebtsecuritiesissuedCapitalandreservesRemainingliabilitiesASSETSCashLoansTable1Table1Table1Table1Table1upto1yearTable1Table1Table1Table1Table1Table1Table1Table1over1andupto5yearsTable1Table1Table1Table1Table1Table1Table1Table1over5yearsTable1Table1Table1Table1Table1Table1Table1Table1SecuritiesotherthansharesTable1Table1Table1Table1Table1upto1yearOfficialJournaloftheEuropeanUnionEN26.9.2003L241/182BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernmentOtherresidentsectorsGeneralgovernmentOtherresidentsectorsBanksNon-banksTotalCentralgovern-mentOthergeneralgovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)TotalCentralgovern-mentOthergeneralgovernmentTotalOFIs(S.123)andfinancialauxili-aries(S.124)Insur-ancecorp.andpensionfunds(S.125)Non-financialcorp.(S.11)House-holdsetc.(1)Generalgovern-mentOtherresidentsectorsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsTotalStategovern-mentLocalgovern-mentSocialsecurityfundsover1yearMMFshares/unitsSharesandotherequityTable1Table1FixedassetsRemainingassetsBoldcellsshowthemandatoryitems.(1)Compriseshouseholds(S.14)andnon-profitinstitutionsservinghouseholds(S.15).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/183ANNEXVISTRUCTURALSTATISTICALINDICATORSREPORTINGSCHEMEANDCOMPILATIONINSTRUCTIONSIntroduction1.InordertocarryoutaregularanalysisofbankingstructuresintheEuropeanUnion(EU),theBankingSupervisoryCommitteeneedsdatatocompileanumberofstructuralstatisticalindicators.Thelistofstructuralstatisticalindicatorscontains29series.TwelveoftheseseriescanbecompiledonthebasisofdataalreadyavailablewithintheEuropeanCentralBank(ECB).Afurther14indicatorscanbecompiledonlyusingadditionaldatacollectedfromnationalcentralbanks(NCBs),whilsttheremainingthreeindicatorsarecompiledbytheWorkingGrouponBankingDevelopmentsusingothernon-harmonisedsources.2.ThisAnnexprovidesareportingschemeandcompilationinstructionsforthe14indicatorscompiledusingdatafromNCBs.ThisdatacollectionwillbebasedoninformationalreadyavailablewithintheEuropeanSystemofCentralBanks(ESCB).3.Thefulllistofindicatorsissetoutbelow.ThoseindicatorsthataretobeproducedusingadditionaldatasuppliedbyNCBsarehighlightedinbold.TABLE1StructuralindicatorsbrokendownbycategoryofdatasourceNoSourceofdataNoofindica-torsDescription1ECB:MoneyandBankingStatistics(MBS)DivisionandSDCPlati-num™(markedwith*)121.Numberofcreditinstitutions(CIs)4.Numberofdomesticmergersandacquisitions(MandA)involvingCIs*7.TotalassetsofCIs8.TotalloansofCIstonon-CIs9.TotaldepositsofCIsfromnon-Cis11.Grossissuesoflong-termdebtsecuritiesbynon-financialcompanies12.Grossissuesofshort-termdebtsecuritiesbynon-financialcompanies13.Marketvalueoflistedshares14.Totalassetsofsecuritiesandderivativesdealers16.Totalassetsundermanagementbyinvestmentfunds22.NumberofEuropeanEconomicArea(EEA)countryMandAbetweenCIs*27.NumberofthirdcountryMandAbetweenCIs*OfficialJournaloftheEuropeanUnionEN26.9.2003L241/184NoSourceofdataNoofindica-torsDescription2NCBs:MBSAreaandEurostat/MonetaryUnionFinancialAccounts(markedwith**)142.Numberoflocalunits(‘branches’)ofCIs**3.NumberofemployeesofCIs**5.Shareofthe5largestCIsintotalassets(CR5)6.HerfindahlindexforCIs'totalassets15.Totalinvestmentsofinsurancecompanies**17.Totalassetsundermanagementbypensionfunds**18.NumberofbranchesofCIsfromEEAcoun-tries19.TotalassetsofbranchesofCIsfromEEAcountries20.NumberofsubsidiariesofCIsfromEEAcountries21.TotalassetsofsubsidiariesofCIsfromEEAcountries23.NumberofbranchesofCIsfromthirdcoun-tries24.TotalassetsofbranchesofCIsfromthirdcountries25.NumberofsubsidiariesofCIsfromthirdcountries26.TotalassetsofsubsidiariesofCIsfromthirdcountries3Users/PaymentandSettlementSystemsCommittee(unharmo-niseddata)328.Numberof‘virtual’banks29.Totalassetsof‘virtual’banks30.TotalnumberofautomatedtellermachinesSection1.Reportingscheme4.ThereportingschemetobeusedforthisdatatransmissionisattachedasAppendix1.DatatocalculatestructuralindicatorsonCIsarerequiredatannualfrequency.DataarereportedbytheendofMarcheachyearwithreferencetothepreviousyear.ItisexpectedthatthistimelinessrequirementcanbesatisfiedinrespectofalloftheindicatorswiththeexceptionofindicatorNo3‘NumberofemployeesofCIs’wheredatashould,ifpossible,beprovidedbytheendofMayeachyearwithreferencetothepreviousyear.5.Thestatisticalrequirementsconsistofdataasstocks,absolutenumbersorratios,asindicated.Inadditiontostocks,thereisarequirementforflowsadjustmentsdatatobereported,ifavailable.Inthecaseofbalancesheetdata,flowsadjustmentsrefertopriceandforeignexchangerevaluations,write-offs,write-downsandreclassifications.Tosimplifythereportingscheme,flowsadjustmentsshouldbereportedcombinedasasingletotal,withoutfurtherbreakdownsbytypeofadjustment.Ifflowsadjustmentsarenotavailable,theuserswillrelyonlyondifferencesinstocksadjustedforexchangeratechanges(whicharecalculatedbytheECB).Inthecaseofabsolutenumbersorratios,flowsadjustmentsarenotapplicable.6.Inprinciple,thedatacollectedshouldcover100%oftheinstitutionsthataredefinedasCIsinCommunitylaw(seeSectionI.2ofPart1ofAnnexItoRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2)).Inthosecaseswheretheactualreportingcoverageislessthan100%duetotheapplicationofthecutting-off-the-tailprinciple,NCBsarerequestedtogrossupthedatasuppliedtoensure100%coverage.ThisensuresthecomparabilityoftheindicatorsbetweentheMemberStatesandconsistencywiththeMFIbalancesheetdatathataregrossedupinaccordancewithAnnexXIV.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/185(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.7.SimpleconsistencycheckswillbecarriedoutattheECBuponreceiptofthedata.Forinstance,ifindicatorNo18iszero,thenindicatorNo19mustalsobezero.ThesameappliestoindicatorsNos20-21,23-24and25-26.Moreover,cross-checksbetweenindicatorsNos18and23andtheListofMFIsmaybecarriedoutaswell.ThetransmissioninstructionsareattachedinAppendix2.Section2.Compilationinstructions8.NCBsshallprovidedatainrespectof14indicators(secondgroupinTable1)inaccordancewiththeconceptualandmethodologicalrulessetoutbelow.TheoverallaimistoensureadherenceasmuchaspossibletothestatisticalprinciplesadoptedinthecompilationoftheMBSdata(whichareusedformostindicatorsofthefirstgroupinTable1).Forinstance,datashouldbeaggregated,notconsolidated;theresidencyprincipleshouldfollowtheso-called‘hostcountryapproach’;balancesheetdatashouldbereportedonagrossbasis;etc.9.ThedatatobeprovidedbyNCBsaredescribedbelow.AnydeviationfromthedefinitionsandtherulesdescribedbelowshouldbereportedbytheNCBstotheECBinordertomonitornationalpractice.Informationonpossibledeviationsshouldbereportedunderthelastcolumnofthereportingscheme.10.IndicatorNo2:Numberoflocalunits(‘branches’)ofCIs.Thisindicatorreferstothenumberofbranchesasattheendofthereferenceperiod.ThedefinitionoflocalunitiscontainedinRegulationECB/2001/13:‘Branchesareunincorporatedentities(withoutindependentlegalstatus)totallyownedbytheparent’(3).ThisimpliesthatthisindicatorshouldonlyincludebranchesthatbelongtoCIs.TheofficesofinstitutionalunitsthatarenotthemselvesCIsshouldbeexcluded,eveniftheybelongtothesamegroupasaCI.Thisisnecessaryinordertoavoidanydistortionsinthecomparisonbetweenthisindicatorand,forexample,indicatorNo7onthetotalassetsofCIs.11.Forconsistencyreasons,theECB'sdefinitionofbranchshouldbeusedbyallNCBs.12.IndicatorNo3:NumberofemployeesofCIs.Thisindicatorreferstotheaveragenumberofstaffemployedduringthereferenceyear.ThedefinitionusedforthisindicatorisclosetothatusedbyEurostat(4).However,dataforthisindicatorshouldonlyincludestaffemployedbyCIs.EmployeesoffinancialinstitutionsthatarenotthemselvesCIsshouldbeexcluded,eveniftheseinstitutionsbelongtothesamegroup.13.IndicatorNo5:ShareofthefivelargestCIsintotalassets(CR5).Thisindicatorreferstotheconcentrationofbankingbusiness.Usershaveexpressedapreferencetouseaconsolidated‘groupapproach’tocalculatethisindicator,wherebytwoormoreinstitutionsthatbelongtothesamegrouparecountedasoneinstitution.TheapplicationofsuchanapproachiscurrentlynotpossibleusingMBSdata,fortworeasons.First,MBSdataareunconsolidated(5),thereforeitwouldnotbepossibletoincludethebalancesheetsofothergroupinstitutionsnortonetoutintra-groupassetsandliabilities.Second,ownershipinformationmightinanycasenotbeavailableandwouldhavetobeprovidedfromsupervisorysources.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/186(3)ThisvariableisalsocollectedbyEurostatbutwithalongdelay.Eurostatusesthefollowingdefinitionoflocalunit:‘Anenterpriseorpartthereof(e.g.aworkshop,factory,warehouse,office,mineordepot)situatedinageographicallyidentifiedplace.Atorfromthisplaceeconomicactivityiscarriedoutforwhich—savecertainexceptions—oneormorepersonswork(evenifonlypart-time)foroneandthesameenterprise.’Cf.Eurostat,Methodologicalmanualforstatisticsoncreditinstitutions,version1.8,December2001,pp.11and23.ThismanualisavailableonrequestfromEurostat,althoughonlyinEnglish.(4)ThisindicatorisalsocollectedbyEurostat,whichusesthefollowingdefinition:‘Thenumberofpersonsemployedisdefinedasthetotalnumberofpersonswhoworkintheobservationunit(inclusiveofworkingproprietors,partnersworkingregularlyintheunitandunpaidfamilyworkers),aswellaspersonswhoworkoutsidetheunitwhobelongtoitandarepaidbyit(e.g.salesrepresentatives,deliverypersonnel,repairandmaintenanceteams).Itincludespersonsabsentforashortperiod(e.g.sickleave,paidleaveorspecialleave),andalsothoseonstrike,butnotthoseabsentforanindefiniteperiod.Italsoincludespart-timeworkerswhoareregardedassuchunderthelawsofthecountryconcernedandwhoareonthepay-roll,aswellasseasonalworkers,apprenticesandhomeworkersonthepay-roll.Thenumberofpersonsemployedexcludesmanpowersuppliedtotheunitbyotherenterprises,personscarryingoutrepairandmaintenanceworkintheenquiryunitonbehalfofotherenterprises,aswellasthoseoncompulsorymilitaryservice.Unpaidfamilyworkersrefertopersonswholivewiththeproprietoroftheunitandworkregularlyfortheunit,butdonothaveacontractofserviceanddonotreceiveafixedsumfortheworktheyperform.Thisislimitedtothosepersonswhoarenotincludedonthepayrollofanotherunitastheirprincipaloccupation.Note:Inordertocheckthecomparabilityofdata,itisnecessarytoindicatewhethervoluntaryworkershavebeenincludedunderthisheadingornot.[CommissionRegulation(EC)No2700/98concerningthedefinitionsofcharacteristicsforstructuralbusinessstatistics,Code16110].Comments:Theallocationonenterpriselevelhastobeassuredbymeansofadistributionkeyinthecaseofenterprisegroups(managingdirectorshavetobeincluded;notemployedagentshavetobeexcluded).Thenumberofpersonsemployedismeasuredasanannualaverage.’Cf.Eurostat,Methodologicalmanualforstatisticsoncreditinstitutions,version1.8,December2001,p.34.(5)Oneexception,however,ispermittedunderRegulationECB/2001/13,whichpermitsreportingofconsolidatedbalancesheetdataforgroupsofcreditinstitutions(e.g.thecaseoftheRabobankintheNetherlands).14.Forthesereasons,NCBsshouldfollowanunconsolidated‘aggregated’approachwhencalculatingindicatorNo5,namelytheyshould1)rankthebalancesheettotalsofreportingCIs;2)calculatethesumofthefivelargestbalancesheettotalsandthesumofallbalancesheettotals;and3)dividethetwofigures.DatatobereportedtotheECBshouldbeexpressedaspercentages(e.g.avalueof72.4296%shouldbereportedas72.4296andnotas0.7243).Althoughthecompositionofthefivelargestbanksmaychangeovertime,NCBsshouldonlyprovidetheshareofthefivelargestCIsataspecificpointintime(end-Decemberofthereferenceyear).15.IndicatorNo6:HerfindahlindexforCIs'totalassets.Similartothepreviousindicator,thisreferstotheconcentrationofbankingbusiness.NCBsshouldfollowtotheextentpossiblean‘aggregated’approach.ThecalculationofthisindicatorwouldbecompletelyaccurateonlyiftheindividualbalancesheetofeachCIwereavailable.However,astheMBSframeworkpermitsgroupsofCIsexceptionallytoreportonaconsolidatedbasis,notallthenecessarystatisticalinformationmightbeavailable(thismightbethecasefortheRabobankintheNetherlands).Inthiscase,thecalculationoftheHerfindahlindexshouldincludetheaggregatedbalancesheetofeachCIincludedinthegroup,perhapsusingtheaccountinginformationcontainedintheannualfinancialstatementsoftheseinstitutions.Moreover,itispossiblethatnotallCIsinthetailreportdataasatyear-end.Inthiscase,datashouldbegrossedup.16.NCBsshouldreporttheHerfindhalindextotheECBaccordingtothefollowingformula:HI¼∑ni¼1Xi=XðÞ2,where:n=totalnumberofCIsinthecountry,Xi=totalassetsofCIi,andX=∑ni=1Xi=totalassetsofallCIsofthecountry.ThevalueoftheindexisthesumofthesquaresofthemarketsharesofallCIsinthebankingbusiness.17.IndicatorNo15:Totalinvestmentsofinsurancecompanies.Forthepurposeofproducingthisindicator(6),aninsurancecompanyisdefinedasanundertakingthathasreceivedofficialauthorisationinaccordancewithArticle6ofFirstCouncilDirective73/239/EECof24July1973onthecoordinationoflaws,regulationsandadministrativeprovisionsrelatingtothetaking-upandpursuitofthebusinessofdirectinsuranceotherthanlifeassurance(7)orArticle6ofFirstCouncilDirective79/267/EEConthecoordinationoflaws,regulationsandadministrativeprovisionsrelatingtothetakingupandpursuitofthebusinessofdirectlifeassurance(8).Reinsurancebusinessisexcluded.Theinformationreferstothetotalfinancialassetsofthesecompanies,whichisobtainedbydeductingthenon-financialassets(suchasfixedassets)fromtheaggregatedbalancesheettotal.Ifnecessary,figuresshouldbegrosseduptoensure100%coverage.Ifseparateinformationoninsurancecompaniesisnotavailable,thisindicatorcanbecombinedwithindicatorNo17‘Totalassetsundermanagementbypensionfunds’toformonesingleindicator.NCBsshouldflagtheseriesif‘combined’recordingisadopted.18.IndicatorNo17:Totalassetsundermanagementbypensionfunds.Thisinformationreferstotheaggregatedbalancesheettotalsoftheso-called‘autonomouspensionfunds’,i.e.separateinstitutionalunitswhosemainactivityispensionfunding;theyarenotinsurancecompanies(9).Ifseparateinformationonpensionfundsisnotavailable,thisindicatorcanbecombinedwithindicatorNo15toformonesingleindicatortobereportedunderindicatorNo15.Inthiscase,anilreturnshouldbeprovidedinrespectofindicatorNo17.19.IndicatorNo18:NumberofbranchesofCIsfromEEAcountries.ThisindicatorreferstothenumberofbranchesbelongingtoCIsresidentinotherEEAcountries,i.eexcludingdomesticbranches.IfaCIhasmorethanonebranchinaparticularcountry,itiscountedasone.AsdatacollectedforthepurposeoftheListofMFIshaveonlybeenmadeavailabletotheECBsinceJanuary1999,NCBsshouldprovidethemissingdatafortheend-years1997and1998.NCBsshouldensurethatdataasfromend-1999onwardsareconsistentwithdatareportedintheframeworkoftheMFIlist.20.IndicatorNo19:TotalassetsofbranchesofCIsfromEEAcountries.ThisindicatorreferstotheaggregatedbalancesheettotalofthebranchescoveredbyindicatorNo18.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/187(6)Forthisindicator,thecorrespondingESA95sectorisS.125a.The‘ESA95’istheEuropeanSystemofAccounts1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.(7)OJL228,16.8.1973,p.3.(8)OJL63,13.3.1979,p.1.(9)Forthisindicator,thecorrespondingESA95sectorisS.125b.21.IndicatorNo20:NumberofsubsidiariesofCIsfromEEAcountries.ThisindicatorreferstothenumberofsubsidiariescontrolledbyaCIresidentinotherEEAcountries,i.e.excludingdomesticsubsidiaries.TheECB'sdefinitionofsubsidiaryiscontainedinRegulationECB/2001/13:‘Subsidiariesareseparateincorporatedentitiesinwhichanotherentityhasamajorityorfullparticipation…’.Notallsubsidiariesshouldbecounted,onlythosethatarethemselvesCIs.22.IndicatorNo21:TotalassetsofsubsidiariesofCIsfromEEAcountries.ThisindicatorreferstotheaggregatedbalancesheettotalofthesubsidiariescoveredbyindicatorNo20.23.IndicatorNo23:NumberofbranchesofCIsfromthirdcountries.ThisindicatorreferstothenumberofresidentbranchesbelongingtoCIsresidentinthirdcountries.ThirdcountriesarethosenotbelongingtotheEEA.Ifabankhasmorethanonebranchinaparticularcountry,itiscountedasone.Again,NCBsshouldensurethatdataareconsistentwithdatareportedintheframeworkoftheMFIlist.24.IndicatorNo24:TotalassetsofbranchesofCIsfromthirdcountries.ThisindicatorreferstotheaggregatedbalancesheettotalofthebranchescoveredbyindicatorNo23.25.IndicatorNo25:NumberofsubsidiariesofCIsfromthirdcountries.ThisindicatorreferstothenumberofsubsidiariesresidentintheirnationalterritorythatarecontrolledbyCIsresidentinthirdcountries.26.IndicatorNo26:TotalassetsofsubsidiariesofCIsfromthirdcountries.ThisindicatorreferstotheaggregatedbalancesheettotalofthesubsidiariescoveredbyindicatorNo25.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/188Appendix1Reportingschemeforthe14structuralstatisticalindicatorscompiledusingdataprovidedbyNCBsCountry:…Referenceyear:…IndicatorStockFlowsadjustmentsDeviationsfromdefini-tions2.Numberoflocalunits(‘branches’)ofCIsn/a3.NumberofemployeesofCIsn/a5.Shareofthe5largestCIsintotalassets(CR5)n/a6.HerfindahlindexforCIs'totalassetsn/a15.Totalinvestmentsofinsurancecompanies17.Totalassetsundermanagementbypensionfunds18.NumberofbranchesofCIsfromEEAcountriesn/a19.TotalassetsofbranchesofCIsfromEEAcoun-tries20.NumberofsubsidiariesofCIsfromEEAcoun-triesn/a21.TotalassetsofsubsidiariesofCIsfromEEAcountries23.NumberofbranchesofCIsfromthirdcountriesn/a24.TotalassetsofbranchesofCIsfromthirdcoun-tries25.NumberofsubsidiariesofCIsfromthirdcoun-triesn/a26.TotalassetsofsubsidiariesofCIsfromthirdcountriesAppendix2Electronictransmissionofbankingstructuralstatisticalindicators—keyfamilyidentifier:ECB_SSI1Thebankingstructuralstatisticalindicators(hereinafter‘SSI’)keyfamilyreferstothestructuralindicatorsofcreditinstitutions(CIs),insurancecompaniesandpensionfundssectorsoftheEuropeanUnion(EU)MemberStates.Ithasbeendesignedsoastodrawasmuchaspossibleonthekeyfamilycodelistsandvaluesalreadydefinedforbalancesheetitems(BSI)statistics.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/189Section1.DimensionsThetablebelowdescribesthedimensionsusedintheECB_SSI1keyfamily.FortheSSIstatistics,eightdimensionshavebeenspecifiedasessentialtoidentifythetimeseries.TABLE1DimensionsusedinECB_SSI1keyfamilyPositioninkey:Concept(mnemonic)ConceptnameValueformatCodelist(mnemonic)Codelistname1FREQFrequencyAN1CL_FREQFrequencycodelist(BIS,ECB)2REF_AREAReferenceareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)3REF_SECTORESA95referencesectoralbreakdownAN4CL_ESA95_SECTORESA95referencesectoralbreakdowncodelist(ECB)4SSI_INDICATORStructuralstatisticalindicator's‘name’AN3CL_SSI_INDICATORStructuralstatisticalindicator'scodelist(ECB)5DATA_TYPEDatatypeAN1CL_DATA_TYPEMoneyandbankingtypeofdata,flowandposition(ECB,BIS)6COUNT_AREACounterpartyareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)7CURRENCY_TRANSCurrencyoftransactionAN3CL_CURRENCYCurrencycodelist(ECB,BIS,EurostatBoP)8SERIES_DENOMDenominationoftheseriesorspecialcalculationAN1CL_SERIES_DENOMDenominationoftheseriesorspecialcalculationcodelist(ECB)Eachoftheeightstatisticaldimensionstakesitsvaluesfromacorrespondingcodelist.Forexample,accordingtothetableabove,thedimensionREF_AREA(referencearea)takesitsvaluesfromtheCL_AREA_EEcodelist.AdescriptionofthedimensionsoftheECB_SSI1keyfamilyissetoutbelow,followingthesamesequenceastheyappearinthekey.DimensionNo1:Frequency(FREQ;length:onecharacter)Thisdimensionindicatesthefrequencyofthereportedtimeseries.ThevalueusedintheECB_SSI1keyfamilyis‘A’forannualdataandistakenfromthecodelistCL_FREQ.DimensionNo2:Referencearea(REF_AREA;length:twocharacters)Thisdimensionrepresentsthecountryofresidenceofthereportinginstitution.TheassociatedcodelistCL_AREA_EEcontainsthestandardISOcountrylistandsomeadditionalvaluesasalsodescribedinparagraph6(dimensionNo6:Counterpartyarea).ThesubsetofvaluesusedintheECB_SSI1keyfamilycorrespondstothe15EUMemberStates.DimensionNo3:ESA95Referencesectoralbreakdown(ESA95_SECTOR;length:fourcharacters)Thisdimensionindicatesthestructuralindicators'referencesectorandislinkedtothecodelistCL_ESA95_SECTOR.Currentlyasubsetoffourvaluesisused:creditinstitutions(asdefinedinCommunitylaw)(‘122C’),insurancecorporationandpensionfunds(‘1250’),andseparatelyinsurancecorporations(‘1251’)andpensionfunds(‘1252’).DimensionNo4:Structuralstatisticalindicator's‘name’(SSI_INDICATOR;length:threecharacters)ThisdimensionrepresentsthelistofSSIsandislinkedtothecodelistCL_SSI_INDICATOR.Thevaluesassignedtothedifferentindicatorsareidentifiedbyaprefix.Thevalue‘H’isusedfortheHerfindhalindex,thevalue‘N’forallstatisticalindicatorsrepresentedbyabsolutenumbers,thevalue‘S’forthoserepresentedbyashareandlastlythevalue‘T’fortotalassets.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/190DimensionNo5:Datatype(DATA_TYPE;length:onecharacter)ThedimensionisdescribedbythecodelistCL_DATA_TYPEandindicatesthetypeofdatatobereported:grossstocks(‘1’),reclassificationsandotheradjustments(‘5’),otherrevaluationadjustments(‘7’)andnotspecified(‘X’).Thevalue‘X’,notspecified,isusedtoreportratiosandindexseries,whilethevalue‘1’,stocks,isusedtoreportabsolutenumbersandstocksseries(e.g.numberofemployees;totalassets).AdjustmentsdataareonlyapplicablewithreferencetotheBSIseries,theyarenotapplicableandarenotreportedforabsolutenumbers,ratiosandindexes.Reclassificationsandotheradjustmentscomprisechangesintheassetsandliabilitiesonthebalancesheetofthereportingsectorarisingfrom1)changesinthereportingpopulation;2)corporaterestructuring;3)thereclassificationofassetsandliabilities;and4)thecorrectionofreportingerrorswhich,fortechnicalreasons,cannotberemovedfromthestockdataforthecompleterelevantperiod.Inparticular,reclassificationsfortheyear2001willneedtocoverthechangesduetotheentryofGreeceintotheeuroarea.Otherrevaluationadjustmentsincludechangesinthepriceofsecuritiesissued,soldorheldandchangesduetotheremovalfromthebalancesheetofloanssubjecttoawrite-off/write-down.DimensionNo6:Counterpartyarea(COUNT_AREA;length:twocharacters)Thisdimensionrepresentstheareaofresidenceofthecounterpartyofthestructuralindicator.ThecodelistlinkedtothisconceptisCL_AREA_EE,whichcontainsthestandardISOcountrylistandadditionalvalues(e.g.‘U6’—‘Domestic:samecountryasthatofthereportingCIs’).ForthepurposeoftheECB_SSI1keyfamilythefollowingsubsetofvaluesisused:domestic(homeorreferencearea)(‘U6’),otherEuropeanEconomicAreacountries(allcountriesexcludingthereferencearea)(‘A0’)andextraEuropeanEconomicArea(‘A7’)inthecaseofbotheuroareareportersandnon-euroareareporters.DimensionNo7:Currencyoftransaction(CURRENCY_TRANS;length:threecharacters)ThisdimensiondescribesthecurrencyinwhichthestructuralindicatorsaredenominatedandislinkedtothecodelistCL_CURRENCY.IntheECB_SSI1keyfamilyonlythevalues‘Z01’forallcurrenciescombinedand‘Z0Z’fornotapplicableareused.DimensionNo8:Denominationoftheseriesorspecialcalculation(SERIES_DENOM;length:onecharacter)Thisdimensionspecifieswhetherthereportedseriesisexpressedinnationalorinthecommon(euro)currency.ThisconceptisonlyapplicabletoBSIseries(e.g.totalassets).OnlythreevaluesfromthecodelistCL_SERIES_DENOMareusedintheECB_SSI1keyfamily—‘N’nationalcurrency,‘E’euroand‘Z’notapplicable).Non-participatingMemberStatesandGreece(fortheperioduptoandincludingtheyear2000)willusethecode‘N’,whilethecode‘E’willbeusedbytheeuroareaMemberStates(includingGreecestartingin2001).ThefulllistofserieskeystobetransmittedtotheECBisreportedinAppendix3.Section2.TheattributesInadditiontotheeightdimensionsdefiningthekey,asetofattributes(1)hasbeendefined.Theseareattachedatvariouslevelsoftheexchangedinformation:OfficialJournaloftheEuropeanUnionEN26.9.2003L241/191(1)Attributesarestatisticalconceptswhichprovideadditionalcoded(e.g.theunit)anduncoded(e.g.thecompilationmethod)informationabouttheexchangeddata.‘Mandatory’appliestotheattributesforwhichallpartnersknowthevalues.‘Conditional’appliestotheattributeswhicharedefinedonlyiftheyareknowninthereportinginstitution(e.g.domesticseriesids)orwhenevertheyarerelevant(e.g.compilation,breaks).Attributevaluesaretobeexchangedonlywhentheyaresetforthefirsttimeandwhenevertheychange.Onlytheobservationstatusispresentineveryinterchange,attachedtoeachobservation.TABLE2Bankingstructuralstatisticalindicatorskeyfamily(ECB_SSI1):CodedanduncodedattributesAssignmentlevelStatisticalconceptValueFormatCodelistAttributesatsiblinglevel(exchangedusingtheFNSgroup)SiblingTITLE_COMPLTitlecomplementAN..1050UncodedSiblingUNITUnitAN..12CL_UNITUnitcodelist(BIS,ECB,EurostatBoP)SiblingUNIT_MULTUnitmultiplierAN..2CL_UNIT_MULTUnitmultipliercodelist(BIS,ECB,EurostatBoP)SiblingDECIMALSDecimalsN1CL_DECIMALSDecimalscodelist(BIS,ECB)SiblingTITLETitleAN..70UncodedSiblingNAT_TITLENationallanguagetitleAN..350UncodedSiblingCOMPILATIONCompilationAN..1050UncodedSiblingCOVERAGECoverageAN..350UncodedAttributesattimeserieslevel(exchangedusingtheFNSgroup)TimeseriesCOLLECTIONCollectionindicatorAN1CL_COLLECTIONCollectionindicatorcodelist(BIS,ECB)TimeseriesAVAILABILITYAvailabilityAN1CL_AVAILABILITYOrganisationavailabilitycodelist(BIS,ECB)TimeseriesDOM_SER_IDSDomesticseriesidsAN..70UncodedTimeseriesBREAKSBreaksAN..350UncodedAttributesatobservationlevel(exchangedtogetherwiththedatainthemainARRsegment)ObservationOBS_STATUSObservationstatusAN1CL_OBS_STATUSObservationstatuscodelist(BIS,ECB,EurostatBoP)ObservationOBS_CONFObservationconfidentialityAN1CL_OBS_CONFObservationconfidentialitycodelist(EurostatBoP,ECB)ObservationOBS_PRE_BREAKPre-breakobservationvalueAN..15UncodedObservationOBS_COMObservationcommentAN..350UncodedInaddition,eachoftheseattributesischaracterisedbysometechnicalproperties,whicharelistedinthetablebelow.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/192TABLE3NCBsreportingtotheECB.CommonattributepropertiesfortheECB_SSI1keyfamilyStatusFirstvaluesetby…(1)ModifiablebyNCBsTITLE_COMPLMECBNoUNITMECBNoUNIT_MULTMECBNoDECIMALSMECBNoTITLECECBNoNAT_TITLECNCBYesCOMPILATIONCNCBYes(*)COVERAGECNCBYes(*)COLLECTIONMECBNoAVAILABILITYMECB/NCBYesDOM_SER_IDSCNCBYesBREAKSCNCBYesOBS_STATUSMNCBYesOBS_CONFCNCBYesOBS_PRE_BREAKCNCBYesOBS_COMCNCB/ECBYesM:Mandatory,C:Conditional(1)ECBreferstotheECBDirectorateGeneralStatistics.(*)ChangesaretobecommunicatedtotheresponsibleECBbusinessareabyfax/e-mail.Belowisadescriptionofeachattributeincludingthereferencecodelist(indicatedincapitallettersasCL_****)wheneveritapplies.Section2.1.AttributesatsiblinglevelMandatory:—TITLE_COMPL(uncoded):Thisattributeisset,storedanddisseminatedbytheECB(itwillbeinEnglishwithamaximumlengthof1050characters).IfanNCBwouldliketomakeamodification,arevisioncanbemadeafterconsultationwiththeECB,however,thisrevisionwillbemadebytheECB.—UNIT(codelist:CL_UNIT):Thisattributeprovidestheunitofmeasurementofthereporteddata.ParticipatingMemberStatesreportthedataineuroforthoseitemswherethisisapplicableandtheECBwillsetthisattributeto‘EUR’(DENOM=‘EUR’).Inthecaseofnon-participatingMemberStatesthevalueofthisattributeisequaltothecorrespondingnationalcurrency(UNIT=‘DKK’forDenmark,‘SEK’forSweden,‘GBP’fortheUnitedKingdomand‘GDR’forGreecebeforeandincludingtheyear2000).FortheseriesreportedasabsolutevaluesandfortheindextheECBwillsetthisattributetovalue‘UNITS’,andfortheseriesreportedaspercentagestothevalue‘PC’.—UNIT_MULT(codelist:CL_UNIT_MULT):Thisattributeprovidesinformationonwhethertheseriesisexpressedinmillions(UNIT_MULT=‘6’),billions(UNIT_MULT=‘9’),etc.NCBsreportthedatareferringtotheCIsBSIseriesinmillionsandtheECBwillsetthevalueto6(UNIT_MULT=‘6’).Fortheseriesreportedasabsolutenumbers,aspercentages,orasindexes,theECBwillsetthevalueto0(UNIT_MULT=‘0’).—DECIMALS(codelist:CL_DECIMALS):Thisattributeindicatesthenumberofdecimalplacesgivenforthevaluesoftheobservations.NCBsreporttheBSIseriesandtheseriesrepresentingabsolutenumberswith0decimalplacesandtheECBwillsetthevalueoftheattributeat0fortheseseries(henceDECIMALS=‘0’).TheindexseriesandthoserepresentingpercentageswillbereportedwithfourdecimalsandtheECBwillsetthevalueoftheattributeto4fortheseseries(henceDECIMALS=‘4’).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/193Conditional:—TITLE(uncoded):Theseriestitleallowsonlyamaximumof70characters.Inviewofthelimitedspace,theTITLECOMPLEMENTattributeisusedinsteadasthemandatoryattribute.TheTITLEattributecouldinthefuturebeusedfortheconstructionofshorttitles.—NAT_TITLE(uncoded):NCBsmayusethisattributeinordertoprovideaprecisedescriptionandothersupplementaryordistinguishingspecificationsinthenationallanguages.Althoughtheuseofupperandlowercaselettersdoesnotcauseproblems,theexchangeofaccentedcharactersandextendedalphanumericsymbolsneedstobetestedbeforeregularuse.—COMPILATION(uncoded):Thisattributeisusedfordetailedtextualexplanationsofthecompilationmethods,weighting,statisticalprocedures,typeofindexetc.:—datasources/datacollectionsystem,—compilationprocedures(includingdescriptionofestimates/assumptionsmade),—deviationsfromtheECB'sreportinginstructions(geographical/sectoralclassification/valuationmethods),—informationrelatingtothenationallegalframework(andtolinkstotheEUregulatoryframework)forintermediariesotherthanCIs.—COVERAGE(uncoded):Thisattributedescribesthereportingpopulation,anditscoverage,forthedifferentcategoriesofintermediaries.Itshoulddescribethetypeofintermediaryforthedifferentindicators.Ifthecoverageisknowntobepartial,anestimateofthemarketsharesisprovided.Itshouldalsoindicatewhetherthefigureshavebeengrossedup.Section2.2.AttributesattimeserieslevelMandatory:—COLLECTION(codelist:CL_COLLECTION):Thisattributeprovidesanexplanationofthetimewhenobservationsarecollected(e.g.beginning,middleorendofperiod)oranindicationofwhetherdataareaverages,thehighestorlowestinagivenperiod,etc.TheECBwillsettheSSIseriesas‘end-of-period’(COLLECTION=‘E’).—AVAILABILITY(codelist:CL_AVAILABILITY):Thisattributeindicatestheinstitutionstowhichthedatacanbemadeavailable.Whenspecialtreatmentforspecificobservationsisneeded,theOBSERVATIONCONFIDENTIALITYattributecanbeused(seebelow).Conditional:—DOM_SER_IDS(uncoded):Thisattributemakesitpossibletorefertothecodeusedinnationaldatabasestoidentifythecorrespondingseries(formulaeusingnationalreferencecodescanalsobespecified).—BREAKS(uncoded):Thisattributeprovidesadescriptionofbreaksandmajorchangesovertimeinthecollection,reportingcoverageandcompilationoftheseries.Inthecaseofbreaks,itisdesirabletostatetheextenttowhicholdandnewdatamaybeconsideredcomparable(upto350characters).Section2.3.AttributesatobservationlevelMandatory:—OBS_STATUS(codelist:CL_OBS_STATUS):NCBsreportanobservationstatusvalueattachedtoeachexchangedobservation.Thisattributeismandatoryandmustbeprovidedwitheverydatatransmissionforeveryindividualobservation.WhenNCBsrevisethevalueofthisattribute,boththeobservationvalue(evenifunchanged)andthenewobservationstatusflagareretransmitted.Thelistbelowspecifiestheexpectedvalues(accordingtotheagreedhierarchy)fortheseattributesforthepurposeoftheSSIstatistics:‘A’=normalvalue,‘B’=breakvalue,OfficialJournaloftheEuropeanUnionEN26.9.2003L241/194‘M’=datadonotexist(fornon-applicabledata)(2),‘L’=dataexistbutarenotcollected(3),‘E’=estimatedvalue,‘P’=provisionalvalue(thisattributecanbeused,inparticular,witheachdatatransmissionreferringtothelastobservation)(4).—Ifanobservationisqualifiedbytwocharacteristics,themostimportantisreported.If,forexample,anobservationisbothaprovisionalvalueandtheresultofanestimate,priorityisgiventothe‘estimate’property,andtheflag‘E’isused.Conditional:—OBS_CONF(codelist:CL_OBS_CONF):IfanNCBwishestodifferentiatebetweentheconfidentialitystatusofoneormorespecificobservations,itmayusetheOBSERVATIONCONFIDENTIALITYattribute.Thevalueofthisattribute(ifany)maybemodifiedwhentransmittingthedatabythesenderoftheinformation.—OBS_PRE_BREAK(uncoded):Thisattributecontainsthepre-breakvalue,whichisanumericfieldliketheobservation.Itisprovidedwhenaseriesbreakoccurs.—OBS_COM(uncoded):Thisattributecanbeusedtoprovidetextualcommentsattheobservationlevel(e.g.describingtheestimateorassumptionmadeforaspecificobservationduetolackofdata,explainingthereasonforapossibleabnormalobservationorgivingdetailsofachangeinthereportedtimeseries).Flowsadjustmentsdataaretobereported,ifavailable,inrespectofindicatorsNos17,19,21,24and26.Flowsadjustmentsrefertopricerevaluations,write-offs,write-downsandreclassifications.Section3.RevisionpolicyNCBsmayhavetorevisethereporteddata.Thefollowinggeneralprinciplesapply:—duringallregularannualdatatransmissions,inadditiontothelatestyear,both‘ordinary’(i.e.revisionstothepreviousyear'sdata)and‘historical’revisionscanbesent;—exceptionally,historicalrevisionswhichsignificantlyimprovethequalityofthedatamaybeacceptedduringtheyear;—inthecaseofsignificantrevisions,explanatorynotesmustbeprovidedtotheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/195(2)When,owingtolocalmarketpracticesortothelegalframework,atimeseries(orpartofit)isnotapplicable(theunderlyingphenomenondoesnotexist),amissingvalueisreported(‘-’)withobservationstatus‘M’.(3)When,owingtolocalstatisticalconditions,dataforatimeseriesarenotcollectedeitheronspecificdatesorforthetotallengthofthetimeseries(theunderlyingeconomicphenomenonexistsbutisnotmonitoredstatistically),amissingvalueisreported(‘-’)withobservationstatus‘L’ineachperiod.(4)Theseobservationstakedefinitevalues(observationstatus‘A’)atalaterstage.Thenewrevisedvaluesoverwritethepreviousprovisionalobservations.Appendix3TABLE1StocksdataSerieskeysforbankingstructuralstatisticalindicatorsStructuralindicators1.Domesticarea2.OtherEEAcountries3.ExtraEEACIsInsurancecorporationsandpensionfundsCIsCIsTotalInsurancecorporationsPensionfundsNumberofemployeesofCIsS1NumberofbranchesofCIsS2S3S4NumberofsubsidiariesofCIsS5S6HerfindahlindexforCIstotalassets(CR5)S7Shareofthe5largestCIsintotalassetsS8Totalassets(1)S9S10S11TotalassetsofbranchesS12S13TotalassetsofsubsidiariesS14S15(1)Forpre-insandGreecebefore2001,thecodeNisusedforthe'currencyofdenomination'inthelastdimensionoftheserieskeyinsteadofE.TABLE2AdjustmentsdataSerieskeysforbankingstructuralstatisticalindicatorsStructuralindicators1.Domesticarea2.OtherEEAcountries3.ExtraEEACIsInsurancecorporationsandpensionfundsCIsCIsTotalInsurancecorporationsPensionfundsReclassificationsandotheradjustmentsTotalassetsS16S17S18TotalassetsofbranchesS19S20TotalassetsofsubsidiariesS21S22OfficialJournaloftheEuropeanUnionEN26.9.2003L241/196Structuralindicators1.Domesticarea2.OtherEEAcountries3.ExtraEEACIsInsurancecorporationsandpensionfundsCIsCIsTotalInsurancecorporationsPensionfundsOtherrevaluationadjustmentsTotalassetsS23S24S25TotalassetsofbranchesS26S27TotalassetsofsubsidiariesS28S29(1)Forpre-insandGreecebefore2001,thecodeNisusedforthe'currencyofdenomination'inthelastdimensionoftheserieskeyinsteadofE.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/197ANNEXVIICENTRALGOVERNMENTDEPOSITLIABILITIESANDHOLDINGSOFCASHANDSECURITIES1.CENTRALGOVERNMENTDEPOSITLIABILITIES1.1.Definitionsandcoverageofcentralgovernment(closesubstitutesfor)depositliabilitieswithinthereportingschemeForthepurposesofthisreportingscheme,centralgovernmentdepositliabilitiesareallocatedwithinthefollowingcategories.Wherethephenomenondoesnotexistorisinsignificant,noreportingisrequiredondeminimisgrounds.Depositliabilities:Depositliabilitiesarebrokendownintoovernightdeposits,depositswithagreedmaturityanddepositsredeemableatnotice.Overnightdeposits:Depositswhichareconvertibleintocurrencyand/orwhicharetransferableondemandbycheque,banker'sorder,debitentryorsimilarmeans,withoutsignificantdelay,restrictionorpenalty.Balancesrepresentingprepaidamountsinthecontextofe-money,eitherintheformofhardware-basede-money(e.g.prepaidcards)orsoftware-basede-money,issuedbycentralgovernment,areincludedunderthisitem.Thisitemexcludesnon-transferabledepositswhicharetechnicallywithdrawableondemandbutwhicharesubjecttosignificantpenalties.Depositswithagreedmaturity:Non-transferabledepositswhichcannotbeconvertedintocurrencybeforeanagreedfixedterm;orwhichcanbeconvertedintocurrencybeforethatagreedtermbuttheholderischargedsomekindofpenalty.Financialproductswithroll-overprovisionsmustbeclassifiedaccordingtotheearliestmaturity.Depositsredeemableatnotice:Non-transferabledepositswithoutanyagreedmaturitywhichcannotbeconvertedintocurrencywithoutaperiodofpriornotice,beforethetermofwhichtheconversionintocashisnotpossibleorpossibleonlywithapenalty.Thisitemincludesdepositswhich,althoughperhapslegallywithdrawableondemand,wouldbesubjecttopenaltiesandrestrictionsaccordingtonationalpractices(classifiedinthematurityband‘uptoandincludingthreemonths’).TheESA95(1)providesguidanceontheclassificationofdebtinstrumentsissuedbygeneralgovernment(ESA95,paragraphs5.74-5.76).Non-tradabledebtinstrumentsissuedbygeneralgovernmenttothepublicatlargearetobeclassifiedunderdeposits,astheyareclosesubstitutesfortimedeposits,savingsdeposits,savingsbooksandnon-negotiablecertificatesofdeposit.Allotherinstrumentswhicharetypicallyrepresentedbydocumentsintendedtocirculateandwhichthereforeinvolve(realisedorunrealised)holdinggainsandlossesareclassifiedassecuritiesotherthanshares.1.2.Sectoralclassificationofcentralgovernmentagenciesissuing(closesubstitutesfor)depositliabilitiesTheESA95providesthestandardforthesectoralclassificationofgeneralgovernmentanditssubsectors,oneofwhichisthecentralgovernmentsector.Furtherguidanceisprovidedinthe‘MoneyandBankingStatisticsSectorManual—Guidanceforthestatisticalclassificationofcustomers’(2).Generalgovernmentcomprisesresidentunitswhichareprincipallyengagedintheproductionofnon-marketgoodsandservicesintendedforindividualandcollectiveconsumptionand/orintheredistributionofnationalincomeandwealth(ESA95,paragraphs2.68-2.70).Generalgovernmentisdividedintotwoissuingsubsectors:centralgovernmentandothergeneralgovernment.Othergeneralgovernmentispartofthemoney-holdingsector.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/198(1)TheEuropeanSystemofAccounts(ESA)1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsinthecommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.(2)EuropeanCentralBank,secondedition,November1999.CentralgovernmentconsistsofadministrativedepartmentsoftheStateandothercentralagencieswhosecompetenceextendsoverthewholeeconomicterritory,exceptfortheadministrationofsocialsecurityfunds(ESA95,paragraph2.71).1.3.Definitionofthe‘otherresidentsectors’,i.e.non-monetaryfinancialinstitutionresidentsotherthanthegeneralgovernmentOtherfinancialintermediariesandfinancialauxiliaries:Non-monetaryfinancialcorporationsandquasi-corporations(excludinginsurancecorporationsandpensionfunds)principallyengagedinfinancialintermediationbyincurringliabilitiesinformsotherthancurrency,depositsand/orclosesubstitutesfordepositsfrominstitutionalunitsotherthanmonetaryfinancialinstitutions(MFIs)(ESA95,paragraphs2.53-2.56).Alsoincludedarefinancialauxiliariesconsistingofallfinancialcorporationsandquasi-corporationsthatareprincipallyengagedinauxiliaryfinancialactivities(ESA95,paragraphs2.57-2.59).Insurancecorporationsandpensionfunds:Non-monetaryfinancialcorporationsandquasi-corporationsprincipallyengagedinfinancialintermediationastheconsequenceofthepoolingofrisks(ESA95,paragraphs2.60-2.67).Non-financialcorporations:Corporationsandquasi-corporationsnotengagedinfinancialintermediationbutprincipallyintheproductionofmarketgoodsandnon-financialservices(ESA95,paragraphs2.21-2.31).Households:Individualsorgroupsofindividualsasconsumersandproducersofgoodsandnon-financialservicesexclusivelyfortheirownfinalconsumption,andasproducersofmarketgoodsandnon-financialandfinancialservicesprovidedthattheiractivitiesarenotthoseofquasi-corporations.Includedarenon-profitinstitutionswhichservehouseholdsandwhichareprincipallyengagedintheproductionofnon-marketgoodsandservicesintendedforparticulargroupsofhouseholds(ESA95,paragraphs2.75-2.88).2.COVERAGEOFCENTRALGOVERNMENTHOLDINGSOFCASHANDSECURITIES2.1.EurobanknotesandcoinsheldbythecentralgovernmentBanknotesandcoinsissuedbytheEuropeanCentralBank,euroareanationalcentralbanksandcentralgovernmentsandheldbythecentralgovernment.2.2.CentralgovernmentholdingsofinstrumentsissuedbyeuroareaMFIsDebtsecuritiesissuedbyeuroareaMFIsandheldbythecentralgovernment.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/199DATAONCENTRALGOVERNMENT(CLOSESUBSTITUTESFOR)DEPOSITLIABILITIESANDHOLDINGSOFCASHANDSECURITIES(*)AdaptedschemeusingthereportingtableoftheMFIsector.TABLEStocks(DatatobeprovidedatmonthlyfrequencywiththesametimelinessasTable1)BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)Non-MFIsNon-MFIsMFIs(a)ofwhichcreditinstitutionssubjecttoRRs(3),ECBandNCBs(b)GeneralgovernmentOtherresidentsectorsMFIs(j)ofwhichcreditinstitutionssubjecttoRRs(3),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)LIABILITIES9Deposits9eEuro9.1eOvernight9.2eWithagreedmaturityupto1yearover1andupto2years9.3eRedeemableatnoticeupto3months(1)9.4eRepos9xForeigncurrencies9.1xOvernightOfficialJournaloftheEuropeanUnionEN26.9.2003L241/200(*)‘Reclassificationsandotheradjustments’and‘revaluationadjustments’datawillbecoveredbythe‘Manualofproceduresforthecompilationofflowsstatistics’(AnnexX).BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.Restoftheworld(s)D.Notallocated(t)Non-MFIsNon-MFIsMFIs(a)ofwhichcreditinstitutionssubjecttoRRs(3),ECBandNCBs(b)GeneralgovernmentOtherresidentsectorsMFIs(j)ofwhichcreditinstitutionssubjecttoRRs(3),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)9.2xWithagreedmaturityupto1yearover1andupto2years9.3xRedeemableatnoticeupto3months(1)9.4xReposASSETS1.Cash1eofwhicheuro3.Securitiesotherthanshares(2)upto1yearover1andupto2years4.MMFshares/units(1)Includingnon-transferablesightsavingsdeposits(2)IssuedbyeuroareaMFIs(3)ReserverequirementsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/201Statisticsoncentralgovernmentdepositliabilities.AssessmentofdataavailabilityBelgiumFranceIssuerPostOfficeTreasuryPostOfficeTreasuryTreasuryTreasuryESAsectoroftheissuerCentralgovernmentCentralgovernmentCentralgovernmentCentralgovernmentCentralgovernmentCentralgovernmentNameofinstrumentAvoirsàvue(sightdeposits)SightdepositsattheTreasurySightdepositsatthePostOfficeIndustrialdevelopmentaccountsattheTreasuryYouthpassbookaccountsattheTreasuryTimedepositsattheTreasuryDescription-Customercurrentaccountsincreditheldbyresidentnon-financialagentsCustomercurrentaccountsincreditheldbyresidentnon-financialagentsSavingsdeposits,admin.regu-lated,withoutmaturityornoticeperiod,onwhichchequesarenotallowedandwhichareheldbyresidentnon-financialagentsSavingsdeposits,admin.regu-lated,withoutmaturityornoticeperiod,onwhichchequesarenotallowedandwhichareheldbyresidentnon-financialagentsCustomeraccountswithanagreedmaturityheldbyresi-dentnon-financialagentsFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyTimeliness:fromreportingagents/readyforECB11/15workingdays10/15workingdays15workingdays10/15workingdays10/15workingdays10/15workingdaysDatasourceDirectDirectDirectDirectDirectDirectProvisionofhistoricdata‘Bestestimates’July1997toAugust1998anddatabeforeJuly1997ashistoricdataEstimatesbackto1980sEstimatesbackto1980sEstimatesbackto1980sEstimatesbackto1980sEstimatesbackto1980sAllocationwithinthereportingschemeCategory:overnightCurrency:nationalSectors:MFIs,centralgovern-ment,othergeneralgovern-ment,otherresidentsectors:non-financialcorporationsandhouseholdsandnon-profitinstitutionsservinghouseholdsCategory:overnightCurrency:nationalSectors:othergeneralgovern-ment,otherresidentsectorsCategory:overnightCurrency:nationalSector:otherresidentsectorsCategory:redeemableatnoticeofupto3monthsCurrency:nationalSector:otherresidentsectorsCategory:redeemableatnoticeofupto3monthsCurrency:nationalSector:otherresidentsectorsCategory:withagreedmaturityofupto1year/upto2yearsCurrency:nationalSector:otherresidentsectorsDataonaccruedinterestExcludedNotrelevantNotrelevantExcludedExcludedExcludedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/202Statisticsoncentralgovernmentdepositliabilities.AssessmentofdataavailabilityIrelandItalyLuxembourgIssuerPostOfficeSavingsBank(onbehalfoftheMinisterforFinance)PostOfficeSavingsBank(onbehalfoftheMinisterforFinance)Treasury(throughthePostOffice)Treasury(throughtheCassaDepositiePrestiti(CassaDD.PP.))Treasury(throughtheCassaDD.PP.)PostOfficeESAsectoroftheissuerCentralgovernmentCentralgovernmentCentralgovernmentCentralgovernmentCentralgovernmentCentralgovernmentNameofinstrumentOrdinarydepositsSpecialsavingsaccounts(SSAs)CurrentaccountsLibrettipostaliliberi(savingsdeposits)Buonifruttiferiordinari(savingscertificates)DepositsDescriptionNottransferablebycheque,butwithdrawableondemandwithoutinterestpenaltyAttractalowerrateofdepositinterestretentiontax(DIRT).MonieswithdrawnwithoutpriornoticesubjecttopenaltiesDeposits(currentaccounts)Deposits(savingsaccounts)Deposits(savingsaccounts)-FrequencyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyTimeliness:fromreportingagents/readyforECB10/15workingdays10/15workingdays15workingdays15workingdays15workingdays15workingdaysDatasourceDirectDirectOtherOther(CassaDD.PP.)Other(CassaDD.PP.)DirectProvisionofhistoricdataRealbackdatafromJuly1997;forearlierestimatesbackto1980susebuildingblocksexerciseRealbackdatafromJuly1997;forestimatesbackto1980susebuildingblocksexerciseDatabacktoDecember1995maybeestimatedDatabacktoDecember1995maybeestimatedDatabacktoDecember1995maybeestimatedRealbackdataforJuly1997toMay1998;estimatesbackto1980snotforeseenAllocationwithinthereportingschemeCategory:redeemableatnoticeofupto3monthsCurrency:nationalSector:otherresidentsectorsCategory:redeemableatnoticeofupto3monthsCurrency:nationalSector:otherresidentsectorsCategory:overnightCurrency:nationalSectors:othergeneralgovern-ment,otherresidentsectorsCategory:redeemableatnoticeofupto3monthsCurrency:nationalSector:otherresidentsectorsCategory:redeemableatnoticeofupto3monthsCurrency:nationalSector:otherresidentsectorsCategory:fullsplitifPostOfficecooperatesCurrency:nationalSectors:othergeneralgovern-ment,otherresidentsectorsDataonaccruedinterestExcludedExcludedExcludedExcludedExcludedIncludedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/203ANNEXVIIIHIGHESTPRIORITYMEMORANDUMITEMSTOBEPROVIDEDATAMONTHLYFREQUENCYThememorandumitemslistedinthisAnnexbelongtothebalancesheetitemskeyfamily,whichisdescribedinAnnexXIII.Theseriesaretobereportedatmonthlyfrequencyandwiththesametimelinessasthemandatorymonthlymonetaryfinancialinstitution(MFI)balancesheetstatisticsinaccordancewithRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2).ReportingschemeTABLEAOtherMFIsdata(stocks)DomesticOtherparticipatingMemberStatesRestoftheworldNotallocatedLIABILITIES10.Moneymarketfundshares/unitsDEFINITIONOFTHEHIGHESTPRIORITYMEMORANDUMITEMS1.Breakdownbyresidencyoftheholdersofmoneymarketfund(MMF)shares/unitsMMFshares/unitsthathavebeenbrokendownbyresidencyoftheholderaccordingtothefollowingthree-waysplit:domestic/otherparticipatingMemberStates/restoftheworld.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/204(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.ANNEXIXMEMORANDUMITEMSTOBEPROVIDEDATAMONTHLYFREQUENCYReportingscheme1.ThememorandumitemslistedinthisAnnexbelongtothebalancesheetitems(BSI)keyfamily,whichisdescribedinAnnexXIII.Theseriesaretobereportedatmonthlyfrequencyandwiththesametimelinessasthemandatorymonthlymonetaryfinancialinstitution(MFI)balancesheetstatisticsinaccordancewithRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2).I.Memorandumitemsforthederivationandassessmentofthemonetaryaggregatesandcounterparts2.Forthepurposesofthecompilationofthemonetaryaggregates,thenationalcentralbanks(NCBs)reportstatisticalinformationonsupplementarybreakdownsof‘currencyincirculation’and‘debtsecuritiesissued’.ThesehighprioritymemorandumitemsareshownasboldframedcellsinTablesAandBandaredefinedbelow.TheremainingmemorandumitemsareneededtoallowamoredetailedanalysisoftheMFIbalancesheetstatistics.3.Currencyincirculation,ofwhicheurobanknotes(M1),nationaldenominationbanknotes(M2),coins(M3),coinsdenominatedineuro(M4)andcoinsinnationaldenominations(M5):—Eurobanknotes(M1)areeurobanknotesissuedasincludedintheitem‘currencyincirculation’.—Nationaldenominationbanknotes(M2)arebanknotesdenominatedinthelegacycurrenciesissuedbyNCBsbefore1January2002thathavenotyetbeenredeemedattheNCBs.ReportedasfromJanuary2002,atleastduring2002.—Coins(M3)referstotheamountofcoins,botheuroandnationaldenomination(notyetredeemed),issuedbynationalauthorities(NCBs/centralgovernments)andreportedaspartoftheitem‘currencyincirculation’intheNCB'sbalancesheet.—Coinsdenominatedineuro(M4)arecoinsdenominatedineuroissuedbynationalauthorities(NCBs/centralgovernments).—Coinsinnationaldenominations(M5)arecoinsdenominatedinthelegacycurrenciesissuedbynationalauthorities(NCBs/centralgovernments)before1January2002thathavenotyetbeenredeemedattheNCBs.4.HoldersofnegotiablesecuritiesissuedbytheEuropeanCentralBank(ECB)/NCBs(itemsM6toM8)DebtsecuritiesissuedbytheECB/NCBsthathavebeenbrokendownbyresidencyoftheholder,accordingtothefollowingthree-waysplit:domestic/otherparticipatingMemberStates/restoftheworld.TABLEAECB/NCBsdata(stocks)(1)DomesticOtherpartici-patingMemberStatesRestoftheworldNotallocatedLIABILITIES8CurrencyincirculationOfwhichbanknotes—EurobanknotesM1—NationaldenominationbanknotesM2OfficialJournaloftheEuropeanUnionEN26.9.2003L241/205(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.DomesticOtherpartici-patingMemberStatesRestoftheworldNotallocatedOfwhichcoinsM3—Coinsdenominatedineuro(2)M4—Coinsinnationaldenominations(3)M511DebtsecuritiesissuedUpto1yearM6M7M814RemainingliabilitiesOfwhichaccrualsondepositsM9OfwhichtransititemsM10OfwhichsuspenseitemsM11Ofwhichintra-Eurosystemliabilitiesrelatedtotheallocationofeurobank-notesM12ASSETS7RemainingassetsOfwhichaccrualsonloansM13OfwhichtransititemsM14OfwhichsuspenseitemsM15Ofwhichintra-EurosystemclaimsrelatedtotheallocationofeurobanknotesM16(1)SubjecttobilateralagreementbetweentheECBandtheNCB,flowdatamaybeprovided.(2)Tobereportedifavailable.(3)Tobereportedifavailable.CellsinboldarethehighpriorityitemsTABLEBOtherMFIsdata(stocks)(1)DomesticOtherpartici-patingMemberStatesRestoftheworldNotallocatedLIABILITIES11DebtsecuritiesissuedUpto1yearM17M18M19EuroM20M21M22ForeigncurrenciesM23M24M25Over1andupto2yearsM26M27M28EuroM29M30M31ForeigncurrenciesM32M33M34OfficialJournaloftheEuropeanUnionEN26.9.2003L241/206DomesticOtherpartici-patingMemberStatesRestoftheworldNotallocated13CapitalandreservesOfwhichprovisionsM3514RemainingliabilitiesOfwhichaccrualsondepositsM36OfwhichtransititemsM37OfwhichsuspenseitemsM38OfwhichfinancialderivativesM39ASSETS7RemainingassetsOfwhichaccrualsonloansM40OfwhichtransititemsM41OfwhichsuspenseitemsM42OfwhichfinancialderivativesM43Cellsinboldarethehighpriorityitems.HighestprioritymemoitemsarerequiredinAnnexVIIISubjecttoagreementbetweentheECBandtheNCB,cellsinboldwithanarrow()mightnotbereportedbytheNCBwherealternativedatasourcesareusedbytheECB(1)SubjecttobilateralagreementbetweentheECBandtheNCB,flowdatamaybeprovided.5.Remainingassets/liabilities,ofwhichintra-Eurosystemliabilities(itemM12)/claims(itemM16)relatedtotheallocationofeurobanknotesNetpositionsvis-à-vistheEurosystemoriginatedby:1)distributionofeurobanknotesissuedbytheECB(8%oftotalissues);and2)applicationofthecapitalsharemechanism.TheallocationoftheindividualNCB'sandECB'snetcreditordebitpositiontoeithertheassetorliabilitysideofthebalancesheetisdoneaccordingtothesign,i.e.apositivenetpositionvis-à-vistheEurosystemwillbereportedontheassetside,anegativenetpositionontheliabilityside.6.HoldersofnegotiablesecuritiesissuedbyotherMFIswithabreakdownbymaturity(itemsM17toM19andM26toM28)andfurtherbycurrency(itemsM20toM25,andM29toM34)DebtsecuritiesandmoneymarketpaperissuedbyMFIsthathavebeenbrokendownbyresidencyoftheholderaccordingtothefollowingthree-waysplit:domestic/otherparticipatingMemberStates/restoftheworld.Debtsecuritiesandmoneymarketpaperdataareprovidedwithabreakdownbymaturity(uptooneyear,overoneyearanduptotwoyears)andfurtherdetailsbycurrency(euro,foreigncurrencies).II.MemorandumitemstoderiveweightinginformationforMFIinterestrates7.FortheregularproductionofMFIinterestrate(hereinafter‘MIR’)statistics(3),weightinginformationisnecessarytoaggregatethenationalMIRtoMIRstatisticsfortheeuroarea.ToreducethereportingburdenontheNCBs,thedecisionhasbeentakentouseasaprimarysourceforderivingtheweightsforMIRonoutstandingamountsaswellasselectedMIRonnewbusinessthestatisticalinformationalreadyreportedbyNCBsinthecontextofBSIstatistics.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/207(3)AccordingtoRegulationECB/2001/18of20December2001concerningstatisticsoninterestratesappliedbymonetaryfinancialinstitutionstodepositsandloansvis-à-vishouseholdsandnon-financialcorporations,OJL10,12.1.2002,p.24.8.OnthebasisofdataavailabilityaccordingtoRegulationECB/2001/13theweightinginformationfortherelevantdepositcategoriesreferringtonewbusinessandoutstandingamountscanbeeasilymappedfromtheMFIbalancesheetstatistics.However,fortheloanstohouseholdsinstrumentcategoriesinthefieldofoutstandingamounts(4)themandatoryBSIdatadonotallowanexactmirroring:9.Fortheseloancategories,the(mandatory)BSIseriescoverallcurrenciesoftransaction,whereasMIRconsideronlyeuro-denominatedloans.BSIseriesreferringonlytotheeuroasthecurrencyoftransactionaccordingtoRegulationECB/2001/13areavailablewiththerequiredsectoralbreakdown,butwithnodistinctionbymaturitynor(withinthehouseholdsector)bytypeofloan.10.Fortheseloancategories,theweightingwillthereforebebasedontheBSIseriesreferringtoall-currencyloans.However,theserieswillbeadjustedfortheshareofeurowithinthetotalcurrenciesoftransaction.11.Followingbilateralcontacts,anumberofNCBs(todate:Belgium,France,Italy,Austria,PortugalandFinland)will,however,alsobeinapositiontoprovidetherequiredbreakdownsforeuro-denominatedloans.Tothisend,thefollowingmemorandumitemshavebeenestablished:TABLECOtherMFIsdata(stocks)Euro-denominatedloansgrantedbyotherMFIstoindicatedsub-categoriesof‘otherresidents’ASSETSNon-financialcorp.(S.11)Householdsetc.(S.14+S.15)ConsumercreditHousingloansOther(residual)A.DomesticLoanso/wEuroUpto1yearM44M45M46M47Over1andupto5yearsM48M49M50M51Over5yearsM52M53M54M55B.Otherpart.MSLoanso/wEuroUpto1yearM56M57M58M59Over1andupto5yearsM60M61M62M63Over5yearsM64M65M66M67OfficialJournaloftheEuropeanUnionEN26.9.2003L241/208(4)SeeRegulationECB/2001/18,AnnexII,Appendix1:indicators6-14.ANNEXXMANUALOFPROCEDURESFORTHECOMPILATIONOFFLOWSSTATISTICSINTRODUCTION1.TheEuropeanCentralBank(ECB)compileseuroareamonetaryaggregatesandtheircounterpartsasend-monthstockpositionswithintheframeworkoftheconsolidatedbalancesheetoftheeuroareamonetaryfinancialinstitutions(MFI)sector.TheECBalsoanalysesdevelopmentsinmonetarystatistics.Forthispurpose,flowsstatisticsarerequired.2.MonetaryanalysisisgenerallybasedonfinancialtransactionsthatoccurwhenMFIsacquireordisposeoffinancialassetsandincurorrepayliabilities.TheECBcalculatestransactionsbytakingthedifferencebetweenend-monthstocksandthenidentifyingandremovingthoseeffectsthatdonotarisefromtransactions.3.Inordertocompileflowsstatisticsinaccordancewiththisapproach,theECBrequiresextensiveinformation.Inadditiontothestocksdataderivedfromtheend-monthaggregatedMFIbalancesheetthattheECBreceivesfromthenationalcentralbanks(NCBs)inaccordancewithRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2),non-transactiondevelopmentsareneeded.Theseadjustmentsareobtainedfromdifferentsourcesdependingonthetypeofadjustment.Inpart,thisrequirementforadjustmentdataiscoveredbyRegulationECB/2001/13.4.TheprincipalaimofthisManualofProceduresistoprovideadetailedspecificationoftheadditionalinformationthattheNCBssubmittotheECBinordertopermitthelattertocompileflowsstatisticsforeuroareamonetaryaggregatesandcounterparts.Inparticular,itlaysdowndetailedinstructionstobefollowedbyNCBsonhowtocompiletheircontributiontothisinformation.Thisincludesadescriptionoftheentrytobemadeundertheadjustmentsandthecircumstancesinwhichitistobemade.5.WithoutprejudicetothisAnnex,theECBhaspreparedGuidanceNotestotheRegulationECB/2001/13ontheMFIbalancesheetstatistics(3),containingfurtherinformationontheadjustmentdatarequiredinaccordancewiththisRegulation.Inaddition,theECBdistributestotheNCBsforfurtherclarificationaMoneyandBankingStatisticsHandbookforthecompilationofflowstatistics(4).SECTION1—CONCEPTUALAPPROACHTOCOMPILINGFLOWSSTATISTICS1.1.Framework6.TheECBcompilesthemonetaryaggregatesandcounterpartswithintheframeworkoftheconsolidatedbalancesheetoftheeuroareaMFIsector,basedonend-periodstocksdatadrawnfromRegulationECB/2001/13(AnnexI,Part2,Table1).7.TheECBalsocompilesflowsstatistics.Thedevelopmentofmonetaryaggregatesandcounterpartsisanalysedintermsofthetransactionsthathavetakenplaceduringtheperiod,measuringtransactionsinliabilitiesand,separately,inassets.Inthecontextofconsolidatedbalancesheetstatistics,thevalueoftransactions(‘flows’)istobedistinguishedfromchangesinstockpositionsthatariseforotherreasons(‘otherchanges’).Flowsstatisticsaretobecompiledinrespectofalmostallcombinationsofbalancesheetitems(BSIs).AsshowninTable1ofthisAnnex,allmonthlyBSIsareincludedbecauseoftheneedtoensurethatNCBsprovideadjustmentsdatathatbalance.Inaddition,flowsstatisticsarealsocompiledinrespectofquarterlydatainTable2ofthisAnnexandmemoitemsonnegotiableinstrumentsandcentralgovernmentliabilitiesandassets.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/209(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.(3)November2002.(4)PublishedbytheECBinDecember1999,tobeupdatedin2003.8.TheframeworktoobtainflowsstatisticsinrespectoftheconsolidatedbalancesheetstatisticsisbasedontheESA95(5).Deviationsfromthatinternationalstandardaremadewherenecessaryinrespectofboththecontentofthedataandthedenominationofstatisticalconcepts.ThisAnnexisinterpretedaccordingtotheESA95,unlessRegulationECB/2001/13,theguidancenotesthereto,orthisGuidelineexplicitlyorimplicitlyoverruleitsprovisions.1.2.Flowsdata9.Inthecontextofmoneyandbankingstatistics,flowsdataaremeasuredintermsoffinancialtransactions.Financialtransactionsaredefinedasthenetacquisitionoffinancialassetsorthenetincurrenceofliabilitiesforeachtypeoffinancialinstrument,i.e.thesumofallfinancialtransactionsthatoccurduringtherelevantreportingperiod(6).FlowsdatacoveringeachitemspecifiedinRegulationECB/2001/13aretobecalculatedonanetbasis(thereisnorequirementtoidentifygrossfinancialtransactionsorturnover).Themethodofvaluationforeachtransactionistotakethevalueatwhichassetsareacquired/disposedofand/orliabilitiesarecreated,liquidatedorexchanged.Nevertheless,RegulationECB/2001/13permitsdeviationsoftheflowsinrespectoftheconceptoffinancialtransactions.Forthisreason,theflowsdataobtainedinmoneyandbankingstatisticsarenotfinancialtransactionsasdefinedintheESA95butanadaptationformoneyandbankingstatisticspurposesofthisconcept.10.Inprinciple,thefollowingguidanceisgivenforthetransactionvaluesinrespectofdeposits/loansandsecurities:10.1.Thetransactionvalueofdeposits/loans(RegulationECB/2001/13,AnnexI,Part2,TableA,items2and9)representstheamountthatanMFIreceives(asadeposit)orprovides(asaloan),excludingfeesetc(7).Thetransactionvalueexcludesaccruedinterestthatisreceivable(onloans)orpayable(ondeposits)buthasnotyetbeenreceivedorpaid.Instead,accruedinterestonloans/depositsistoberecordedunder‘remainingassets’or‘remainingliabilities’,asappropriate.10.2.Thetransactionvalueofsecuritiesheldandissued(RegulationECB/2001/13,AnnexI,Part2,TableA,items3and4and10-12)isconsistentwiththeprinciplesontherecordingandreportingofstocksaccordingtoRegulationECB/2001/13.NoruleiscontainedinRegulationECB/2001/13ontheclassificationofaccruedinterestinrespectofsecurities.Thiscanimplytheinclusion/exclusionofaccruedinterestonthestockdatacompiledonsecurities.Inordertoobtainaharmonisedtreatmentacrosscountriesandconsideringthatacrucialproblemishowtodistinguishbetweenaccruedinterestandpricechanges,andthatsomeconceptualproblemswouldariseonthedefinitionofinterestratesonnegotiableinstruments,aflexibleandsimpleruleisappliedasfollows:10.2.3.Ifaccruedinterestisintrinsictotheaccountingpriceasitisreportedinthestatisticalbalancesheet,itisexcludedfromthetransactionvalueand,instead,indistinguishablyincludedwithin‘revaluationadjustments’.10.2.4.Ifaccruedinterestisexcludedfromthestockvalueofthesecuritiestowhichitrelatesinthestatisticalbalancesheet,itistobeclassifiedunder‘remainingassets’or‘remainingliabilities’asappropriateandthereforenotconsideredwhencalculatingflowsorrevaluationadjustments(8).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/210(5)TheEuropeanSystemofAccounts1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.(6)InaccordancewiththeESA95andotherinternationalstatisticalstandards.(7)Nevertheless,itisrecognisedthatwrite-offsassociatedwithtransactionsarenotalwaysreported,whichimpliesadeviationfromthisprinciplethatisacceptedinRegulationECB/2001/13andtheguidancenotesthereto.(8)ThedefinitionandvaluationoffinancialtransactionsforthepurposesofcompilingflowsstatisticsforeuroareamonetaryaggregatesandcounterpartsdiffersinsomeaspectsfromthoseprovidedforintheESA95tocalculatefinancialaccounts(flows).TheESA95statesthatfinancialtransactionsarisingfromtimingdifferencesbetweenaccruedordistributivetransactionsorfinancialtransactionsonthesecondarymarketandthecorrespondingpaymentareclassifiedas‘F.79Otheraccountsreceivable/payable’(paragraphs5.128and5.129).Bycontrast,theESA95alsostatesthat‘preferablythecounterpartfinancialtransactionofinterestaccruingonfinancialassetsshouldberecordedasbeingreinvestedinthatfinancialasset’.Therecordingofinterestwill,however,havetofollownationalpractice.Ifinterestaccrualisnotrecordedasbeingreinvestedinthefinancialasset,itshouldberecordedin‘otheraccountsreceivable/payable’(paragraph5.130).Inthebalanceofpayments,accrualsshouldbetreatedasanincreaseinthevalueofthefinancialinstrument.Asaconsequence,adeviationariseswhenaccruedinterestsareincludedin‘remainingassets’or‘remainingliabilities’.ThetreatmentofaccruedinterestonnegotiableinstrumentsinthecontextofMFIbalancesheetstatistics(bothstocksandflows)maybesubjecttofurtherexamination.1.3.Otherchanges11.Inthecontextofconsolidatedbalancesheetstatistics,‘otherchanges’arethosedevelopmentsbetweenend-periodbalancesheetsthatariseotherthanfromtransactions.Otherchangesaregroupedintotwomaincategories‘reclassificationsandotheradjustments’and‘revaluationadjustments’(9).12.The‘reclassificationsandotheradjustments’category(Table5ofthisAnnex,columnC)comprisesallchangesinthebalancesheetstocksthatariseduetoanalterationinstatisticalcoverage(inclusionorexclusionofnewMFIsifthebusinesswastransferredoutof/intotheMFIsector),thereclassificationofassetsorliabilities(bymaturity,sectororinstrument)duetotheeffectofreportingerrorsthathavebeencorrectedinthestocksonlyoveralimitedtimerangeandeffectsofchangesinstructure(mergers,acquisitions).13.The‘revaluationadjustments’categoryismadeupoftwoparts.Firstly,itreflectstheimpactofwrite-offsorwrite-downsofloans.Secondly,itreflectstheimpactoffluctuationsinthemarketpriceoftheoutstandingstockofmarketablesecuritiesheld,soldorissued(Table5,columnE).Changesinvaluecausedbyexchangeratechangesarenotconsideredunder‘revaluationadjustments’butunderaseparateitem.14.The‘exchangeratechanges’categorycomprisesanychangeinthestockpositionduetotheimpactofexchangeratemovementsonassetsandliabilitiesdenominatedinforeigncurrency(Table5,columnD).1.4.Non-financialassets15.Theconceptualdefinitionof‘transactions’and‘otherchanges’givenaboveisalsoapplicabletonon-financialassets,asisthecompilationguidanceprovidedinsubsequentsectionsofthisManualofProcedures.SECTION2—GENERALDESCRIPTIONOFTHEADJUSTMENTPROCEDURE2.1.Calculationofflowsdata16.TheECBcalculatesflowsdatabytakingthedifferencebetweenstockpositionsatend-periodreportingdatesandthenremovingtheeffectofdevelopmentsdifferentfromtransactions(Table5ofthisAnnex).ForeachBSI,theamountoutstandingattheendofthepreviousperiod(Table5,columnB)issubtractedfromtheamountoutstandingattheendofthecurrentperiod(Table5,columnA).Theamountsof‘reclassificationsandotheradjustments’(Table5,columnC),‘exchangeratechanges’(Table3,columnD)and‘revaluationadjustments’(Table5,columnE)arethenremoved.Thenetbalancerepresentsthe‘flows’duringtheperiod(Table5,columnE).17.Theuseofthisproceduredoesnotprecludethepossibilitythattransactionsmaybeidentifiedeitherdirectlyorindirectly.Whiletheadjustmentprocedureisgearedtowardstheindirectidentificationoftransactions,itisleftopentoNCBstoprovideinformationforadjustmentsthatarederivedfromthedirectobservationoftransactions,particularlyinrespectofholdingsofsecurities.Hence,financialtransactionsareidentifiedbycalculatingthesumofpurchasesminussalesofsecuritiesbyMFIsrecordedattransactionvalueswiththisfigureusedtocompileanadjustmentfor‘revaluationadjustments’tobereportedwithintheflowsreportingscheme.2.2.Identificationofadjustmentsto‘otherchanges’18.AdivisionofresponsibilityhasbeenestablishedbetweentheECBandtheNCBsfortheprovisionofadjustmentstothe‘otherchanges’(seeTable6).Atthesametime,thedatasourcestobeusedandthelegalstatusofeachrequirementvarydependingofthetypeofadjustment.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/211(9)Thedefinitionandclassificationof‘otherchanges’islargelyconsistentwiththeESA95.‘Reclassificationsandotheradjustments’isbroadlyequivalentto‘otherchangesinvolume’(K.3-K.10andK.12),whereas‘revaluations’maybetransferredto‘nominalholdinggains/losses’(K.11).Animportantdeviationconcernstheinclusionof‘loanwrite-offs’within‘revaluations’,whereasintheESA95theyareregardedas‘changesinvolume’(paragraph5.09).Infact,thereportingschemeforthederivationofflowspermitsdatatobecompiledinaccordancewiththeESA95becauseloan‘write-offs/write-downs’istheonlyentryunderthecolumn‘revaluationadjustments’inrespectoftheitem‘loans’.Theinclusionof‘loanwrite-offs’within‘revaluations’isalsoadeviationfromtheinternationalinvestmentposition(i.i.p.)rules.Inthei.i.p.theseshouldbetreatedas‘otheradjustments’andnotas‘priceorexchangeratechanges’.2.2.1.Reclassificationsandotheradjustments19.NCBscompiledataon‘reclassificationsandotheradjustments’asrequestedbythisGuidelineusingsupervisoryinformation,plausibilitychecks,adhocenquiries(e.g.relatedwithoutliers),nationalstatisticalrequirements,informationonjoinersandleaversoftheMFIreportingpopulation,andanyothersourceavailabletothem.TheECBreceivesfromtheNCBsadjustmentsdatarelatingto‘reclassificationsandotheradjustments’.TheECBisnotexpectedtomakeexpostadjustmentsunlesstheNCBsidentifysharpchangesinfinaldata.Inaddition,theNCBsprovidestheECBwithexplanatorynotesconcerningadjustmentsin‘reclassificationsandotheradjustments’.TheECBrequiresthesenotestodouble-checkthecorrectnessoftheadjustments,improvecomparability,analyseeuroareamonetarystatisticsandasacomplementtomoneyandbankingstatisticsinputintootherstatistics.TheprocedurestobefollowedbytheNCBsinthecompilationoftheseadjustmentsandtheexplanatorynotesaresetoutbelow.2.2.2.Exchangeratechanges20.ForthepurposesofsubmittingstatisticaldatatotheECB,theNCBsensurethatassetandliabilitypositionsdenominatedinforeigncurrenciesaretranslatedintoeurousingthemarketexchangerateonthelastdayoftheperiod.Onecommonrateisused—theECBreferenceexchangerate(10).21.Movementsinexchangeratesagainsttheeurothatoccurbetweenend-periodreportingdatesgiverisetochangesinthevalueofforeigncurrencyassets/liabilitieswhenexpressedineuro.Asthesechangesrepresentholdinggains/lossesandarenotduetofinancialtransactions,theseeffectsneedtoberemovedfromtheflowsdata.22.TheadjustmentiscalculatedbytheECBaccordingtotherulescontainedinthisGuidelineandfollowingtheproceduresintheMoneyandBankingStatisticsHandbookforthecompilationofflowsstatistics(11).2.2.3.Revaluationadjustments23.The‘revaluationadjustments’arecompiledbyNCBsonthebasisofdatareportedbyMFIsaccordingtoRegulationECB/2001/13.ThestatisticalrequirementaddressedtotheactualreportingpopulationunderthatRegulationconcernsexclusivelythe‘revaluationadjustments’,coveringboththewrite-offs/write-downsofloansand‘pricerevaluations’inrespectofholdingsofsecuritiesinthereferenceperiod.24.Reportingagentsaresubjecttoareportingrequirementformedbythe‘minimumrequirements’identifiedinRegulationECB/2001/13,AnnexI,Part2,Table1A.These‘minimumrequirements’areconsideredastheminimumrequiredinordertocompileandestimateadjustmentsinrespectofthefullsetofdatarequiredbytheECB.NCBsarepermittedtocollectadditionaldatanotcoveredbythe‘minimumrequirements’.TheseadditionaldatamayrefertothebreakdownscontainedinRegulationECB/2001/13,AnnexI,Part2,Table1Aotherthantheminimumrequirements.25.NCBscollectthedataonthe‘revaluationadjustments’submittedbyMFIsandcompileafullsetofdatatobesenttotheECBaccordingtoTable5,columnE.Inthisprocess,NCBsmayneedtocalculatetheadjustmentsfromthetransactions,security-by-securitydataorotherdatareportedbytheMFIsand/orestimatetheadjustmentsinrespectofsomeofthebreakdownsnotreportedbytheMFIsbecausetheyarenotconsideredas‘minimumrequirements’.26.ThoseNCBsthathavegrantedaderogationtoreportingagentsinrespectofthereportingfrequencyand/ortimelinessofthe‘pricerevaluationofsecurities’inaccordancewithArticle4.7ofRegulationECB/2001/13submittotheECBacompletesetofmonthlydatabasedonestimateswiththesametimelinessasforstockdatarequiredinthatRegulation,andsubmitrevised‘revaluationadjustments’dataonceactualdatahadbeenreceived.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/212(10)SeetheECBpressreleaseof7July1998.(11)TheadjustmentscorrespondingtotheECB'sownbalancesheetarereportedbytheECBDirectorateInternalFinance.27.ThoseNCBsthathavegrantedatransitoryderogationtoreportingagentsinrespectofthereportingtimelinessofmonthly‘revaluationadjustments’,inaccordancewithArticle7ofRegulationECB/2001/13,submittotheECBacompletesetofmonthlydatabasedonestimateswiththesametimelinessasforstockdatarequiredinthatRegulation,andsubmitrevised‘revaluationadjustments’dataonceactualdatahadbeenreceived(seeTable5).ThederogationpolicyofeachNCBandestimatesprocedureswillbemonitoredthroughsurveysofnationalpractice.SECTION3—DETAILEDDESCRIPTIONOFTHEMONTHLYFLOWSADJUSTMENTS28.EachNCBsubmitsseparateadjustmentdatacoveringitsbalancesheetandtheotherMFIs'balancesheet.SeparatereportingofthesedatagivestheECBtheflexibilitytoprovideaseparatepresentationofspecificEuropeanSystemofCentralBanks(ESCB)positions(e.g.externalreserves).Separateprovisionisrelativelyeasy,astheadjustmentsareexpectedtobecompiledseparately.AdjustmentstotheECBbalancesheetarealsointernallycompiled.TheNCBssubmitadjustmentsinrespectofallitemsontheMFIs'balancesheet(Table5ofthisAnnex)atmonthlyintervals.TheadjustmentsformovementsinexchangeratesaretobecalculatedbytheECB(includedinTable5,columnD).Forthisreason,adjustments(columnsCandE)providedbytheNCBsinrespectofbalancesdenominatedinforeigncurrenciesexcludetheeffectofchangesintheexchangerate.29.Inprinciple,theNCBssendall‘reclassificationsandotheradjustments’.Inanyevent,theNCBssendall‘reclassificationsandotheradjustments’aboveEUR50million.ThisthresholdisintendedtohelptheNCBsdecidewhethertomakeanadjustmentornot.However,wheninformationisnotreadilyavailableorofapoorquality,adecisioncanbemadeeithertodonothingortomakeestimates.Forthisreason,flexibilityisneededintheoperationofsuchathreshold,notleastbecauseoftheheterogeneityofexistingproceduresforcalculatingadjustments.Forexample,whererelativelydetailedinformationiscollectedregardlessofthethreshold,itmaybecounterproductivetotrytoapplysuchathreshold.Importantly,thisthresholddoesnotapplytothedatatobereportedbyMFIstoNCBs,i.e.‘revaluationadjustments’tobereportedaccordingtoRegulationECB/2001/13.30.TheNCBscompileMFIbalancesheetdataasatthelastdayofthemonth.Inprinciple,thebalancesheetisdrawnupasatthelastcalendardayofthemonth,meaningthatlocalbankholidaysareignored.However,itisacceptedthatinmanycasesthiswillnotbepossibleandthatthebalancesheetwillbedrawnupattheendofthelastworkingday,whichisinaccordancewithlocal(national)marketoraccountingrules.31.Flowsandadjustmentsaresubjecttothesamedouble-entryaccountingsystemasstocks.Inallcases,adjustmentshaveacounterpartwhich,inmanycases,islikelytobe‘capitalandreserves’or‘remainingliabilities’,dependingontheoperationandthelocalaccountingrules.32.TheNCBssubmitinformationon‘reclassificationsandotheradjustments’and‘revaluationadjustments’sothatthesenon-transactioneffectscanberemovedinthecalculationofflowsstatistics.Thisinformationcomprisestheamountbywhicheachitemofthebalancesheetisadjusted.Accompanyingnotesexplainthemostsignificantreclassificationadjustments.3.1.Reclassificationsandotheradjustments33.The‘reclassificationsandotheradjustments’(Table5,columnC)comprisetheeffectofchangesinthecompositionofthestatisticalreportingpopulation,changesinstructure,changesintheclassificationbysectorofthecounterpartiesofMFIreportingagentsandintheclassificationofassetsandliabilities,andtheeffectofcorrectingreportingerrors.3.1.1.Changesinstatisticalcoverage34.ChangesinthecompositionoftheMFIsectormaygiverisetothetransferofbusinessacrosseconomicsectorboundaries.Suchtransfersdonotrepresenttransactionsandarethereforeidentified—andtheirimpactincluded—asanadjustmentinthecolumn‘reclassificationsandotheradjustments’.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/21335.AninstitutionthatjoinstheMFIsectormaytransferbusinessintothesector,whereasaninstitutionleavingtheMFIsectormaytransferbusinessoutofthesector.However,totheextentthatthejoininginstitutionstartsitsbusinessexnovoafterhavingjoinedtheMFIsector,thisrepresentsatransactionflowthatisnotremovedfromthestatisticalflow(12);similarly,wherealeavinginstitutionrunsdownitsbusinesspriortoleavingtheMFIsector,thisiscapturedinthestatisticalflow.36.Theimpactofatransferofbusinessinto/outoftheMFIsectorontheconsolidatedbalancesheetdepends,interalia,onwhetherthereisfullmonthlyreportingbyallMFIsor‘tail’reportingbysomeMFIs.WhereallMFIsaresubjecttofullmonthlyreporting(i.e.thereisno‘tail’),aninstitutionjoiningtheMFIsectorwillreportitsfirstbalancesheetafterasuitableinterval(usuallyattheendofthemonthinwhichitjoinsoratthenextend-quarter).Similarly,thebalancesheetofaninstitutionleavingtheMFIsectorwillberemovedatthetimeofitsdeparture(tocoincidewiththelastreportedbalancesheet)orperhapslater,forexampleifmonthlydataarecarriedforwardtothenextend-quarter.Totheextentthatthebusinessreportedonthisfirst/lastbalancesheetistransferredinto/outoftheMFIsector,anadjustmentmaybemadeinthemonthinwhichthistransferoccurs.WhereinstitutionsjoinorleaveasMFIsinthereporting‘tail’,theimpactontheconsolidatedbalancesheetwilldependonwhetherornotthemonthlybalancesheetisgrossedupand,ifitis,onthegrossing-upprocedurethatisused.37.Mostoftheinformationneededtomakeanadjustmentforchangesinstatisticalcoverageshouldbeavailablefromwithinthestatisticalreportingsystem.However,itmaybenecessaryfortheNCBstocollectadhocinformationfrominstitutionsenteringtheMFIsectorinordertodeterminewhetherbusinessreportedonthefirstbalancesheethasbeentransferredfromoutsidetheMFIsectororbuiltupafterentry.SimilarinformationiscollectedfromthoseinstitutionsleavingtheMFIsector.38.TheNCBsidentifyinstitutionsthatjoinorleavetheMFIsectoranddeterminetheeffectoftheseentriesorexitsontheaggregatedbalancesheetoftheMFIinaccordancewiththeguidanceoutlinedinTable8.TheneteffectofthejoinersorleaversontheaggregatedbalancesheetoftheMFIsectoriscalculatedbyaggregatingtheopeningbalancesheetsofnewentrantsandtheclosingbalancesheetsoftheleaversand,foreachitem,takingthedifferencebetweenthetwo.Thisnetfigureisenteredunder‘reclassificationsandotheradjustments’(Table5,columnC).AnetadditionofbusinesstotheMFIsectorisenteredwithapositivesign,anetremovalofbusinesswithanegativesign.Compilersareawarethatincertaincircumstancestherecanbeaneffectonthecounterparties'reporting,sothiseffectmustalsobeincludedintheadjustments,inthiscaseasachangeinsector.Forinstance,ifanMFIsurrendersitsauthorisationbutcontinuestooperateas‘anotherfinancialinstitution’,fundedthroughtheinterbankmarket,thentherewillbeanartificialriseinMFIlendingto‘otherfinancialinstitutions’,whichwillrequireanadjustment(coveredby‘changesintheclassificationofcounterpartysector’).AstheproceduresforchangesintheMFIsectorenvisagethatentitiesjoin(orleave)theMFIsectoratanytime,theNCBsmustbeinapositiontomakethisadjustmentonamonthlybasis(dependingonthestatisticalcompilationproceduresemployed).3.1.2.Changesinstructure39.Achangeinstructureistheappearanceanddisappearanceofcertainfinancialassetsandliabilitiesarisingfromcorporaterestructuring.Itreferstypicallytomergers,acquisitionsanddivisions.Whenacorporationdisappearsasanindependentlegalentitybecauseitisabsorbedbyoneormoreothercorporations,allfinancialassetsandliabilitiesthatexistedbetweenthatcorporationandthosethatabsorbeditdisappearfromthesystem.40.Theinformationsourcebywhichtoidentifytheseadjustmentsisthefinalbalancesheetoftheoldinstitutionsandthefirstbalancesheetofthenewinstitutions.41.TheNCBsidentifytheoutstandingbalancesbetweentheinstitutionsthatarerestructured.Theseamountsarecreatedornettedduetothemerger,acquisitionordivisionandarenotrealtransactions.Therefore,theyareconsideredas‘reclassificationsandotheradjustments’.Revaluationeffectscanbeassociatedwithchangesinstructureandshouldbecompiledseparately.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/214(12)Thiscriterionappliesinborderlinecases,forexampletheestablishmentofanewbankthattakesovertheoperationspreviouslycarriedoutbyarepresentativeofficeonbehalfofanon-residentbankgivesrisetoatransactionflowthatisnotremovedfromthestatisticalflow.42.Foracompleteanalysisofchangesinstructure,togetherwithotherdevelopmentsarisingfrommergers,acquisitionsandsplits,seeAppendix2.3.1.3.Reclassificationofassetsandliabilities43.AchangeinthedomesticsectororinstrumentclassificationoftheircounterpartieswillleadreportingMFIstoreclassifyasset/liabilitybalancesvis-à-visthesecounterpartieswithinthebalancesheet.Suchareclassificationresultsinachangeinthereportedstockpositionintheperiodinwhichthetransfertakesplace.Asthischangeisabook-entrytransferofbusinessbetweensectorsandinstrumentclassesanddoesnotrepresentatransaction,anadjustmentmustbeintroducedtoremoveitsimpactfromtheflowsstatistics.44.Changesinclassificationoccurforanumberofreasons.Achangeinthesectoralclassificationofcounterpartiesmayoccurbecauseapublicsectorbodyistransferredtotheprivatesectororbecausemergers/demergersaltertheprincipalactivityofcorporations.Securitisationsalmostalwaysinvolvefinancialtransactions;however,wheretheyinvolveonlyanaccountingchange,theywouldbeincludedhere.45.ItmaybedifficultforNCBstoidentifythereclassificationofassetsandliabilitiesbecausetheywillnormallybeindistinguishablefromothermovementswithinthebalancesheet.Inviewofthis,theNCBsshouldfocusonidentifyingchangesthroughthereportedbalancesheet(plausibilitychecking)orbyusingsupervisoryinforma-tion,adhocadditionalinformation(e.g.relatedtooutliers),nationalstatisticalrequirements,informationonjoinersandleaversoftheMFIreportingpopulation,andanyothersourceavailabletothem.Wherepotentialchangesduetoreclassificationshavebeenidentified,reportingMFIsareaskedforadhocinformationonthepreciseimpactonthereportedbalancesheet.Asreclassificationswillusuallybeidentifiedoutsideofthestandardreportingnetwork,itisacceptedthatNCBsfocusonremovingsignificantchanges.46.Inprinciple,theNCBsidentifychangesinstocksthatareduetoreclassificationsonamonthlybasis.Thenetamountidentifiedisenteredunder‘reclassificationsandotheradjustments’(Table5,columnC);anetincreaseinstocksduetosectoralreclassificationisenteredwithapositivesign,anetdecreaseinstockswithanegativesign.3.1.4.Adjustmentsofreportingerrors47.ArevisionpolicyisalreadyinplaceforMFImonthlybalancesheetstatistics.Whilerevisionsareinprincipleacceptedatanypointintime,revisionstothepreviousmonth'sdataareacceptedasamatterofroutine(inadditiontorevisionstodataforthecurrentmonth);revisionstodatafortheprevioustwotothreemonthswillalsoariseonaroutinebasisduetotheapplicationofthegrossing-upprocedureandmayalsooccurduetotheidentificationandcorrectionofreportingerrors.48.TheNCBsimmediatelycorrectreportingerrorsinthestockdataassoonastheerrorshavebeenidentified.Wheretheerroroccursonceonly(i.e.affectsasingleperiod)oraffectsbackseriesonlyoveralimitedtimerange,correctionsmaybemadethattotallyremovetheerrorfromthedata.Inthesecircumstances,nobreakinserieswilloccur.However,wheretheerroraffectshistoricaldatapriortoSeptember1997andnocorrectionofpastdataismadeorismadeonlyforalimitedtimerange,thenabreakwilloccurbetweenthefirstperiodwithacorrectedfigureandthelastperiodcontainingtheuncorrectedfigure.49.Reportingerrorsareidentifiedwithinthestatisticalreportingsystem,sothatthereshouldbenoneedtoseekadditionalinformationsources.50.TheNCBsidentifythesizeofthebreakthatoccursandenteranadjustmentunder‘reclassificationsandotheradjustments’(Table5,columnC).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/2153.2.Exchangerateadjustment51.TheECBcalculatesastandardadjustmentusingdataalreadysubmittedtoitinaccordancewithRegulationECB/2001/13.Thisadjustmentiscalculatedusingcurrencyproportionsderivedfromabreakdownofassetsandliabilitiesintomajorcurrenciesthatareavailableseparately(cf.RegulationECB/2001/13,AnnexI,Part2,Table4)(13).However,theinstrumentbreakdowninthistableislessdetailedthaninTable1andthedataareonlyavailablequarterly,withalongerdelay.TheECBremovestheeffectofexchangeratemovementsusingaso-called‘standardadjustment’.Thisiscalculatedinaseriesofstepsinordertopermittheestimateoftheadjustment.Ineachofthesestepsanumberofassumptionsandsimplificationsaremadeinordertopermittheapplicationoftheadjustment.51.1.Thefirststepistoidentifybalancesdenominatedineachofthekeynon-EuropeanUnion(EU)foreigncurrencies(USD,JPYandCHF)andinotherEUcurrencies(GBP,DKKandSEK)(14).Asseparatecurrency-by-currencybreakdownsareonlyavailableonaquarterlybasis(attheend-quarters),theend-monthbreakdowniscalculatedusingproportionsderivedfromdataavailableforthepreviousend-quarter.51.2.Currency-by-currencydataareonlyavailableatend-quarterreportingdates,whereasthecurrencyadjustmentsmustbecalculatedatend-months.Furthermore,currency-by-currencydatawillbereceivedwithadelayof28workingdays,whichis13workingdayslaterthanthereceiptofstocksandofadjustmentsofthemonthoftheend-quarter.Hence,thecurrencysharesinthetotalforeigncurrencybalancemustbecarriedforwardintotheinterveningandend-quartermonths.Actualdataoncurrencyproportionsreplaceprojecteddatafortheend-quartermonthwhennewquarterlydataarereceived.Itisassumedthattheproportionsofeachcurrencyremainstableduringthemonthsafterthequarterlyreporting,althoughitisnotedthatthespliteuro/non-euroisavailableatmonthlyfrequencyinrespectofmostoftheitems,minimisingthepossibilityoferror.51.3.Itisalsoassumedthatthesizeofcurrenciesotherthantheeuro(USD,JPY,CHF,GBP,DKKandSEK)intheMFIbalancesheetissmall.Furthermore,detailedcurrency-by-currencydataareavailableonlyinrespectofthelimitedbreakdownofRegulationECB/2001/13,AnnexI,Part2,Table4.Inordertoovercomethisdifficulty,thesamecurrencyproportionscalculatedinrespectoftheitemsinthistableareappliedtothemoredetailedbreakdownscontainedinAnnexI,Part2,Table1.51.4.Thesecondstepistoconvertthesebreakdownsforthecurrentandpreviousend-monthsintotheircurrencyofdenomination.Itisassumedthattheend-monthexchangeratehasbeenusedtotranslatenon-eurodenominatedassetsintoeuroforallitems.51.5.Thethirdstepistocalculatethedifferenceinstockswithinthecurrencyofdenominationofthestocks.Theresultingvaluerepresentsthechangeinstockswiththeexchangerateeffectremoved.Pricerevaluationsarenotremovedastheyarereportedunderaseparateadjustment.51.6.Thefourthstepistotranslatethisvalueintoeurousingtheaverageexchangerateduringthemonth.Thisvaluerepresentstherealtransactioniftherewerenootheradjustment,assumingthattheaverageexchangeraterepresentstheaverageexchangerateofthesalesandpurchases,issuesandredemptionsoftheperiod.TheamounttobeaddedtocolumnDisthedifferencebetweenthetwobalancesheetslessthisvalue.52.Innormalcircumstances,errorsarisingfromtheuseofTable4ofAnnexI,Part2ofRegulationECB/2001/13aresmall(currencyproportionschangeslowly;balancesdenominatedinunidentifiedcurrenciesshouldbemodest).However,toallowforthepossibilitythatthestandardadjustmentcanoccasionallygivealessaccuratepictureoftheimpactofexchangeratechanges,provisionhasbeenmadefortheECBtoapplyadhocadjustmentsinconsultationwiththeNCBs.Inthesecases,theNCBsareaskedtoprovideadditionalinformationoncurrencyproportions.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/216(13)SeeTable4ofthisAnnex.(14)Noadjustmentismadeforbalancesdenominatedintheremainingcurrencies.DataonUSD,JPYandSFRwerereportedaccordingtoTable5ofRegulationECB/1998/16of1December1998concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,OJL356,30.12.1998,p.7,asfromDecember1998andonavoluntarybasisbyNCBsusingothernationaldatasourcesasfromSeptember1997.DataonGBPwerereportedtotheECBbyNCBsonavoluntarybasisasfromAugust2001,wherepossibleincludingbackdata,withasimilarstructureasthereportingofothercurrenciesinTable4ofRegulationECB/2001/13andasfromJanuary2003aspartofTable4ofRegulationECB/2001/13.TheECBwillcalculatetheforeignexchangeadjustmentfortheSEKandtheDKKaswell.3.3.Revaluationadjustments53.Thecategory‘revaluationadjustments’coversboththewrite-offs/write-downsofloansandpricerevaluationsinrespectofsecuritiesissuedand/orheldwhicharereportedinaccordancewiththerequirementssetoutinRegulationECB/2001/13.3.3.1.Write-offs/write-downsofloans54.Theadjustmentinrespectofthe‘write-offs/write-downs’isreportedinordertoremovefromtheflowsstatisticstheimpactofchangesinthevalueofloansrecordedonthebalancesheetthatarecausedbytheapplicationofwrite-offs/write-downsofloans.Thisadjustmentshouldalsoreflectthechangesinthelevelofloan-lossprovisionsifanNCBdecidesthattheoutstandingstocksshouldberecordednetofprovisions.Write-offsrecognisedatthetimetheloansaresoldortransferredtoathirdpartyarealsoincluded,whereidentifiable.55.Reportingagentsaresubjecttoareportingrequirementformedbythe‘minimumrequirements’identifiedinRegulationECB/2001/13,AnnexI,Part2,Table1A,althoughNCBsarepermittedtocollectadditionaldatanotcoveredbythe‘minimumrequirements’.Inanycase,NCBscompileafullsetofdatatobesenttotheECBaccordingtoTable5,columnE.Inthisprocess,NCBsmayneedtocalculateand/orestimatetheadjustmentsinrespectofsomeofthebreakdownsnotreportedbytheMFIsbecausetheyarenotconsideredas‘minimumrequirements’.Thecounterpartofthewrite-off/write-downadjustmentwillbeoneorotheroftheitems‘capitalandreserve’/‘remainingliabilities’.56.Inallocatingtheadjustmentstothecorrespondingmaturitybandandcounterpartysector,NCBsshouldtakeintoaccounttheaccountingrulesregardingbadloans(e.g.theallocationofbadloanstoacertainmaturityband)andtherelativecreditriskofeachsector.57.Wherethereisinsufficientinformationtoallocatetheadjustment,itmaybebrokendownintoRegulationECB/2001/13categoriesonaproratabasisdeterminedbythesizeofthestockpositions.58.Cellsmarkedas‘minimum’inRegulationECB/2001/13willbereportedtotheECBeveniftheyarenotdirectlycompiledbecausetheNCBcollectsmoredetailedinformationinrespectofthewrite-offs/write-downs.Insuchacase,theminimumcellsarecalculatedasthesumofthecomponents.3.3.2.Pricerevaluationofsecurities59.Theadjustmentinrespectofthepricerevaluationofsecuritiesreferstofluctuationsinthevaluationofsecuritiesthatarisebecauseofachangeinthepriceatwhichsecuritiesarerecordedortraded.Theadjustmentincludesthechangesthatoccurovertimeinthevalueofend-periodbalancesheetstocksarisingfromholdinggains/losses.Itmayalsocontainvaluationchangesthatarisefromtransactionsinsecuritiesi.e.realisedgains/losses.60.PricerevaluationsaffectonlyalimitedrangeofBSIs:ontheliabilitiesside,theitem‘debtsecuritiesissued’and,ontheassetsside,‘securitiesotherthanshares’and‘sharesandotherequity’andtheircounterpartswhicharemainly‘capitalandreserves’and‘remainingliabilities’.Depositsandloanshavefixednominalvaluesandarethereforenotsubjecttopricechanges.61.Thenatureandextentof‘revaluationadjustments’aredeterminedbythemethodofvaluationadopted.Althoughtheguidancenotesrecommendthatbothsidesofthebalancesheetarerecordedatthemarketvalue,inpracticeavarietyofdifferentvaluationmethodsmaybeemployedonboththeliabilitiesandtheassetssides.Theguidancenotessuggestthatthisisacceptableaslongasthebookvaluedoesnotdivergesignificantlyfromthemarketvalue.62.Ontheliabilitiessideofthebalancesheet,themostcommonaccountingpracticeisformarketablesecuritiestobeenteredonthebalancesheetwithafixedvalue,suchasnominal,issueorredemptionvalue.Itisnotcommonforreportingagentstouseamarket-relatedvaluation.Forthisreason,RegulationECB/2001/13doesnotrequirethereportingofthepricerevaluationinrespectoftheitem‘debtsecuritiesissued’byMFIs(theyarenotmarkedas‘minimum’)andconsidersthattheyareassumedtobezero(thereforereportedasniltotheECBbytheNCBs)unlessthereisevidencetothecontrary.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/21763.Ontheassetssideofthebalancesheet,holdingsofsecuritiesmayberecordedusingmarketprice,purchaseprice,thelowerofmarketorpurchasepriceorredemptionvalueinaccordancewithstandardaccountingpractice.Thecontentoftheadjustmentwilldependonthevaluationmethodapplied(forfurtherdetailsseetheguidancenotes).64.TheRegulationallowsflexibilityintermsofthetypeofdataneededtocalculatethepricerevaluationofsecuritiesandtheforminwhichthesedatashouldbecollectedandcompiled.ThedecisiononthemethodwillbelefttotheNCBs,basedonoptionsinthisGuideline.TheoptionssofaridentifiedthatwouldbeavailabletoNCBsarethefollowing:64.1.MFIstoreportadjustments:MFIsreporttheadjustmentsapplicabletoeachitem,reflectingthevaluationchangesduetochangeinprices.NCBsthatchoosethismethodaggregatetheadjustmentsreportedbyMFIsforthesubmissionofdatatotheECB.64.2.MFIstoreportflows:MFIsaccumulateflowsduringthemonthandtransmittotheNCBthevalueofpurchaseandsaleofsecurities.ThecompilationandsubmissiontotheNCBofnetflowsisperfectlyacceptable.NCBsthatreceivetransactionsdatahavetocalculatethe‘revaluationadjustment’asaresidualfromthedifferencebetweenthestocksandthetransactionsandotheradjustments,andsubmittherevaluationadjustmenttotheECBinaccordancewiththeECBGuideline.64.3.Security-by-securityreporting:MFIsreporttoNCBsallrelevantinformationonholdingsofsecurities,suchasthenominal(face)value,accounting(book)value,marketvalue,salesandpurchases,onasecurity-by-securitybasis.ThisinformationpermitsNCBstoobtainaccurateinformationonthe‘revaluationadjustment’tobesubmittedtotheECB.ThismethodisintendedtoaccommodateNCBsthatalreadyfollowsuchanapproachincollectingdataatalocallevel.65.Inprinciple,NCBsarerestrictedtotheabovemethods.However,othermethodscanalsobeusediftheyareshowntobecapableofdeliveringdataofcomparablequality.66.NCBsarepermittedtocollectfromreportingagentsadditionaldatanotcoveredbythe‘minimumrequire-ments’.Inanycase,theNCBsubmitstotheECBafullsetofdataaccordingtoTable5,columnE.Inthisprocess,NCBsmayneedtocalculatetheadjustmentsfromthetransactions,security-by-securitydataorotherdatareportedbytheMFIsand/orestimatetheadjustmentsinrespectofsomeofthebreakdownsnotreportedbytheMFIsbecausetheyarenotconsideredas‘minimumrequirements’.Thecounterpartofthewrite-off/write-downadjustmentwillbeoneorotheroftheitems‘capitalandreserve’/‘remainingliabilities’.67.Inaddition,theNCBssubmitthedatawhichconstitutes‘minimumrequirements’inRegulationECB/2001/13totheECB.IfthesedataarenotdirectlycompiledtheywillbeestimatedfromthedatareportedbyMFIs.Forthispurpose,ifnootherinformationisavailableitcanbeassumedthattherevaluationscorrespondingtosecuritiesovertwoyearsisequaltothetotalamountofrevaluationadjustmentinrespectoftheholdingsofsecuritiesotherthansharesissuedforeachsector.SECTION4—MONTHLYFLOWSADJUSTMENTS—SPECIALADAPTATIONS4.1.ECB/NCBbalancesheetstatistics68.Inordertocompilethemonetaryaggregatesandtheircounterpartsasflowsstatistics,theECBmustreceiveadjustmentdatacoveringtheentireMFIsector,includingtheECB/NCBs.Hence,thefullrequirementsspecifiedinthisManualofProceduresalsoapplytotheECB/NCBs,withthefollowingcaveats:69.Inaccordancewiththebridgingexercise,therequirementforbalancesheetdatahasbeenslightlymodifiedtoreflectthespecialactivitiesoftheECB/NCBs.Certainitemshavebeenremoved:nodataarerequiredonthebreakdownofreposordepositswithperiodsofnotice.Otheritemshavebeenadded:ontheliabilitiesside‘counterpartofSDRs’andontheassetsside‘goldandgoldreceivables’and‘receivablesfromdrawingrights,SDRs,other’,asstocksfortheseitemsarealsorequiredinthisGuideline.TheECB/NCBssubmitadjustmentdataforeachoftheseitems.70.Adjustments.Inprinciple,theECB/NCBssubmitadjustmentstotheECBaccordingtotheproceduresoutlinedinthisManualofProcedures.Inpractice,somemodificationscanbeidentified:OfficialJournaloftheEuropeanUnionEN26.9.2003L241/21870.1.‘Reclassificationsandotheradjustments.’Theadjustmentsto‘changesinstatisticalcoverage’arenotrelevant.However,theECB/NCBsmayhavepositionssubjecttoreclassificationsandrevisions,inwhichcaseadjustmentsareprovided.70.2.‘Adjustmentstoexchangeratechanges.’InaccordancewithRegulationECB/2001/13,AnnexI,Part2,Table4,currency-by-currencydataareprovidedfromend-December1998.Forthepurposesofcalculatingtheexchangerateadjustment,backandhistoricdatamaybesent.InthecaseoftheECB,theexchangerateadjustmentisnotestimatedusingthestandardprocedurebutdirectlyreportedfromtheaccountingdata.70.3.‘Revaluationadjustments.’Inaccordancewiththeagreedprocedure,theECB/NCBsprovidedataonthesizeofthisrevaluation.TheECB's/NCBs'balancesheetispresentedonamonthlybasisatmarketvalueforstatisticalpurposes.Asaconsequence,revaluationadjustmentsshouldbereportedeverymonth.71.Threshold.AthresholdofEUR5millionissetfortheNCBs'‘reclassificationandotheradjustments’data.ThisthresholdisneededbecauseNCBbalancesheetsarereportedseparatelyandmaybepublishedseparately(withintheconsolidatedbalancesheetoftheESCB).4.2.Moneymarketfunds72.Inprinciple,theNCBsprovideadjustmentsinrespectof‘reclassificationsandotheradjustments’and‘revalua-tionadjustments’inaccordancewiththereportingschemeformoneymarketfunds(MMFs).Incertaincircumstancestheseproceduresmayneedtobeadapted.Nevertheless,Article4.6ofRegulationECB/2001/13providesNCBswiththepossibilityofgrantingaderogationtosomeorallMMFsinrespectofthereportingofthe‘revaluationadjustments’.73.Ifthisderogationisnotappliedornotappliedtoallinstitutionsthefollowingrulesapply:73.1.TheassetssideoftheMMFsbalancesheetdoesnotrequireanyspecialtreatmentasitisalreadyfullycoveredbythemainpartofthisManualofProcedures.73.2.Theliabilitiessideconsistsalmostentirelyoftheitem‘moneymarketfundshares/units’.MMFsareinstitutionalunitsintheirownrightand,hence,cannotbeconsideredastransparent.Asaconsequence,thetreatmentoftheassetssideoftheMMFsbalancesheethasnodirectimplicationsforthetreatmentoftheliabilitiesside.Furthermore,thetreatmentissimilartothatgiventosimilarinstrumentsontheliabilitiesside.73.3.MMFsareincludedinthelistofMFIsbecauseMMFshares/unitsareclosesubstitutesfordeposits.Therefore,MMFshares/unitsreceivethesametreatmentasdeposits.Financialtransactionsindepositscompriseflowsinto/outofdepositaccountsduetocustomercredits/debitsandthereceiptofinterest.Asdepositshaveafixednominalvalue,therearenoholdinggainsandlosses.Hence,allchangesinstocksbetweentwoperiodsrepresent,withtheexceptionof‘reclassificationsandotheradjustments’,financialtransactions.73.4.AsfarasMMFshares/unitsareconcerned,customercredits/debitsto/fromdepositshavetheirequivalentinthepurchase/saleofshares/units;thereceiptofinterestondepositshasitsequivalentinchangesinthevalueofshares/units.AschangesinthevalueofMMFshares/unitsusuallyoccurdaily,thisinstrumentissimilartodepositswhereinterestisreceiveddaily.ThisisexplainedbytheeasewithwhichMMFshares/unitscanbeliquidated.Asdeposits,allchangesinthestockofMMFshares/unitsaretobetreatedasfinancialtransactions(again,withtheexceptionof‘reclassificationsandotheradjustments’).74.Insummary,ifthederogationinrespectofthe‘revaluationadjustments’isnotapplied,MMFassetsaretreatedinaccordancewiththecommonprocedure(15);underliabilities,tocalculatethe‘moneymarketfundshares/units’flow,itisenoughtoexcludethe‘reclassification’adjustmentsfromthedifferencebetweenthebalances.Norevaluationadjustmentisreportedforthisinstrument.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/219(15)Thecounterpartoftherevaluationontheassetsside,inthecaseofMMFs,isnot‘moneymarketfundshares/units’but‘remainingliabilities’.4.3.Generalgovernmentliabilities(andassets)75.Stockdataaretobecollectedinrespectofthedepositliabilities(andassets)ofthegeneralgovernment.Forthepurposesofcompilingflowsstatistics,adjustmentsdataareinprinciplesuppliedinaccordancewiththerequirementsestablishedfortheMFIbalancesheetstatistics.Inpractice,changesotherthantransactions(i.e.duetoexchangerateormarketpricechanges)areunlikelytooccur.ThesedataarereportedasindicatedinTables3and5.4.4.Memorandumitems76.FlowsarealsocalculatedinrespectofmemoitemsontheresidencybreakdownoftheholdersofsecuritiesissuedbyMFIs,inordertointegratethesedataintheregularproductionofmoneyandbankingstatisticsandinthecalculationofmonetaryaggregates.Forthatreasonreclassificationadjustments,exchangerateadjust-mentsandrevaluationadjustmentsarecalculatedinrespectofthesememoitems.ThesedataarereportedasindicatedinTables3and5.4.5.Transitionalperiodontherevaluationadjustment77.RegulationECB/2001/13establishedthat,foratransitionalperiodof12months,therequirementsonwrite-offs/write-downsofloansandpricerevaluationsonsecuritiesdatamaybereportedtotheECBwithadelayofonefurthermonthfromthecloseofbusinessonthe15thworkingdayfollowingtheendofthemonthtowhichthedatarelate.Nevertheless,thoseNCBswhichapplythetransitionalprovisioncontinuetosenddataonthemonthlyrevaluationadjustmentsseriesthatwerepreviouslycoveredbyGuidelineECB/2002/5of30July2002concerningcertainstatisticalreportingrequirementsoftheEuropeanCentralBankandtheproceduresforreportingbythenationalcentralbanksofstatisticalinformationinthefieldofmoneyandbankingstatistics(16),withthesametimelinessasforthecorrespondingstockseries.Provisionalorestimateddatamaybeprovidedandthenrevisedinthefollowingmonthlydatatransmission.SECTION5—CALCULATIONOFFLOWSONTHEQUARTERLYDATA5.1.Introduction78.AstructuralanalysisofthequarterlystockdatacontainedinRegulationECB/1998/16,AnnexI,Part2,Tables2and3couldprovidetheinformationneededtoassessthemonetarypolicyimplicationsonlytoalimitedextent.Asaconsequence,thecompilationofflowsstatisticswasextendedtoalsocoverthesequarterlytablesinGuidelineECB/2002/5.ItisnotedthatRegulationECB/2001/13doesnotcoverthereportingofrevaluationadjustmentsinrespectofquarterlydata.79.GiventhatpartofthedatapreviouslyreportedonaquarterlybasisaspartofRegulationECB/1998/16,AnnexI,Part2,Tables2and3isreportedonamonthlybasisaccordingtoRegulationECB/2001/13,AnnexI,Part2,Table1,andconsideringtheneedtocontinuethecalculationofflowsstatisticsinrespectofthoseitemsthatremaintobereportedonaquarterlybasisi.e.itemscontainedinRegulationECB/2001/13,AnnexI,Part2,Table2,NCBsarerequiredtoprovideadjustmentdatainrespectofthequarterlydataasdetailedbelow,byusingestimatesifneeded.80.Forcompleteness,thisrequirementisextendedtothereportingofadjustmentsinrespectofdataontheNCBs,includinghistoricaldataatleastfromandincludingJanuary1999.5.2.Proceduretocalculateflowsstatistics81.TheprocedureforthecalculationofflowsforthequarterlyTable2issimilartothatappliedtothemonthlyTable1asdescribedinSections2and3.TheECBcalculatesfinancialtransactionsonquarterlydatabytakingthedifferencebetweenstockpositionsatend-quarterreportingdatesandthenremovingtheeffectofdevelopmentsdifferentfromtransactions.Thesenon-transactioneffectsaredividedintothreetypes,‘reclassifi-cationsandotheradjustments’,‘exchangeratechanges’and‘revaluationadjustments’.Adjustmentseriesarecreatedforeachoftheeffectsabove.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/220(16)OJL220,15.8.2002,p.67.82.SimilartotheprocedureappliedtoTable1containedinSection2,the‘exchangeratechanges’adjustmentisalsocalculatedbytheECBinrespectofTable2.A‘standardadjustment’toTable2isobtainedbyusingtheinformationcontainedinthequarterlyTable4andthe‘exchangerateadjustments’calculatedforTable1(17).An‘adhocadjustment’canbeimplementedifnecessaryalsoforTable2.83.ThedefinitionscontainedinSection3,inrespectofTable1,arealsoapplicabletothe‘reclassification’quarterlyadjustmentandthe‘revaluationadjustment’(write-offs/write-downsandpricerevaluations)quarterlyadjustmentsubmittedbytheNCBsinrespectofTable2.ThelistofadjustmentstobesubmittedisincludedinTable2ofthisAnnex.84.Relevantquarterlyadjustmentsarereportedintwocases.84.1.Firstly,whenanadjustmentissubmittedforthemonthlytable(Table1).Inthiscase,themonthlyadjustmentmayaffectthebreakdownitemscontainedinTable2.Inotherwords,whereanadjustmentisreportedinTable1thisimpliesthatadjustmentsarereportedinrespectofitemscontainedinTable2.Consistencyisensuredbetweenthetwosetsofdataonaquarterlybasis(inotherwords,thesumofthemonthlyadjustmentsmustequalthequarterlyadjustment).Ifathresholdisestablishedforthequarterlyadjustments,orthequarterlyadjustmentscannotbeidentifiedinfullortothesamelevelofdetailasthemonthlyadjustment,theadjustmentiscalculatedsoastoavoiddiscrepancieswiththeadjustmentreportedinrespectofthemonthlydata.84.2.Inrespectofthe‘pricerevaluationofsecurities’,theexclusionofthevaluationchangesthatarisefromtransactionsinsecurities(i.e.theapplicationoftheso-called‘balancesheetmethod’,seetheguidancenotes)couldinprinciplecauseinconsistenciesbetweenmonthlyandquarterlyadjustments.Underthismethod,onlyrevaluationsaffectingsecuritiesreportedasstocksatboththeendofthepresentandattheendofthecurrentandpreviousreportingshouldbeconsidered.Asaconsequence,ashiftinthereportingfrequencywouldgiverisetodifferencesintheadjustmentreported.Toavoidthisundesiredeffectandtoensureconsistencybetweenquarterlyandmonthlyadjustments,thecalculationofthe‘pricerevaluationofsecurities’,wherethe‘balancesheetmethod’isapplied,shouldbedoneonamonthlybasisirrespectiveofwhetherthedataarereportedmonthlyorquarterly.Inotherwords,thequarterlyadjustmentwouldbecalculatedasthesumofmonthlyadjustments,ensuringconsistencybetweenmonthlyandquarterlyadjustments.Wheretheunderlyingdataarenotavailableonamonthlybasis,estimatesareacceptedinordertoensureconsistencybetweenthemonthlyandquarterlyadjustments.Onthecontrary,theinclusionofvaluationchangesthatarisefromtransactionsinsecurities(theapplicationoftheso-called‘transactionmethod’,seetheguidancenotes)wouldprovidequarterlyadjustmentsthatarefullyconsistentwiththemonthlydata.Underthe‘transactionmethod’,allrevaluationsaffectingsecuritiesarereported,withoutregardtothestocksatthebeginningorendoftheperiod.Asaconsequencethequarterlyadjustmentsshouldcoincidewiththesumofthemonthlyadjustments.84.3.Inaddition,adjustmentsmaybeneededforthequarterlytablesevenifnoadjustmentisreportedonthemonthlyTable1.Thisisthecasewhenareclassificationtakesplaceatthequarterlylevelofdetailbutiscancelledoutatthemoreaggregatedmonthlylevel.Itmayalsobeapplicableto‘revaluationadjustments’,whenthedifferentcomponentsofamonthlyitemmoveindifferentdirections.Consistencyisalsoensuredbetweenmonthlyandquarterlydatainthesecases.Regarding‘pricerevaluationofsecurities’,consistencyisensuredbyapplyingthe‘balancesheetapproach’onamonthlybasis,notonlyinrespectofthemonthlytablesbutinrespectofthequarterlytablesaswell.85.TheextenttowhichNCBssupplyadjustmentsforthequarterlystatisticsdependsontheirabilitytoidentifyorestimatetoareasonabledegreeofaccuracythedetailedsectoral/instrumentclassificationofexisting(monthly)adjustments.Withrespectto‘reclassificationsandotheradjustments’,informationisavailable.Inparticular,theNCBshavesufficientlydetailedinformationtoeasilyallocatelargeone-offadjustments(e.g.areclassificationduetoareportingerror)tospecificquarterlyitems.LikewisequarterlyadjustmentsduetochangesinthereportingpopulationdonotimplydifficultiesfortheNCBs.Inrespectof‘revaluationadjustment’,write-offsandrevaluationsaremoredifficulttoobtainduetothelackoftheappropriatebreakdownsintheoriginaldatasources.Inviewofthis,itisexpectedthatthe‘revaluationadjustment’isbasedatleastinpartontheapplicationofestimates.Theprovisionofestimatesisaccompaniedbyexplanatorynotesexplainingthemethodused(e.g.missingbreakdownsareestimatedonaproratabasisbyusingstockdata).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/221(17)FurtherdetailswillbecontainedintheAddendumtotheMoneyandBankingStatisticsHandbookforthecompilationofflowstatistics.86.InordertoensureconsistencybetweenadjustmentsforquarterlyTable2dataandthoseformonthlyTable1,theadjustmentstoTable1refertoaone-monthperiod,whiletheadjustmentstoTable2refertoaone-quarterperiod.Adjustmentstothequarterlydataareequaltotheaggregationofthreemonthlyperiods,e.g.thequarterlyadjustmentreportedinMarchshouldbeconsistentwiththesumofthemonthlyadjustmentsofJanuary,FebruaryandMarch.Sincequarterlyflowsadoptthesameframeworkasmonthlyflows,includingtheuseofthe‘balancesheetmethod’onamonthlybasisalsoforthequarterlyflows,theyhavetobeconsistentwiththemovertime.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/222Appendix1RULESAPPLIEDTOCOMPILEHISTORICALDATAGeneralrule1.TheNCBssubmittedtotheECBend-monthbalancesheetdataasfromend-June1998inaccordancewithRegulationECB/1998/16of1December1998concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2000/8(2),withbestestimatesbacktoend-September1997andavailabledatabacktotheearly1980s.Toensureconsistencywiththisreporting,theNCBssubmittedadjustmentstocompileflowsstatisticsstartingwithdataforJuly1998,bestestimatesbacktoOctober1997andavailabledatabacktotheearly1980s.Furthermore,NCBsalsoprovidedexplanatorynotesfor‘reclassificationsandotheradjustments’accordingtothesametimetablereferenceperiod.2.Inphasingintherequirements,theNCBsfocusedontheprovisionofadjustmentsthatremovethemostsignificantnon-transactioneffectsfromthosebalancesheetitems(BSIs)thatwerelikelytobeincludedinthedefinitionoftheeuroarea-widemonetaryaggregates.Significant‘reclassificationsandotheradjustments’basedonavailabledataweresuppliedatleastinrespectoftheseitemswitheffectfromJuly1998.Significant‘reclassificationsandotheradjustments’tohistoricaldatapriortoSeptember1997weresuppliedonthebasisofavailabledatacoveringperiodsasfarbackaspossible(i.e.fromtheearly1980s),butatleastcoveringperiodsfromend-September1997.3.For‘reclassificationsandotheradjustments’tootherBSIsandforall‘revaluationadjustments’,theNCBssuppliedsignificantadjustmentstocurrentdataatleastfromend-June1998withadjustmentstohistoricaldataatleastfromandincludingSeptember1997.AsitwasrecognisedthattheNCBsneededtimetoimplementnewreportingsystems,fulladjustmentstoitemsincludedinmonetaryaggregatesandotheritemswererequiredasfromend-December1999.4.Inaddition,NCBsmightreportdatarelatingtoTable5,AnnexI,Part2ofRegulation/ECB/1998/16fortheperiodfromSeptember1997toSeptember1998.5.Thephasing-intimetableestablishedaboverepresentedtheminimumthatNCBswererequiredtoachieve.Wherepossible,NCBsimplementedthesemattersearlier.Forexample,inrespectofsomeadjustments(suchasthoseto‘reclassificationsandotheradjustments’),itmadesensetostartreportingcertainadjustmentsinrespectofallBSIsatthesametime(e.g.thoserelatedtostatisticalcoverage).6.Highpriorityitemswere:currency;depositsvis-à-visnon-monetaryfinancialinstitutions(MFIs)intheeuroarea;debtsecurities;moneymarketpaper(3);moneymarketfund(MMF)shares;MFIholdingsofsecuritiesotherthansharesissuedbyMFIs;andmoneymarketpaper.Revaluationadjustment7.Thereportingofwrite-offs/write-downsandpricerevaluationsbytheMFIsinrespectofthemonthlybalancesheetwasestablishedasfromJanuary2003byRegulationECB/2001/13concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(4)asamendedbyRegulationECB/2002/8(5).PreviouslythisinformationwasonlyrequiredaspartofGuidelineECB/1998/NP27of22December1998concerningcertainreportingrequirementsoftheEuropeanCentralBankandtheproceduresforreportingbythenationalcentralbanksofstatisticalinformationinthefieldofmoneyandbankingstatisticsanditsupdatesandnorequirementwasdirectlyimposedontheMFIs.InconsequencethedatawerereportedbyNCBstotheECBbyusingdifferentavailablenationaldata.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/223(1)OJL356,30.12.1998,p.7.(2)OJL229,9.9.2000,p.34.(3)Theitem‘moneymarketpaper’doesnotexistasfromJanuary2003;financialinstrumentspreviouslyclassifiedasmoneymarketpaperarereportedwithintheitem‘securitiesotherthanshares'accordingtoRegulationECB/2001/13.(4)OJL333,17.12.2001,p.1.(5)OJL330,6.12.2002,p.29.Write-offs/write-downs8.TheNCBsusedvariousdatasourcestoidentifywrite-offs/write-downs,suchastheprofitandlossaccount,statementsontransactions,dataonadjustmentsreportedbyMFIsorspecialsurveys.However,evidencesuggestedthatthisinformationmightnotbecomplete.Inthesecases,estimateswereusedtofillgaps.Forexample,missingbreakdownswereestimatedusingweightsbasedonoutstandingstocks;dataavailablewithalongerdelayorlowerfrequencywereintroducedlateasrevisionsorweredividedtoobtaintherequired(monthly)frequency.Pricerevaluations9.‘Pricerevaluations’(previouslycalled‘otherpricerevaluations’)affectedonlyalimitedrangeofBSIs:ontheliabilitiesside,theitems‘debtsecuritiesissued’and‘moneymarketpaper’and,ontheassetsside,‘securitiesotherthanshares’,‘moneymarketpaper’and‘sharesandotherequity’andtheircounterpartswhichweremainly‘capitalandreserves’ascontainedinAnnexI,Part2,Table1ofRegulationECB/1998/16.10.Thenatureandextentofthe‘pricerevaluation’isdeterminedbythemethodofvaluationadopted.AlthoughtheECBMoneyandBankingStatisticsCompilationGuide—GuidanceprovidedtoNCBsforthecompilationofmoneyandbankingstatisticsforsubmissiontotheECB(6)—recommendedthatbothsidesofthebalancesheetwererecordedatthemarketvalue,inpracticeavarietyofdifferentvaluationmethodswereandareemployedonboththeliabilitiesandtheassetssides.TheCompilationGuidesuggestedthatthiswasacceptableaslongasthebookvaluedidnotdivergesignificantlyfromthemarketvalue.11.Ontheliabilitiessideofthebalancesheet,thenormalaccountingpracticeisformarketablesecuritiestobeenteredwithafixedvalue,suchasnominal,issueorredemptionvalue.Itisnotcommonforreportingagentstouseamarket-relatedvaluation.Ontheassetssideofthebalancesheet,holdingsofsecuritiesmayberecordedusingmarketprice,purchaseprice,thelowerofmarketorpurchasepriceorredemptionvalueinaccordancewithstandardaccountingpractice.12.Wheresecurityissuesorholdingsweregivenamarket-relatedvalue,NCBswererequestedtoprovideadjustments.Wheresecuritieswererecordedataconstantprice,anadjustmentcouldbesentifthetransactiontookplaceatadifferentprice.Ingeneral,itwasexpectedthatdebtsecuritieswithashortoriginalmaturity(belowtwoyears)ormoneymarketpaperwouldbesubjecttoratherinfrequentandmodestchangesinvalue.Forthisreason,theremightbenoneedtoprovideadjustmentsfortheseitems.13.Wheremarketvaluationisused,continuousandpossiblesizablechangeswilloccurinthevalueofsecuritiesrecordedonthebalancesheet,reflectingthepatternoffluctuationinmarketprices.Othervaluationmethods(suchasthelowerofpurchase/marketvalue,issueprice,etc.)willtendtogiverisetolessfrequentandsomewhatsmallerrecordedvaluations.14.Revaluationeffectsarenotobservabledirectlyfromthebalancesheetstatistics,andgiventhatRegulationECB/1998/16didnotestablishhowtheadjustmentshadtobereported,theyhadtobeidentifiedindirectly.Threeapproacheswerepossible:14.1.Informationcouldbeavailablefromspeciallyreporteddatarelatingtothesecuritiesportfolio(e.g.incomplementaryaccountingstatements).14.2.Itcouldbepossibletoderivethenecessarydatafrominformationcontainedintheprofitandlossaccount.Thewayinwhichvaluechangesarerecognisedintheprofitandlossaccountdependsonthepurposeforwhichthesecuritiesareheld.Valuechangesinthetradingportfolio(whichareusuallyequaltomarketvalues)areenteredunder‘netprofitornetlossonfinancialoperations’(7).Valuechangesintheinvestmentportfolio/fixedfinancialassets(usuallyenteredatbookvalue)arerecordedunder‘valueadjustments(andreadjustments)inrespectoftransferablesecuritiesheldasfinancialfixedassets,participatinginterestandsharesinaffiliatedundertakings’(8).Thedifficultywasthattheprofitandlossaccountcouldnotprovidethelevelofdetailrequired.Furthermore,thedatacouldnotbeavailableonamonthlybasisand,eveniftheywere,changesinvaluationareoftennotrecognisedatthisfrequency.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/224(6)April1998.(7)Article32.1ofCouncilDirective86/635/EECof8December1986ontheannualaccountsandconsolidatedaccountsofbanksandotherfinancialinstitutions,OJL372,31.12.1986,p.1.(8)Article34ofDirective86/635/EEC.15.Estimatescouldbederivedusingpriceindicesforindividualsecuritiesorclassesofsecurity.However,thisapproachassumedtheavailabilityofasufficientlydetailedbreakdownoftheMFIsecuritiesportfolio.Theapplicationofindexfiguresreflectingmarketpricescouldbeusedasaproxyforestimates.Asthisinformationisnormallyavailableonlyannuallyorbi-annually,estimatescouldbeusedtofillthegaps.Asthesituationdifferedfromcountrytocountry,theNCBsweretoadaptavailablenationaldatasources.16.InrespectoftheapplicationofpricerevaluationadjustmenttoMMFs,theassetssideoftheMMFsbalancesheetdidnotrequireanyspecialtreatmentasitisalreadyfullycoveredbythemainpartoftheManualofProcedurescontainedinGuidelineECB/2000/13of13November2000concerningcertainstatisticalreportingrequirementsoftheEuropeanCentralBankandtheproceduresforreportingbythenationalcentralbanksofstatisticalinformationinthefieldofmoneyandbankingstatisticsandnoexemptionwasallowed.Theliabilitiessideconsistsalmostentirelyoftheitem‘moneymarketfundshares/units’,inrespectofwhichnorevaluationadjustmentwasreported(9).Quarterlydata17.WhilealleuroareaNCBswereinapositiontoprovidetherelevantquarterlyreclassificationsadjustments,theprovisionofwrite-offs/write-downsand‘revaluationadjustments’onthequarterlydataprovedmoredifficult.Takingintoaccountthesedifficulties,dataweresubmittedaccordingtothefollowingplan:17.1.AlleuroareaNCBssenttherelevant‘reclassificationsandotheradjustments’referredtostockdatacontainedinRegulationECB/1998/16,AnnexI,Part2,Tables2and3,includinghistoricaldataatleastfromandincludingSeptember1997.17.2.Whereavailable,euroareaNCBssenttherelevant‘revaluationadjustments’adjustmentsonRegulationECB/1998/16,AnnexI,Part2,Tables2and3,includinghistoricaldatafromandincludingSeptember1997.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/225(9)Thecounterpartoftherevaluationontheassetsside,inthecaseofMMFs,isnot‘moneymarketfundsshares/units’,but‘remainingliabilities’.Appendix2EFFECTSOFMERGERS,ACQUISITIONSANDDIVISIONSONFLOWSCOMPILATIONMergeroftwoormoremonetaryfinancialinstitutions(MFIs)intoanewMFIWhenamergertakesplace,twodifferenttypesofnon-transactionsmayarise.Firstly,andprobablymostimportant,achangeinthevalueofassetsandliabilitiesmayoccur.Sucharevaluation/devaluationisnotatransaction,sotheamountinvolvedisrecordedunder‘revaluationadjustments’.Inaddition,anyoutstandingbalancesbetweenthetwomergedinstitutionsarecancelled.AccordingtotheESA95(1)(paragraph6.30)thiscancellationisnotafinancialtransactionandthereforeanadjustmenttoremoveitsimpactfromtheflowsstatisticsisincludedunder‘reclassificationsandotheradjustments’(withanegativesign)(2).Wherevaluationmethodsofassetsandliabilitiesaredifferent,arevaluation/devaluationofthenetteditemsisalsoinvolved.Theinformationsourcesfortheidentificationoftheseadjustmentsarethefinalbalancesheetsofthetwomergedinstitutionsandthefirstbalancesheetofthenewinstitution.Ideally,themergedinstitutionsareaskedforbalancesheetinformationonbothanunmergedandamergedbasisasatthetimewhenthemergertakesplace.Inthisway,thedifferencebetweenthetwoseparateunmergedbalancesheetsandthemergedbalancesheetentirelyrepresentsnon-transactionflows.However,growthratesarecalculatedbytheEuropeanCentralBankontheimplicitassumptionthatreclassificationadjustmentstakeplaceattheendofeachmonth.Thereforeitiscorrecttobaseadjustmentsonthelastbalancesheetsreportedtothenationalcentralbankbytheseparateinstitutionsandthefirstbalancesheetreportedbythemergedinstitutiononemonthlater.Inthiscasetheeffectofthemergerandthetransactionsthatoccurredduringthemonthbetweenthesetwoobservationsarereportedtogetherasanadjustment.AcquisitionofoneMFIbyanotherMFIThisoperationisverysimilartoamergerandbothtypesofnon-transactionidentifiedabovecanarise.However,thereisonedifference:insteadofhavingthreebalancesheetsfromthreedifferentinstitutions,inthiscasetherearetwobalancesheetsfromtheacquiringinstitutionandonebalancesheetfromtheacquiredinstitution.However,theprocedureforidentifyingtheimpactoftheacquisitionisthesameasinamerger.Again,ideally,acquiringandacquiredinstitutionsareaskedforbalancesheetinformationonbothapre-acquisitionandpost-acquisitionbasisasatthetimewhentheacquisitiontakesplace.However,asolutioninfullaccordancewiththecalculationofgrowthratesconsistsinanadjustmentthatismadeonthebasisofthelastbalancesheetsreportedbytheseparateinstitutionsandthefirstpost-acquisitionbalancesheetoftheacquiringinstitution.DivisionofoneMFIintotwodifferentMFIsThisoperationistheoppositeofamerger.However,anychangeinthevaluationofassets/liabilitieshasthesameimpactasinamerger.Hereaswell,balancesvis-à-visotherMFIscanincludeamountsbetweenthetwoinstitutionsthatarenotduetotransactions.Theseamountsareincludedasanadjustmentin‘reclassificationsandotheradjustments’(withapositivesign).Theinformationavailableinthiscontextisdifferent.Iftwonewinstitutionsarecreated,thereisonebalancesheetfromthepreviousinstitutionandtwobalancesheetsfromthenewinstitutions.Theenvisagedproceduresoutlinedabovecanbemadeapplicabletothiscasebytakingthetimeofthedivisionintoaccountinsteadofthetimeofthemerger,andusingtheinformationrelevantinthecaseofadivision.Mergers,acquisitionsanddivisionswhenoneoftheinstitutionsisnotanMFIInallthreecases,whereoneinstitutionisnotanMFI,thereisalsoachangeintheMFIpopulation(3).Theimpactofoneinstitutionjoining/leavingtheMFIsectormaycomplicatetheimpactofanyrevaluationandchangesinpositionsvis-à-visbothMFIsandotherresidentsectors,makingitdifficulttodistinguishonetypeofadjustmentfromanother.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/226(1)TheEuropeanSystemofAccounts1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.(2)IntheESA95mergersareconsideredasachangeinstructure,see‘changesinsectorclassificationandstructure’(K.12.1).(3)Achangeinthereportingpopulationdoesnotnecessarilyimplyachangeinthenumberofreportinginstitutions.Itisthebusinessthatwasnotreportedandthatisnowthatmakesthedifference.Inprinciple,dataaresoughtfromallinstitutionsinvolved,althoughitisrecognisedthatdataonthebalancesheetofthenon-MFImaynotbeavailable.OtherwiseanestimateofthetransactionsoftheinstitutionthatwasanMFIbeforethisoperationandremainssothereafterismade(perhapsonthebasisofthetrendpresentedbydataavailableforpreviousmonths).Therestofthedifferencebetweenthetwobalancesheetsisincludedin‘reclassificationsandotheradjustments’.Effectsonmonetary/creditaggregatesofmergers,acquisitionsanddivisionsTheprobabilityofmonetary/creditaggregatesbeingaffectedbythesedevelopmentsislow,butitcannotbeignored.Themainreasonswhytheymaybeaffectedare:—Changesinthereportingpopulation:thesearenotcausedbythemerger/acquisition/divisionitself,butonlybyachangeinsectorofaninstitution.—Revaluation:arevaluationcanbeassociatedwithamerger/acquisitionandaffectalmostallitems.Itisexpectedtoaffectmoretheassetssideofthebalancesheet.—Nettingofbalancesbetweentwoinstitutions:thisdevelopmentcanonlymodifymonetary/creditaggregatesifthevaluationmethodsofassetsandliabilitiesaredifferent.Insuchacase,onlythechangeinvaluehasanyeffectonmonetary/creditaggregates,whilethe‘changeinstructure’(netting)isnotexpectedtohaveanyimpactontheseaggregates.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/227Appendix3TREATMENTOFDEBTASSUMPTIONDefinitionofdebtassumption1.Debtassumptionisanoperationthatusuallyinvolvescentralgovernmentreplacingpubliccorporations(partoftheotherresidentsectors)asthedebtorinrespectofloansoriginallygrantedbybanks(themonetaryfinancialinstitution(MFI)sector).Thisfinancialoperationcanalsotakeplacebetweenotherinstitutionalsectors.Inthiscasethetreatmentwouldbesimilar.2.AsdebtassumptionhasanimpactontheMFIbalancesheet,itisimportanttoensurethecorrecttreatmentofthefinancialaspectsoftheoperationwithinmoneyandbankingstatistics.ThisAppendixoutlinestherequiredstatisticaltreatmentofdebtassumption.Statisticaltreatment3.Debtassumptioninvolvingatriangularrelationshipbetweenthecentralgovernment,theotherresidentsectorsandtheMFIsectorisrecordedasfollows(1).Thedebtassumptionbycentralgovernmentistreatedasacapitaltransferfromcentralgovernment(theentityassumingthedebt)totheotherresidentsectors(debtor).ThefinancialcounterpartofthecapitalreceiptbytheotherresidentsectorsisadecreaseinMFIloanstotheotherresidentsectors(i.e.therepaymentoftheotherresidentsectors'originaldebttotheMFIsector),withthefinancialcounterpartofthecapitalpaymentbythecentralgovernmentrecordedasanincreaseinMFIloanstocentralgovernment.4.Hence,intheflowsstatisticscompiledinrespectoftheMFIbalancesheettwoseparatefinancialtransactionsareshown:theotherresidentsectors'repaymentofdebttotheMFIsectorand,simultaneously,thegrantingofaloanbytheMFIsectortocentralgovernment.Theabsenceofanymovementofcashbetweenthepartiesconcernedaltersneithertheeconomicsignificanceoftheoperationnoritsstatisticaltreatment.5.WithintheMFIbalancesheetandrelatedstatisticscompiledinaccordancewithRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(2)asamendedbyRegulationECB/2002/8(3),debtassumptionistreatedasfollows:5.1.ForMFIbalancesheetstatistics,theactofdebtassumptionisautomaticallyrecordedwithinthebalancesheetasadeclineinthestockofMFIloanstotheotherresidentsectorsmatchedbyanincreaseinMFIloanstothe(general)governmentsectorwithinthemonthlybalancesheetstatistics(Table1).Inthemoredetailedsectoralbreakdown,theoperationappearsasafallinMFIloanstonon-financialcorporations(Table1)or,wherethepubliccorporationisafinancialenterprise,tootherfinancialintermediariesandanincreaseinMFIloanstocentralgovernment(Table2).5.2.Foradjustmentdataforthecompilationofflows,ineuroareamoneyandbankingstatistics,(financial)transactionflowsarecalculatedasthedifferenceintheoutstandingstockslessanyadjustmentsfornon-transactions.Hence,thefallinMFIloanstotheotherresidentsectorsandtheincreaseinMFIloanstogeneralgovernmentareimplicitlyrecordedasfinancialtransactions,withouttheneedforanyfurtherinterventioninthefigures.ThereisnorequirementforNCBstoprovideanyadjustmentdatainrespectofthesefinancialoperations.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/228(1)TheESA95[theEuropeanSystemofAccounts1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1]treatsdebtassumptionasacapitaltransfer,i.e.‘thecounterparttransactionofdebtassumption…isclassifiedinthecategorycapitaltransfers’(paragraph5.16)and,bydefinition,thefinancialcounterpartofacapitaltransferisatransaction.WhiletheinterpretationoftheESA95providedhereandtheproposedtreatmentofdebtassumptionwithinMFIbalancesheetstatisticsisfullyinlinewiththetreatmentofdebtassumptionwithintheeuroareafinancialaccounts,attentionisdrawntotheexistenceofcertainexceptionstotherulethatdebtassumptionistreatedasacapitaltransfer(listedintheESA95paragraphs5.16,6.29and6.30).However,theseexceptionsonlyapplywherethedebtassumptioninvolvesthecentralgovernmentabsorbingapubliccorporation,i.e.subsumingthecorporationintocentralgovernment.Inthiscase,theoperationshouldnotbetreatedasafinancialtransactionbutasasectorreclassification(fromtheotherresidentsectorstocentralgovernment).Inordertoremovetheimpactofthissectorreclassificationfromtheflows,nationalcentralbanks(NCBs)mustsubmitanadjustmentforthisreclassification.(2)OJL333,17.12.2001,p.1.(3)OJL330,6.12.2002,p.29.Examplewithaccountingentries6.ThefirstpartofthisexamplepresentstheaccountentriesduringthewholeprocessrelatedtodebtassumptionintheformofT-diagrams.Thesecondpart,inthenextsection,comparesdebtassumptionwithotherpaymentsmadebythecentralgovernmenttotheotherresidentsectors,andhowtheyarereflectedinaccountingterms.7.Theoriginofthisoperationisaloaninitiallygrantedbyabank(MFI)toapubliclyownedcorporation(intheotherresidentsectors).Theloanisusuallyguaranteedbythecentralgovernment.Whentheloanisgranted,thefollowingstylisedentriestakeplace(4):MFIOtherresidentsectorsCentralgovernmentALALAL-Cash+LoantootherresidentsectorsDeposits--+CashLoanfromMFI+8.Atalaterdate,thecorporationisunabletopaybacktheloan,sothatthecentralgovernmentassumesthedebt.Fromthenonwards,thedebtorisnolongertheotherresidentsectors,butthecentralgovernment.Theentriesareasfollows(5):MFIOtherresidentsectorsCentralgovernmentALALAL+Loantocentralgovern-ment-LoantootherresidentsectorsDeposits--Capital+LoanfromMFI-Capital-LoanfromMFI+9.Therefore,intheMFIbalancesheetthereisasimplyachangeinthecounterpartysectoroftheloan.Thischangeisreal,becauseitobeystherulesrelatingtoarealtransferbetweencentralgovernmentandtheotherresidentsectors.Thecapitalaccountentryismadebecauseofthecapitaltransferthattakesplace.10.Cashisnotinvolvedintheaboveexample,butifitwere,thefinalsituationwouldbethesame.Intheeventofthecentralgovernmentfinancingtheassumptionofthedebtbyrunningdowndeposits,ratherthanbyincreasingloans,atriangularmovementwouldoccurwithnofinalnetresult,asshownbelow.Inthefirststep,thecentralgovernmentborrowsmoneyfromtheMFI:MFIOtherresidentsectorsCentralgovernmentALALAL+Loantocentralgovern-ment-Cash--LoantootherresidentsectorsLoanfromMFI--+CashLoanfromMFI+OfficialJournaloftheEuropeanUnionEN26.9.2003L241/229(4)Thesignconventionsareasfollows:+meansanincrease,-meansadecrease,--meansnochangeinthatitem.(5)TheterminologyusedfortheaccountsisthatoftheMFIbalancesheet.Therefore‘capital’means‘profitandlossaccount’inthecaseoftheotherresidentsectorsand‘netlendingorborrowing’inthecaseofcentralgovernment.Inthesecondstep,thecentralgovernmentmakesacashtransfertotheotherresidentsectors:MFIOtherresidentsectorsCentralgovernmentALALAL--Loantocentralgovern-ment--Loantootherresidentsectors+CashCapital+LoanfromMFI---CashCapital-LoanfromMFI--Inthethirdstep,theotherresidentsectorsusethecashreceivedfromthecentralgovernmenttofinancetherepaymentofthedebttotheMFI:MFIOtherresidentsectorsCentralgovernmentALALAL--Loantocentralgovern-ment-Loantootherresidentsectors+Cash-CashCapital--LoanfromMFI-Capital--LoanfromMFI--Asshownabove,thecashappearstwicewithdifferentsignsineachbalancesheet.Thereforetheneteffectisnil.Otherpaymentsbycentralgovernment11.Forthepurposesofcomparisonwithdebtassumptionoperations,theaccountingentriescorrespondingtoothertransfersbycentralgovernmentarepresentedbelow.Atransferfromcentralgovernmenttotheotherresidentsectorsusuallytakesplaceintheformofapaymentincash/deposit.Thecentralgovernmenthasdepositswithbanksorwiththecentralbank,andthesedepositsareusedtomakepaymentsforexpenditure.Therefore,whenthecentralgovernmentmakesapaymentasaconsequenceofatransfertotheotherresidentsectors,theentriesareasfollows:MFIOtherresidentsectorsCentralgovernmentALALALDepositfromcentralgovern-ment-Depositfromotherresidentsectors++DepositwithMFICapital+DepositwithMFI-Capital-12.Thefeaturesofthistransferarethesameasthoseinthecaseofadebtassumption,withtheentriesdifferingonlytotheextentthatdifferentfinancialinstrumentsareusedintheoperation.Formonetaryanalysis,thedifferenceisthatadebtassumptionbythecentralgovernmentimpactsonthecreditaggregates(loanstotheotherresidentsectorsfall,whileloanstocentralgovernmentrise),whilethesamecapitaltransferpaidincashimpactsonthemonetaryaggregates(depositsheldbycentralgovernment—whichisinthemoney-neutralsector—fall,whiledepositsheldbytheotherresidentsectors—whichisinthemoney-holdingsector—rise).Inbothcases,however,thereisafinancialtransaction,sothatnoadjustmentisneeded.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/230Appendix4TREATMENTOFSECURITISATIONANDLOANTRANSFERSINTHECONTEXTOFTHEDERIVATIONOFFLOWSSTATISTICSIntroduction1.‘Securitisation’isdefinedasa‘processwherebyfinancecanberaisedfromexternalinvestorsbyenablingthemtoinvestinparcelsofspecificfinancialassets’.Itinvolvesthemonetaryfinancialinstitution(MFI)eithersellingloanstothirdparties,whichusetheseloanstobacktheissueofsecurities,oracquiringnegotiablesecuritiesasareplacementforloans.2.A‘loantransfer’isanoperationsimilartoasecuritisationinwhichMFIssellloanstoinvestorsinaprocessthatdoesnotinvolvetheissueofsecurities.Theeconomicpurposeofthisoperationanditsstatisticaltreatmentis,however,incertainrespectsrathersimilartoasecuritisation.3.ThisAppendixpresentsthetreatmentofsecuritisationandloantransfersinthecontextofthederivationofflowsstatistics.Eachoperationisdescribed,itseconomicpurposeexplained,anditsstatisticaltreatmentdefinedwiththeaidofT-diagrams.TheAppendixconcludeswithareferencetotheissueofMFI'sasset-backedsecuritiesandrevaluationsinthecontextofsecuritisation.Securitisation4.ThisoperationconsistsoftheMFIeithersellingloanstoanintermediaryandthesubsequent(orsimultaneous)issueofsecuritiesbythatintermediarybackedbytheloansoracquiringsecuritiesissuedbythedebtorasareplacementforaloan(withoutinvolvinganyintermediary).BothtypesofoperationgiverisetothesameresultintheMFIbalancesheet.Theformerismuchmorecommon.However,thelatterwillbeexplainedfirst,asitislesscomplex.Securitisationwithoutintermediaryandloantransfers5.Description:Thisoperationtakesplacewhena‘newsecurityisissued[bytheoriginaldebtor]asreplacementfortheoriginalasset,whichiseffectivelyliquidated’(ESA95(1),paragraph5.63)andthisnewsecurityissimultaneouslysoldtothirdpartyinvestors.6.Economicsense:TheoperationinvolvesthecreditorMFIbeingrepaidtheoriginalloanbythedebtor.Thisrepaymentisfinancedbythedebtorissuingsecurities.ThesecuritiesissuedbythedebtorcouldintheorybeheldforashorttimebythecreditorMFI,butareusuallysolddirectlytotheinvestors.7.Somedoubtsexistastowhetherthistypeofoperationisverywidespread,becauseonlylargecorporationsandpublicbodiesareabletoissuesecuritiesinpractice.8.Iftheoperationdoesnotinvolvethetransformationoftheloanintosecurities(i.e.iftheinstrumentsoldtotheinvestorsremainsnon-negotiable),thenaloantransferisdeemedtooccur.Aloantransferwouldneverthelessusuallybeperformedbyfragmentingtheoriginalloanintosmallerunits,whichwouldbesoldbythecreditorMFI,togetherwiththebenefits/risks,tothirdparties.9.Statisticaltreatment:FromthepointofviewofacreditorMFI,securitisationusuallyinvolvesasaleoftheloansforcash—theMFIreceivescashfromthedebtorinrepaymentofaloan.Thisistreatedasadecreasein‘loanstonon-MFIs’andanincreasein‘cash/deposits’.Thedebtorfinancesthisrepaymentoftheloanoutoftheproceedsarisingfromtheissueofsecurities(2).TheMFImightpossiblyreceivefromthedebtortheissuedsecuritiesratherthancash.Inthatcase,theMFIwilltreatthecounterparttothedecreasein‘loans’asanincreasein‘securitiesotherthanshares’.TheMFIwouldnormallythensellthenewsecuritiestothirdpartyinvestors.Inboththesecases,theMFIispermittedtoremovetheloan/securitiesfromitsbalancesheetifthe‘risksandrewards’ofownershiparefullytransferredtothethirdparties.Inthecaseofaloantransfer,achangeinthebalancesheettakesplacewhenthesaletothethirdpartiesiscompleted.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/231(1)TheEuropeanSystemofAccounts1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.(2)Theinstrumentsissuedbythedebtorareclassifiedassecuritiesonlywheretheymeetthenecessaryconditionsintermsofnegotiabilityandmarketability.AccordingtoRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,OJL333,17.12.2001,p.1,asamendedbyRegulationECB/2002/8,OJL330,6.12.2002,p.29,theitem‘securitiesotherthanshares’includes‘negotiableloansthathavebeenrestructuredintoalargenumberofidenticaldocumentsandthatcanbetradedonsecondarymarkets’.10.Forstatisticalpurposes,thecreditorMFI'ssaleoftheloanistobetreatedasafinancialtransaction.Incaseswheretheloansaresecuritised,theMFIcreditoracceptseithercashor(temporarily)thenewsecuritiesissuedbythedebtorinrepaymentoftheloan.Incaseswheretheloansarenotsecuritised(aloantransfer),theMFIwillusuallyreceivecashfromthedebtor(financedbythesaleoftheloantothirdpartyinvestors).Theseoperationsaretreatedasfinancialtransactions.Astheseoperationsaretransactions(trueflows),noadjustmentisreported.ThistreatmentisconsistentwiththeESA95(paragraph5.62k),whichspecifiesthattheconversionofloansintosecurities‘involvestwofinancialtransactions:theliquidationoftheloanandthecreationofthenewsecurities’.11.Illustration:Asecuritisation/loantransferissimplythesaleofaloantoathirdparty.ItisreflectedintheMFIbalancesheetasasaleoftheloanwithacounterpartentryincash(ordeposits).MFIAL+100Cash-100Loan12.Inthealternativecase,theoperationcanbedividedintotwosteps:13.Step1:ThestartingpointistheloanthatappearsontheMFIbalancesheet.WhenthesecuritisationtakesplacethecreditorMFIreceivesasrepaymentfortheloannewlycreatednegotiableinstruments(securities)issuedbythedebtor.MFIAL-100Loans+100Securitiesothersthanshares14.Step2:TheMFIsellsthesecuritiestoathirdpartyinvestorinexchangeforcash.ThesecuritiesthendisappearfromtheMFIbalancesheet.MFIAL+100Cash-100SecuritiesothersthansharesSecuritisationthroughafinancialintermediary15.Description:Securitisationtakesplacewherethe‘originalasset[loan]istransferred[bythecreditor]toanotherinstitutionalunitandthenewsecuritiesreplacetheoriginalasset[loan]ontheoriginalinstitutionalunit'sbalancesheet’(ESA95,paragraph5.63)andthesenewsecuritiesaresimultaneously(orsubsequently)soldtothirdpartyinvestors.Inpractice,theoperationmaybestructuredinsuchawaythatthesecuritiesissuedbythefinancialintermediaryaresolddirecttothirdpartyinvestors.16.Economicsense:TheaimisforthecreditorMFItoreleaseresourcesbytransferringassetstothirdparties.Inthiscasetheoriginalasset(loan)issoldtoaspecialfinancialintermediary.Thisfinancialintermediary,calleda‘financialvehiclecorporation’(FVC)(ESA95,paragraph2.55),isusuallycreatedforthesolepurposeofholdingthesecuritisedassets.TheMFIsellstheassettobesecuritisedtotheFVCinexchangeeitherforcashorthesecuritiesissuedbytheFVC.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/23217.Statisticaltreatment:FromthepointofviewofthecreditorMFI,theoperationinvolvesanexchangeofassets(asinthecaseabove).TheMFIreceivesanewasset(cashorsecurities)forthesaleoftheloan.Therefore,intheMFI'sbalancesheet,theexchangeisreflectedasadecreasein‘loans’andanincreasein‘cash/deposits’or‘securities’.ItisnotedthatthistreatmentisonlyapplicablewheretheMFIcreditortransfersalltherisksandrewardsofownershipoforiginalloanstotheFVC.WheretherisksandrewardsofownershipremainwiththeMFI,thenitmustbetreatedasanon-balance-sheetsecuritisation(seebelow).18.Forstatisticalpurposes,thecreditorMFI'ssaleofloansistobetreatedasafinancialtransaction(i.e.asarealflow),withnoadjustmenttobereported.19.Illustration:Usuallythistypeofsecuritisationtakesplaceasa‘triangular’operation.TheMFIownsaloanandsellsittotheFVCwhichfinancesthepurchaseviatheissueofsecuritiesbackedbytheloan.Itwouldbereflectedinthebalancesheetsasfollows:MFIFVCALAL+100Cash-100Loan+100Loan+100Debtsecuritiesissued20.Ofcourse,theMFIcouldreceivethesecuritiesissuedbytheFVCinsteadofcash,inwhichcasetheoperationisdividedintotwostepsasfollows:21.Step1:TheloanissoldtotheFVCinexchangeforsecuritiesissuedbytheFVC:MFIFVCALAL-100Loan+100Securitiesotherthanshares+100Loan+100Debtsecuritiesissued22.Step2:Later,theMFIsellsthesecurities(thisstepispresentedforthesakeofclarity).Itisreflectedasfollows(nooperationtakesplaceintheFVC):MFIFVCAPAL+100Cash-100SecuritiesotherthansharesAsset-backedsecurities23.Description:Relatedtosecuritisationistheissueofasset-backedsecurities.ThisoperationconsistsoftheissueofsecuritiesbytheMFIcreditorthatarebackedbyloansonthebooksofthatinstitution.Asset-backedissuesarenotconsideredassecuritisationintheESA95(3).24.Economicsense:ThepurposeofthistypeofoperationisfortheMFIcreditortoraisefundsfromexternalinvestorsbyenablinginvestorstoinvestindirectlyinparcelsofspecificassetsviathepurchaseofsecuritiesissuedinthenameof,andontheaccountof,theMFIcreditorbutwiththebackingoftheseloans.Thistypeofoperationdoesnotinvolveanychangeintherelationshipbetweentheoriginalcreditoranddebtor.Eventually,thecreditorMFImaybereleasedfromallrightsandobligationsinrelationtotheothertwoparties.Ifso,theoperationmustbetreatedasasecuritisation.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/233(3)Eventhoughtheterm‘securitisation’isusedinbusinesstorefertoasset-backedoperations,intheareaofmoneyandbankingstatisticsthetermrefersonlytotheESA95definitionofsecuritisation.25.Statisticaltreatment:Inprinciple,thisoperationisnodifferentfromtheissueofdebtsecuritieswithanadditionaloff-balance-sheetguarantee(i.e.theoperationistreatedinthesametermsforstatisticalpurposesregardlessoftheinvolvementofcollateral).Asaconsequence,theissueofsecuritiesisdeemedtobeatransaction.Noadjustmentisreported.IfthecreditorMFIissubsequentlyreleasedfromallobligationstothefinalinvestor,itmeansapaymentofthedebtwiththeloanrecordedontheassetside.Thatisalsoafinancialtransaction.26.Insummary,theissueandsaleofasset-backedsecuritiesarefinancialtransactionsand,asaconsequence,noadjustmentisreported.27.Illustration:Thestatisticaltreatmentisreflectedinthebalancesheet,step-by-step,asfollows:MFIAL+100Cash+100Debtsecurities28.TheMFIissuesasset-backedsecurities.Inprinciple,theoperationisfinished.29.Eventually,theMFIcanbereleasedfromanyobligationtothecreditor(investorinsecurities)byrepayingitsobligationwiththeloanrecordedontheassetside.Inthatcasetheoperationbecomesasecuritisation:MFIAL-100Loans-100DebtsecuritiesWrite-offsandsecuritisation30.Awrite-offmaybeattachedtoasecuritisation.Thisisthecasewhenbadloansaresecuritised.Ifthebadloansareprovisionedandtheprovisionsincludedwithintheliabilityside,ornotprovisionedatall,atthetimethattheloansaresecuritisedtheMFIreceivesintheitem‘debtsecurities’(orcash)lessthanthegrossamountofthesecuritisedloans.ThedifferencebetweentheaccountingvalueoftheloananditsmarketvaluewhenitisexchangedforsecuritiesisalossfortheMFI.Theoperationisasfollows:31.TheMFIsellstotheFVCabadloanthatistradedat50%ofitsvaluefordebtsecuritiesissuedbytheFVC.Theloanwaspreviouslyprovisionedbutrecordedingrossterms,i.e.theprovisionwasrecordedontheliabilitysideunder‘capitalandreserves’.MFIFVCALAL-100Loan+50Cash-50Capitalandreserves+50Loan+50Debtsecuritiesissued32.Infactawrite-offhastakenplaceatthetimetheloanwassecuritised.Thereforeanadjustment,bytheamountinvolvedinthewrite-off(50),isreportedtocorrectlycalculatetheflow.Whereawrite-offtakesplaceatthesametimeasthesecuritisation,anadjustmentisreportedforthiswrite-offifavailable(seealsotheGuidancenotestotheRegulationECB/2001/13ontheMFIbalancesheetstatistics(4)).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/234(4)EuropeanCentralBank,November2002.Appendix5NUMERICEXAMPLEONTHEQUARTERLYFLOWSMonthlystockdatareportedforDecember,January,FebruaryandMarchandquarterlystockdatareportedforMarch(inEURmillion)PeriodicitySecuritiesotherthansharesissuedbydomesticnon-MFIs—otherresidentsectorsDecemberJanuaryFebruaryMarchTotalquar-terlystockdataend-March1)MonthlyTotal(Table1)2450024500225002050020500(1)Quarterlybreakdownforthemonthlystockatend-March(securitiesotherthansharesissuedbydomesticotherresidentsectors=20500)2)QuarterlyOtherfinancialintermediaries(Table2)2500n/an/a200020003)QuarterlyInsurancecompanies,pensionfunds(Table2)1250n/an/a100010004)QuarterlyNon-financialcorporations(Table2)4450n/an/a450045005)QuarterlyHouseholdsandnon-profitinsti-tutionsservinghouseholds(Table2)16200n/an/a1300013000(1)Thequarterlystocksdatainrespectofthefirstquarter(referenceperiodMarch)shouldbeequaltotheend-Marchmonthlydata.1.Quarterlystocksareconsistentwiththemonthlystocksreportedforthelastmonthofthecorrespondingquarter.Intheexampleabove,themonthlystocksinMarchareequaltothesumofthequarterlystocksforMarchi.e.themonthlystocksinMarchof‘loanstodomesticotherresidentsectors’areequaltothesumofthequarterlybreakdown.Itisnotedthatalinearcheckofcorrespondingmonthlyandquarterlyitemsispossiblewithinthesamereportingperiod.MonthlyadjustmentdatareportedforJanuary,FebruaryandMarchandquarterlyadjustmentsdatareportedforthefirstquarter(inEURmillion)PeriodicitySecuritiesotherthansharesissuedbydomesticnon-MFIs—otherresidentsectorsJanuaryFebruaryMarchTotalquar-terlyadjust-mentend-March1)MonthlyTotal(Table1)-5000-200-700(1)Quarterlybreakdownforthequarterlyadjustmentderivedfromthemonthlyadjustment(Securitiesotherthansharesissuedbydomesticotherresidentsectors=–700)2)QuarterlyOtherfinancialintermediaries(Table2)n/an/an/a03)QuarterlyInsurancecompanies,pensionfunds(Table2)n/an/an/a0OfficialJournaloftheEuropeanUnionEN26.9.2003L241/235(inEURmillion)PeriodicitySecuritiesotherthansharesissuedbydomesticnon-MFIs—otherresidentsectorsJanuaryFebruaryMarchTotalquar-terlyadjust-mentend-March4)QuarterlyNon-financialcorporations(Table2)n/an/an/a-1005)QuarterlyHouseholdsandnon-profitinstitu-tionsservinghouseholds(Table2)n/an/an/a-600(1)ThequarterlyadjustmentcalculatedfromthemonthlyadjustmentsshouldbetheaggregationofthemonthlyflowsforJanuary,FebruaryandMarchandnotonlytheMarchvalue.IntheexamplethecorrectvalueisEUR700million(thewholequarter)ratherthanEUR200million(onlyMarch).2.Quarterlyadjustmentsareconsistentwiththemonthlyadjustmentsreported.Intheexampleabove,NCBscalculatethequarterlyadjustmentsforthemonthlyseriesastheaggregationofthemonthlyadjustmentsincludedwithinthequarter.Itisnotedthatalinearcheckofcorrespondingmonthlyandquarterlyitemsisnotpossiblewithinthesamereportingperiodi.e.thecheckingruleforstockdatacannotbeapplied.3.Toobtainthequarterlystocksandadjustments,theECBwillcalculatetheflowsapplyingthesameprocedureasforthemonthlyadjustments.Inotherwords,quarterlyflowsarecalculatedasthedifferenceinstocksminusadjustments.Intermsofthisexample,thequarterlyflowsreferringtothefirstquarterwouldbeobtainedastheend-Marchstockminustheend-Decemberstockandminusthefirstquarteradjustments(reportedattheMarchreferenceperiodsubmission).MonthlyflowsdataobtainedforJanuary,FebruaryandMarchandquarterlyflowsdatacalculatedforthefirstquarter(inEURmillion)PeriodicitySecuritiesotherthansharesissuedbydomesticnon-MFIs—otherresidentsectorsJanuaryFebruaryMarchTotalquar-terlyflowsend-March1)MonthlyTotal(Table1)+500-2000-1800-3300(1)Quarterlybreakdownforthequarterlyflowsderivedfrommonthlyflows(securitiesotherthansharesissuedbyotherresidentsectors=–5000)2)QuarterlyOtherfinancialintermediaries(Table2)n/an/an/a-5003)QuarterlyInsurancecompanies,pensionfunds(Table2)n/an/an/a-2504)QuarterlyNon-financialcorporations(Table2)n/an/an/a+505)QuarterlyHouseholdsandnon-profitinstitu-tionsservinghouseholds(Table2)n/an/an/a-2600(1)Thequarterlyflowscalculatedfrommonthlyflows,i.e.thequarterlyflowsdatareportedforMarch,aretheaggregationofthemonthlyflowsforJanuary,FebruaryandMarchandnotonlytheend-Marchvalue.IntheexamplethecorrectvalueisEUR3300million(thewholequarter)ratherthanEUR1800million(onlyMarch).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/236TABLE1RegulationECB/2001/13,annexI,part2,table1:itemsforwhichmonthlyadjustmentsarerequiredBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RoW(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)LIABILITIES8.Currencyincirculation19.Deposits23456upto1year7over1year89e.Euro9109.1e.Overnight1112131415161718192021229.2e.Withagreedmaturityupto1year232425262728293031323334over1andupto2years353637383940414243444546over2years4748495051525354555657589.3e.Redeemableatnoticeupto3months596061626364656667686970over3months717273747576777879808182ofwhichover2years9.4e.Repos8384858687888990919293949x.Foreigncurrencies9.1x.Overnight9596979899100101102103104105106OfficialJournaloftheEuropeanUnionEN26.9.2003L241/237BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RoW(s)D.Notallocated(t)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinstitutionssubjecttoRRs(1),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovern-ment(c)Othergeneralgovern-ment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(i)Centralgovern-ment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(r)9.2x.Withagreedmaturityupto1year107108109110111112113114115116117118over1andupto2years119120121122123124125126127128129130over2years1311321331341351361371381391401411429.3x.Redeemableatnoticeupto3months143144145146147148149150151152153154over3months155156157158159160161162163164165166ofwhichover2years9.4x.Repos16716816917017117217317417517617717810.MMFshares/units17911.Debtsecuritiesissued11e.Euroupto1year180over1andupto2years181over2years18211x.Foreigncurrenciesupto1year183over1andupto2years184over2years18512.Capitalandreserves18613.Remainingliabilities187(1)Reserverequirements.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/238BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RoW(s)D.Notallocated(t)MFIs(a)Non-MFIsMFIs(j)Non-MFIsGeneralgovern-ment(b)OtherresidentsectorsGeneralgovern-ment(k)OtherresidentsectorsTotal(c)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(d)Insurancecorpora-tionsandpensionfunds(S.125)(e)Non-finan-cialcorpora-tions(S.11)(f)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Total(l)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(m)Insur-ancecorpora-tionsandpensionfunds(S.125)(n)Non-finan-cialcorpora-tions(S.11)(o)Households+non-profitinstitutionsservinghouseholds(S.14+S.15)Consumercredit(g)Lendingforhousepurchase(h)Other(residual)(i)Consumercredit(p)Lendingforhousepurchase(q)Other(residual)(r)ASSETS1.Cash1881e.ofwhicheuro1892.Loans190191192193194195196upto1year197198199200201202203204205206207208209over1andupto5years210211212213214215216217218219220221222over5years2232242252262272282292302312322332342222e.ofwhicheuro2352362372382392402412422432442452463.Securitiesotherthanshares2473e.Euro251252256257upto1year248253over1andupto2years249254over2years2502553x.Foreigncurrencies261262266267upto1year258263over1andupto2years259264over2years2602654.MMFshares/units2682692705.Sharesandotherequity2712722732742756.Fixedassets2767.Remainingassets277OfficialJournaloftheEuropeanUnionEN26.9.2003L241/239TABLE2RegulationECB/2001/13,annexI,part2,table2:itemsforwhichquarterlyadjustmentsarerequiredBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernmentOtherresidentsectors(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(h)Insurancecorpora-tionsandpensionfunds(S.125)(i)Non-finan-cialcorpora-tions(S.11)(j)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(s)Insurancecorpora-tionsandpensionfunds(S.125)(t)Non-finan-cialcorpora-tions(S.11)(u)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(v)Generalgovern-ment(y)Otherresi-dentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)LIABILITIES8.Currencyincirculation9.DepositsMMM2782792809.1.OvernightM281282283MMMMMM284285286MMMMM9.2.WithagreedmaturityM287288289MMMMMM290291292MMMMM9.3.RedeemableatnoticeM293294295MMMMMM296297298MMMMM9.4.ReposM299300301MMMMMM302303304MMMMM10.MMFshares/units11.Debtsecuritiesissued12.Capitalandreserves13.RemainingliabilitiesASSETS1.Cash2.LoansM305MM306MM307308309upto1year310311312MMMM313314315MMMMover1andupto5years316317318MMMM319320321MMMMover5years322323324MMMM325326327MMMMOfficialJournaloftheEuropeanUnionEN26.9.2003L241/240BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldNon-MFIsNon-MFIsTotalGeneralgovernment(S.13)OtherresidentsectorsGeneralgovernmentOtherresidentsectors(w)Banks(x)Non-banksTotal(a)Centralgovern-ment(S.1311)(b)OthergeneralgovernmentTotal(g)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(h)Insurancecorpora-tionsandpensionfunds(S.125)(i)Non-finan-cialcorpora-tions(S.11)(j)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(k)Total(l)Centralgovern-ment(S.1311)(m)OthergeneralgovernmentTotal(r)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(s)Insurancecorpora-tionsandpensionfunds(S.125)(t)Non-finan-cialcorpora-tions(S.11)(u)House-holds+non-profitinstitutionsservinghouseholds(S.14+S.15)(v)Generalgovern-ment(y)Otherresi-dentsectors(z)Total(c)Stategovern-ment(S.1312)(d)Localgovern-ment(S.1313)(e)Socialsecurityfunds(S.1314)(f)Total(n)Stategovern-ment(S.1312)(o)Localgovern-ment(S.1313)(p)Socialsecurityfunds(S.1314)(q)3.SecuritiesotherthansharesM328MM329MM330331332upto1year333334335336337338339340341342343344345346over1year3473483493503513523533543553563573583593604.MMFshares/units5.SharesandotherequityM361362363M364365366M6.Fixedassets7.RemainingassetsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/241TABLE3CentralgovernmentassetsandliabilitiesBalancesheetitemsEuroareaMFIsA.DomesticB.OtherparticipatingMemberStatesMFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinsti-tutionssubjecttoRRs(2),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinsti-tutionssubjecttoRRs(2),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovernment(c)Othergeneralgovernment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitu-tionsservinghouse-holds(S.14+S.15)(i)Centralgovernment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)Households+non-profitinsti-tutionsservinghouseholds(S.14+S.15)(r)LIABILITIES9.Deposits9e.Euro9.1e.Overnight3673683693703713723733743753763773789.2e.Withagreedmaturityupto1year379380381382383384385386387388389390over1andupto2years3913923933943953963973983994004014029.3e.Redeemableatnoticeupto3months(1)4034044054064074084094104114124134149.4e.Repos9x.Foreigncurrencies9.1x.Overnight4154164174184194204214224234244254269.2x.Withagreedmaturityupto1year427428429430431432433434435436437438over1andupto2years439440441442443444445446447448449450OfficialJournaloftheEuropeanUnionEN26.9.2003L241/242BalancesheetitemsEuroareaMFIsA.DomesticB.OtherparticipatingMemberStatesMFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinsti-tutionssubjecttoRRs(2),ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinsti-tutionssubjecttoRRs(2),ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovernment(c)Othergeneralgovernment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)House-holds+non-profitinstitu-tionsservinghouse-holds(S.14+S.15)(i)Centralgovernment(l)Othergeneralgovern-ment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)Households+non-profitinsti-tutionsservinghouseholds(S.14+S.15)(r)9.3x.Redeemableatnoticeupto3months(1)4514524534544554564574584594604614629.4x.ReposASSETS1.Cash1e.ofwhicheuro4633.Securitiesotherthanshares(1)upto1year464466over1andupto2years4654674.MMFshares/units(1)468469(1)Pricerevaluationadjustmentisalsoprovided.(2)Reserverequirements.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/243OtherMFIsmemoitemsBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RoW(s)MFIsNon-MFIsMFIsNon-MFIs(a)ofwhichcreditinsti-tutionssubjecttoRRs,ECBandNCBs(b)GeneralgovernmentOtherresidentsectors(j)ofwhichcreditinsti-tutionssubjecttoRRs,ECBandNCBs(k)GeneralgovernmentOtherresidentsectorsCentralgovernment(c)Othergeneralgovernment(d)Total(e)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(f)Insurancecorpora-tionsandpensionfunds(S.125)(g)Non-finan-cialcorpora-tions(S.11)(h)Households+non-profitinsti-tutionsservinghouseholds(S.14+S.15)(i)Centralgovernment(l)Othergeneralgovernment(m)Total(n)Otherfinancialintermedi-aries+financialauxiliaries(S.123+S.124)(o)Insurancecorpora-tionsandpensionfunds(S.125)(p)Non-finan-cialcorpora-tions(S.11)(q)Households+non-profitinsti-tutionsservinghouseholds(S.14+S.15)(r)LIABILITIES10.MMFshares/units179a179b179c11.DebtsecuritiesUpto1year470471472Over1andupto2years47347447511e.Euroupto1year476477478over1year4794804819x.Foreigncurrenciesupto1year482483484over1year485486487NCBsmemoitemsBalancesheetitemsNotallocatedLIABILITIESCurrencyincirculationo/wBanknotesEurobanknotes488Nationaldenominationbanknotes489o/wCoins490Eurocoins491Nationaldenominationcoins492OfficialJournaloftheEuropeanUnionEN26.9.2003L241/244TABLE4RegulationECB/2001/13,annexI,part2,table4:currencybreakdownusedforthecalculationoftheexchangerateadjustmentBalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatescurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedLIABILITIES9.DepositsA.Domestica.toMFIsMMb.tonon-MFIsMB.OtherparticipatingMSa.toMFIsMMb.tonon-MFIsMC.RoWi.upto1yearMii.over1yearMa.tobanksb.tonon-banks10.MMFshares/unitsM11.DebtsecuritiesissuedMM12.+13.RemainingliabilitiesMASSETS2.LoansA.Domestica.toMFIsMb.tonon-MFIsMMB.OtherparticipatingMSa.toMFIsMb.tonon-MFIsMMOfficialJournaloftheEuropeanUnionEN26.9.2003L241/245BalancesheetitemsAllcurrenciescombinedEuroOtherMemberStatescurrenciesOthercurrenciesTotalDKKSEKGBPTotalUSDJPYCHFRemainingcurrenciescombinedC.RoWi.upto1yearMii.over1yearMa.tobanksb.tonon-banks3.SecuritiesotherthansharesA.Domestica.issuedbyMFIsMMb.issuedbynon-MFIsMMB.OtherparticipatingMSa.issuedbyMFIsMMb.issuedbynon-MFIsMMC.RoWa.issuedbybanksb.issuedbynon-banks4.MMFshares/unitsA.DomesticMB.OtherparticipatingMSMC.RoWM5.+6.+7.RemainingassetsMOfficialJournaloftheEuropeanUnionEN26.9.2003L241/246TABLE5DetailedspecificationofthemonthlyflowsdataNCBs/ECB&OMFIsECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-ELIABILITIES8.Currencyincirculation1ECBRECBRNCBECB9.Deposits(allcurrencies)-Domestic--MFIs2ECBRECBRNCBECB---ofwhichcreditinstitutionssubjecttoreserverequirements,ECBandNCBs--Non-MFIs---Generalgovernment----Centralgovernment3ECBRECBRNCBECB-OtherparticipatingMemberStates--MFIs4ECBRECBRNCBECB---ofwhichcreditinstitutionssubjecttoreserverequirements,ECBandNCBs--Non-MFIs---Generalgovernment---Centralgovernment5ECBRECBRNCBECB-RoW6ECBRECBRNCBECBECB--Upto1year7ECBRECBRNCBECB--Over1year8ECBRECBRNCBECB9e.Euro-Domestic--MFIs9ECBRECBRNCBECB---ofwhichcreditinstitutionssubjecttoreserverequirements,ECBandNCBs-OtherparticipatingMemberStates--MFIs10ECBRECBRNCBECB---ofwhichcreditinstitutionssubjecttoreserverequirements,ECBandNCBs9.1e.Overnight-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment11ECBRECBRNCBECB---Otherresidentsectors12ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries13ECBRECBRNCBECB----Insurancecorporationsandpensionfunds14ECBRECBRNCBECB----Non-financialcorporations15ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds16ECBRECBRNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/247ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment17ECBRECBRNCBECB---Otherresidentsectors18ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries19ECBRECBRNCBECB----Insurancecorporationsandpensionfunds20ECBRECBRNCBECB----Non-financialcorporations21ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds22ECBRECBRNCBECB9.2e.Withanagreedmaturityofupto1year-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment23ECBRECBRNCBECB---Otherresidentsectors24ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries25ECBRECBRNCBECB----Insurancecorporationsandpensionfunds26ECBRECBRNCBECB----Non-financialcorporations27ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds28ECBRECBRNCBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment29ECBRECBRNCBECB---Otherresidentsectors30ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries31ECBRECBRNCBECB----Insurancecorporationsandpensionfunds32ECBRECBRNCBECB----Non-financialcorporations33ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds34ECBRECBRNCBECBover1&upto2years-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment35ECBRECBRNCBECB---Otherresidentsectors36ECBRECBRNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/248ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E----Otherfinancialintermediaries+financialauxili-aries37ECBRECBRNCBECB----Insurancecorporationsandpensionfunds38ECBRECBRNCBECB----Non-financialcorporations39ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds40ECBRECBRNCBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment41ECBRECBRNCBECB---Otherresidentsectors42ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries43ECBRECBRNCBECB----Insurancecorporationsandpensionfunds44ECBRECBRNCBECB----Non-financialcorporations45ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds46ECBRECBRNCBECBover2years-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment47ECBRECBRNCBECB---Otherresidentsectors48ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries49ECBRECBRNCBECB----Insurancecorporationsandpensionfunds50ECBRECBRNCBECB----Non-financialcorporations51ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds52ECBRECBRNCBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment53ECBRECBRNCBECB---Otherresidentsectors54ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries55ECBRECBRNCBECB----Insurancecorporationsandpensionfunds56ECBRECBRNCBECB----Non-financialcorporations57ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds58ECBRECBRNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/249ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E9.3e.Redeemableatnoticeofupto3months-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment59ECBRECBRNCBECB---Otherresidentsectors60ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries61ECBRECBRNCBECB----Insurancecorporationsandpensionfunds62ECBRECBRNCBECB----Non-financialcorporations63ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds64ECBRECBRNCBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment65ECBRECBRNCBECB---Otherresidentsectors66ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries67ECBRECBRNCBECB----Insurancecorporationsandpensionfunds68ECBRECBRNCBECB----Non-financialcorporations69ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds70ECBRECBRNCBECB9.3e.Redeemableatnoticeofover3months-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment71ECBRECBRNCBECB---Otherresidentsectors72ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries73ECBRECBRNCBECB----Insurancecorporationsandpensionfunds74ECBRECBRNCBECB----Non-financialcorporations75ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds76ECBRECBRNCBECB-OtherparticipatingMemberStates--Non-MFIsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/250ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E---Generalgovernment----Othergeneralgovernment77ECBRECBRNCBECB---Otherresidentsectors78ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries79ECBRECBRNCBECB----Insurancecorporationsandpensionfunds80ECBRECBRNCBECB----Non-financialcorporations81ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds82ECBRECBRNCBECB9.4e.Repos-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment83ECBRECBRNCBECB---Otherresidentsectors84ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries85ECBRECBRNCBECB----Insurancecorporationsandpensionfunds86ECBRECBRNCBECB----Non-financialcorporations87ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds88ECBRECBRNCBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment89ECBRECBRNCBECB---Otherresidentsectors90ECBRECBRNCBECB----Otherfinancialintermediaries+financialauxili-aries91ECBRECBRNCBECB----Insurancecorporationsandpensionfunds92ECBRECBRNCBECB----Non-financialcorporations93ECBRECBRNCBECB----Households+non-profitinstitutionsservinghouseholds94ECBRECBRNCBECB9x.Foreigncurrencies9.1x.Overnight-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment95ECBRECBRNCBECBECB---Otherresidentsectors96ECBRECBRNCBECBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/251ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E----Otherfinancialintermediaries+financialauxili-aries97ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds98ECBRECBRNCBECBECB----Non-financialcorporations99ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds100ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment101ECBRECBRNCBECBECB---Otherresidentsectors102ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries103ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds104ECBRECBRNCBECBECB----Non-financialcorporations105ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds106ECBRECBRNCBECBECB9.2x.Withanagreedmaturityofupto1year-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment107ECBRECBRNCBECBECB---Otherresidentsectors108ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries109ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds110ECBRECBRNCBECBECB----Non-financialcorporations111ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds112ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment113ECBRECBRNCBECBECB---Otherresidentsectors114ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries115ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds116ECBRECBRNCBECBECB----Non-financialcorporations117ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds118ECBRECBRNCBECBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/252ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-Eover1&upto2years-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment119ECBRECBRNCBECBECB---Otherresidentsectors120ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries121ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds122ECBRECBRNCBECBECB----Non-financialcorporations123ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds124ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment125ECBRECBRNCBECBECB---Otherresidentsectors126ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries127ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds128ECBRECBRNCBECBECB----Non-financialcorporations129ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds130ECBRECBRNCBECBECBover2years-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment131ECBRECBRNCBECBECB---Otherresidentsectors132ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries133ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds134ECBRECBRNCBECBECB----Non-financialcorporations135ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds136ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment137ECBRECBRNCBECBECB---Otherresidentsectors138ECBRECBRNCBECBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/253ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E----Otherfinancialintermediaries+financialauxili-aries139ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds140ECBRECBRNCBECBECB----Non-financialcorporations141ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds142ECBRECBRNCBECBECB9.3x.Redeemableatnoticeofupto3months-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment143ECBRECBRNCBECBECB---Otherresidentsectors144ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries145ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds146ECBRECBRNCBECBECB----Non-financialcorporations147ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds148ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment149ECBRECBRNCBECBECB---Otherresidentsectors150ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries151ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds152ECBRECBRNCBECBECB----Non-financialcorporations153ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds154ECBRECBRNCBECBECB9.3x.Redeemableatnoticeofover3months-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment155ECBRECBRNCBECBECB---Otherresidentsectors156ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries157ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds158ECBRECBRNCBECBECB----Non-financialcorporations159ECBRECBRNCBECBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/254ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E----Households+non-profitinstitutionsservinghouseholds160ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment161ECBRECBRNCBECBECB---Otherresidentsectors162ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries163ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds164ECBRECBRNCBECBECB----Non-financialcorporations165ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds166ECBRECBRNCBECBECB9.4x.Repos-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment167ECBRECBRNCBECBECB---Otherresidentsectors168ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries169ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds170ECBRECBRNCBECBECB----Non-financialcorporations171ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds172ECBRECBRNCBECBECB-OtherparticipatingMemberStates--Non-MFIs---Generalgovernment----Othergeneralgovernment173ECBRECBRNCBECBECB---Otherresidentsectors174ECBRECBRNCBECBECB----Otherfinancialintermediaries+financialauxili-aries175ECBRECBRNCBECBECB----Insurancecorporationsandpensionfunds176ECBRECBRNCBECBECB----Non-financialcorporations177ECBRECBRNCBECBECB----Households+non-profitinstitutionsservinghouseholds178ECBRECBRNCBECBECB10.Moneymarketshares/units(1)179ECBRECBRNCBECB-Domestic(3)179aECBRECBRNCBECB-OtherparticipatingMemberStates(3)179bECBRECBRNCBECB-Restoftheworld(3)179cECBRECBRNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/255ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E11.Debtsecuritiesissued11e.Euroupto1year180ECBRECBRNCBNCBECBover1&upto2years181ECBRECBRNCBNCBECBover2years182ECBRECBRNCBNCBECB11x.Foreigncurrenciesupto1year183ECBRECBRNCBECBNCBECBover1&upto2years184ECBRECBRNCBECBNCBECBover2years185ECBRECBRNCBECBNCBECB13.Capital&reserves186ECBRECBRNCBECBNCBECB14.Remainingliabilities187ECBRECBRNCBECBNCBECBCounterpartofSDRs(2)—ECBGECBGNCBNCBECB(1)OnlyforotherMFIs.(2)Counterpartofspecialdrawingrights.OnlyforECB/NCBs.(3)Tobereportedinaccordancewithmemoitems(Table3)untiltherequirementforstockdatabeincludedintheECBRegulation.ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-EASSETS1.Cash(allcurrencies)188ECBRECBRNCBECBECB1e.Euro189ECBRECBRNCBECB2.Loans-Domestic--MFIs190ECBRECBRNCBNCBECB--Non-MFIs---Generalgovernment191ECBRECBRNCBECBNCBECB---Otherresidentsectors192ECBRECBRNCBECBNCBECB----Otherfinancialintermediaries+financialauxili-aries—NCB----Insurancecorporationsandpensionfunds—NCB----Non-financialcorporations—NCB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit—NCB-----Lendingforhousepurchase—NCB-----Other(residual)—NCB-OtherparticipatingMemberStates--MFIs193ECBRECBRNCBNCBECB--Non-MFIs---Generalgovernment194ECBRECBRNCBECBNCBECB---Otherresidentsectors195ECBRECBRNCBECBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/256ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E----Otherfinancialintermediaries+financialauxili-aries—NCB----Insurancecorporationsandpensionfunds—NCB----Non-financialcorporations—NCB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit—NCB-----Lendingforhousepurchase—NCB-----Other(residual)—NCB-RestoftheWorld196ECBRECBRNCBECBNCBECBUpto1year-Domestic--Non-MFIs---Otherresidentsectors----Otherfinancialintermediaries+financialauxili-aries197ECBRECBRNCBECBNCBECB----Insurancecorporationsandpensionfunds198ECBRECBRNCBECBNCBECB----Non-financialcorporations199ECBRECBRNCBECBNCBECB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit200ECBRECBRNCBECBNCBECB-----Lendingforhousepurchase201ECBRECBRNCBECBNCBECB-----Other(residual)202ECBRECBRNCBECBNCBECB-OtherparticipatingMemberStates--Non-MFIs---Otherresidentsectors----Otherfinancialintermediaries+financialauxili-aries203ECBRECBRNCBECBNCBECB----Insurancecorporationsandpensionfunds204ECBRECBRNCBECBNCBECB----Non-financialcorporations205ECBRECBRNCBECBNCBECB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit206ECBRECBRNCBECBNCBECB-----Lendingforhousepurchase207ECBRECBRNCBECBNCBECB-----Other(residual)208ECBRECBRNCBECBNCBECB-Restoftheworld209ECBRECBRNCBECBNCBECBOver1yearandupto5years-DomesticOfficialJournaloftheEuropeanUnionEN26.9.2003L241/257ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E--Non-MFIs---Otherresidentsectors----Otherfinancialintermediaries+financialauxili-aries210ECBRECBRNCBECBNCBECB----Insurancecorporationsandpensionfunds211ECBRECBRNCBECBNCBECB----Non-financialcorporations212ECBRECBRNCBECBNCBECB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit213ECBRECBRNCBECBNCBECB-----Lendingforhousepurchase214ECBRECBRNCBECBNCBECB-----Other(residual)215ECBRECBRNCBECBNCBECB-OtherparticipatingMemberStates--Non-MFIs---Otherresidentsectors----Otherfinancialintermediaries+financialauxili-aries216ECBRECBRNCBECBNCBECB----Insurancecorporationsandpensionfunds217ECBRECBRNCBECBNCBECB----Non-financialcorporations218ECBRECBRNCBECBNCBECB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit219ECBRECBRNCBECBNCBECB-----Lendingforhousepurchase220ECBRECBRNCBECBNCBECB-----Other(residual)221ECBRECBRNCBECBNCBECBOver1year-Restoftheworld222ECBRECBRNCBECBNCBECBOver5years-Domestic--Non-MFIs---Otherresidentsectors----Otherfinancialintermediaries+financialauxili-aries223ECBRECBRNCBECBNCBECB----Insurancecorporationsandpensionfunds224ECBRECBRNCBECBNCBECB----Non-financialcorporations225ECBRECBRNCBECBNCBECB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit226ECBRECBRNCBECBNCBECB-----Lendingforhousepurchase227ECBRECBRNCBECBNCBECB-----Other(residual)228ECBRECBRNCBECBNCBECB-OtherparticipatingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/258ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E--Non-MFIs---Otherresidentsectors----Otherfinancialintermediaries+financialauxili-aries229ECBRECBRNCBECBNCBECB----Insurancecorporationsandpensionfunds230ECBRECBRNCBECBNCBECB----Non-financialcorporations231ECBRECBRNCBECBNCBECB----Households+non-profitinstitutionsservinghouseholds-----Consumercredit232ECBRECBRNCBECBNCBECB-----Lendingforhousepurchase233ECBRECBRNCBECBNCBECB-----Other(residual)234ECBRECBRNCBECBNCBECB1e.Euro-Domestic--Non-MFIs---Generalgovernment235ECBRECBRNCBNCBECB---Otherresidentsectors236ECBRECBRNCBNCBECB----Otherfinancialintermediaries+financialauxili-aries237ECBRECBRNCBNCBECB----Insurancecorporationsandpensionfunds238ECBRECBRNCBNCBECB----Non-financialcorporations239ECBRECBRNCBNCBECB----Households+non-profitinstitutionsservinghouseholds240ECBRECBRNCBNCBECB-----Consumercredit-----Lendingforhousepurchase-----Other(residual)-OtherparticipatingMemberStates--Non-MFIs--Generalgovernment241ECBRECBRNCBNCBECB---Otherresidentsectors242ECBRECBRNCBNCBECB----Otherfinancialintermediaries+financialauxili-aries243ECBRECBRNCBNCBECB----Insurancecorporationsandpensionfunds244ECBRECBRNCBNCBECB----Non-financialcorporations245ECBRECBRNCBNCBECB----Households+non-profitinstitutionsservinghouseholds246ECBRECBRNCBNCBECB-----Consumercredit-----Lendingforhousepurchase-----Other(residual)3.Securitiesotherthanshares-Restoftheworld247ECBRECBRNCBECBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/259ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-EOvertwoyears-Domestic--MFIs—NCB--Non-MFIs---Generalgovernment—NCB---Otherresidentsectors—NCB-OtherparticipatingMemberStates--MFIs—NCB--Non-MFIs---Generalgovernment—NCB---Otherresidentsectors—NCB-Restoftheworld—NCB3e.Euro-Domestic--MFIsUpto1year248ECBRECBRNCBNCBECBOver1andupto2years249ECBRECBRNCBNCBECBOver2years250ECBRECBRNCBNCBECB--Non-MFIs---Generalgovernment251ECBRECBRNCBNCBECB---Otherresidentsector252ECBRECBRNCBNCBECB-OtherparticipatingMemberStates--MFIsUpto1year253ECBRECBRNCBNCBECBOver1andupto2years254ECBRECBRNCBNCBECBOver2years255ECBRECBRNCBNCBECB--Non-MFIs---Generalgovernment256ECBRECBRNCBNCBECB---Otherresidentsector257ECBRECBRNCBNCBECB3x.Foreigncurrencies-Domestic--MFIsUpto1year258ECBRECBRNCBNCBECBOver1andupto2years259ECBRECBRNCBNCBECBOver2years260ECBRECBRNCBNCBECB--Non-MFIs---Generalgovernment261ECBRECBRNCBNCBECB---Otherresidentsector262ECBRECBRNCBNCBECB-OtherparticipatingMemberStatesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/260ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable1)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E--MFIsUpto1year263ECBRECBRNCBNCBECBOver1andupto2years264ECBRECBRNCBNCBECBOver2years265ECBRECBRNCBNCBECB--Non-MFIs---Generalgovernment266ECBRECBRNCBNCBECB---Otherresidentsector267ECBRECBRNCBNCBECB4.MMFshares/units-Domestic--MFIs268ECBRECBRNCBECB--OtherparticipatingMemberStates--MFIs269ECBRECBRNCBECB-Restoftheworld270ECBRECBRNCBECB5.Shares&otherequity-Domestic--MFIs271ECBRECBRNCBNCBECB--Non-MFIs---Otherresidentsectors272ECBRECBRNCBNCBECB-OtherparticipatingMemberStates--MFIs273ECBRECBRNCBNCBECB--Non-MFIs---Otherresidentsectors274ECBRECBRNCBNCBECBRoW275ECBRECBRNCBNCBECB6.Fixedassets276ECBRECBRNCBNCBECB7.Remainingassets277ECBRECBRNCBNCBECBGold&goldreceivables(1)—ECBGECBGNCBNCBECBReceivablesfromIMFdrawingrights,SDR,other(1)—ECBGECBGNCBNCBECB(1)OnlyforECB/NCBs.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/261Detailedspecificationofmonthlyflowscentralgovernmentliabilities&assetsECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-ELIABILITIES9.Deposits9e.Euro9.1e.Overnight-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment367ECBGECBGNCBECB---Otherresidentsectors368ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries369ECBGECBGNCBECB----Insurancecorporationsandpensionfunds370ECBGECBGNCBECB----Non-financialcorporations371ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds372ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment373ECBGECBGNCBECB---Otherresidentsectors374ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries375ECBGECBGNCBECB----Insurancecorporationsandpensionfunds376ECBGECBGNCBECB----Non-financialcorporations377ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds378ECBGECBGNCBECB9.2e.Withanagreedmaturityofupto1year-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment379ECBGECBGNCBECB---Otherresidentsectors380ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries381ECBGECBGNCBECB----Insurancecorporationsandpensionfunds382ECBGECBGNCBECB----Non-financialcorporations383ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds384ECBGECBGNCBECB-OtherparticipatingMSOfficialJournaloftheEuropeanUnionEN26.9.2003L241/262ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E--Non-MFIs---Generalgovernment----Othergeneralgovernment385ECBGECBGNCBECB---Otherresidentsectors386ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries387ECBGECBGNCBECB----Insurancecorporationsandpensionfunds388ECBGECBGNCBECB----Non-financialcorporations389ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds390ECBGECBGNCBECBOver1andupto2years-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment391ECBGECBGNCBECB---Otherresidentsectors392ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries393ECBGECBGNCBECB----Insurancecorporationsandpensionfunds394ECBGECBGNCBECB----Non-financialcorporations395ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds396ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment397ECBGECBGNCBECB---Otherresidentsectors398ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries399ECBGECBGNCBECB----Insurancecorporationsandpensionfunds400ECBGECBGNCBECB----Non-financialcorporations401ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds402ECBGECBGNCBECB9.3e.Redeemableatnoticeofupto3months-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment403ECBGECBGNCBECB---Otherresidentsectors404ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries405ECBGECBGNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/263ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E----Insurancecorporationsandpensionfunds406ECBGECBGNCBECB----Non-financialcorporations407ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds408ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment409ECBGECBGNCBECB---Otherresidentsectors410ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries411ECBGECBGNCBECB----Insurancecorporationsandpensionfunds412ECBGECBGNCBECB----Non-financialcorporations413ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds414ECBGECBGNCBECB9x.Foreigncurrencies9.1x.Overnight-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment415ECBGECBGNCBECB---Otherresidentsectors416ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries417ECBGECBGNCBECB----Insurancecorporationsandpensionfunds418ECBGECBGNCBECB----Non-financialcorporations419ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds420ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment421ECBGECBGNCBECB---Otherresidentsectors422ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries423ECBGECBGNCBECB----Insurancecorporationsandpensionfunds424ECBGECBGNCBECB----Non-financialcorporations425ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds426ECBGECBGNCBECB9.2x.Withanagreedmaturityofupto1year-DomesticOfficialJournaloftheEuropeanUnionEN26.9.2003L241/264ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E--Non-MFIs---Generalgovernment----Othergeneralgovernment427ECBGECBGNCBECB---Otherresidentsectors428ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries429ECBGECBGNCBECB----Insurancecorporationsandpensionfunds430ECBGECBGNCBECB----Non-financialcorporations431ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds432ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment433ECBGECBGNCBECB---Otherresidentsectors434ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries435ECBGECBGNCBECB----Insurancecorporationsandpensionfunds436ECBGECBGNCBECB----Non-financialcorporations437ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds438ECBGECBGNCBECBOver1andupto2years-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment439ECBGECBGNCBECB---Otherresidentsectors440ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries441ECBGECBGNCBECB----Insurancecorporationsandpensionfunds442ECBGECBGNCBECB----Non-financialcorporations443ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds444ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment445ECBGECBGNCBECB---Otherresidentsectors446ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries447ECBGECBGNCBECB----Insurancecorporationsandpensionfunds448ECBGECBGNCBECB----Non-financialcorporations449ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds450ECBGECBGNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/265ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E9.3x.Redeemableatnoticeofupto3months-Domestic--Non-MFIs---Generalgovernment----Othergeneralgovernment451ECBGECBGNCBECB---Otherresidentsectors452ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries453ECBGECBGNCBECB----Insurancecorporationsandpensionfunds454ECBGECBGNCBECB----Non-financialcorporations455ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds456ECBGECBGNCBECB-OtherparticipatingMS--Non-MFIs---Generalgovernment----Othergeneralgovernment457ECBGECBGNCBECB---Otherresidentsectors458ECBGECBGNCBECB----Otherfinancialintermediaries+financialauxili-aries459ECBGECBGNCBECB----Insurancecorporationsandpensionfunds460ECBGECBGNCBECB----Non-financialcorporations461ECBGECBGNCBECB----Households+non-profitinstitutionsservinghouseholds462ECBGECBGNCBECBASSETS1.Cash1e.Euro463ECBGECBGNCBECB3.Securitiesotherthanshares-Domestic--MFIsUpto1year464ECBGECBGNCBNCBECBOver1andupto2years465ECBGECBGNCBNCBECB-OtherparticipatingMS--MFIsUpto1year466ECBGECBGNCBNCBECBOver1andupto2years467ECBGECBGNCBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/266ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E4.MMFshares/units-Domestic--MFIs468ECBGECBGNCBECB--OtherparticipatingMS--MFIs469ECBGECBGNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/267DetailedspecificationofmonthlyflowsECB/NCBsOMFIsmemoitemsECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-EOTHERMFIsLIABILITIES11.Debtsecuritiesissued(*)upto1year—Domestic470ECBGECBGNCBNCBECB—OtherparticipatingMS471ECBGECBGNCBNCBECB—RoW472ECBGECBGNCBNCBECBover1andupto2years—Domestic473ECBGECBGNCBNCBECB—OtherparticipatingMS474ECBGECBGNCBNCBECB—RoW475ECBGECBGNCBNCBECB11e.Euroupto1year—Domestic476ECBGECBGNCBNCBECB—OtherparticipatingMS477ECBGECBGNCBNCBECB—RoW478ECBGECBGNCBNCBECBover1andupto2years—Domestic479ECBGECBGNCBNCBECB—OtherparticipatingMS480ECBGECBGNCBNCBECB—RoW481ECBGECBGNCBNCBECB11x.Foreigncurrenciesupto1year—Domestic482ECBGECBGNCBECBNCBECB—OtherparticipatingMS483ECBGECBGNCBECBNCBECB—RoW484ECBGECBGNCBECBNCBECBover1andupto2years—Domestic485ECBGECBGNCBECBNCBECB—OtherparticipatingMS486ECBGECBGNCBECBNCBECB—RoW487ECBGECBGNCBECBNCBECB(*)CellsreferringtootherMFIsmayneednottobereportedbytherelevantNCBsinrespectofthecountrieswherealternativedatasourcesareusedbytheECB.ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-EECB/NCBsLIABILITIES8.Currencyincirculationo/wBanknotesEurobanknotes488ECBGECBGNCBECBNationaldenominationbanknotes489ECBGECBGNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/268ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcodeBalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-Eo/wCoins490ECBGECBGNCBECBEurocoins491ECBGECBGNCBECBNationaldenominationcoins492ECBGECBGNCBECBDetailedspecificationofthequarterlyflowsdataECB/NCBs&OMFIsECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable2)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-ELIABILITIES8.Currencyincirculation9.Deposits(allcurrencies)C-RoW---Banks278ECBRECBRNCBECBECB---Non-banks—generalgovernment279ECBRECBRNCBECBECB---Non-banks—othernon-bankresidents280ECBRECBRNCBECBECB9.1.OvernightA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment281ECBRECBRNCBECBECB---Localgovernment282ECBRECBRNCBECBECB---Socialsecurityfunds283ECBRECBRNCBECBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment284ECBRECBRNCBECBECB---Localgovernment285ECBRECBRNCBECBECB---Socialsecurityfunds286ECBRECBRNCBECBECB9.2.WithagreedmaturityA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment287ECBRECBRNCBECBECB---Localgovernment288ECBRECBRNCBECBECB---Socialsecurityfunds289ECBRECBRNCBECBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment290ECBRECBRNCBECBECB---Localgovernment291ECBRECBRNCBECBECB---Socialsecurityfunds292ECBRECBRNCBECBECB9.3.RedeemableatnoticeA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment293ECBRECBRNCBECBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/269ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable2)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E---Localgovernment294ECBRECBRNCBECBECB---Socialsecurityfunds295ECBRECBRNCBECBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment296ECBRECBRNCBECBECB---Localgovernment297ECBRECBRNCBECBECB---Socialsecurityfunds298ECBRECBRNCBECBECB9.4.ReposA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment299ECBRECBRNCBECBECB---Localgovernment300ECBRECBRNCBECBECB---Socialsecurityfunds301ECBRECBRNCBECBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment302ECBRECBRNCBECBECB---Localgovernment303ECBRECBRNCBECBECB---Socialsecurityfunds304ECBRECBRNCBECBECBASSETS1.Cash2.Loans(allcurrencies)A-Domestic—non-MFIs--Centralgovernment305ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Centralgovernment306ECBRECBRNCBECBNCBECBC-RoW---Banks307ECBRECBRNCBECBNCBECB---Non-banks—generalgovernment308ECBRECBRNCBECBNCBECB---Non-banks—othernon-bankresidents309ECBRECBRNCBECBNCBECBupto1yearA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment310ECBRECBRNCBECBNCBECB---Localgovernment311ECBRECBRNCBECBNCBECB---Socialsecurityfunds312ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment313ECBRECBRNCBECBNCBECB---Localgovernment314ECBRECBRNCBECBNCBECB---Socialsecurityfunds315ECBRECBRNCBECBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/270ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable2)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-Eover1andupto5yearsA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment316ECBRECBRNCBECBNCBECB---Localgovernment317ECBRECBRNCBECBNCBECB---Socialsecurityfunds318ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment319ECBRECBRNCBECBNCBECB---Localgovernment320ECBRECBRNCBECBNCBECB---Socialsecurityfunds321ECBRECBRNCBECBNCBECBover5yearsA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment322ECBRECBRNCBECBNCBECB---Localgovernment323ECBRECBRNCBECBNCBECB---Socialsecurityfunds324ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment325ECBRECBRNCBECBNCBECB---Localgovernment326ECBRECBRNCBECBNCBECB---Socialsecurityfunds327ECBRECBRNCBECBNCBECB3.Securitiesotherthanshares(allcurrencies)A-Domestic—non-MFIs--Centralgovernment328ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Centralgovernment329ECBRECBRNCBECBNCBECBC-RoW---Banks330ECBRECBRNCBECBNCBECB---Non-banks—generalgovernment331ECBRECBRNCBECBNCBECB---Non-banks—othernon-bankresidents332ECBRECBRNCBECBNCBECBupto1yearA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment333ECBRECBRNCBECBNCBECB---Localgovernment334ECBRECBRNCBECBNCBECB---Socialsecurityfunds335ECBRECBRNCBECBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/271ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable2)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E--Otherresidentsectors---OFIs(S.123)336ECBRECBRNCBECBNCBECB---Ins.corp.andpensionfunds(S.125)337ECBRECBRNCBECBNCBECB---Non-financialcorporations(S.11)338ECBRECBRNCBECBNCBECB---Householdsetc.(S.14+S.15)339ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment340ECBRECBRNCBECBNCBECB---Localgovernment341ECBRECBRNCBECBNCBECB---Socialsecurityfunds342ECBRECBRNCBECBNCBECB--Otherresidentsectors---OFIs(S.123)343ECBRECBRNCBECBNCBECB---Ins.corp.andpensionfunds(S.125)344ECBRECBRNCBECBNCBECB---Non-financialcorporations(S.11)345ECBRECBRNCBECBNCBECB---Householdsetc.(S.14+S.15)346ECBRECBRNCBECBNCBECBover1yearA-Domestic—non-MFIs--Othergeneralgovernment---Stategovernment347ECBRECBRNCBECBNCBECB---Localgovernment348ECBRECBRNCBECBNCBECB---Socialsecurityfunds349ECBRECBRNCBECBNCBECB--Otherresidentsectors---OFIs(S.123)350ECBRECBRNCBECBNCBECB---Ins.corp.andpensionfunds(S.125)351ECBRECBRNCBECBNCBECB---Non-financialcorporations(S.11)352ECBRECBRNCBECBNCBECB---Householdsetc.(S.14+S.15)353ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Othergeneralgovernment---Stategovernment354ECBRECBRNCBECBNCBECB---Localgovernment355ECBRECBRNCBECBNCBECB---Socialsecurityfunds356ECBRECBRNCBECBNCBECB--Otherresidentsectors---OFIs(S.123)357ECBRECBRNCBECBNCBECB---Ins.corp.andpensionfunds(S.125)358ECBRECBRNCBECBNCBECB---Non-financialcorporations(S.11)359ECBRECBRNCBECBNCBECB---Householdsetc.(S.14+S.15)360ECBRECBRNCBECBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/272ECBR=ECBRegulationdataECBG=ECBGuidelinedataNCB=AdditionaldatasuppliedbyNCBsECB=DatacalculatedbytheECBECBRcode(Seetable2)BalancesheetattheendofthereportingmonthBalancesheetattheendofthepreviousmonthReclassificationsandotheradjust-ments(+/-)Exchangerateadjustment(+/-)Revaluationadjustment(+/-)Flows(+/-)ABCDEF=[A-B]-C-D-E5.SharesandotherequityA-Domestic—non-MFIs--Otherresidentsectors---OFIs(S.123)361ECBRECBRNCBECBNCBECB---Ins.corp.andpensionfunds(S.125)362ECBRECBRNCBECBNCBECB---Non-financialcorporations(S.11)363ECBRECBRNCBECBNCBECBB-OtherparticipatingMS—non-MFIs--Otherresidentsectors---OFIs(S.123)364ECBRECBRNCBECBNCBECB---Ins.corp.andpensionfunds(S.125)365ECBRECBRNCBECBNCBECB---Non-financialcorporations(S.11)366ECBRECBRNCBECBNCBECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/273TABLE6Divisionofresponsibilities(betweentheECBandNCBs)andlegalbackgroundforthecompilationofdataColumninTable5LegalrequirementDatasourcesCompilerAdjustmentsBalancesheetAandBRegulationECB/2001/13(*)MFIsNCBReclassificationsandotheradjust-mentsCGuideline(**)NCB(***)NCBExchangerateadjustments(standardadjustments)DGuideline(**)ECB(***)ECBExchangerateadjustments(adhocadjustments)Guideline(**)NCB(***)NCBRevaluationadjustments(pricereva-luationsandwrite-offs/write-downs)ERegulationECB/2001/13MFINCBFinancialtransactionsFGuideline(*)ECB(***)ECB(*)ExceptforitemsexclusivelyreferringtotheNCB/ECBbalancesheetandcentralgovernmentliabilities.(**)GeneralprinciplesalsomentionedinRegulationECB/2001/13.(***)NodirectreportingbyMFIsinthecontextofRegulationECB/2001/13;othersourcesand/orestimatesareused.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/274TABLE7ContentsofreclassificationsandotheradjustmentsReclassificationsandotheradjustmentsAmountsFurtherexplanationChangesinMFIreportingpopulationSpecifytotal(net)adjustmentperitemProvideanexplanationofthechangesChangesinstructureSpecifytotal(net)adjustmentperitemProvideitnetofrevaluationeffects.ProvideanexplanationChangesinclassificationby(counter-party)sectorSpecifytotal(net)adjustmentperitem;providefurtherbreakdownofsignificantindividualentriesProvideadditionalinformation.Specifywhetherreclassificationisduetoachangeinthestatusofanindi-vidualinstitutionoragroupofinsti-tutions(specifynames),ortoachangeinstatisticalreportinginstitu-tions(e.g.theimplementationoftheESA95)ChangesinclassificationofassetsandliabilitiesSpecifytotal(net)adjustmentperitem;providefurtherbreakdownofsignificantindividualentriesProvideadditionalinformation.Specifywhetherreclassificationisduetoachangeinthestatusofindividualinstrumentsortochangesinstatis-ticalreportinginstructions(e.g.theimplementationoftheESA95)CorrectionsforreportingerrorsSpecifytotal(net)adjustmentperitemProvideanexplanationofthesecorrectionsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/275TABLE8ChangesinstatisticalcoverageCompilationprocedureFullreportingbyallMFIs‘Tail’reporting(bysmallMFIs)GrossingupNogrossingupInstitutionjoinsMFIsectorLargeFirstbalancesheetenteredinTable5,columnC(positivesign)SmallImpactoffirstbalancesheetduetochangeingrossingupfactor,enteredinTable5,columnC(positivesign)Noaction(balancesheetisexcludedfromaggregatedbalancesheetofMFIsector)InstitutionleavesMFIsectorLargeLastbalancesheetenteredinTable5,columnC(negativesign)SmallImpactoflastbalancesheetduetochangeingrossingupfactor,enteredinTable5,columnC(negativesign).Noaction(balancesheetisexcludedfromaggregatedbalancesheetofMFIsector)MFIfromtailtofullmonthlyreportingn/aNoaction(unlessfirstfullmonthlybalancesheetrevealsgrossing-uperrors)EnterfirstmonthlybalancesheetinTable5,columnC(positivesign)MFIfromfullmonthlyreportingtotailNoactionEnterlastmonthlybalancesheetinTable5,columnC(negativesign)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/276TABLE9LinktotheESA95FlowstatisticsESA95OtherchangesFinancialtransactionsESA95OtherflowsReclassificationsandotheradjustmentsChangesinMFIreportingpopulationOtherchangesinvolume(K.3-K.10andK.12)Changesinclassifica-tionsandstructure(K.12)ChangesinstructureChangesintheclassi-ficationofcounter-partysectorChangesinclassifica-tionofassetsandliabilitiesCorrectionsforreportingerrorsOthervolumechangesinfinancialassetsandliabilitiesnotclassifiedelsewhere(K.10)Exchangerateadjust-mentsExchangerateadjust-mentsNominalholdinggains/losses(K.11)Realholdinggains/losses(K.11.2)Revaluationadjust-ments(pricerevalua-tionofsecuritiesandloanlosswrite-offs/write-downs)PricerevaluationofsecuritiesLoanlosswrite-offs/write-downsOtherchangesinvolume(K.3-K.10andK.12)Othervolumechangesinfinancialassetsandliabilitiesnotelse-whereclassified(K.10)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/277ANNEXXITRANSMISSIONPROCEDURESREGARDINGINTERNATIONALMONETARYFUNDREPORTINGREQUIRE-MENTSSTEMMINGFROMFORMERFORMS10SAND20SIntroduction1.Withoutprejudicetothestatutoryobligationsofthenationalcentralbanks(NCBs)vis-à-vistheInternationalMonetaryFund(IMF),theNCBsmayusetheservicesoftheEuropeanCentralBank(ECB)asagatewayfortransferringmoneyandbankingstatisticsdatatotheIMF.TheseadditionaldataarerequiredbytheIMFtocompletethecountrypagesinitspublicationInternationalFinancialStatistics.TheaimofthisAnnexistosetoutthetechnicalarrangementsforthetransmissionoftheseadditionaldata.ItshouldinnowaybeinterpretedasastatementofstatisticalrequirementsoftheECB.Background2.ThedatatransmissiontotheECBcoversfourdatasets.2.1.TherearetwodatasetsthatNCBshavetosubmitdirectlyorindirectlytotheIMF.ThesecoversupplementarydataonNCBs'positionsvis-à-vistheECB(‘Form10S’)andonothermonetaryfinancialinstitutions'(hereinafter‘OMFIs’)positionsvis-à-vistheECBandthedomesticNCB(‘Form20S’).2.2.ThedatatransmissioncoversathirddatasetrequestedbytheIMFrelatingtoNCBs'positionsvis-à-vistheotherNCBsoftheEurosystem.2.3.ThelastdatasetcoverssupplementarydataonOMFIs'positionsvis-à-visotherNCBsoftheEurosystem,whichisreportedonavoluntarybasis(1).3.ThesedatasetsareprovidedtotheECBwithintheframeworkoftheregulartransmissionofbalancesheetitems(BSI)datainaccordancewiththereportingschemeattachedasAppendix1.Thisreportingschemeisdividedintotwotables.TableAgathersNCBbalancesheetdata(stocks)andincorporatesthedatasofartransmittedunderIMFForm10S(firstdataset)togetherwiththenewIMFdataset(cellsmarked‘newrequirements’)(2).TableBincludesOMFIsbalancesheetdata(stocks)coveringthedatacurrentlytransmittedinIMFForm20S(seconddataset)togetherwiththeadditionaldataitemsrelatingtopositionswithother(non-domestic)NCBsoftheEurosystemreportedonavoluntarybasis(cellsmarked‘optional’).Datarequirements4.ThisreportingschememirrorstheIMF'srequirementsasestablishedinIMFForms10Sand20SandaddsboththeIMF'sreportingrequirementsofthethirddataset(3)andthenewoptionalseries.Theonlydeviationconsistsoftheexclusionofafewserieswherethestatisticalphenomenadonotexist(e.g.otherMFIs'holdingsofsharesandotherequityissuedbytheECB).5.ThetransmissionproceduresareattachedasAppendix2.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/278(1)ThecurrentdatatransmissiontotheIMFunderForm20SonlycoversOMFIs'positionswiththedomesticNCB.Asthecross-borderpositionsareunlikelytobesignificantandtakingaccountoflackofseparatedataidentifyingthesepositions,thereportingofthesecellsisoptional.(2)CellsS1,S4andS9.(3)ItshouldbenotedthatasinthecurrentForm20S,thereportingofOMFIs'positionsvis-à-vistheECB(ifany)undercellsS14,S15,S18,S19,S22andS23remainsoptional.Appendix1ReportingschemeTABLEANCBdata(stocks)(1)Domestic(2)OtherparticipatingMemberStatesRestoftheworldNotallocatedLIABILITIES9.DepositsOfwhichdepositswithNCBsS1(newrequirement)OfwhichdepositswithECBS2(Form10S–DEonly)S3(Form10S)ASSETS2.LoansOfwhichloanstoNCBsS4(newrequirement)OfwhichloanstoECBS5(Form10S—DEonly)S6(Form10S)O/winternationalreserve-relateddepositsinECB(3)S7(Form10S—DEonly)S8(Form10S)3.SecuritiesotherthansharesOfwhichissuedbyNCBsS9(newrequirement)OfwhichissuedbyECBS10(Form10S—DEonly)S11(Form10S)5.SharesandotherequityOfwhichissuedbyECBS12(Form10S—DEonly)S13(Form10S)(1)SubjecttobilateralagreementbetweentheECBandtheNCBs,flowdatamaybeprovided.(2)Domesticpositionsvis-à-vistheECBapplyforGermanyonly,asindicated.(3)ThisitemincludestheNCBs'euro-denominatedclaimsequivalenttothetransferofforeigncurrencyreservesfromtheNCBstotheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/279TABLEBOMFIsdata(stocks)(1)Domestic(2)OtherparticipatingMemberStatesRestoftheworldNotallocatedLIABILITIES9.DepositsOfwhichdepositswithECB(*)S14(Form20S—DEonly)S15(Form20S)OfwhichdepositswithNCBsS16(Form20S)S17(optional)(*)ASSETS2.LoansOfwhichloanstoECB(*)S18(Form20S—DEonly)S19(Form20S)OfwhichloanstoNCBsS20(Form20S)S21(optional)(*)3.SecuritiesotherthansharesOfwhichissuedbyECB(*)S22(Form20S—DEonly)S23(Form20S)OfwhichissuedbyNCBsS24(Form20S)S25(optional)(*)5.SharesandotherequityOfwhichissuedbyNCBsS26(Form20S)S27(optional)(*)(*)Optionalseries.(1)SubjecttobilateralagreementbetweentheECBandtheNCBs,flowdatamaybeprovided.(2)Domesticpositionsvis-à-vistheECBapplyforGermanyonly,asindicated.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/280Appendix2Transmissionproceduresregardinginternationalmonetaryfundreportingrequirementsstemmingfromformerforms10sand20s1.ThereportingschemeandthecodingstructureThebalancesheetitems(BSI)keyfamilyisusedtodefinetheserieskeysforthesupplementaryBSIdatatobereportedbythenationalcentralbanks(NCBs)totheEuropeanCentralBank(ECB).Themaincharacteristicsofthisreportingschemeareoutlinedbelow.BalancesheetitemsThepositionsoftheNCBsandothermonetaryfinancialinstitutions(MFIs)vis-à-vistheEurosystemarereportedforthefollowingBSIs:—deposits,—loans,—securitiesotherthanshares,—sharesandotherequity.AsregardstheNCBs'balancesheet,thefollowingitemisalsoreported:—loans—ofwhichtransferofforeigncurrencyreserves.Thisitemcorrespondstotheinternationalreserves-relateddepositsplacedbytheNCBswiththeECBandincludestheNCBs'euro-denominatedclaimsequivalenttothetransferofforeigncurrencyreservesfromtheNCBstotheECB.ThevalueA24fromthecodelistCL_BS_ITEMisusedtodefine‘loans—ofwhichtransferofforeigncurrencyreserves’.CounterpartyareaThereportingschemeforthesupplementarydatatobetransmittedbytheNCBsallowstheallocationofNCBs'andotherMFIs'(hereinafter‘OMFIs'’)positionsvis-à-vistheNCBsoftheEurosystemandtheECBaccordingtotheresidencycriterion.Positionsvis-à-visdomesticNCBs/theECBandvis-à-visNCBsoftheotherparticipatingMemberStatesandtheECBareseparatelyidentified(1).BalancesheetcounterpartysectorInordertoidentifyseparatelythepositionsvis-à-vistheECBandtheotherNCBsoftheEurosystem,thefollowingtwocodesfromthecodelistCL_BS_COUNT_SECTORcanbeused:—ECB:1110,—NCB:1120.CurrencyoftransactionThecodeZ01,‘allcurrencies’,forthecurrencyoftransactionofthecorrespondingBSI,isusedtoreportalltheitemsfortheNCBandtheOMFIssectors.2.RequirementsfortheNCBandtheOMFIssectorsTableA_NCBandTableB_OMFIsinAppendix1includetheBSIseriesforthesupplementarydatatobereportedbytheNCBstotheECB.NCBbalancesheetThetransmissiontotheECBconsistsoftwodatasetsofsupplementaryNCBBSIs,whichcovertheNCB'spositionsvis-à-vistheECB,previouslyreportedtotheInternationalMonetaryFund(IMF)under‘Form10S’,andtheNCB'spositionsvis-à-vistheotherNCBsoftheEurosystem.TheseriesareshowninAppendix1,TableA_NCB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/281(1)Domesticpositionsvis-à-vistheECBapplyonlyfordatarelatingtotheNCBorotherMFIssubmittedbytheDeutscheBundesbank.OMFIsbalancesheetThestatisticalrequirementsfortheOMFIssectorincludethepositionsvis-à-vistheECBandthedomesticNCBthatwerepreviouslyreportedtotheIMFunderthescheme‘Form20S’.ThereportingoftheOMFIs'positionsvis-à-vistheECBremainsoptional.Inadditiontothese,someextraseriesreflectingthepositionsvis-à-vistheNCBsoftheotherparticipatingMemberStatesareincludedinthestatisticalrequirements.Asthesecross-borderpositionsmightbeinsignificantforsomeMemberStatesandsinceseparatedatamaynotbeavailable,thereportingofthesecellsisalsooptional.OptionalseriesarereportedonlywhenavailableandtheyareshowninAppendix1,TableB_OMFIsmarkedwithastar.3.RegularreportingofthedataThesupplementarymoneyandbankingseriesidentifiedinthisreportingschemewillbetransmittedbytheNCBstotheECBwithintheframeworkofthemonthlyregulartransmissionofBSIdata.ThefrequencyandtimelinessdefinedinthereportingschemeforhighprioritymemorandumitemsaccordingtoRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(2)asamendedbyRegulationECB/2002/8(3)(cf.AnnexIX)alsoapplytotheseriesdefinedhere.ThedatatransmissionswillcoincidewiththeregularBSIdatareportingtotheECB,whichtakesplacebythefifteenthworkingdayfollowingtheendofthemonthtowhichthedatarefer.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/282(2)OJL333,17.12.2001,p.1.(3)OJL330,6.12.2002,p.29.ANNEXXIIREGULARREPORTINGONSECURITISATIONANDOTHERTRANSFERSOFLOANSTOTHIRDPARTIESIntroduction1.Inthefieldofdataanalysisonsecuritisationandothertransfersofloanstothirdparties,threetypesofdatacanbeprovidedbynationalcentralbanks(NCBs)inthisregularreportingschemecoveringallpossiblecasesofavailableinformation:1.1.Grossflow.Thisistheamountofloansgrantedbymonetaryfinancialinstitutions(MFIs)tothe‘otherresidentsectors’thataresecuritised/transferredbyothermeansbyMFIsduringthereferenceperiod,i.e.amountsarisingdirectlyfromthesaleofloanstothirdparties(non-MFIsornon-residents)duringthereferenceperiod.Thethirdpartiesareusually(residentornon-resident)financialvehicles,whichissuesecuritiestofinancethecreditsacquired.Noallowanceismadefortheredemptionorrepurchaseofloanssoldoffearlier.1.2.Netflow.Thisisthenetchangeinthestockofsecuritised/transferredloansoriginallygrantedbyMFIstotheotherresidentsectorsbutsubsequentlysecuritised/transferredtothirdpartiesandwhichthereforenolongerappearontheMFIbalancesheet.Thethirdpartyisusuallya(residentornon-resident)financialvehicle,whichissuessecuritiestofinancethecreditsacquired.Thenetflowisequaltothenewgrosssecuritisations/transferredloans(i.e.salesofMFIloanstothirdparties)minusloanrepaymentsmadebytheborrowerorloansboughtbackbytheoriginatingMFIduringthereferenceperiod.1.3.Stock.ThisreferstotheoutstandingamountofloansoriginallygrantedbyMFIstotheotherresidentsectorsthathavebeensecuritised/transferred(i.e.soldtothirdparties)andwhichthereforenolongerappearontheMFIbalancesheet.Thedifferencebetweentheend-periodstocksisequaltothenetflow(developmentsotherthanfromtransactionsarenotconsideredforthesakeofsimplicity).2.ItisnotedthatnoadditionalinformationiscollectedontheholdingsbyMFIsofsecuritiesissuedbyfinancialvehiclecorporations(FVCs)(1).MFIsmaybuysecuritiesissuedbytheFVCs,withtheresultthattheimpactofsecuritisationsontotalMFIcreditmaybesomewhatlessthantheimmediateanddirectimpactontheitem‘loans’onthebalancesheetofMFIs.DatarequirementsThedatatransmissiontotheEuropeanCentralBank(ECB)includesthefollowinginformation:—Grossflows:AmountofloansoriginallygrantedbyotherMFIs(hereinafter‘OMFIs’)todomesticotherresidentsectorsandsubsequentlysoldtothirdparties.Wheredataongrossflowsarenotavailable,dataonnetflowsofloansoriginallygrantedbyMFIsandsoldtothirdparties,ifavailable,areprovidedasfollows:—Netflows:ChangesintheoutstandingamountofloansoriginallygrantedbyOMFIstodomesticotherresidentsectorsandsubsequentlysoldtothirdparties(2).Inbothcasesstockdata,whereavailable,arereported:—Stocks:OutstandingamountofloansoriginallygrantedbyOMFIstodomesticotherresidentsectorsandsubsequentlysoldtothirdparties.Forthethreetypesofdataabove,loanssoldtoanFVC(i.e.securitisedthroughanFVC)andtransferredtootheragents(involvingsecuritisationornot)arereportedseparately.Theloanisunderstoodtobesoldtothenon-MFIsector,andthereforetriggerstherelatedreportingonlyinsofarasitnolongerappearsonthebalancesheetoftheMFIwhichhadoriginallygrantedtheloantotheotherresidentsectorsorinanyOMFI'sbalancesheet.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/283(1)AsdefinedintheEuropeanSystemofAccounts(ESA)1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002,OJL58,28.2.2002,p.1,paragraph2.55(f).(2)ThenetflowisequaltothenewgrosssalesminusloanrepaymentsmadebytheborrowerorloansboughtbackbytheoriginatingMFIduringthereferenceperiod.TheseriesarereportedtotheECBaccordingtothereportingstandardsdefinedforbalancesheetitems(BSI)statisticsandincludedasAnnexXIII.Inprinciple,datatransmissionscoincidewiththeregularreportingofmonthlyBSIdatatotheECB;thatis,transmissiontakesplacebythefifteenthworkingdayfollowingtheendofthemonthtowhichthedatarefer.SUPPLEMENTARYFLOWDATATOBEPROVIDEDATAMONTHLYFREQUENCYONTHEBASISOFAVAILABLEDATATABLEAOMFIs:Securitisationsofloanstothenon-MFISectorthroughanFVCOMFIloanssecuritised—GrossmonthlyflowsBorrowersectorDomesticOtherparticipatingMemberStatesRestoftheworldMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsASSETS2.LoansS1OMFIloanssecuritised—Amountsoutstanding(OutsideMFI'sbalancesheet)BorrowersectorDomesticOtherparticipatingMemberStatesRestoftheworldMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsASSETS2.LoansS2OMFIloanssecuritised—Netmonthlyflows(tobereportedinthecasethatgrossflowsarenotavailable)BorrowersectorDomesticOtherparticipatingMemberStatesRestoftheworldMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsASSETS2.LoansS3OfficialJournaloftheEuropeanUnionEN26.9.2003L241/284TableBOMFIs:Securitisations,debtassumptionsandloantransferstothenon-MFIsectorwithoutFVCsOMFIloanssecuritised/Transferred—GrossmonthlyflowsBorrowersectorDomesticOtherparticipatingMemberStatesRestoftheworldMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsASSETS2.LoansS4OMFIloanssecuritised/Transferred—Amountsoutstanding(outsideMFI'sbalancesheet)BorrowersectorDomesticOtherparticipatingMemberStatesRestoftheworldMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsASSETS2.LoansS5OMFIloanssecuritised/Transferred—Netmonthlyflows(tobereportedifgrossflowsarenotavailable)BorrowersectorDomesticOtherparticipatingMemberStatesRestoftheworldMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsMFIsCentralgovern.Othergeneralgovern.OtherresidentsectorsASSETS2.LoansS6Datashouldbecompiledhavingregardtothedefinitionsofsecuritisation,loantransferanddebtassumptiongiveninAnnexX,Appendices2and3.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/285EXAMPLEOFPROVISIONANDUSEOFDATAONSECURITISATION1.Firstly,asimpleexampleispresented.Supposethefollowingevolutionofsecuritisedloansinagivenmonth(samedataasinthelastrowofthetableonthenextpage).Montht-1MFI(end-month)FVC(end-month)110loans18loansMonthtMFI(end-month)FVC(end-month)115loans15loansAdditionalinformationformonthtMFI(reclassificationadjustment)FVC(newgrossloanssecuritised)FVC(repaymentofsecuritisedloans)0loans+10loans-13loansInformation,ifavailable,tobereportedforthismonth(t).InthisexampleoperationstakeplacethroughanFVC.GrosssecuritisationsS1=10StockofloanssecuritisedS2=15NetsecuritisationsS3=-3(15-18)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/2862.Secondly,atablepresentsthetwoalternativesfortheuseofdataintermsoftimeseries.BalancesheetreportingAdditionalinformationUseofdataOption1UseofdataOption2MFIloanstootherresidentsectorsSecuritisationsMFIflowscorrectedforsecuritisationsMFIstocksandflowsfullyintegratedwithsecuritisationsStockFlowGross(S1)RepaymentofloansNet(S3)Stock(S2)StockFlowIfgrossflowdataavailableFlowIfnetflowdataavailableStockFlow12345=3-467=18=2+39=2+(5(positivevaluesonly)10=1+611=2+510000001010000110090-10+50+51590-5-5105-5100+100-2-213100+10+10113+8110+10+50+518110+15+15128+15115+5+10-13-315115+15+5130+2OfficialJournaloftheEuropeanUnionEN26.9.2003L241/287ANNEXXIIIREPORTiNGSTANDARDSFORTHEELECTRONICEXCHANGEOFSTATISTICALDATAECBBALANCESHEETITEMSSTATISTICSKEYFAMILYIDENTIFIER:ECB_BSI1MFIbalancesheetstatisticsforthepurposeoftheproductionoftheconsolidatedbalancesheet1.TheECB_BSI1keyfamilyandcorrespondingcodelistsThebalancesheetitems(BSI)keyfamilyreferstoeuroareaharmonisedbalancesheetstatisticsreportedbythemonetaryfinancialinstitution(MFI)sectortotheEuropeanCentralBank(ECB).DatafromindividualMFIs(exceptnationalcentralbanks(NCBs))onBSIsarecollectedandaggregatedatthenationallevelbyNCBs.TheNCBsandtheECBalsocomputetheirownBSIsstatistics.TheBSIsstatisticsoftheNCBs/theECBandthoseofotherMFIs(hereinafter‘OMFIs’)arereportedseparatelyonagrossbasisbyNCBstotheECBwhich,inturn,firstbuildsthecountry-by-countryaggregatedbalancesheetoftheMFIsectorandthentheeuroareaconsolidatedbalancesheetoftheMFIsector(1)andtherelevanteuroareamonetaryaggregates(2).ConsolidatedmonthlydataontheMFIsectorbalancesheetareusedbytheECBtocompileeuroareamonetaryaggregatesandcounterparts.FurtherbreakdownsofkeyBSIsarereportedonaquarterlybasisasanadditionalpieceofinformationtosupportthemonetaryanalysis.ThedimensionsandattributesidentifiedfortheBSIkeyfamilyaredescribedindetailbelow.ForBSIstatistics,11dimensionsarespecifiedasbeingessentialinordertoidentifythetimeseries(3):TABLE1BSIkeyfamily(ECB_BSI1):SeriesdimensionsPositioninkeyConcept(mnemonic)ConceptnameValueformatCodelist(mnemonic)CodelistnameDIMENSIONS1FREQFrequencyAN1CL_FREQFrequencycodelist(BIS,ECB)2REF_AREAReferenceareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)3ADJUSTMENTAdjustmentindicatorAN1CL_ADJUSTMENTAdjustmentindicatorcodelist(BIS,ECB)4BS_REP_SECTORBalancesheetreferencesectorbreakdownAN1CL_BS_REP_SECTORBalancesheetreferencesectorbreakdowncodelist(ECB)5BS_ITEMBalancesheetitemAN3CL_BS_ITEMBalancesheetitemcodelist(ECB)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/288(1)TheECB'sownBSIstatisticsarealsoanelementoftheconsolidationprocess.(2)TheECBDirectorateInternalFinancealsoreportstotheECBDirectorateGeneralStatisticsitsownbalancesheetfollowingtheseinstructions.(3)Theconcatenationofconcretedimensionvaluesprovidesthetimeseriesnames(keys).PositioninkeyConcept(mnemonic)ConceptnameValueformatCodelist(mnemonic)Codelistname6MATURITY_ORIGOriginalmaturityAN1CL_MATURITY_ORIGOriginalmaturitycodelist(ECB)7DATA_TYPEDatatypeAN1CL_DATA_TYPEMoneyandbankingtypeofdata,flowandposition(ECB,BIS)8COUNT_AREACounterpartyareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)9BS_COUNT_SECTORBalancesheetcounter-partysectorAN4CL_BS_COUNT_SECTORBalancesheetcounter-partysectorcodelist(ECB,BIS)10CURRENCY_TRANSCurrencyoftransactionAN3CL_CURRENCYCurrencycodelist(ECB,BIS,EurostatBoP)11SERIES_DENOMDenominationoftheseriesorspecialcalcula-tionAN1CL_SERIES_DENOMDenominationoftheseriesorspecialcalcula-tioncodelist(ECB)Thesedimensionsarestatisticalconceptsthattaketheirvaluesfromcodelists.InsomerarecasesthedescriptionofthecodedvaluesinthecodelistsmaynotcorrespondexactlytotheagreedwordingofRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(4)asamendedbyRegulationECB/2002/8(5).Thisisthecasewhenacodelist,orasubsetofitsvalues,isaninternationallyagreedlistwhichalreadyexists(e.g.theresidenceofthecounterparty).Thesamekeyfamilyenablesrepresentationofasupplementarysetofdatarequestedforthecompilationoftheeuroareamonetaryaggregates:thecentralgovernmentassetsand(closesubstitutesof)depositliabilities,presentedinAnnexVII.2.DimensionsAdescriptionofthedimensionsoftheBSIkeyfamilyissetoutbelow,followingthesamesequenceinwhichtheyappearintheserieskey.Informationisalsogivenconcerningthelength(valueformat,indicatingthenumberofcharacters)ofeachdimensionandthereferencecodelist(indicatedincapitallettersasCL_****).Forexample,accordingtoTable1,thedimensionREF_AREA(referencearea)takesitsvaluesfromtheCL_AREA_EEcodelist.2.1.DimensionNo1:Frequency(FREQ;length:onecharacter)Thisdimensionindicatesthefrequencyofthereportedseries.ThecodelistusedisCL_FREQ.ThecodevaluesusedintheBSIkeyfamilyare‘M’formonthlydataand‘Q’forquarterlydata,andtheyareasubsetofthevaluesspecifiedinthiscodelist.2.2.DimensionNo2:Referencearea(REF_AREA;length:twocharacters)Thisdimensionrepresentsthecountryofresidenceofthereportinginstitutions(MFIs).TheassociatedcodelistCL_AREA_EEcontainsthestandardISOcountrylistandalsosomeadditionalcodevaluesasdescribedinSection2.8(dimensionNo8:Counterpartyarea).OnlyasubsetofitsvaluesareusedtodefinethereferenceareaintheBSIkeyfamily.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/289(4)OJL333,17.12.2001,p.1.(5)OJL330,6.12.2002,p.29.2.3.DimensionNo3:Adjustmentindicator(ADJUSTMENT;length:onecharacter)Thisdimensionindicateswhetheraseasonaladjustmentand/oraworkingdayadjustmenthavebeenapplied.ThecorrespondingcodelistisCL_ADJUSTMENT.ThecodevaluescurrentlyusedintheBSIkeyfamilyare‘N’forneitherseasonallynorworkingdayadjustedand‘Y’forworkingdayandseasonallyadjusted.2.4.DimensionNo4:Balancesheetreferencesectorbreakdown(BS_REP_SECTOR;length:onecharacter)ThisdimensionindicatesthereportingsectorandislinkedtothecodelistCL_BS_REP_SECTOR.InthiscodelistMFIsaredividedintoNCBs/ECB(‘N’)(6)andOMFIs(creditinstitutions,moneymarketfundsandotherinstitutions)(‘A’),inconsiderationoftheseparatebalancesheetswhichtheECBconsolidates.Inconsiderationoftherequestfordataondepositliabilitiesandassetsofthecentralgovernment,thecodevalue‘G’forcentralgovernmentisused.OthercodevaluesarealsoincludedinthiscodelistforthepurposeofcalculatinganddisseminatingeuroareamonetaryaggregatesseriesbytheECB.Inparticular,thecodevalue‘M’(7)fortheMFIsectorattheeuroarealevel(NCBs+ECB+OMFIs)isusedbytheECBtodefinetheseriesoftheMFIs'aggregatedbalancesheetandsomeofthemonetaryaggregatesseries,whilethecodevalue‘V’forcentralgovernmentandMFIsisusedforthosemonetaryaggregatesseriesthatalsoincludethedepositliabilitiesandassetsofthecentralgovernment.2.5.DimensionNo5:Balancesheetitem(BS_ITEM;length:threecharacters)ThisdimensionrepresentstheBSIoftheMFIbalancesheetasdefinedinRegulationECB/2001/13andtakesitsvaluesfromthecodelistCL_BS_ITEM.ThisisthecoredimensionoftheBSIkeyfamily.Codevaluesofassetsandliabilitiesareidentifiedbytheprefix‘A’or‘L’and,alsointhiscase,thevaluesareorganisedandcodedfollowing,whereverpossible,ahierarchicalrelationamongtheitems.AdditionalBSIsspecifictoNCBs(andtheECB)areidentifiedbytheletter‘C’,aftertheprefix‘A’forassetsandaftertheprefix‘L’forliabilities.2.6.DimensionNo6:Originalmaturity(MATURITY_ORIG;length:onecharacter)ThisdimensionrepresentstheoriginalmaturityoftheBSIintheMFIbalancesheetandislinkedtothecodelistCL_MATURITY_ORIG.2.7.DimensionNo7:Datatype(DATA_TYPE;length:onecharacter)ThedimensionisdescribedbythecodelistCL_DATA_TYPEandindicatesthetypeofdatatobereported:grossstocks(‘31’),reclassificationsandotheradjustments(‘5’),exchangeadjustments(‘6’)(8)andotheradjustments(otherrevaluationsandloanwrite-off/write-down)(‘7’).Othercodevalueshavebeendefinedtoallowforthederivationofflowsfromthestocksandtheappropriateadjustmentsandforthecalculationoftheindexofnotionalstocksusedforthederivationofannualgrowthrates.TheseadditionalcodevaluesareusedbytheECBforthedisseminationoftheeuroareaaggregates.2.8.DimensionNo8:Counterpartyarea(COUNT_AREA;length:twocharacters)ThisdimensionrepresentstheareaofresidenceofthecounterpartyoftheMFIBSI.ThecodelistassociatedwiththisconceptisCL_AREA_EE,whichcontainsthestandardISOcountrylistandadditionalcodevaluesusedspecificallyfortheeuroarea(e.g.U6—‘domestic’—usedwhenthecounterpartyareaisthesamecountryasthereportingMFI).FortheBSIstatisticsasubsetofcodevaluesisused:the15EuropeanUnion(EU)MemberStatescodesplussomeadditionalareacodes.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/290(6)AsfromthereportingofJanuary2003data,thecodevaluetobeusedforthereportingoftheECBbalancesheetseriesis‘N’asfortheNCBs'balancesheet.(7)AsfromthereportingofJanuary2003data,thecodevalue‘U’(whichwaspreviouslyusedfortheMFIsectorincludingECB)isremovedandthecodevalue‘M’(whichwaspreviouslyusedfortheMFIsectorexcludingECB)isredefinedasMFIsector(includingECB).(8)ThereportingofexchangerateadjustmentsseriesappliestotheECBonly.2.9.DimensionNo9:Balancesheetcounterpartysector(BS_COUNT_SECTOR;length:fourcharacters)ThisdimensionrepresentsthesectoralbreakdownofthecounterpartyofBSIsandislinkedtothecodelistCL_BS_COUNT_SECT.ThiscodelististakenstrictlyfromthesectoralbreakdownrequirementforBSIssetoutinthefirstplaceinRegulationECB/1998/16of1December1998concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(9)asamendedbyRegulationECB/2000/8(10)andtheninRegulationECB/2001/13.Thevaluesareorganisedandcodedaccordingtothehierarchicalstructureofthesectorswiththeaimofbeinguserorientedandprovidingatoolforeasyadministrationofthedata.ForTables2and4ofAnnexItoRegulationECB/2001/13,thesplit‘banks’/‘non-banks’,whenappliedtocounterpartiesresidentinnon-participatingMemberStates,correspondstothebreakdown‘MFIs’/‘non-MFIs’,asspecifiedinthesaidRegulation.InTable3thesplit‘MFIs’/‘non-MFIs’isusedinsteadtoclassifycounterpartiesresidentinnon-participatingMemberStates.2.10.DimensionNo10:Currencyoftransaction(CURRENCY_TRANS;length:threecharacters)ThisdimensiondescribesthecurrencyinwhichtheMFIBSIsaredenominatedandislinkedtothecodelistCL_CURRENCY.ForMFIBSIsasubsetofcodevaluesisused.2.11.DimensionNo11:Currencyofdenominationoftheseries(SERIES_DENOM;length:onecharacter)Thisdimensionspecifieswhetherthereportedseriesisexpressedinnationalorinthecommon(euro)currency.Ithastwovalues(‘N’,nationaland‘E’,euro)thatarerepresentedbythecodelistCL_SERIES_DENOM.Thisdimensioniscriticaltodifferentiatetheseriesrepresentingthesameeconomicphenomenonwhicharereportedinthedifferentstagesofeconomicandmonetaryunion(EMU).Forexample,fortheEUcountriesthatarenotmembersoftheEMU,dataarereportedinthenationalcurrency.AsfromthetimetheyjointheEMU,thesameBSIserieswillbeexpressedinthecommoncurrencyandreportedineuro.3.TheattributesInadditiontothe11dimensionsdefiningthekey,asetofattributeshasbeendefined(11).Theseareattachedatvariouslevelsoftheexchangedinformation(12).Table2reportsthelistofcodedanduncodedattributesdefinedfortheBSIstatisticskeyfamily,togetherwiththeirlevelofassignment,theformatandthecodelistsfromwhichthevaluesofthecodedattributesaretaken.Furthermore,eachoftheseattributesischaracterisedbycertaintechnicalproperties,whicharelistedinTable3.TABLE2CodedanduncodedattributesdefinedfortheECB_BSI1keyfamilyAssignmentlevelStatisticalconceptFormatCodelistATTRIBUTESATSIBLINGLEVEL(exchangedusingtheFNSgroup)SiblingTITLETitleAN..70uncodedSiblingUNITUnitAN..12CL_UNITUnitcodelist(BIS,ECB,EurostatBoP)SiblingUNIT_MULTUnitmultiplierAN..2CL_UNIT_MULTUnitmultipliercodelist(BIS,ECB,EurostatBoP)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/291(9)OJL356,30.12.1998,p.7.(10)OJL229,9.9.2000,p.34.(11)Theattributesarestatisticalconceptswhichprovideuserswithadditionalcoded(e.g.theunit)anduncoded(e.g.thecompilationmethod)informationabouttheexchangeddata.‘Mandatory’arethoseattributeswhichmusttakeavalue,otherwisethecorrespondingobservationswhichtheyrefertoarenotconsideredmeaningful.‘Conditional’arethoseattributeswhicharegivenvaluesonlyiftheyareknowninthereportinginstitution(e.g.domesticseriesID)orwhenevertheyarerelevant(e.g.breaks),andtheyarepermittedtotakeemptyvalues.Attributevaluesaretobeexchangedonlyasandwhentheyaresetforthefirsttimeortheychange.Onlytheobservationstatusispresentineveryinterchange,attachedtoeachobservation.(12)TheattributeAGG_EQUNwillnotbeusedfortheECB_BSI1keyfamilyandwillberemovedfromthekeyfamilystructuredefinitionatitsnextupdate.AssignmentlevelStatisticalconceptFormatCodelistSiblingDECIMALSDecimalsAN1CL_DECIMALSDecimalscodelist(BIS,ECB)SiblingTITLE_COMPLTitlecomplementAN..1050uncodedSiblingNAT_TITLENationallanguagetitleAN..350uncodedSiblingAGG_EQUNAggregationequationsAN..350uncodedSiblingCOMPILATIONCompilationAN..1050uncodedATTRIBUTESATTIMESERIESLEVEL(exchangedusingtheFNSgroup)TimeseriesCOLLECTIONCollectionindicatorAN1CL_COLLECTIONCollectionindicatorcodelist(BIS,ECB)TimeseriesAVAILABILITYAvailabilityAN1CL_AVAILABILITYOrganisationavailabilitycodelist(BIS,ECB)TimeseriesDOM_SER_IDSDomesticseriesidsAN..70uncodedTimeseriesUNIT_INDEX_BASEUnitindexbaseAN..35uncodedTimeseriesBREAKSBreaksAN..350uncodedATTRIBUTESATOBSERVATIONLEVEL(exchangedtogetherwiththedatainthemainARRsegmentexceptforOBS_COMexchangedwithintheFNSgroup)ObservationOBS_STATUSObservationstatusAN1CL_OBS_STATUSObservationstatuscodelist(BIS,ECB,EurostatBoP)ObservationOBS_CONFObservationconfidentialityAN1CL_OBS_CONFObservationconfidentialitycodelist(EurostatBoP,ECB)ObservationOBS_PRE_BREAKPre-breakobservationvalueAN..15uncodedObservationOBS_COMObservationcommentAN..350uncodedTABLE3CommonattributespropertiesfortheECB_BSI1keyfamily:EuroareaNCBsreportingtotheECBStatusFirstvaluesetby…(2)ModifiablebyNCBsTITLE_COMPLMECBNoUNITMECBNoUNIT_MULTMECBNoDECIMALSMECBNoTITLECECBNoNAT_TITLECNCBYesCOMPILATIONCNCBYes(1)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/292StatusFirstvaluesetby…(2)ModifiablebyNCBsAGG_EQUNWillbediscontinuedCOLLECTIONMECBNoAVAILABILITYMECB/NCBYesDOM_SER_IDS(*)CNCBYesUNIT_INDEX_BASECECBNoBREAKSCNCBYesOBS_STATUSMNCBYesOBS_CONFCNCBYesOBS_PRE_BREAKCNCBYesOBS_COMCNCBYesM:Mandatory,C:Condi-tional(1)ECBrefersheretotheECBDirectorateGeneralStatistics.(2)TheECBrecommendsthattheNCBsdeliverthesevaluestoensuremoretransparentcommunications.(*)ChangesaretobecommunicatedtotheStatisticalInformationSystemsDivisionoftheECBaswellastotheresponsibleECBbusinessareabyfax/e-mail.Paragraphs3.1,3.2and3.3presentadescriptionofeachattribute,thereferencecodelist(indicatedincapitallettersasCL_****)isincludedwheneveritapplies.3.1.AttributesatsiblinglevelMandatory:—TITLE_COMPL(uncoded):Thetitlecomplementattributeisset,storedanddisseminatedbytheECB(itisinEnglishwithamaximumlengthof1050characters).IfanNCBwouldliketomakeamodification,thiscanbemadeafterconsultationwiththeECB.TherevisionwillbeimplementedbytheECB.—UNIT(codelist:CL_UNIT):Thisattributeprovidestheunitofmeasurementofthereporteddata.EuroareaMemberStatesreportthedataineuroandtheECBwillsetthisattributetoeuro(UNIT=‘EUR’).Inthecaseofnon-participatingMemberStatesthevalueofthisattributeisequaltothecorrespondingnationalcurrency(UNIT=‘DKK’forDenmark,‘SEK’forSwedenand‘GBP’fortheUnitedKingdom).—UNIT_MULT(codelist:CL_UNIT_MULT):Theunitmultiplierattributeprovidesinformationonwhethertheseriesisexpressedinmillions(UNIT_MULT=‘6’),billions(UNIT_MULT=‘9’)etc.NCBsreportdatainmillionsandtheECBwillsetthevalueto6(UNIT_MULT=‘6’).—DECIMALS(codelist:CL_DECIMALS):Thisattributeindicatesthenumberofdecimalsgivenforthevaluesoftheobservations.NCBsreportthedatawithzerodecimaldigits,asspecifiedinRegulationECB/2001/13(henceDECIMALS=‘0’).TheECBwillsettheappropriatevaluesofthisattribute.Conditional:TITLE(uncoded):Theseriestitleallowsonlyamaximumof70characters.Inviewofthelimitedspace,thetitlecomplementattributeisusedinsteadasthemandatoryattribute.Thetitleattributecouldinthefuturebeusedfortheconstructionofshorttitles,andwouldbestoredanddisseminatedbytheECB.NAT_TITLE(uncoded):NCBsmayusethenationaltitleattributeinordertoprovideaprecisedescriptionandothersupplementaryordistinguishingspecificationsintheirnationallanguage(textupto350characters).ItmaybesetandmodifiedbyNCBsatanytime.Althoughtheuseofupperandlowercaselettersdoesnotcauseproblems,NCBsareaskedtolimitthemselvestotheLatin-1characterset.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/293AGG_EQU(discontinued):ThisattributewasinitiallyincludedinthesetofthoseusedfortheECB_BSI1keyfamily,butisnowremovedfromthislist.COMPILATION(uncoded):Thisattributeisusedforanytextualexplanationofthecompilationmethodsused,particularlyiftheydivergefromtheECBrulesandstandards(textupto1050characters).3.2.AttributesattimeserieslevelMandatory:COLLECTION(codelist:CL_COLLECTION):Thisattributeprovidesanexplanationofthetimewhenobservationsarecollected(e.g.beginning,middleorendofperiod)oranindicationofwhetherdataareaveragesovertheperiodorend-of-periodobservations.TheECBsetsthecollectionattributeforBSIstatisticsto‘E’end-of-period(COLLECTION=‘E’)forstockseriesandto‘S’summedthroughperiod(COLLECTION=‘S’)foradjustmentandflowsseries.AVAILABILITY(codelist:CL_AVAILABILITY):Thisattributeindicatestheinstitutionstowhichthedatacanbemadeavailable.Whenspecialtreatmentforspecificobservationsisneeded,theobservationconfidentialityattributecanbeused(seebelow).Conditional:DOM_SER_IDS(uncoded):Thisattributemakesitpossibletorefertothecodeusedinnationaldatabasestoidentifythecorrespondingseries(formulaeusingnationalreferencecodescanalsobespecified).ItmaybesentandmodifiedbyareportingNCBatanytime(textupto70characters).UNIT_INDEX_BASE(uncoded):Thisattributeindicatesthebasereferenceandthebasevalueforindices.ThevalueisonlyusedfortheseriesoftheindexofnotionalstocksderivedbytheECBanddisseminatedtotheEuropeanSystemofCentralBanks.ForthispurposeitwasinitiallysetbytheECBto‘IndexDec98=100’andwaschangedto‘IndexDec01=100’ontheoccasionofthedisseminationbytheECBofOctober2002data.BREAKS(uncoded):Thisattributeprovidesadescriptionofbreaksandmajorchangesovertimeinthecollection,reportingcoverageandcompilationoftheseries.Inthecaseofbreaks,itisdesirabletostatetheextenttowhicholdandnewdatamaybeconsideredcomparable(textupto350characters).3.3.Attributesatobservationlevel(13)Mandatory:OBS_STATUS(codelist:CL_OBS_STATUS):NCBsreportanobservationstatusvalueattachedtoeachexchangedobservation.Thisattributeismandatoryandmustbeprovidedwitheverydatatransmissionforeveryindividualobservation.WhenNCBsrevisethevalueofthisattribute,boththeobservationvalue(evenifunchanged)andthenewobservationstatusflagarereported.Thelistbelowspecifiestheexpected(accordingtotheagreedhierarchy)valuesfortheseattributesforthepurposeoftheBSIstatistics:‘A’=normalvalue(defaultfornon-missingobservations);‘M’=missingvalue,datadonotexist(fornon-applicabledata)(14);‘L’=missingvalue,dataexistbutwerenotcollected(15);‘E’=estimatedvalue(16);‘P’=provisionalvalue(thisvaluecanbeused,ineachdatatransmission,withreferencetothelastobservationavailable,ifthisisconsideredprovisional).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/294(13)IftheNCBwishestoreviseanattribute,itwillbenecessarytore-submittherespectiveobservation(s)atthesametime.Ifanyoftheobservationattributesarerevisedthen,unlesstheNCBprovidestherelevantattributevalue,theexistingvalueswillbereplacedbythedefaultvalues.(14)Theobservationstatus‘M’isalwayssenttogetherwithanobservationvalue‘–’.SeeSection4forfurtherinformation.(15)Theobservationstatus‘L’isalwayssenttogetherwithanobservationvalue‘–’.SeeSection4forfurtherinformation.(16)Theobservationstatus‘E’shouldbeadoptedforallobservationsorperiodsofdatathataretheresultofestimatesandcannotbeconsideredasnormalvalues.Innormalcircumstances,numericvaluesshouldbereportedwiththeobservationstatus‘A’(normalvalue)attached.Otherwise,avaluedifferentfrom‘A’isgivenaccordingtothelistshownabove(17).Ifanobservationisqualifiedbytwocharacteristics,themostimportantisreported.If,forexample,anobservationisbothanestimateandaprovisionalvalue,accordingtothehierarchyshownabove,priorityisgiventotheestimatepropertyandtheflag‘E’isused.InthepreviousreportinginstructionsforBSIstatistics,includedasAnnexXIItoGuidelineECB/2002/5of30July2002concerningcertainstatisticalreportingrequirementsoftheEuropeanCentralBankandtheproceduresforreportingbythenationalcentralbanksofstatisticalinformationinthefieldofmoneyandbankingstatistics(18),thevalue‘B’denotingabreakvaluewasalsousedasapossibleobservationvalue.AstheexistenceofabreakvalueinaBSItimeseriesisalsoidentifiedbyanon-zerovaluereportedinthecorrespondingreclassificationadjustmentseries,thereisnoneedtoflagtheobservationwithavalue‘B’.Therefore,thevalue‘B’forbreakvaluewillberemovedfromthelistofvaluesfortheobservationstatusattributeusedforthetransmissionofBSIseriesasfromthetransmissionofJanuary2003datainFebruary2003.Conditional:—OBS_CONF(codelist:CL_OBS_CONF):IfanNCBwishestodifferentiatebetweentheconfidentialitystatusofoneormorespecificobservations,itmayusetheobservationconfidentialityattribute.Thevalueofthisattribute(ifany)maybemodifiedwiththedatatransmissionbythesenderoftheinformation.Whenthisattributeisnotset,noconfidentialityrestriction(OBS_CONF=F,free)isassumed.—OBS_PRE_BREAK(uncoded):Thisattributecontainsthepre-breakobservationvalue,whichisanumericfieldliketheobservation.Ingeneralitisprovidedwhenabreakoccurs.ForthepurposeoftheBSIkeyfamily,thisattributeisnotrequestedsincethisinformationisalreadyavailablefromthereclassificationseries.Ithasbeenaddedtothelistofattributessinceitispartofthecommonsubsetofattributesforallkeyfamilies.—OBS_COM(uncoded):Theobservationcommentattributecanbeusedtoprovidetextualcommentsattheobservationlevel(e.g.describingtheestimatemadeforaspecificobservationduetolackofdata,explainingthereasonforapossibleabnormalobservationorgivingdetailsofachangeinthereportedtimeseries).ThisattributemaybesentorrevisedbyareportingNCBatanytime(textupto350characters).4.MissingvaluesandprovisionalvaluesMissingvalues(‘–’)arereportedwhenitisnotpossibletoreportanumericvalue(e.g.owingtoholidays,non-existentdataorbecausedatawerenotcollected).Moreover,itispossibletodifferentiatebetweencasesofmissingvaluesduetothelackofstatisticalcollectiononthephenomenonandthoseduetothefactthatthephenomenondoesnotexist.When,owingtolocalstatisticalconditions,dataforatimeseriesarenotcollectedeitheronspecificdatesorforthetotallengthofthetimeseries(theunderlyingeconomicphenomenonexists,butisnotmonitoredstatistically),amissingvalueisreported(‘–’)withobservationstatus‘L’ineachperiod.—When,owingtolocalmarketpracticesortothelegal/economicframework,atimeseries(orpartofit)isnotapplicable(theunderlyingphenomenondoesnotexist),amissingvalueisreported(‘–’)withobservationstatus‘M’.—Amissingobservationshouldneverbereportedasa‘zero’,sincezeroisanormalnumericvaluethatindicatesaprecisetransactionofnullamount.IfNCBsareunabletoidentifytheexactreasonforamissingvalueoriftheycannotusethewholerangeofvaluespresentedintheCL_OBS_STATUScodelist(sothattheyarenotinapositiontochoosebetween‘L’or‘M’asavalueforthisattribute),thevalue‘M’shouldbeused(19).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/295(17)Ifontheoccasionofthetransmissionofarevision(ofoneattributeorofthevalueofanobservation)theobservationstatusisnottransmittedtogetherwiththevalueoftheobservation,itwillbeassumedthatthevalue‘A’appliesfornon-missingobservationsandthevalue‘M’formissingobservations.(18)OJL220,15.8.2002,p.67.(19)IffortechnicalreasonsanNCBisnotinapositiontousethecodevalue‘L’,itmustprovideinawrittenformatthelistofseriesconcernedtotheECB.Provisionalvaluescanbereportedwitheachdatatransmissionbutonlywithreferencetothelastobservationavailable(observationstatus=‘P’).Theseobservationscantakedefinitevalues(observationstatus=‘A’)atalaterstage.AtthattimethenewrevisedvaluesoverwritethepreviousprovisionalobservationsandnorecordoftherevisionisstoredintheECBdatabase.5.StatisticalrequirementsAccordingtoRegulationECB/2001/13,theNCBsreporttotheECBmonthlystatisticalinformationonthebalancesheetoftheOMFIsandtheNCBsectorsseparatelyidentified,forthepurposeoftheregularproductionoftheconsolidatedbalancesheetoftheMFIsector.Theserequirementscoverend-monthstocksandmonthlyflowadjustmentsdata.FurtherdetailsoncertainitemsoftheOMFIsandNCBbalancesheetarereportedwithaquarterlyfrequencyintermsofstockdata.Furthermore,thisGuidelineindicatessomeadditionaldatarequirementsforthepurposeoftheregularproductionofeuroareamonetaryaggregates.TheECBmaintainsanddistributestotheNCBstablescontaininglistsofBSItimeseriestobeexchangedwithreferencetotherequirementssetoutinRegulationECB/2001/13andinaccordancewiththisGuideline.ThefollowingsetsofseriesarereportedbytheNCBstotheECB.5.1.Stockdataa)Table1—OMFIsandNCBs/ECBmonthlyseriesAsdescribedinRegulationECB/2001/13,Table1ofAnnexI,Part2,asetofmonthlytimeseriesonthebalancesheetoftheMFIsectorwillbereported,separatelyforNCBs/ECBandOMFIsbalancesheetdata,totheECB.b)Tables2,3and4—OMFIsandNCBs/ECBquarterlyseriesTables2,3and4ofRegulationECB/2001/13presentasetoftimeseriestoberegularlyreportedtotheECBataquarterlyfrequency,whichrefertomoredetailedbreakdownsforsomeoftheitemsofthemonthlybalancesheetoftheOMFIandNCB/ECBsectors.Inparticular,Table2referstothesectoralbreakdownsofdeposits,loans,securitiesotherthansharesandsharesandotherequitiesthatarenotreportedunderTable1.Table3representstheEUMemberStatescountrybreakdownoftotaldeposits,loans,securitiesotherthanshares,moneymarketfundshares/unitsandsharesandotherequities.AndfinallyTable4referstothecurrencybreakdownoftotaldeposits,debtsecuritiesissued,loansandsecuritiesotherthanshares,bytheotherEUMemberStates'andsomenon-EUcountries'currencies.c)Centralgovernment(closesubstitutesfor)depositliabilitiesandholdingsofcashandsecurities—monthlyseriesForthepurposeofthederivationofeuroareamonetaryaggregates,additionalstatisticalinformationonthemonetaryliabilitiesandholdingsofcashandsecuritiesofthecentralgovernmentarealsoreportedbytheNCBstotheECBonamonthlybasis,asstatedinAnnexVII.Wherethephenomenondoesnotexistorisinsignificant,noreportingisrequiredondeminimisgrounds.InthiscasetheNCBsshouldinformtheECBinadvanceandsend,beforethefirstdatatransmission,thelistofapplicableseriesthatwillberegularlyreported.d)Memorandumitems—OMFIsandNCBs/ECBAsetofmonthlytimeseriesfortheOMFIandNCB/ECBsectorshasbeenidentifiedinAnnexVIIIandAnnexIXasnecessarytomonitorthedevelopmentsofsomeadditionalbreakdownsofthemainMFIs'BSIseries.TheseseriesarereportedtotheECBasmemorandumitemsandareclassifiedintwoblocksaccordingtotheirlevelofrelevance:‘highpriority’memorandumitemsand‘lowpriority’memorandumitems.Wherethephenomenondoesnotexistordataarenotavailable,noreportingisrequired.InthiscasetheNCBsshouldinformtheECBinadvanceandsend,beforethefirstdatatransmission,thelistofapplicableseriesthatwillberegularlyreported.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/296e)MemorandumitemstoderiveweightinginformationforMFIinterestrates—OMFIsmonthlyseriesForthepurposesoftheregularproductionofMFIinterestrate(hereinafter‘MIR’)statistics(20),weightinginformationisnecessarytoaggregatethenationalMIRtoMIRstatisticsfortheeuroarea.ForthispurposeappropriatememorandumitemshavebeenestablishedinAnnexIX,forthoseNCBsthatmaybeinapositiontoprovidetherequiredbreakdowns.StartingwiththereferenceperiodJanuary2003,these(stock)serieswillbereportedwiththesametimelinessasthecorrespondingaggregateseriesincludedinTable1ofRegulationECB/2001/13.5.2.AdjustmentsdataAsstatedinRegulationECB/2001/13,additionalstatisticalinformationisrequiredtoderiveflowsstatistics,andinparticulardataonwrite-offs/write-downsofloansandonpricerevaluationsofsecuritiesarereportedwithamonthlyfrequencybytheNCBstotheECB.Furthermore,thisGuidelinesetsoutadditionaldatarequirementsformonthlyandquarterlyreclassificationadjustmentseriesandforquarterlyrevaluationadjustmentseriestobereportedbytheNCBstotheECB.a)OMFIsandNCBs/ECBmonthlyseriesAsdescribedinRegulationECB/2001/13,Table1AofAnnex1,Part2,asetofmonthlyrevaluationadjustmentseriesonthebalancesheetoftheMFIsectorwillbereported,separatelyforNCBs/ECBandOMFIsbalancesheetdata,totheECB.Inparticular,theseriesreportedinTable1Aas‘minimum’seriesarealsoreportedtotheECBonamonthlybasisforcontrolpurposes,inadditiontotheregularreportingofthecorrespondingbreakdownseries.Inaddition,asetofmonthlyreclassificationseriesisalsoreportedforalltimesseriesincludedunderTable1ofRegulationECB/2001/13,inaccordancewithAnnexX.OnthebasisofthestockdatareportedbytheNCBs,theECBcalculatesthe‘exchangerateadjustment’andtheflowseriesofthefinancialtransactionsfortheMFIBSIs(21).b)OMFIsandNCBs/ECBquarterlyseriesOnthebasisoftherequirementssetoutinthisGuidelineandfollowingthechangestorequirementsforquarterlystockdataintroducedbyRegulationECB/2001/13,asetofquarterlyadjustmentserieshasbeenidentified.Therefore,adjustmentsdataarerequestedforthequarterlyseriesincludedinTable2oftheRegulation,asdescribedinAnnexX.c)Centralgovernmentdeposits,liabilitiesandholdingsofcashandsecurities—monthlyseriesForthepurposeofcompilingflowsstatistics,adjustmentsdataarealsosuppliedonthemonetaryliabilitiesandholdingsofcashandsecuritiesofthecentralgovernmentinaccordancewiththerequirementsestablishedfortheMFIbalancesheetstatistics,asstatedinAnnexX.Eventhoughchangesotherthantransactionsareunlikelytooccur,adjustmentsdatashouldalwaysbereportedwhenthecorrespondingstockseriesareapplicableandareincludedintheregulardatatransmissiontotheECB.d)Memorandumitems—OMFIsandNCBs/ECBmonthlyseriesAsetofmonthlymemorandumitemsadjustmentseriesisreportedbytheNCBs/ECBtotheECBwithreferencetothoseOMFIsandNCB/ECBstockseriesthataredefinedas‘highpriority’memorandumitems.ThesearedescribedindetailinAnnexX.Adjustmentdatashouldalwaysbereportedwhencorrespondingstockdataareapplicableand/oravailable,andwhentheyareincludedintheregulardatatransmissiontotheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/297(20)AccordingtoRegulationECB/2001/18of20December2002concerningstatisticsoninterestratesappliedbymonetaryfinancialinstitutionstodepositsandloansvis-à-vishouseholdsandnon-financialcorporations,OJL10,12.1.2002,p.24.(21)InthecaseoftheECBbalancesheet,theexchangerateadjustmentseriesareprovidedbytheInternalFinanceDirectorateoftheECBinaccordancewithAnnexX.6.DatareportingAllstatisticalreturnscontaintheamountofdataspecifiedintherelevanttablesincludedinRegulationECB/2001/13orinthisGuidelineirrespectiveoftheactualexistenceoftheunderlyingphenomenon,withtheexceptionofmemorandumitemsseries.Thismeansthatifatimeseriesisnotapplicableitisstillreported(inalldatatransmissions)andthevaluesindicatemissingdata(‘–’),asdescribedinSection4.Forexample‘currencyincirculation’for‘OMFIs’reportingmustbesuppliedwithnumericvaluesor‘–’,asappropriate.Theonlyexceptioniswhereawholesectordoesnotexistinwhichcasenodataneedtobeprovidedforthissector(i.e.centralgovernmentseries).6.1.TimelinessThefirstdatareportingaccordingtoRegulationECB/2001/13beginswithmonthlydataforJanuary2003.TheNCBsreporttotheECBthemonthlybalancesheetstockandadjustmentsdataoftheOMFIandtheNCBs/ECBsectors,separatelyidentified,bycloseofbusinessonthefifteenthworkingdayfollowingtheendofthemonthtowhichthedatarelate.QuarterlystatisticsaretransmittedbytheNCBstotheECBbycloseofbusinessonthetwenty-eighthworkingdayfollowingtheendofthemonthtowhichtheyrelate.a)TransitionalprovisionsAccordingtothetransitionalprovisionsfortheapplicationofRegulationECB/2001/13,presentedinitsAnnexV,thenewmonthlystatisticalrequirementsonstockandadjustmentsdata(write-offs/write-downsandpricerevaluations),maybereportedtotheECBwithadelayofafurthermonthfromthecloseofbusinessonthefifteenthworkingdayfollowingtheendofthemonthtowhichthedatarelate.Thesetransitionalprovisionsapplyforatransitionalperiodof12months.Itisnotedthatthisprovisiondoesnotapplytotheassetsideitem‘MMFshares/units’.Duringthetransitionalperiod,forthosemonthlyrevaluationadjustmentsseriesthatwerepreviouslycoveredbyGuidelineECB/2002/5andwerethereforereportedmonthlywiththesametimelinessasstockdata,NCBsarerequiredtosenddata(basedonestimatesoronprovisionalfigures)withthesametimelinessasforthecorrespondingstockseries.Theserieswillbethenrevisedinthefollowingmonthlydatatransmissionwiththeactualdatasentaccordingtothetransitionalprovisions.AsfromthedatatransmissionofFebruary2004,referringtoJanuary2004data,thenewmonthlystatisticalrequirementsonstockandadjustmentsdata,introducedwithRegulationECB/2001/13,willbereportedtotheECBbycloseofbusinessonthefifteenthworkingdayfollowingtheendofthemonthtowhichthedatarelate.6.2.HistoricaldataRegulationECB/2001/13doesnotmakeanyreferencetotheprovisionofhistoricaldataforthenewmonthlyandquarterlyseriesforwhichthereportingstartswithreferencetoJanuary2003data.Stockseries—Regardingthenewmonthlyandquarterlystockseries,thereportingofhistoricaldataissubjecttotheavailabilityofactualdataorbestestimates.Adjustmentseries—AccordingtoAnnexVofGuidelineECB/2002/5andwithreferencetoRegulationECB/1998/16,historicaldataformonthlyadjustmentserieswereprovidedstartingwithdataforJuly1998,withbestestimatesbacktoOctober1997andavailablebackdatafromtheearly1980stoensureconsistencywiththereportingofstockdata.Asforthequarterlyadjustmentseries,whiletheprovisionofhistoricalreclassificationadjustmentdatacouldeasilyfollowthesameplanasthemonthlyadjustmentseries,GuidelineECB/2002/5recognisesthedifficultyinprovidinghistoricalwrite-offs/write-downsandrevaluationadjustmentdatathat,asaconsequence,werereportedonlywhenavailable.Alongtheselinesisdefinedthereportingofhistoricaldataforthenewmonthlyadjustmentseries,previouslyreportedunderthequarterlyscheme.Therefore,thereportingofhistoricaldataenvisagesideallythereportingofdatabacktoSeptember1997.Table4showsthesituationwithrespecttothenewmonthlyandquarterlyrequirementsforeseenbytheRegulationandbythisGuideline,togetherwithanindicationofthetimespanforthereportingofhistoricaldatawhenthesewereavailable.DetailsonthecompilationofflowsstatisticsandonthederivationofnewmonthlyandquarterlyadjustmentdataarereportedinAnnexX.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/298TABLE4Newmonthlyandquarterlyseries:reportingofdatapriortoJanuary2003SeriesStockdataAdjustmentdataNewmonthlyseriesTable1Actualdataorbestesti-matesideallybacktoSeptember1997ActualdataorbestestimatesideallybacktoSeptember1997Centralgovern-mentActualdataorbestesti-matesideallybacktoSeptember1997ActualdataorbestestimatesideallybacktoSeptember1997MemoitemsActualdataorbestestimatesideallybacktoSeptember1997MonthlyseriespreviouslyreportedonaquarterlybasisTable1Actualdataorbestesti-matesideallybacktoSeptember1997ActualdataorbestestimatesideallybacktoOctober1997,andatleastbackto1999forNCBseriesNewquarterlyseriesTable2Actualdataorbestesti-matesideallybacktoSeptember1997ActualdataorbestestimatesideallybacktoOctober1997,andatleastbackto1999forNCBseriesTable3Actualdataorbestesti-matesideallybacktoSeptember1997Table4Actualdataorbestesti-matesideallybacktoSeptember19976.3.Specificdatareportingissuesa)ChangeofdefinitionAsstatedinRegulationECB/2001/13,theseparatebalancesheetcategory‘moneymarketpaper’isremovedandmergedwiththedatacategory‘debtsecuritiesissued’ontheliabilitiessideoftheMFIbalancesheet.Instrumentsclassifiedunderthiscategoryareenteredunder‘debtsecuritiesissued’andallocatedaccordingtotheiroriginalmaturity.AcorrespondingreallocationhasalsobeenmadeontheassetssideoftheMFIbalancesheet.Asaconsequenceofthisreallocation,thedescriptionofthecodevaluesoftheBSIcategoriesof‘debtsecuritiesissued’and‘securitiesotherthanshares’fromthecodelistCL_BS_ITEMhasbeenrevisedtoalsoincludetheitem‘moneymarketpaper’.Thechangeinthedefinitionofthetwocodevalues‘L40’and‘A30’fromthecodelistCL_BS_ITEMwilltakeplaceinFebruary2003,sincethereportingofthetwoitemstogetherwillonlystartfordatawithreferencetoJanuary2003onwards.MoredetailedinstructionsforthereportingofthenewBSI‘debtsecuritiesissuedandmoneymarketpaper’and‘securitiesotherthansharesandmoneymarketpaper’,arepresentedinTable5.ThefirstcolumnindicatesthecodevaluefortherelevantBSI,thesecondcolumnshowsthedescriptionoftheBSI.Thethirdandthefourthcolumnsindicatethevalidityofthecodevaluesandtheirdescription.Forexample,forthecodevalue‘A30’thedefinition‘securitiesotherthanshares’isvaliduntilJanuary2003(withreferencetoDecember2002data),whileasfromFebruary2003fordatawithreferencetoJanuary2003thecorrectdefinitionwillbe‘securitiesotherthanshares(includingmoneymarketpaper)’.Finally,thelastcolumnshowsthespecificreportinginstructionsforeachseriespresented.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/299TABLE5Balancesheetitems—changeindefinition:implementationCodevalueDefinitionValidityReportingUptoAsfromA30SecuritiesotherthansharesDecember2002dataTheitemwillnotbeseparatelyreported.HistoricaldatawillnotbereportedseparatelyasfromdatawithreferencetoJanuary2003(*)Securitiesotherthanshares(includingmoneymarketpaper)AsfromJanuary2003dataTheitemswillbereportedtogether.HistoricaldatawillneedtoberevisedontheoccasionoftheFebruary2003datatransmis-sioninordertobeconsistentwiththenewreportingofcurrentdataA40MoneymarketpaperandMMFshares/unitsDecember2002dataNoreportingasfromFebruary2003.Thereportingofthisitemisdiscontinued.HistoricaldataarealsodiscontinuedandnotrevisedA41MoneymarketpaperDecember2002dataNoreportingasfromFebruary2003.Thereportingofthisitemisdiscontinued.HistoricaldataarealsodiscontinuedandnotrevisedA42MMFshares/unitsNochangesAccordingtoRegulationECB/2001/13,theBSIismovedfrommemorandumitemstoTable1.NochangesindefinitionorinthecodevalueL40DebtsecuritiesissuedDecember2002dataTheitemwillnotbeseparatelyreported.HistoricaldatawillnotbereportedseparatelyasfromdatawithreferencetoJanuary2003(*)Debtsecuritiesissued(includingmoneymarketpaperissued)AsfromJanuary2003dataTheitemswillbereportedtogether.HistoricaldatawillneedtoberevisedontheoccasionoftheFebruary2003datatransmis-sioninordertobeconsistentwiththenewreportingofcurrentdataL50MoneymarketpaperissuedDecember2002dataNoreportingasfromFebruary2003.Thereportingofthisitemisdiscontinued.Historicaldataarealsodiscontinuedandnotrevised(*)TheseriesreportedaccordingtoRegulationECB/1998/16withreferencetotheperioduptoDecember2002aretemporarilystoredbytheMoneyandBankingStatisticsDivision(MBSD)intheinternaldatabase.b)FromquarterlyreportingtomonthlyreportingOneofthechangesintroducedbyRegulationECB/2001/13concernsthereportingonamonthlybasisofsomeBSIseriesthatwerepreviouslyreportedonaquarterlybasisaccordingtoRegulationECB/1998/16.Fortheseriessubjecttoachangeinthereportingtimeliness,someadditionalinstructionsareprovidedinTable6.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/300RegardingthereportingofhistoricaldataandrevisionstoperiodspriortoJanuary2003,theseshouldalwaysbesentasmonthlyseries.Therevisionsconcerningthequarterlyseriesshouldbesentasmonthlydatawithreferencetothelastmonthofthequartertowhichtheyrefer,usingthemonthlyserieskeys.AsforthereportingofhistoricaldatapriortoJanuary2003,thesearereportedonavoluntarybasiswhenavailableandflaggedasappropriatethroughtheuseoftheobservationstatusandobservationcommentattributes(22).Historicaldatathataretheresultofestimatesbasedonasubsampleofreportinginstitutionsoronapartialsetofinstrumentsand/orcounterpartiescanbesentasestimatesandappropriatelyflagged.Inthiscase,adescriptionofthemethodsofestimationshouldalsobeprovidedontheoccasionofthefirstdatatransmission.Onthecontrary,ifthehistoricalmonthlyseriescanonlybederivedthroughtheuseoftimeseriestechniques,theywillbederiveddirectlybytheMBSDanddonotneedtobereportedbytheNCBs.TABLE6Balancesheetitems—changeintimeliness:implementationforstockdataNewmonthlyseriesTimelinessValidityReporting(*)UptoAsfromPreviouslyreportedonaquarterlybasisQDecember2002dataRevisions:reportedusingthemonthlyserieskeyswithrefer-encetothelastmonthofthequartertowhichthedatarefer(*)MAsfromJanuary2003dataHistoricaldata:reportingofmonthlydatasubjecttotheiravailabilityAdditionalbreak-downsofnoneformerquarterlyseriesnoneDecember2002dataMAsfromJanuary2003dataHistoricaldata:reportingofmonthlydatasubjecttotheiravailabilityNewstatisticalre-quirementsnoneDecember2002dataMAsfromJanuary2003dataHistoricaldata:reportingofmonthlydatasubjecttotheiravailability(*)Notes.Revisions:revisionstodatapriortoJanuary2003thatwerepreviouslyreportedonaquaterlybasis.Historicaldata;monthlydatafortheperiodpriortoJanuary2003forwhichnospecificrequirementismadeinRegulationECB/2001/13.6.4.ValidationrulesInaccordancewiththeminimumstandardsforthestatisticalreportingrequirementsoftheECB,aspresentedinAnnexIVtoRegulationECB/2001/13,twogeneralcheckingareashavebeenidentified.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/301(22)Valuesthataretheresultofestimationshouldbesentwithanobservationstatus(OBS_STATUS)attribute‘E’,andwithanobservationcomment(OBS_COM)describingthedetailsoftheestimationprocedure.Thefirstreferstolinearrelations,forwhichthemathematicalresultmustholdandbemaintainedateverytransmission.Accordingly,allthelinearconstraintsbetweentheBSIsmustbefulfilled(balancesheetsmustbalance,subtotalsmustadduptototalsandtheyshouldnotexceedthevalueofthetotalseries).Whenthedatadonotfulfiloneormoreequationsimposed,NCBswillbeaskedtocheckandrevisetheirdata.TheECBmaintainsanddistributestotheNCBstablescontainingtheequationsusedforthelinearchecks.Thesecondfocusesonqualitativechecks,theresultsofwhichmayrequireinvestigationbyNCBs.Inparticular,foreachBSItheabsoluteandthepercentage(23)changesbetweenintertemporalvaluesmayidentifyoutliersorbreaksinthetimeseriesastheyareregularlymonitoredbytheECB.Thereportingofzerovalues,negativevaluesandmissingvaluesisalsomonitoredonaregularbasis.NCBsmaybeaskedtogivewrittenexplanationsonthefindingsofthequalitychecks.ThetwosetsofchecksareimplementedbytheECBaspartoftheregulardatareceptionprocedures.7.RevisionpolicyNCBsmayhavetorevisethedatareferringtothepreviousreferencemonth(ordinaryrevisions).Inaddition,revisionsarisingfrom,forexample,mistakes,reclassifications,improvedreportingprocedures,etc.,andreferringtodatapriortothepreviousreferencemonth(exceptionalrevisions)(24)mayalsooccur.TheMoneyandBankingStatisticsCompilationGuide(25)setstheprinciplestowhichtherevisionpolicyshouldconform.Inparticular:a)NCBsshouldnotsystematicallyrevisethedatafortheperiodpriortothepreviousreferencemonth.Shouldsuchrevisionshowevertakeplace,theyaredefinedasexceptionalrevisionsandtheECBwillrequireanexplanatorynote;b)ingeneral,significantrevisionsnotduetogrossinguportominorroutinerevisionsaretobeexplainedtotheECBbymeansofexplanatorynotes;c)intransmittingreviseddata,NCBsmusttakeintoconsiderationtheestablishedtimelinessofregularreportingsoasnottoclashwiththeregularproductionperiod.Exceptionalrevisionsshouldbetransmittedonlyoutsidetheregularproductioncycle;d)ingeneralexceptionalrevisionswillonlybetakenonboardifsatisfactoryexplanationsareprovided.Inadditiontotheabove,inviewoftheneedtoensureagoodbalancebetweenthequalityofmonetarystatisticsandtheirstability,andinordertoenhancetheconsistencybetweenthemonthlyandthequarterlyreturns,itisrecommendedthatexceptionalrevisionstothemonthlydataaresubmittedatthetimeofthesubmissionofthequarterlyreturns.Itmustbenotedthat,whenexceptionalandordinaryrevisionsandupdatesarereportedinthesamedatafile,alldataareprocessedsimultaneously.Otherwise,ifexceptionalrevisionsarereportedseparatelyduringtheproductionperiod,afterupdatesandordinaryrevisionshavebeentransmitted,theECBmaydecidetopostponetheprocessingandstorageofthesedatauntilaftertheproductionperiod.Infact,althoughtheECBistechnicallycapableofprocessingdatafiles(containingexceptional/ordinaryrevisionsand/orupdates)assoonastheyarriveatitsgateway,exceptionalrevisionswhichcomeinduringtheproductionperiodmayhampertheregulardataprocessingandsodelaythewholeprocessofproducingeuroareaaggregates.However,ifincomingexceptionalrevisionscouldimprovethesignificanceofthedataattheeuroarealevel,orcorrectnotablemistakes,theserevisionsmayalsobeacceptedduringtheproductionperiod.8.ReturninformationtoNCBTheECBmaintainsanddistributestotheNCBstablesdescribingthestatisticalseriesthatwillbereturnedtotheNCBs.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/302(23)Nottobeappliedtoitemswhichdenotezero.Forthese,thedifferenceapplies.(24)Definedasrevisionsappliedtovaluesrelatedtoaperiodpriortothemonthpriortothecurrentreferencemonth.(25)EuropeanMonetaryInstitute,MoneyandBankingStatisticsCompilationGuide–—GuidanceprovidedtoNCBsforthecompilationofmoneyandbankingstatisticsforsubmissiontotheECB,April1998.ANNEXXIVGROSSING-UPPROCEDURESThecutting-off-the-tail1.AccordingtoRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2),theactualreportingpopulationforthecompilationofeuroareamoneyandbankingstatisticsistheentirepopulationofthemonetaryfinancialinstitutions(MFIs).Inaddition,Article2(2)oftheRegulationstates:‘[NCBs]maygrantderogationstosmallMFIs,providedthattheMFIswhichcontributetothemonthlyconsolidatedbalancesheetaccountforatleast95%ofthetotalMFIbalancesheetintermsofstocks,ineachparticipatingMemberState.NCBsshallcheckthefulfilmentofthisconditioningoodtimeinordertograntorwithdraw,ifnecessary,anyderogationwitheffectfromthestartofeachyear’.Accordingly,theaggregatedbalancesheetofthoseMFIsthataresubjecttofullreportingrequirementsforthepurposesofeuroareamoneyandbankingstatisticsmustrepresent,asaminimum,95%ofthetotalaggregatedbalancesheetoftheMFIsectorasawholeineachMemberState.2.Nationalcentralbanks(NCBs)thatdecidetorelievesmallMFIsoffullreportingrequirementscollect,asaminimum,annualdatarelatingtothetotalbalancesheetsothattheycanmonitorwhethersuchMFIsstillfulfilthecriterionmentionedinArticle2(2).Thetotalbalancesheetamountiscalculatedonagrossbasis.InconsistenciesacrosstheEuropeanUnioninthedefinitionofthebalancesheettotalcausedbydifferencesinaccountingprinciplesarenotexpectedtobesignificantandareexpectedtodiminishovertime.Grossingupfornon-fullreportingMFIs3.ToensurethequalityoftheeuroareaMFIbalancesheetstatistics,NCBsgrossupto100%coverageforthenon-fullreportingMFIsinthecompilationofthemonthlyandquarterlyMFIbalancesheetdatareportedtotheEuropeanCentralBank.Minimumstandardsforgrossingup4.Theprocedureforgrossingupto100%coverageischosenbytheNCBs,provideditfulfilsthefollowingminimumstandards:—Formissingbreakdownsdata(i.e.individualitemsofthebalancesheetnotreportedbysmallMFIs),estimatesarederivedbyapplyingratiosbasedontheentirereportingpopulationoronasubsetconsideredtobemorerepresentativeofthe‘tail’.Wherethebreakdownsdataareavailable,butwithalongerdelayoratalowerfrequency,reporteddataarecarriedforwardintothemissingperiod(s)by1)repeatingthedatawhentheresultshaveproventobeadequate;or2)applyingappropriatestatisticaltechniquesifnecessaryduetoanytrendgrowthrateordevelopmentofseasonalpatterns(i.e.wherethesephenomenawouldotherwiseresultintheinclusionofnewobservationsgivingrisetoalargeupwardordownwardrevisioninthetimeseries).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/303(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.ANNEXXVSTATISTICSONTHERESERVEBASESpecificationofdataMonthlystatisticsontheaggregatedreservebase,brokendownaccordingtotypeofliability,arecalculatedasend-monthstocksinaccordancewiththecategoriessetoutinRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2).Datatoproducethesestatisticsaredrawnfromthedatathatcreditinstitutionssubjecttominimumreserverequirementssubmittonationalcentralbanks(NCBs).Forthispurpose,NCBsreporttotheEuropeanCentralBank(ECB),onamonthlybasis,thefollowingdata,asreportedbythecreditinstitutionstotheminthecontextoftheminimumreservesystemoftheEuropeanSystemofCentralBanks(ESCB):TotalreservebaseLiabilitiestowhichapositivereservecoefficientisappliedLiabilitiestowhichazeroreservecoefficientisappliedDeposits(over-night,withanagreedmaturityofupto2yearsandredeemableatnoticeofupto2years)Debtsecuritieswithanagreedmaturityofupto2yearsDepositswithanagreedmaturityofover2yearsandredeemableatnoticeofover2yearsReposDebtsecuritieswithanagreedmaturityofover2years(*)Liabilitiesvis-à-visothercreditinstitutionssubjecttotheESCB'sminimumreservesystem,theECBandNCBsoftheparticipatingMemberStatesareexcludedfromthereservebase.Ifacreditinstitutioncannotprovideevidenceoftheamountofitsissuesofdebtsecuritieswithamaturityofuptotwoyearsheldbytheinstitutionsmentionedabove,itmayapplyastandardiseddeduction,definedbytheECB,totheoutstandingamountoftheseliabilities.(*)Inthecaseofdebtsecuritieswithanagreedmaturityofovertwoyears,theamountsalsoincludetheamountsofsecuritiesheldbyothercreditinstitutionssubjecttoreserverequirements,bytheECBorbyNCBsoftheparticipatingMemberStates.Withrespecttothe(quarterly)limitedreportingofthereservebaseofsmallcreditinstitutions,thelatestend-quarterdataareusedthreetimesinthemonthlydatareportedbytheNCBstotheECB.ThestatisticalrequirementsconcernthedatatransmittedbythecreditinstitutionstoNCBsinthecontextoftheESCB'sminimumreserverequirements.Theitemsrefertotheamounts,asreportedbythecreditinstitutionstotheNCBs,whichhavebeenusedinthecalculationofeachinstitution'sreservebase.a)Liabilitiestowhichapositivereservecoefficientisapplied:a.1)deposits(overnightdeposits,depositswithanagreedmaturityofuptotwoyears,depositsredeemableatnoticeofuptotwoyears);a.2)debtsecuritieswithanagreedmaturityofuptotwoyears.DatareportedtotheECBondebtsecuritiesissuedbycreditinstitutionsa.2)correspondtothetrueamountincludedinthereservebase,asreportedtoNCBsbycreditinstitutions.Dataondebtsecuritiesa.2)thereforecomprise:—theamountofdebtsecuritieswithanagreedmaturityofuptotwoyearsissuedbycreditinstitutions,withastandardiseddeduction,definedbytheECB,inthecasethatcreditinstitutionshavenotgivenproofofholdingsofownsecurities,sothatthemacroratiohasbeenapplied,orOfficialJournaloftheEuropeanUnionEN26.9.2003L241/304(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.—theamountofdebtsecuritieswithanagreedmaturityofuptotwoyearsissuedbythecreditinstitutions,adjustedbythetrueamountofthecreditinstitutions'(andESCB's)holdingsofdebtsecuritieswithanagreedmaturityofuptotwoyearsissued,inthecasethatcreditinstitutionshavepresentedproof.b)Liabilitiestowhichazeroreservecoefficientisapplied:b.1)deposits(depositswithanagreedmaturityofovertwoyears,depositsredeemableatnoticeofovertwoyears);b.2)repos;b.3)debtsecuritieswithanagreedmaturityofovertwoyears.Theamountsreportedfor‘debtsecuritieswithanagreedmaturityofovertwoyears’alsoincludetheamountsofdebtsecuritiesheldbyothercreditinstitutionssubjecttoreserverequirements,bytheECBorbyNCBsoftheparticipatingMemberStates.c)Lump-sumallowanceappliedbycreditinstitutionssubjecttominimumreserverequirementsCodingstructureForthepurposesofthetransmissionofreservebasestatisticstotheECB,certaincodeshavebeendefinedandaddedtothosedescribedinAnnexXIII:a)Forthereportingsectorthecode‘R’,includedinthecodelistCL_BS_REP_SECTOR,isusedtodefinethecreditinstitutionssubjecttominimumreserverequirements(3).b)Therelevantcounterpartysectorincludesallthe‘otherMFIs’thatarenotcreditinstitutionssubjecttominimumreserverequirements(4),allthe‘non-MFIs’(generalgovernmentandotherresidentsectors)andtherestoftheworld.Thecode‘3000’fromthecodelistCL_BS_COUNT_SECTORisusedtorepresentthisbalancesheetcounterpartysector.c)Nogeographicalbreakdownisrequestedforthecounterpartyarea.Thecode‘A1’for‘world’,fromthecodelistCL_COUNT_AREA,isusedhere.d)ThreecodesincludedinthecodelistCL_BS_ITEMaredefinedspecificallyforthebalancesheetitems(BSI)usedforreservebasestatisticsbutnotforBSIstatisticsandforthelump-sumallowance.Code‘L2A’for‘depositswithagreedmaturityanddepositsredeemableatnotice’,code‘L2B’for‘overnightdeposits,depositswithagreedmaturityanddepositsredeemableatnotice’,andcode‘LSA’for‘lump-sumallowanceappliedbycreditinstitutionssubjecttominimumreserverequirements’areusedhere.e)Nocurrencybreakdownisrequested,andthereforethecode‘Z01’(allcurrenciescombined)fromthecodelistCL_CURRENCYisused.f)Dataarereportedineuroandthecode‘E’fromthecodelistCL_SERIES_DENOMisused.TablesRR/1andRR/2intheAppendixshowtheseriestobereportedforthereservebasestatistics.RegularreportingofthedataThereservebasestatisticscomprisesixtimeseriesforthecreditinstitutions,referringtomonth-endstocksfigurestobetransmittedtotheECB,atamonthlyfrequency,atthelatestbytheseventeenthworkingdayfollowingtheendofthereferencemonth,viathe‘E9’electronicnetwork.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/305(3)Thereportingsectorusedhereissmallerthantheothermonetaryfinancialinstitutions(MFIs)sector,sinceotherMFIsnotsubjecttominimumreserverequirementsarenotincluded.(4)TheNCBs,theECBandcreditinstitutionssubjecttominimumreserverequirementsareexcludedfromthecounterpartysectorfortheeuroarea.Creditinstitutionsinthetail(i.e.thoseexemptfromfullmonthlyreporting)reportalimitedbreakdowntotheNCBsonaquarterlybasis.Forthesetailcreditinstitutions,simplifiedreservebasestatisticsforthethree(one-month)reservemaintenanceperiodsareused,andtheNCBswillincludedatafortailcreditinstitutionsaccordingtotheirreportingtimetable(5).RevisionpolicyRevisionsbythereportinginstitutionstothestatisticsonthereservebaseandonthereserverequirementsforaspecificmaintenanceperiodareallowedonlywhentheyoccurbythefourteenthcalendardayofthemonthfollowingthemonthwithinwhichthemaintenanceperiodstarted(6).Revisionsbythereportinginstitutionstothereservebase/reserverequirementsthatoccurafterthefourteenthcalendardayofthemonthfollowingthemonthwithinwhichtherelevantmaintenanceperiod(laterevisions)startedshouldnotleadtorevisionstothestatisticsonthereservebaseandonthereserverequirements.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/306(5)TheNCBsusethequarterlyreservebasedatafromthecreditinstitutionsinthetailforthemonthlyfiguresreportedtotheECBinthethreedatatransmissionsfollowingtheirrelease.(6)OrontheprecedingNCBbusinessdayifthefourteenthcalendardayisnotanNCBbusinessday.‘NCBbusinessday’shallmeananydayonwhichaparticularNCBofaparticipatingMemberStateisopenforthepurposeofconductingESCBmonetarypolicyoperations.AppendixTABLERR/1SerieskeysformonthlyBSIdatarequiredtocompilestatisticsonthereservebaseBalancesheetitemsWorldNotallocatedOtherMFIsoftheparticipatingMemberStatesnotsubjecttoRRs(1),non-MFIsoftheparticipatingMemberStatesandrestoftheworldLIABILITIES9.Deposits(allcurrencies)9.1.OvernightR19.2.Withagreedmaturity—upto2years9.3.Redeemableatnotice—upto2years9.Deposits(allcurrencies)9.2.Withagreedmaturity—over2yearsR29.3.Redeemableatnotice—over2years9.4.RepurchaseagreementsR311.Debtsecuritiesissued(allcurrencies)upto2yearsR4over2years(2)R5(1)Reserverequirements(2)Debtsecuritiesissuedwithanagreedmaturityofovertwoyearsalsoincludetheamountsofsecuritiesheldbyothercreditinstitutionssubjecttoreserverequirements,bytheEuropeanCentralBankorbynationalcentralbanksoftheparticipatingMemberStatesTABLERR/2SerieskeysformonthlyBSIdatarequiredforcontrolpurposesA.DomesticNotallocatedLump-sumallowanceR6OfficialJournaloftheEuropeanUnionEN26.9.2003L241/307ANNEXXVIDATANECESSARYTOCALCULATETHEEUROAREA-WIDEMACRORATIOSpecificationofdataOnthebasisofthebalancesheetssubmittedbytheindividualreportingmonetaryfinancialinstitutions(MFIs)tothenationalcentralbanks(NCBs),theNCBscanobtaindataconcerningtheaggregatedbalancesheetofcreditinstitutionssubjecttominimumreserverequirements(RegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2)).Forthepurposeofthecalculationoftheeuroarea-widemacroratio,theNCBsreportthefollowingend-monthstatisticstotheEuropeanCentralBank(ECB)onamonthlybasis:—theoutstandingamountof‘debtsecuritiesofuptotwoyears’agreedmaturity'issuedbycreditinstitutions,—creditinstitutionholdingsof‘securitiesotherthansharesofuptotwoyears’agreedmaturity'issuedbydomesticandbyothereuroareaMFIs.Forthecreditinstitutionsinthetail(i.e.thosesmallinstitutionswithaderogationfromfullmonthlyreporting),thegrossing-upproceduresdescribedinAnnexXIVareusedwhereapplicable.CodingstructureThecodingstructureforthepurposeofthetransmissionofthetimeseriestotheECBfollowsthestructuredefinedinAnnexXIIIandusedforthetransmissionofbalancesheetitems(BSI)data.Inparticular,thefollowingcodesareusedtodefinethethreetimeseries:a)thereportingsectorforthethreetimeseriestobereportedis‘creditinstitutionssubjecttominimumreserverequirements’andiscodedwiththevalue‘R’fromthecodelistCL_BS_REP_SECTOR;b)for‘debtsecuritiesissueduptotwoyears’and‘securitiesotherthansharesofuptotwoyears’agreedmaturity'thevalue‘L’fromthecodelistCL_BS_MATURITY_ORIGisusedasthematuritybreakdowncode;c)toensureconsistencywiththeestablishedserieskeysforBSIreporting,theitemontheassetssideisreportedseparatelyfordomesticandothereuroareacounterpartyareas.Thevalues‘U6’and‘U5’fromthecodelistCL_COUNT_AREAareused.Theitemontheliabilitiessideisreportedwithnodistinctionforthecounterpartyarea,andthevalue‘A1’for‘world’isused;d)nocurrencybreakdownisrequested,andthereforethecode‘Z01’(allcurrenciescombined)fromthecodelistCL_CURRENCYisused;e)dataarereportedineuroandthecode‘E’fromthecodelistCL_SERIES_DENOMisused.Thetable‘creditinstitutions/macroratio’intheAppendixshowsthethreetimeseriestobereported.RegularreportingofthedataThethreetimeseriesforthecreditinstitutions,referringtomonth-endstocksfigures,aretransmittedtotheECBatamonthlyfrequencybycloseofbusinessonthelastworkingdayofthemonthfollowingthereferenceperiod.TheseriesneedtobetransmittedeveniftherelatedBSIsarenotapplicableintheMemberState,inordertoallowaconsistenttreatmentoftheitemsintheframeworkoftheconsolidatedbalancesheet(3).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/308(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.(3)Thecorrectreportingofnon-applicableBSIsisoutlinedinAnnexXIII.AppendixTABLECreditinst./macroratioSerieskeysformonthlyBSIdata.DatarequiredtocompilethemacroratioBalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovern.OtherresidentsectorsGeneralgovern.OtherresidentsectorsCentralgovern.Othergeneralgovern.Centralgovern.Othergeneralgovern.LIABILITIESCurrencyincirculationDeposits(allcurrencies)Deposits(euro)OvernightWithagreedmaturityRedeemableatnoticeRepurchaseagreementsDeposits(foreigncurrencies)OvernightWithagreedmaturityRedeemableatnoticeRepurchaseagreementsMMFshares/unitsDebtsecuritiesissued(allcurrencies)upto2yearsCapitalandreservesMR1RemainingliabilitiesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/309BalancesheetitemsA.DomesticB.OtherparticipatingMemberStatesC.RestoftheworldD.NotallocatedMFIsNon-MFIsMFIsNon-MFIsGeneralgovern.OtherresidentsectorsGeneralgovern.OtherresidentsectorsCentralgovern.Othergeneralgovern.Centralgovern.Othergeneralgovern.ASSETSCash(allcurrencies)LoansSecuritiesotherthanshares(allcurrencies)upto2yearsMR2MR3SharesandotherequityFixedassetsRemainingassetsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/310ANNEXXVIILISTOFMONETARYFINANCIALINSTITUTIONSGUIDELINESFORREPORTINGUPDATESIntroduction1.Theseguidelinesprovideinformationonthecollection,validationanddisseminationoftheListofmonetaryfinancialinstitutions(‘MFIs’).TheListofMFIsisacompilationofinstitutionsreflectingthenationalMFIsectorsoftheEuropeanUnion(EU)MemberStates.AdhocupdatestothelistofMFIs2.AdhocupdatesaremandatoryandtakeplaceiftherearechangesintheMFIsector,i.e.aninstitutionjoinstheMFIsector(‘joiner’)oranexistingMFIleavestheMFIsector(‘leaver’).3.AdhocupdatesarealsomandatorywherethereareanychangesinattributesofexistingMFIs.4.AninstitutioncanjointheMFIsectorforanyofthefourreasonsbelow:—theestablishmentofanMFIastheresultofamerger,—theestablishmentofnewlegalentitiesastheresultofthedivisionofanexistingMFI,—theestablishmentofanewMFI,—achangeinthestatusofapreviousnon-MFI,suchthatitbecomesanMFI.5.AninstitutioncanleavetheMFIsectorforanyofthefivereasonsbelow:—theinvolvementofanMFIinamerger,—thepurchaseofanMFIbyanotherinstitution,—thedivisionofanMFIintoseparatelegalentities,—achangeinthestatusofanMFI,suchthatitbecomesanon-MFI,—theliquidationofanMFI.6.TransmissionofadhocupdatesoftheMFIsectorismandatory,bothtoensurefullconsistencywiththeeligiblecounterpartiesformonetarypolicyoperations(hereinafter‘MPEC’)andforthemonthlyreleaseoftheListofMFIsontheEuropeanCentralBank's(ECB's)website.7.Whenreportinganewinstitutionoraninstitutiontobemodified,allmandatoryvariablesshouldbecompleted.8.WhenreportinganinstitutionleavingtheMFIsector(whichisnotpartofamerger)thefollowinginformationshouldbereportedasaminimum:thetypeofrequest(i.e.delete)andtheidentificationcodeoftheMFI(i.e.the‘mfi_id’variable).MFIidcodereallocation9.Nationalcentralbanks(NCBs)shouldnotreallocateMFIidcodesofdeletedMFIstonewMFIs.10.Intheeventthatthiscourseofactionisunavoidable,thefollowingprocedureshouldbefollowed:i)theupdatewiththereallocatedidcodeshouldbetransmittedviatheN13DataExchangeSystem.Asreallocatingidcodeswillviolateavalidationcheck,theNCBwillbeinformedthroughanacknowledgementthattheupdatehasbeenrejected.However,theinformationrelatedtotheupdatewillbekeptinaseparatedatastore;OfficialJournaloftheEuropeanUnionEN26.9.2003L241/311ii)inparallelwiththeabovementionedtransmission,anexplanationoftheMFIidreallocationshouldbesenttotheECBviatheN13Cebamailaccount;pleasestateinthesubjectheader‘MFIreallocation’.DetailsofthereasonforthereallocationincludingtheIREFnumberofthefiletransmittedshouldbesentaspartoftheexplanation;iii)subjecttotheacceptanceoftheexplanation,theECBwillmanuallyimplementtheupdateandsendanacknowledgementtotheNCBviaCebamail;iv)iftheexplanationisnotdeemedacceptable,theupdatewillnotbeimplementedintheMFIdataset;theECBwillsendtheNCBamessageviaCebamailwithanexplanationfortherefusal;v)ifCebamailisnotavailable,theexplanationshouldbesentviathestandarde-mailaddress(stateinthesubjectheader‘MFIre-allocation’)usedforsendingMFI-relatedqueriestotheECB:mfi.hotline@ecb.int.TheECBwillcommunicateviae-mailwithNCBsforprocedures(iii)and(iv)above.Variablestransmitted11.ThetablebelowoutlinesthevariablesthatarecollectedfortheListofMFIsandwhethertheyaremandatoryorotherwise.Pleaserefertothesectionon‘Validationchecks’belowforfurtherdetailsabouteachvariable.Notethatunlessexplicitlystatedotherwise,theterm‘mergers’referstodomesticmergeractivity.StatusVariablenameDescriptionMandatoryobject_requestThetypeofMFIupdatesent.Canbeoneoffourpredefinedvalues:‘mfi_req_new’,‘mfi_req_mod’,‘mfi_r-eq_del’or‘mfi_req_merger’Mandatorymfi_idTheuniqueidentificationcodeoftheMFI.Comprisedoftwoparts:‘host’and‘id’Mandatory:whenpartofidentificationcodehostThecountryofregistrationoftheMFI,givenasatwo-charactercountryISOcodeMandatory:whenpartofidentificationcodeidTheidentificationcodefortheinstitution(withoutthe‘host’two-characterISOcountrycodeasaprefix)MandatorynameThefullregistrationnameoftheMFIMandatory:for‘new’and‘mod’requestsaddressThelocationdetailsoftheMFI.Comprisedoffourparts:‘address’,‘box’,‘code’and‘city’Mandatory:for‘new’and‘mod’requestspostal_addressThenameofthestreetandthenumberofthebuildingMandatory:for‘new’and‘mod’requestspostal_boxThepostofficeboxnumberMandatory:for‘new’and‘mod’requestspostal_codeThepostcodeMandatory:for‘new’and‘mod’requestscityThecityoflocationOfficialJournaloftheEuropeanUnionEN26.9.2003L241/312StatusVariablenameDescriptionMandatory:for‘new’and‘mod’requestscategoryIndicatesthetypeofMFI.Thiscanbeoneoffourpredefinedvalues:centralbank,creditinstitution,moneymarketfundorotherinstitutionMandatory:for‘new’and‘mod’requestsreportIndicateswhethertheMFIreportsmonthlybalancesheetstatisticsornot.Canbeoneoftwopredefinedvalues:trueorfalseNon-mandatoryorder_rIndicatesthedesiredorderofthelistofMFIsiftheEnglishalphabeticalorderisnotapplicableMandatoryforforeignbrancheshead_of_branchIndicatestheMFIisaforeignbranch.Canhaveoneofthreevalues:‘non_eu_head’,‘eu_non_mfi_head’or‘eu_mfi_head’Mandatoryforforeignbranchesnon_eu_headTheheadofficeisnon-EUresident.Comprisedoftwoparts:‘host’and‘name’Mandatoryforforeignbrancheseu_non_mfi_headSpecifiestheheadofficeisEUresidentandisnotanMFI.Comprisedoftwoparts:‘non_mfi_id’and‘name’Mandatoryforforeignbrancheseu_mfi_headSpecifiestheheadofficeisEUresidentandisanMFI.Valueforthisvariableiscomprisedof‘mfi_id’Mandatoryformergersmfi_req_mergerSpecifiesthatmergerinformationisbeingsentMandatoryformergerssubmergerUndereach‘submerger’,institutionssharingthesame‘date’oflegaleffectofmergeractivityshouldbereported.Comprisedoffourparts:‘date’,‘comment’,‘involved_mfi’and‘involved_non_mfi’Mandatoryforcross-bordermergersinvolved_mfiSpecifiesthatanMFIisinvolvedinacross-bordermerger.Valueforthisvariableiscomprisedof‘mfi_ref’Mandatoryformergersinvolved_non_mfiSpecifiesthatanon-MFIisinvolvedinthemerger.Valueforthisvariableiscomprisedof‘non_mfi_obj’Mandatoryforcross-bordermergersmfi_refDetailsofanMFIinvolvedinacross-bordermerger.Comprisedoftwoparts:‘mfi_id’and‘name’Mandatoryformergersnon_mfi_objDetailsofanon-MFIinvolvedinamergerwithanMFI.Comprisedoftwoparts:‘non_mfi_id’and‘name’Mandatoryformergersnon_mfi_idDetailsofanon-MFIinvolvedinamergerwithanMFI.Comprisedoftwoparts:‘host’and‘id’.FivecharactersinlengthOfficialJournaloftheEuropeanUnionEN26.9.2003L241/313Mergerrequests12.Severalexamplesaregivenbelowofthevariablestousetoreportbothdomesticandcross-bordermergers,betweenanMFIandotherMFI(s)/non-MFI(s).Scenariosinvolvingboththesamedatesanddifferentdatesoflegaleffectofmergeractivityarealsoindicated.Notethatthesituationsbelowaresamplesanddonotreflectanexhaustivelistofallpossiblemergerscenarios.Furthermore,theresultspecifiedforasituationisonlyoneofmanypossibleoutcomesforthattypeofmerger.13.The‘ExchangeSpecificationfortheN13PhaseIIDataExchangeSystem’(seethesectionon‘Reference’below)shouldbereferredto,forappropriateguidelinesontheXMLreportingscheme.Ref.SituationMergervariablestousetoreportsituation1DomesticmergerbetweentwoMFIsResult:ThelicencesofMFI-1andMFI-2arewithdrawn.Anewinstitution(MFI-3)isestab-lishedfromthemerger.Thereisonedateoflegaleffectforthismerger(date-1)Mfi_req_mergerSubmergerdate(date-1)mfi_req_del(MFI-1)mfi_req_del(MFI-2)mfi_req_new(MFI-3)2DomesticmergerbetweenthreeMFIsResult:MFI-1andMFI-2areinvolvedinmergeractivityondate-1,withtheconsequencethatthelicenceofMFI-2iswithdrawn.MFI-1thenmergeswithMFI-3ondate-2.MFI-1changesitsnameandthelicenceofMFI-3iswithdrawnNote:Indate-1,MFI-1isreportedasamodifi-cation,eventhoughtherewerenoattributechangesMfi_reqmergerSubmergerdate(date-1)mfi_req_mod(MFI-1)mfi_req_del(MFI-2)submergerdate(date-2)mfi_req_mod(MFI-1)mfi_req_del(MFI-3)3Domesticmergerbetweentwoinstitutions,anMFIandanon-MFIResult:MFI-1changesitsname.Thereisonedateoflegaleffectforthismerger(date-1)Note:Thechangeinthenon-MFIisnotreported,onlytheidentificationdetailsmfi_req_mergersubmergerdate(date-1)mfi_req_mod(MFI-1)involved_non_mfinon_mfi_objnon_mfi_id4Cross-bordermergerbetweentwoMFIs(MFI-1incountryXandMFI-2incountryY),withresultingMFIlocatedincountryXResult:ThelicencesofbothMFI-1andMFI-2arewithdrawn.Anewinstitution(MFI-3)isestablishedfromthemerger,incountryX.Dateoflegaleffectisdate-1Note:Inacross-bordermerger,therequestsfromallcountriesinvolvedmustbereceivedbeforethemergerinformationisimplemented.Untilthen,eachrequestresideswiththestatusof‘incomplete’inthesystemCountryXsendsthisrequest:mfi_req_mergersubmergerdate(date-1)mfi_req_del(MFI-1,countryX)mfi_req_new(MFI-3,countryX)involved_mfimfi_ref(MFI-2,countryY)CountryYsendsthisrequest:mfi_req_mergersubmergerdate(date-1)mfi_req_del(MFI-2,countryY)involved_mfimfi_ref(MFI-1,countryX)mfi_ref(MFI-3,countryX)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/314Frequencyoftransmission14.TransmissionofadhocupdatestotheECBshouldbeeffectedassoonasthechangesintheMFIsectoroccur.Transmissionmediumandfileformat15.AdhocupdatesshouldbetransmittedinXMLformat,viatheN13DataExchangeSystem.16.IntheeventoffailureoftheN13DataExchangeSystem,updatesshouldbetransmittedinXMLformatviatheN13Cebamailaccount.17.ForfulldetailsoftheN13DataExchangeSystemfortransmissionofMFIupdates,pleaserefertothe‘ExchangeSpecificationfortheN13PhaseIIDataExchangeSystem’document(seethesectionon‘Reference’below).ValidationchecksThefollowingdatavalidationchecksshouldbecarriedoutbeforetransmittingMFIupdatestotheECB.AllupdatesreceivedbytheECBwhichpassthevalidationchecksareautomaticallyimplementedintheMFIdataset.Generali)Allmandatoryvariablesarecompleted.ii)Valuesforthevariable‘object_request’areoneoffourpredefinedtypes:—‘mfi_req_new’(specifiesthatinformationonanewMFIisgiven),—‘mfi_req_mod’(specifiesthatinformationonmodificationstoanexistingMFIisgiven),—‘mfi_req_del’(specifiesthatinformationonanexistingMFItobedeletedisgiven),—‘mfi_req_merger’(specifiesthatinformationoninstitutionsinvolvedinamergerisgiven).Identificationcodeiii)Thevariable‘mfi_id’iscomprisedoftwoseparateparts,a‘host’variableandan‘id’variable.Thevaluesforthetwopartscombinedshouldensurethe‘mfi_id’isuniqueforthatMFI.The‘mfi_id’istheprimarykeyfortheMFIdataset.iv)Thevalueforthevariable‘host’foranMFI(whenpartofthe‘mfi_id’)canonlybeatwo-charactercountryEUISOcode.v)ApreviouslyusedidcodeshouldnotbeallocatedtoanewMFI.(Inexceptionalcircumstances,refertothesectionon‘MFIidcodere-allocation’above.)vi)Toensureconsistency,usethesameidcodesasreleasedmonthlyintheListofMFIsontheECB'swebsite.vii)Whenreportingan‘mfi_id’codechange,arequestshouldbetransmittedfirsttodeletetheexistingMFIwiththe‘old’code;asecondrequestshouldbetransmittedsubsequentlytoestablisha‘new’MFIwiththenew‘mfi_id’code.viii)Ifthevariable‘mfi_id’isincomplete,incorrectormissingtheentirerequestwillberejected.Nameix)Thefull,registerednameoftheinstitutionattheNCB.x)Includethecompanydesignationinthename,i.e.Plc,Ltd,Spa,etc.Thecompanydesignationshouldbeconsistentlyreportedforallnameswherethisisapplicable.xi)Thenationalcharactersetshouldbeused.GreeceshouldusetheRomanalphabet.xii)Thelowercaseconventionshouldbefollowedtocaterforaccents.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/315xiii)Uselowercase,whereapplicable.xiv)Ifthevariable‘name’isincomplete,incorrectormissingtheentirerequestwillberejected.Addressxv)Atleastoneoftheaddressvariables‘postal_address’,‘postal_box’or‘postal_code’shouldbecompleted.Thefourthaddressvariable,‘city’,ismandatory.xvi)Forthe‘postal_address’,indicatethestreetnameandstreetnumberofthelocationoftheinstitution.Usenationalcharactersets.GreeceshouldusetheRomanalphabet.xvii)For‘postal_box’,usenationalboxconventionsystems.Nopostofficeboxtextreferencesshouldbeplacedinfrontof‘postal_box’numbers,whichcanbealphanumeric.xviii)For‘postal_code’,specifythepostcodeofthelocationoftheinstitution.Usenationalpostalsystemsconventions.The‘postal_code’canbealphanumeric.xix)Ifthesetof‘address’variablesisincomplete,incorrectormissingtheentirerequestwillberejected.Cityxx)Forthevariable‘city’,specifythecityoflocation.Usenationalcharactersets.GreeceshouldusetheRomanalphabet.Uselowercase,whereapplicable.xxi)Ifthevariable‘city’isincomplete,incorrectormissingtheentirerequestwillberejected.Categoryxxii)Forthevariable‘category’,indicatethetypeofMFIaccordingtofourpredefinedvalues:‘centralbank’,‘creditinstitution’,‘moneymarketfund’or‘otherinstitution’.Uselowercase,exceptforinitialpositions,whichshouldbeinuppercase.xxiii)Ifthevariable‘category’isincomplete,incorrectormissingtheentirerequestwillberejected.Reportxxiv)Forthevariable‘report’,indicateiftheMFIissubjecttofullreportingrequirements(‘true’)oralternativelyispartofthetail(‘false’).Onlyoneofthesetwopredefinedvalueswillbeaccepted.xxv)Ifthevariable‘report’isincomplete,incorrectormissingtheentirerequestwillberejected.Orderxxvi)Forthevariable‘order_r’,indicatethedesiredorderoftheListofMFIs,iftheEnglishalphabeticalorderisnotapplicable.AssignanumericvaluetoeachMFIinascendingorder.xxvii)Thevariable‘order_r’isnotmandatory.Ifthisisincompleteormissing(andallothervalidationchecksarefulfilled),therequestwillbeimplementedintheMFIdataset.Foreignbranchchecksxxviii)Avalueforthevariable‘head_of_branch’mustbecompleted,iftheMFIisaforeignbranch.xxix)Forthevariable‘head_of_branch’,indicatethetypeofheadofficeaccordingtooneofthreepredefinedvariables:‘non_eu_head’,‘eu_non_mfi_head_’or‘eu_mfi_head’.xxx)Ifthevariable‘head_of_branch’isgivenas‘non_eu_head’(anon-EUresidentheadoffice)thehostandnameoftheheadofficeshouldbegiven.xxxi)Ifthevariable‘head_of_branch’isgivenas‘eu_non_mfi_head’(anEUresidentheadoffice,whichisnotanMFI)thehost,nameandidoftheheadofficeshouldbegiven.Theidofthenon_mficanbeeither‘OFI’(otherfinancialinstitution)oratwo-characterISOcountrycodefollowedbyasuffixreferringtotheappropriatesectoralclassificationoftheESA95(1).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/316(1)TheEuropeanSystemofAccounts1995,containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.xxxii)Ifthevariable‘head_of_branch’isan‘eu_mfi_head’(anMFI),thehostandidoftheheadofficeshouldbegiven.Pleaserefertothelatestmonth'sListofMFIsavailableontheECB'swebsiteforthemostup-to-dateMFIidinformation.xxxiii)Ifthevariable‘head_of_branch’isan‘eu_mfi_head’(anMFI),thenameoftheheadofficeshouldnotbegiven.AspartoftheECB'svalidationcheckingmechanism,thereisanautomaticupdateofheadofficenamesofallEU-residentforeignbranches,wheretheidoftheheadofficeisprovided.ThisisdonefortheentireMFIdataset,eachtimeanMFIisreportedandthereisachangetothe‘name’variable.xxxiv)Ifanyoftheabovevalidationchecks(xii—xvii)areviolated,theentirerequestwillberejected.xxxv)TherearetwocasesinwhichinconsistentheadofficeinformationwillprevailintheECB'sMFIdataset:—ifthevariable‘head_of_branch’isgivenasan‘eu_mfi_head’buttheidoftheheadofficedoesnotmatchthatintheECB'sMFIdataset,therequestwillstillbeimplemented.However,thenameofthehead-officewillnotbecontainedintheECB'sMFIdataset,—ifanMFIidcodechangerequestissent,itispossiblethatheadofficeinformationpertainingtoforeignbranchesresidentinotherMemberStates,ofthatMFI,willbecomeinconsistent.xxxvi)Tomitigatethisinaccuracy,theECBwillsendalistofinconsistentheadofficeinformationtoallorselectedNCBs,severaltimesayear,forcheckingpurposes.Mergerschecksxxxvii)Thevariable‘mfi_req_merger’ismandatory,whenreportingdomesticorcross-bordermergers.xxxviii)Thevariable‘submerger’ismandatory.Eachgroup(i.e.twoormoreinstitutions)sharingthesame‘date’oflegaleffectofmergeractivityshouldbereportedunderaseparate‘submerger’tag.xxxix)Whenthevariable‘submerger’isspecified,avalueforthevariable‘date’shouldbecompleted.Completionofthevariable‘date’ismandatory.xl)AtleastoneinstitutioninvolvedinamergershouldbeanMFI(i.e.itisnotpossibletoreportmergersonlybetweennon-MFIs).xli)IfthereisnochangeintheattributesofanMFIasaresultofmergeractivity,thisMFIshouldbereportedasamodification(i.e.‘mfi_req_mod’).ThisisinordertoensurethatallMFIsinvolvedinamergerarereported.xlii)Thevariable‘involved_mfi’ismandatoryonlywhenreportingcross-bordermergers(i.e.the‘involved_mfi’willcontaininformationontheinstitutionresidentinanotherMemberState).xliii)Ifaninstitutionisspecifiedasan‘involved_mfi’,thevariable‘mfi_ref’shouldbecompleted.xliv)Thevariable‘mfi_ref’iscomprisedoftwoparts:‘mfi_id’(whichconsistsofthe‘host’and‘id’oftheinstitution)and‘name’.xlv)Cross-bordermergerinformationwillnotbeimplementedintheECB'sMFIdataset,unlesscompletemergerrequestsfromallinvolvedMemberStateshavebeenreportedandvalidated.xlvi)Ifaninstitutionisspecifiedasan‘involved_non_mfi’,the‘non_mfi_id’and‘name’shouldbecompleted.xlvii)The‘non_mfi_id’ofan‘involved_non_mfi’iscomprisedoftwoparts:‘host’and‘id’,andisfivecharactersinlength.The‘host’isatwo-characterISOcountrycode.The‘id’isthreecharactersinlengthandreferstotheappropriatesectoralclassificationoftheESA95.xlviii)Ifanyoftheabovevalidationchecks(xx—xxx)areviolated,theentirerequestwillberejected.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/317MFI-MPECcross-check18.Ifacross-checkofdatabetweentheMFIandMPECdatasetsisrequired,placeacross-checkflaginthefilebeingtransmittedintheN13DataExchangeSystem.19.Thecross-checkiscarriedoutonthecompleteMFIandMPECinformationreportedbythesenderNCB(i.e.includingexistingMFIandMPECinformationintherespectivedatabases)andnotjustontheinformationreceivedinthefilecontainingtheflag.Theresultsarereturnedimmediatelyintheformofanacknowledgement.Thecross-checkflagshouldbeutilisedinthefollowingway:—whereMFIandMPECdatacanbecoordinatedbetweenrespectivebusinessareas,thecross-checkflagshouldbeincludedonlyinthesecondfiletransmittedforthecorrespondingMFIorMPECrequest,—wherecoordinationisnotfeasible,anadditionalmessagecontainingonlythecross-checkidentifiershouldbetransmittedattheendoftheday.ThismessagecouldbesentbyoneorbothoftheMFI-MPECbusinessareas,—whereacross-checkisnotrequiredimmediatelyforMFI-MPECconsistency,theflagshouldnotbeplacedinthefile,—wherethecheckisrequiredforexecutionlaterintheday,thedatashouldbesentwithoutthecross-checkflag.Anemptyfilewiththecross-checkflagshouldbesentsubsequently.Inthiscase,asthereisnodatatocheckintheemptyfile,thecross-checkisperformedatonce,—Theacknowledgementwillcontainonlytheresultofthecross-checkbetweentheMFIandtheMPECdatasetsofthesender.20.AnMFI-MPECcross-checkprovidesawarningonly.Hence,ifthecross-checkfails,therequestwillstillbeimplementedintheECB'sMFIdataset.NotehoweverthatinconsistentMFI-MPECrecordswillnotbedisseminatedontheECB'swebsiteattheendofeachmonth.Errorhandling21.UponreceiptofafilecontainingMFIupdates,anacknowledgementistransmittedimmediatelybacktothesender.Theacknowledgementisoneoftwotypes:i)acquisitionacknowledgement:thiscontainssummaryinformationoftheMFIupdateswhichhavebeenprocessedandimplementedsuccessfullyintheMFIdataset;ii)erroracknowledgement:thiscontainsdetailedinformationontheMFIupdatesandthevalidationcheckswhichhavefailed.Pleaserefertothesectionon‘Validationchecks’aboveforspecificinformationonwhetherfailureofthevalidationcheckwouldresultinarejectionoftheentirerequest,oranimplementationoftherequestsupplementedwithawarning.22.Uponreceiptofanerroracknowledgement,immediateactionshouldbetakentotransmitcorrectedinformation.IfcorrectinformationisdependentonupdatessentbyotherMemberStatesduringthecourseofthelatestmonth(i.e.notavailableontheECB'swebsite),pleasecontacttheECBviatheN13Cebamailaccount,withspecificdetailsofinformationrequired.Annualqualitycontrolcheckingexercise23.ThepurposeofthismandatoryannualexerciseistoextensivelychecktheexistingListofMFIsattheECB,withaparticularfocusoncheckingforeignbranches.24.Thetimingoftheexerciseistargetedtowardsensuringthattheend-of-yearreleaseofupdatedMFIsectorinformationontheECB'swebsite,andsubsequentlyasahard-copypublication,isasaccurateandup-to-dateaspossible.25.TheNCBsshouldfollowtheguidelinessetoutbelowinordertocarryoutthestandardisedupdatingprocedureinatimelyandaccuratemannerandtoensurethattheinformationisprocessedinacomprehensiveandefficientmanneratthelevelofboththeNCBsandtheECB.Generalproceduresi)EachNCBwillbesentasingleExcelfile,containingfourworksheets(Reports1-4)whichincludeoneblanktemplate.ThesewillbesentviaCebamailfromtheECBanddatedasatcloseofbusinessonthelastworkingdayofOctober(timetag‘T’).ii)Notethat‘T’referstoworkingdays.iii)Thereportsandthecheckstobeperformedarespecifiedbelow.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/318Report1:ThenationalListofMFIsThisisacountryspecific(national)listofMFIs,aslistedintheECB'sdatabase,whichNCBsshouldcomparewiththeirownnationallistofMFIs.—Eachcorrectinstitutioninthisreportshouldbetickedinthecolumnentitled‘Comments’.—Ifthereareanydifferencesbetweenthetwolists,thentheseshouldbespecifiedappropriatelyinthecolumnentitled‘Comments’.Pleaseindicateexactlywhatthedifferenceis,i.e.modificationisrequired(whichattributeismodifiedandwhatthevalueshouldbe),orrecordshouldbedeleted(specifywhy),etc.Pleasealsospecifyifyouwillsend/havesentacorrectionforthisrecordviatheN13DataExchangeSystemandstatetheIREFnumberinthecolumnentitled‘IREF’.—Ifarecordismissing,thentheentirerecorddetailsshouldbeaddedtoReport1(i.e.asanadditionalrecord).Pleasespecifyinthe‘Comments’columnthatthisisa‘newrecord’(specifywhy).Pleasealsospecifyifyouwillsend/havesentacorrectionforthisrecordviatheN13DataExchangeSystemandstatetheIREFnumberinthecolumnentitled‘IREF’.Report2:AlistofforeignbranchesresidentinthespecificNCB'scountryNCBsshouldensurethattheinformationonforeignbranchesofMFIsresidentintheirowncountries,iscomplete,accurateandup-to-date.—Eachcorrectinstitutioninthisreportshouldbetickedinthecolumnentitled‘Comments’.—Ifthereareanymodifications,thentheseshouldbespecifiedappropriatelyinthecolumnentitled‘Comments’.Pleaseindicateexactlywhatthedifferenceis,i.e.modificationisrequired(whichattributeismodifiedandwhatthevalueshouldbe),orrecordshouldbedeleted(specifywhy),etc.Pleasealsospecifyifyouwillsend/havesentacorrectionforthisrecordviatheN13DataExchangeSystemandstatetheIREFnumberinthecolumnentitled‘IREF’.—Ifaforeignbranchismissing,thentheentirerecorddetailsshouldbeaddedtoReport2(i.e.asanadditionalrecord).Pleasespecifyinthe‘Comments’columnthatthisisa‘newrecord’(specifywhy).Pleasealsospecifyifyouwillsend/havesentacorrectionforthisrecordviatheN13DataExchangeSystemandstatetheIREFnumberinthecolumnentitled‘IREF’.Report3:Alistofforeignbranches,ofwhichtheheadofficehasbeenreportedbyotherNCBsasresidentwithinthespecificNCB'scountryThisisforcross-checkingtheMFIsectorasfarascoverageoftheforeignbranchesofMFIsisconcerned.NCBsshouldchecktoensurethatalltheirforeignbranchesresidentinotherEUcountrieshavebeenreportedbyotherNCBs.—Eachcorrectinstitutioninthisreportshouldbetickedinthecolumnentitled‘Comments’.—Ifthereareanymodifications,thentheseshouldbespecifiedappropriatelyinthecolumnentitled‘Comments’.Pleaseindicateexactlywhatthedifferenceis,i.e.modificationisrequired(whichattributeismodifiedandwhatthevalueshouldbe),orrecordshouldbedeleted(specifywhy),etc.—Ifaforeignbranchismissing,thentheentirerecorddetailsshouldbeaddedtoReport3(i.e.asanadditionalrecord).Pleasespecifyinthe‘Comments’columnthatthisisa‘newrecord’(specifywhy).Report4:TemplateforcoverpagesThisisablanktemplate,inwhicheachNCBshouldspecifyhowmanycoverpagesitrequiresforthehard-copypublicationoftheListofMFIs,dueforreleaseinthefirstquarterofthefollowingyear.iv)TheNCBshavenineworkingdays(‘T+9’)inwhichtocheckthereportsandtoconfirmtheaccuracyofthedata.CompletedreportsaretransmittedbacktotheECBviatheN13Cebamailaccountwithindicationsofwhetherthedataarecorrectornot(asspecifiedabove).v)Inparallel,ifdataareincorrect,NCBsshouldmakecorrectionsandtransmitupdatesviatheN13DataExchangeSystemtotheECBwithinthesenineworkingdays(‘T+9’).InthereportssentbacktotheECB,theIREFnumberofthecorrecteddatashouldbequotedinallcases.Note:NCBscancontinuesendingadhocupdates,notassociatedwiththeannualqualitycontrolexercise,asusual,viatheN13DataExchangeSystem.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/319vi)EitheracquisitionorerroracknowledgementswillbetransmittedautomaticallytotheNCBsuponreceiptofthecorrecteddata,viatheN13DataExchangeSystem(during‘T+9’).Ifanerroracknowledgementisreceived,NCBsshouldimmediatelyprovidecorrections.vii)TheECBwillspendtwoworkingdays(‘T+11’)checkingallincomingreportsandcorrections.Asstatedabove,NCBsshouldindicatetheIREFnumberinthereturnedreports,ifsendingcorrections.viii)NCBswillbecontactedfurtherviaCebamailifthereareanyoutstandingissues(‘T+12’).ix)NCBshavetwoworkingdaystoprovidefurthercorrectionsorexplanationsinthecaseofoutstandingissues(‘T+14’).x)TheECBwillsendafinalreportofthestatusquoconcerningtheMFIsectortoNCBsviaCebamail(‘T+15’).Asummaryoftheresultsoftheannualqualitycontrolexerciseisalsoprovided.xi)AllremainingoutstandingissueswillbediscussedatthefollowingWorkingGrouponMoneyandBankingStatisticsmeeting.Summarytablexii)Thetablebelowprovidesasummaryofthedates,tasks,mediumsoftransmissionandresponsibleorganisationsfortheannualqualitycontrolexerciseconcerningtheListofMFIs.TimetagTasksMediumActionbyTECBsendsanExcelfilewiththefollowingfourreportstoNCBs:Report1:CountryspecificListofMFIsReport2:ListofforeignbranchesresidentinspecificNCB'scountryReport3:Listofforeignbranches,ofwhichtheheadofficehasbeenreportedbyotherNCBsasresidentwithinthespecificNCB'scountryReport4:AblanktemplateCebamailECBT+9NCBscomparethethreeECBreports(1-3)withtheirownnationallistsdatedascob,lastworkingdayinOctober.Foreachreport,thefollowingshouldbecompleted:—the‘Comments’field(forallrecords),—the‘IREF’field(Reports1and2only:forincorrectrecordsornewrecords,whereanupdatehasbeentransmittedtotheECB)NCBscompleteReport4,onthenumberofcoverpagesrequiredforthehard-copypublicationNCBstransmitthefollowinginformationbacktotheECB,bylatestcobondayT+9:—theExcelfilewithcompletedReports1-4(viaCeba-mail),—anycorrections/newrecords(viatheN13DataExchangeSystem)Cebamail/N13DataExchangeSystemNCBsT+11ECBchecksallincomingreports,correctionsandacknowl-edgements,receivedviaCebamailandtheN13DataExchangeSystemECBOfficialJournaloftheEuropeanUnionEN26.9.2003L241/320TimetagTasksMediumActionbyT+12NCBswillbecontactedfurtherviaCebamailifthereareanyoutstandingissuesCebamailECBT+14NCBshavetwoworkingdaystoprovidefurthercorrectionsorexplanationsinthecaseofoutstandingissuesCebamail/N13DataExchangeSystemNCBsT+15ECBsendsafinalreportofthestatusquoconcerningtheMFIsectortoNCBsviaCebamail.AsummaryoftheresultsoftheannualqualitycontrolexerciseisalsosentCebamailECBDistributionofthedraftlistofMFIs(asa.pdffile)toNCBs,forcommentsCebamailECB/NCBsSubmissionofdraftListofMFIshard-copypublicationtotheGoverningCouncilECB—Issueofpressrelease—DistributionoftheListofMFIshard-copypublication,andtherelevantnumberofcoverpages,toNCBs—Distributionofthe.pdffileofthepublicationtoNCBs—ReleaseoftheListofMFIsontheECB'swebsitePost/Ceba-mail/InternetECBContingencyproceduresxiii)Contingencyproceduresenterintoforceinthefollowingcases:forMFIsectorreports—iftheCebamailsystemisnotavailablefortransmittingtheMFIsectorreports,theECBwillsendthese(inExcelformat)viae-mail.NCBsshouldalsousee-mail(2)tosendbackthecompletedreportstotheECB,forMFIupdatesandcorrections—iftheN13DataExchangeSystemisnotavailablefortransmittingcorrections,NCBs,whereapplicable,shouldsubmittheinformationusingtheXMLdataformat,viatheCebamailsystem,—iftheCebamailsystemisnotoperationalforfiletransferofMFIupdates/corrections,NCBsshouldusee-mail(2)tosendupdatesinXMLdataformat,xiv)ifanyNCBisclosedonanydayonwhichtheabovementionedprocedureshavetobecarriedout,thatNCBshallensurethattheproceduresareinitiatedandcompletedaccordingtotheabovetimetablebeforethedayordaysofitsclosure.DisseminationMonthlyupdatingontheECB'swebsite26.Onthelastworkingdayofeachcalendarmonth,asnapshotoftheMFIdatasetasat17.00ECB-timeistaken.NotethatinconsistentMFI-MPECrecordswillnotbepartofthesnapshot.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/321(2)Theaddressis:mfi.hotline@ecb.int.27.ThelistofMFIsismadeavailabletothepubliconedayafterthesnapshothasbeentaken:namely,ifthesnapshotistakenat17.00ECB-timeonaFriday,theupdatedMFIsectorinformationwillbecomeavailableat12.00amECB-timeonSaturdaymorning.28.AtthesametimethatthelistofMFIsisreleasedontheECB'swebsiteeachmonth,asimilarlistwillbesenttotheNCBsviatheN13DataExchangeSystem.Annualhard-copypublication29.Onceayear,theECBwillpublishahard-copyversionoftheListofMFIs,withareferencedateasattheendofDecemberofthepreviousyear.Thispublicationwillbeavailabletothegeneralpublic,beforetheendofthefirstquarterofthefollowingyear,fromthereferencedate.TheECBwilldisseminateonemasterhard-copy,togetherwiththerelevantnumberofcoverpagesrequired,toNCBsviathepostalsystem.Inparallel,a.pdfversionofthepublicationwillbesenttotheNCBsviaCebamail.The.pdfversionwillalsobepublishedontheECB'swebsite.Reference30.‘ExchangeSpecificationfortheN13PhaseIIDataExchangeSystem’.ThisdocumentdealswiththeexchangeoffilesbetweenNCBsandtheECB.Itcoverstheexchangeprotocol,theexchangeinfrastructureandfileformatsexchangedmakinguptheinterfacebetweentheECB'sandNCBs'internalsystems.Thedocumentconsistsoftwomajorparts,the‘Functional’partandthe‘Technical’part.Eachisdescribedbelow:Functionalpart—functionaldetails(logicalexchangeprotocol,i.e.sequenceofacknowledgementsexpectedonsendingofinformation,etc.),—logicaldatamodel,—structureofinformationtobeexchanged,—contents(notformatting)ofacknowledgements,—businessvalidationrules,i.e.thevalidationoflogicalinformation(e.g.thematuritydateshouldbeafuturedate),butnotsyntaxvalidation,andthereflectionoftheserulesinerroracknowledgements.Technicalpart—physicalexchangesystemstobeused(FTPC/X400servicesontheESCB-net);exactuseofthesesystems,—technicalviewoftheexchangeprotocol,—exchangeformatdefinition(i.e.the‘XMLSchema’).Appendix31.Listoftwo-characterISOcountrycodes.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/322AppendixListofISOCountryCodesThisliststatesthecountrynames(officialshortnamesinEnglish)inalphabeticalorderasgivenintheISO3166-1andthecorrespondingISO3166-1-alpha-2codeelements.ItisupdatedwheneverachangetotheofficialcodelistintheISO3166-1iseffectedbytheISO3166/MA.Thislistcontains239officialshortnamesandcodeelements.Thesourceis:www.iso.org.Ref.NoCountryISOCountryCodes1AFGHANISTANAF2ALBANIAAL3ALGERIADZ4AMERICANSAMOAAS5ANDORRAAD6ANGOLAAO7ANGUILLAAI8ANTARCTICAAQ9ANTIGUAANDBARBUDAAG10ARGENTINAAR11ARMENIAAM12ARUBAAW13AUSTRALIAAU14AUSTRIAAT15AZERBAIJANAZ16BAHAMASBS17BAHRAINBH18BANGLADESHBD19BARBADOSBB20BELARUSBY21BELGIUMBE22BELIZEBZ23BENINBJ24BERMUDABM25BHUTANBTOfficialJournaloftheEuropeanUnionEN26.9.2003L241/323Ref.NoCountryISOCountryCodes26BOLIVIABO27BOSNIAANDHERZEGOVINABA28BOTSWANABW29BOUVETISLANDBV30BRAZILBR31BRITISHINDIANOCEANTERRITORYIO32BRUNEIDARUSSALAMBN33BULGARIABG34BURKINAFASOBF35BURUNDIBI36CAMBODIAKH37CAMEROONCM38CANADACA39CAPEVERDECV40CAYMANISLANDSKY41CENTRALAFRICANREPUBLICCF42CHADTD43CHILECL44CHINACN45CHRISTMASISLANDCX46COCOS(KEELING)ISLANDSCC47COLOMBIACO48COMOROSKM49CONGOCG50CONGO,THEDEMOCRATICREPUBLICOFTHECD51COOKISLANDSCK52COSTARICACR53COTED'IVOIRECI54CROATIAHROfficialJournaloftheEuropeanUnionEN26.9.2003L241/324Ref.NoCountryISOCountryCodes55CUBACU56CYPRUSCY57CZECHREPUBLICCZ58DENMARKDK59DJIBOUTIDJ60DOMINICADM61DOMINICANREPUBLICDO62EASTTIMORTL63ECUADOREC64EGYPTEG65ELSALVADORSV66EQUATORIALGUINEAGQ67ERITREAER68ESTONIAEE69ETHIOPIAET70FALKLANDISLANDS(MALVINAS)FK71FAROEISLANDSFO72FIJIFJ73FINLANDFI74FRANCEFR75FRENCHGUIANAGF76FRENCHPOLYNESIAPF77FRENCHSOUTHERNTERRITORIESTF78GABONGA79GAMBIAGM80GEORGIAGE81GERMANYDE82GHANAGH83GIBRALTARGIOfficialJournaloftheEuropeanUnionEN26.9.2003L241/325Ref.NoCountryISOCountryCodes84GREECEGR85GREENLANDGL86GRENADAGD87GUADELOUPEGP88GUAMGU89GUATEMALAGT90GUINEAGN91GUINEA-BISSAUGW92GUYANAGY93HAITIHT94HEARDISLANDANDMCDONALDISLANDSHM95HOLYSEE(VATICANCITYSTATE)VA96HONDURASHN97HONGKONGHK98HUNGARYHU99ICELANDIS100INDIAIN101INDONESIAID102IRAN,ISLAMICREPUBLICOFIR103IRAQIQ104IRELANDIE105ISRAELIL106ITALYIT107JAMAICAJM108JAPANJP109JORDANJO110KAZAKHSTANKZ111KENYAKE112KIRIBATIKIOfficialJournaloftheEuropeanUnionEN26.9.2003L241/326Ref.NoCountryISOCountryCodes113KOREA,DEMOCRATICPEOPLE'SREPUBLICOFKP114KOREA,REPUBLICOFKR115KUWAITKW116KYRGYZSTANKG117LAOPEOPLE'SDEMOCRATICREPUBLICLA118LATVIALV119LEBANONLB120LESOTHOLS121LIBERIALR122LIBYANARABJAMAHIRIYALY123LIECHTENSTEINLI124LITHUANIALT125LUXEMBOURGLU126MACAOMO127MACEDONIA,THEFORMERYUGOSLAVREPUBLICOFMK128MADAGASCARMG129MALAWIMW130MALAYSIAMY131MALDIVESMV132MALIML133MALTAMT134MARSHALLISLANDSMH135MARTINIQUEMQ136MAURITANIAMR137MAURITIUSMU138MAYOTTEYT139MEXICOMX140MICRONESIA,FEDERATEDSTATESOFFMOfficialJournaloftheEuropeanUnionEN26.9.2003L241/327Ref.NoCountryISOCountryCodes141MOLDOVA,REPUBLICOFMD142MONACOMC143MONGOLIAMN144MONTSERRATMS145MOROCCOMA146MOZAMBIQUEMZ147MYANMARMM148NAMIBIANA149NAURUNR150NEPALNP151NETHERLANDSNL152NETHERLANDSANTILLESAN153NEWCALEDONIANC154NEWZEALANDNZ155NICARAGUANI156NIGERNE157NIGERIANG158NIUENU159NORFOLKISLANDNF160NORTHERNMARIANAISLANDSMP161NORWAYNO162OMANOM163PAKISTANPK164PALAUPW165PALESTINIANTERRITORY,OCCUPIEDPS166PANAMAPA167PAPUANEWGUINEAPG168PARAGUAYPY169PERUPE170PHILIPPINESPHOfficialJournaloftheEuropeanUnionEN26.9.2003L241/328Ref.NoCountryISOCountryCodes171PITCAIRNPN172POLANDPL173PORTUGALPT174PUERTORICOPR175QATARQA176REUNIONRE177ROMANIARO178RUSSIANFEDERATIONRU179RWANDARW180SAINTHELENASH181SAINTKITTSANDNEVISKN182SAINTLUCIALC183SAINTPIERREANDMIQUELONPM184SAINTVINCENTANDTHEGRENADINESVC185SAMOAWS186SANMARINOSM187SAOTOMEANDPRINCIPEST188SAUDIARABIASA189SENEGALSN190SEYCHELLESSC191SIERRALEONESL192SINGAPORESG193SLOVAKIASK194SLOVENIASI195SOLOMONISLANDSSB196SOMALIASO197SOUTHAFRICAZA198SOUTHGEORGIAANDTHESOUTHSANDWICHISLANDSGS199SPAINESOfficialJournaloftheEuropeanUnionEN26.9.2003L241/329Ref.NoCountryISOCountryCodes200SRILANKALK201SUDANSD202SURINAMESR203SVALBARDANDJANMAYENSJ204SWAZILANDSZ205SWEDENSE206SWITZERLANDCH207SYRIANARABREPUBLICSY208TAIWAN,PROVINCEOFCHINATW209TAJIKISTANTJ210TANZANIA,UNITEDREPUBLICOFTZ211THAILANDTH212TOGOTG213TOKELAUTK214TONGATO215TRINIDADANDTOBAGOTT216TUNISIATN217TURKEYTR218TURKMENISTANTM219TURKSANDCAICOSISLANDSTC220TUVALUTV221UGANDAUG222UKRAINEUA223UNITEDARABEMIRATESAE224UNITEDKINGDOMGB225UNITEDSTATESUS226UNITEDSTATESMINOROUTLYINGISLANDSUM227URUGUAYUY228UZBEKISTANUZOfficialJournaloftheEuropeanUnionEN26.9.2003L241/330Ref.NoCountryISOCountryCodes229VANUATUVU230VENEZUELAVE231VIETNAMVN232VIRGINISLANDS,BRITISHVG233VIRGINISLANDS,U.S.VI234WALLISANDFUTUNAWF235WESTERNSAHARAEH236YEMENYE237YUGOSLAVIAYU238ZAMBIAZM239ZIMBABWEZWOfficialJournaloftheEuropeanUnionEN26.9.2003L241/331ANNEXXVIIISTATISTICSONOTHERFINANCIALINTERMEDIARIESEXCEPTINSURANCECORPORATIONSANDPENSIONFUNDSREPORTINGINSTRUCTIONSFORTHECOMPILATIONOFSTATISTICSFOLLOWINGASHORT-TERMAPPROACH1.ObjectiveTherequirementforstatisticalinformationon‘otherfinancialintermediariesexceptinsurancecorporationsandpensionfunds’(hereinafter‘OFIs’)istwofold.Firstly,itisimportanttocollectdataonOFIsinordertomonitortheirroleinfinancialintermediationoutsidethemonetaryandfinancialinstitutions(MFIs)sector.ActivitiesundertakenbyOFIsaresimilarandcomplementarytothoseundertakenbyMFIsand,inparticular,giventhatforEuropeanCentralBank(ECB)statisticalpurposesbalancesheetdataonOFIstotallyorpartiallyownedbyMFIsarenotincludedintheMFIs'balancesheets,itisnecessarytocollectstatisticaldatarelatingtoOFIsinordertocompletethestatisticalpictureoftheeuroarea.Secondly,theECBneedstomonitorOFIsinordertoensurethatthelistofMFIsremainsuptodate,accurate,ashomogeneousaspossibleandsufficientlystableforstatisticalpurposes.AsmentionedinRegulationECB/2001/13of22November2001concerningtheconsoli-datedbalancesheetofthemonetaryfinancialinstitutionssector(1)asamendedbyRegulationECB/2002/8(2),financialinnovationmightaffectthecharacteristicsoffinancialinstrumentsandinduceOFIstochangethefocusoftheirbusiness.TheaimofthisAnnexistoprovideguidanceonthecompletionofthereportingformsforthetransmissiontotheECBofdatarelatingtoOFIs.2.Compilationofeuroareaaggregatesandtypeofstatisticaldatatobeprovided2.1.CompilationofeuroareaaggregatesThetransmissionofdatarelatingtoOFIsistobedonefollowingashort-termapproach,thatis,onthebasisofcurrentlyavailabledataatnationallevel.Itfollowsthatstatisticalinformationtobeprovidedmightnotalwaysbefullyavailableinaccordancewiththedefinitionsandspecificationsoutlinedbelow.IncaseswherethereporteddatadeviatefromthedefinitionssetoutinthisAnnex,nationalcentralbanks(NCBs)arerequestedtoprovideexplanatorynotestotheECB(3).Inaccordancewiththisapproach,andonthebasisoftheconceptualframeworkoutlinedbelow,NCBsshouldprovideactualdatawherecurrentlyavailable.Whereactualdataarenotavailableorcannotbeprocessed,nationalestimatesshouldbeprovided.Asafallbacksolution,inrespectofcertainspecificbreakdownswherenationalestimatescannotbeprovided,theECBmaymakeestimates/assumptionsonacase-by-casebasis.InviewoftheadditionalburdenthatthecomputationofnationalestimateswouldplaceonNCBs,effortsshouldbemainlyconcentratedonalimitednumberofkeystatisticaldata.Indeed,theshort-termapproachaimstoconcentrateeffortsononespecificsubcategoryofOFIs(seeSection3.2.a):investmentfunds.Nospecificadditionaleffortsarerequiredfortheprovisionofdatainrespectofsecurityandderivativedealers(SDDs),financialcorporationsengagedinlending(hereinafter‘FCLs’)orotherOFIs(residual),inthecasethatactualdataarenotcollectedatnationallevel.2.2.TypeofstatisticaldatatobeprovidedTwotypesofindicatorsshouldbeprovided:keyindicatorsandsupplementaryinformation—Keyindicatorstobetransmittedforthecompilationofeuroareaaggregates.AllparticipatingMemberStatesshouldtransmitthesedetaileddatawhenactualdataareavailable.Whennoactualdataareavailablefortherequiredbreakdownsorfortheagreedfrequency,timelinessortimerange,estimatesshouldbeprovidediffeasible.—Supplementaryinformationtobetransmittedas‘memoitems’.Thesedatashouldbetransmittedbycountriesforwhichfurtherdetailiscurrentlyavailable.Theyrefertobreakdownsforwhichusershaveexpressedarequirementandinrespectofwhichthecompilationofaneuroareaaggregatewasinitiallynotdeemedfeasible.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/332(1)OJL333,17.12.2001,p.1.(2)OJL330,6.12.2002,p.29.(3)SeeAppendix2.3.Conceptualframework3.1.ReportingpopulationTheEuropeansystemofnationalandregionalaccounts(hereinafterthe‘ESA95’(4))definesOFIs(S.123)as‘non-monetaryfinancialcorporationsandquasi-corporations(excludinginsurancecorporationsandpensionfunds)principallyengagedinfinancialintermediationbyincurringliabilitiesinformsotherthancurrency,depositsand/orclosesubstitutefordepositsfrominstitutionalunitsotherthanMFIs’.TheborderlinewithMFIsisdeterminedbythenon-existenceofliabilitiesintheformofdepositsheldbynon-MFIs,whiletheborderlinewithpensionfundsandinsurancecorporationsisdeterminedbythenon-existenceofliabilitiesintheformofinsurancetechnicalreserves.Thereportingpopulationfortheshort-termapproachwillcomprisealltypesofOFIsresidentintheparticipatingMemberStates.Theterm‘resident’isasdefinedinCouncilRegulation(EC)No2533/98of23November1998concerningthecollectionofstatisticalinformationbytheEuropeanCentralBank(5).Hence,thereportingpopulationcomprises:—institutionslocatedintheterritory,includingsubsidiariesofparentcompanieslocatedoutsidethatterritory,and—residentbranchesofinstitutionsthathavetheirheadofficeoutsidethatterritory.3.2.Classificationofsub-categoriesofOFIsInviewoftheheterogeneityoftheactivitiesundertakenbyOFIsanddifferencesintheavailabilityofdatabytypeofOFIs,foursub-categoriesofOFIshavebeenidentifiedforwhichdatashouldbeseparatelytransmitted:1)investmentfunds(exceptmoneymarketfunds(MMFs));2)SDDs;3)FCLs;and4)otherOFIs.Differencesinthestatisticaldetailsrequiredwillbeoutlinedinthisdocument.Thecategories/groupingsonthebasisofwhichdatashouldbeprovidedarelistedanddefinedbelow:a)Investmentfunds,exceptMMFsInvestmentfundsareorganisedfinancialarrangementsthatpoolinvestorfundsforthepurposeofacquiringfinancialornon-financialassets.InvestmentfundsclassifiedasOFIsincludealltypesofinvestmentfundsexceptthoseincludedintheMFIsector.Theycanhavedifferentlegalstructures(contractual,corporateandunittrusts)andcanbeopenorclosed-end.Furthermore,theymaybeestablishedeitherasanindividualfundorasanumbrellafund(multiplecompartmentfundcomprisingvarioussub-funds).Datainrespectofinvestmentfundsshouldbeprovidedfor:Totalinvestmentfunds:Datatobeprovidedfortotalinvestmentfundsshouldcoveralltypesofinvestmentfundsoperatinginthecountry.Keyindicatorsandalsoanumberofmemoitemsshouldbeprovided.Investmentfundsbytype:Datatobetransmittedshouldprovideabreakdownbytypeofinvestmentfund:—Investmentfundsbrokendownbytypeofinvestment:Dataforinvestmentfundsbytypeofinvestmentaretobeseparatelyreportedfor1)equityfunds;2)bondfunds;3)mixedfunds;4)realestatefunds;and5)otherfunds.Inprinciple,investmentfundsbytypeofinvestmentaretobeclassifiedaccordingtothetypeofassetinwhichtheinvestmentportfolioisprimarilyinvested.Iftheinvestmentportfolioisprimarilyinvestedinsharesandotherequity,fundsshouldbeallocatedtothe‘equityfunds’category;ifindebtsecurities,tothe‘bondfunds’category;andifinrealestate,tothe‘realestatefunds’category.Fundsinvestinginbothequityandbondswithnoprevalentpolicyinfavourofoneortheotherinstrumentshouldbeallocatedtothe‘mixedfunds’category(6).Wherenoclassificationintheabovecategoriesisfeasible,fundsshouldbeincludedintheresidualcategory‘otherfunds’.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/333(4)ContainedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1.(5)OJL318,27.11.1998,p.8.(6)Inthecasethat,atnationallevel,fundsinvestingintransferablesecuritiesandrealestateareclassifiedasbeing‘mixedfunds’,thesefundsshouldbeallocatedtothe‘mixedfunds’category.Withrespecttothe‘fundsoffunds’(fundsinvestingprimarilyininvestmentfundshares),theguidanceistoallocatetheminthecategoryoffundsinwhichtheyprimarilyinvest.Ifthisallocationisnotdeemedfeasible,fundsoffundsshouldbeallocatedintheresidualcategory‘otherfunds’.Thecriteriaforclassifyinginvestmentfundsbytypearederivedfromthepublicprospectus,fundrules,instrumentsofincorporation,establishedstatutesorby-laws,subscriptiondocumentsorinvestmentcontracts,marketingdocuments,oranyotherstatementwithsimilareffects.Atalaterstage,considerationmayalsobegiventocollectingdatarelatingtothenumberofinvestmentfundsbrokendownbytypeofinvestment.—Investmentfundsbrokendownbytypeofinvestor:Dataforinvestmentfundsbrokendownbytypeofinvestoraretobereportedfor1)generalpublicfundstheunits/sharesofwhicharesoldtothepublic;and2)specialinvestorsfundstheunits/sharesofwhicharereservedforcertaintypesofinvestors.Dataforthesetypesoffundsshouldonlybereportedasmemoitems.b)SecurityandderivativedealersSDDs,classifiedasOFIs,arefinancialcorporationsprincipallyengagedinthefollowingfinancialintermediationactivities:—tradingofsecuritiesontheirownaccount,throughtheacquisitionandsaleofthosesecuritiesfortheaccountandriskoftheintermediaryfortheexclusivepurposeofbenefitingfromthemarginbetweentheacquisitionandsellingprice,—tradingontheirownaccount,throughafinancialintermediaryauthorisedtooperateonthestockmarket,oronotherorganisedmarkets.WithrespecttoSDDs,keyindicatorsshouldbeprovided.DetailsonthebreakdowntobeprovidedareillustratedinthisAnnex.c)FinancialcorporationsengagedinlendingThesefinancialcorporations,classifiedasOFIs,areprincipallyspecialisedinassetfinancingforhouseholdsandnon-financialcorporations.Corporationsspecialisinginfinancialleasing(7),factoring,mortgagelendingandconsumerlendingaretobeincludedinthiscategory.Thesefinancialcorporationsmayoperateunderthelegalformofabuildingsociety,municipalcreditinstitution,financialvehiclecorporationcreatedtobeaholderofsecuritisedassets,etc.WithrespecttoFCLs,keyindicatorsshouldbeprovided.SpecificdetailsonthebreakdownstobeprovidedaregiveninthisAnnex.d)OthercategoriesofOFIsFinancialcorporationsincludedinthisresidualcategoryareothertypesoffinancialcorporationsthatdonotspecialiseinanyoftheareasofactivitiesthatapplytotheotherthreeOFIcategories.Forexample,corporationssuchasfinancialholdingcorporations,venturecapitalcompaniesordevelopmentcapitalcompaniesaretobeincludedinthiscategory.NCBsarerequiredtospecifythetypesofinstitutionsallocatedtothiscategoryintheexplanatorynotesprovided.WithrespecttothissubcategoryofOFIs,onlytotalassetsisrequiredasamemoitem.4.Statisticalreportingrequirements4.1.BalancesheetitemsThecompilationofkeystatisticalindicatorsfortheOFIsectorrequiresaspecificfinancialinstrumentbreak-down.Totheextentpossible,instrument,geographicalandsectoralbreakdownsfollowthereportingschemedefinedfortheMFIsector.However,thebreakdownisinpracticelessdetailedthanthebreakdownrequiredfortheMFIbalancesheetstatistics.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/334(7)Forstatisticalpurposes,leasingisdefinedasfinancialleasingwhentheleasingperiodcoversallormostoftheeconomiclifetimeofthedurablegood.Attheendoftheleasingperiod,thelesseeoftenhastheoptiontobuythegoodatanominalprice(ESA95,AnnexII).Furthermore,inviewoftheheterogeneityoftheactivitiesundertakenbyfinancialcorporationsclassifiedasOFIsandinviewofthedifferencesincurrentavailabilityofdatabysubcategoryofOFIs,thebalancesheetbreakdownsrequiredvaryaccordingtothetypeofOFIsubcategory.Instrumentandmaturitybreakdown:ThetablebelowprovidesanoverviewoftherequiredinstrumentbreakdownbytypeofOFIsubcategory.Specificationstotheseinstrumentbreakdownsaredescribedintheparagraphsbelow.Inprinciple,theinstrumentbreakdownistobeprovidedaskeyindicatorsforallsubcategoriesofOFIs(exceptfor‘investmentfundsbytypeofinvestors’and‘otherOFIs’).OverviewoftheinstrumentandmaturitybreakdownINSTRUMENT&MATURITYCATEGORIESASSETSLIABILITIES1.Deposits(reportedbyAandB)2.Loans(reportedbyC)3.Securitiesotherthanshares(reportedbyA,BandC)upto1year(reportedbyA)over1years(reportedbyA)4.Sharesandotherequity(1)(reportedbyA,BandC)5.Investmentfundshares/units(reportedbyAandB)6.Fixedassets(reportedbyA)7.Financialderivatives(reportedbyAandB)8.Otherassets(reportedbyA,BandC)1.Depositsandloanstaken(reportedbyA,BandC)2.Debtsecuritiesissued(reportedbyBandC)3.Capitalandreserves(reportedbyBandC)4.Investmentfundshares/unitsissued(reportedbyA)5.Financialderivatives(reportedbyAandB)6.Otherliabilities(reportedbyA,BandC)Totalassets=Totalliabilities(reportedbyallcategories)(1)Excludinginvestmentfundshares/units.A:InvestmentfundsB:SDDsC:FCLsD:OtherOFIsAssets0.Totalassets/liabilities:TotalassetsshouldbereportedinrespectofallOFIsub-categories.Totalassetsshouldequalthesumofallitemsseparatelyidentifiedontheassetssideofthebalancesheetandshouldalsoequaltotalliabilities.1.Deposits:Theitem‘deposits’isseparatelyrequiredforalltypesofinvestmentfundsreportingseparatelyandforSDDs.InthecaseofFCLs,thisitemshouldbeallocatedto‘otherassets’.Thisitem(8)consistsoftwomainsub-categories:—Transferabledeposits:Deposits(innationalorinforeigncurrency)whichareimmediatelyconvertibleintocurrencyorwhicharetransferablebycheque,banker'sorder,debitentryorthelike,bothwithoutanykindofsignificantrestrictionorpenalty(ESA95,paragraphs5.42-5.44).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/335(8)Itshouldbenotedthat,intheMFIbalancesheet,nodistinctionismadebetweendepositsandloansontheassetandliabilityside.Instead,allnon-negotiablefundsplacedwith/lenttoMFIs(=liabilities)aredeemedtobein‘deposits’andallfundsplacedby/lentbytheMFIs(=assets)aredeemedtobe‘loans’.However,theESA95outlinesthedifferencebasedonthecriterionofwhoistakingtheinitiativeforthetransaction.Incaseswheretheinitiativeistakenbytheborrower,thefinancialtransactionistobeclassifiedasaloan.Incaseswheretheinitiativeistakenbythelender,thetransactionistobeclassifiedasadeposit.—Otherdeposits:Allholdingsindepositsotherthantransferabledeposits.Otherdepositscannotbeusedtomakepaymentsatanytimeandtheyarenotconvertibleintocurrencyortransferabledepositswithoutanykindofsignificantrestrictionorpenalty.Thissubcategoryincludestimedeposits,savingsdepositsetc(ESA95,paragraphs5.45-5.49).Holdingsofcurrencyshouldalsobeincludedunderthisitem.Currencycomprisesnotesandcoinsincirculationthatarecommonlyusedtomakepayments.Thisitemisexpectedtobeinsignificant.Valuationrules:inlinewiththeESA95,depositsshouldbereportedatnominalvalue,excludingaccruedinterests.2.Loans:Datarelatingto‘loans’aretobereportedseparatelyonlyforthesubcategoryFCLs.Forthesub-categoriesinvestmentfundsandSDDs,loansshouldbeallocatedunder‘otherassets’.LoansarefundslentbyreportingOFIstoborrowers,whicharenotevidencedbynegotiabledocumentsorarerepresentedbyasingledocument(evenifithasbecomenegotiable).Thisitemconsistsof:—loansgrantedtohouseholdsintheformofconsumercredit(loansgrantedforthepurposeofpersonaluseintheconsumptionofgoodsandservices),lendingforhousepurchases(creditextendedforthepurposeofinvestinginhousing,includingbuildingandhomeimprovements),andother(loansgrantedforpurposessuchasbusiness,debtconsolidation,education,etc.),—financialleasesgrantedtothirdparties,—baddebtloansthathavenotyetbeenrepaidorwrittenoff,—holdingsofnon-negotiablesecurities,—subordinateddebtintheformofloans.Nomaturitybreakdownisrequired.Valuationrules:inlinewiththetreatmentofloansmadebyMFIs,loansmadebyOFIsshould,inprinciple,berecordedgrossofallrelatedprovisions,bothgeneralandspecific,untiltheloansarewrittenoffbythereportinginstitution,atwhichpointtheloansareremovedfromthebalancesheet.Inaccordancewiththegeneralprincipleofaccrualsaccounting,interestearnedonloansshouldbesubjecttoon-balance-sheetrecordingasitaccrues(i.e.onanaccrualsbasis),ratherthanwhenitisactuallyreceivedorpaid(i.e.onacashbasis).Accruedinterestonloansshouldbeclassifiedonagrossbasisunderthecategory‘otherassets’.Accruedinterestshouldbeexcludedfromtheloantowhichitrelates,whichshouldbevaluedatthenominalamountoutstandingonthereportingdate.3.Securitiesotherthanshares:Thisitemisseparatelyrequiredforallsub-categoriesofOFIs,exceptforotherOFIs.Thisitemreferstoholdingsofsecuritiesotherthansharesandotherequitywhichareusuallynegotiableandtradedonsecondarymarketsorcanbeoffsetonthemarketandwhichdonotgranttheholderanyownershiprightsovertheissuinginstitution.Thisitemincludesholdingsofsecuritieswhichgivetheholdertheunconditionalrighttoafixedorcontractuallydeterminedincomeintheformofcouponpaymentsand/orastatedfixedsumataspecificdate(ordates)orstartingfromadatedefinedatthetimeofissue.Italsoincludesnegotiableloansthathavebeenrestructuredintoalargenumberofidenticaldocumentsandthataretradedonorganisedmarkets.Valuationrules:inlinewiththeESA95,securitiesotherthansharesshouldbereportedatmarketvalue.Amaturitysplit(initialmaturity)‘uptooneyear’and‘overoneyear’of‘securitiesotherthanshares’isrequiredfortheOFIsubcategory‘investmentfunds’(totalinvestmentfundsandinvestmentfundsbrokendownbytypeofinvestment).4.Sharesandotherequity(excludinginvestmentfundshares):ThisitemisseparatelyrequiredforallsubcategoriesofOFIs,exceptforotherOFIs.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/336Thisreferstoholdingsofsecuritieswhichrepresentpropertyrightsincorporationsorquasi-corporations.Thesesecuritiesgenerallyentitletheholderstoashareintheprofitsofcorporationsorquasi-corporationsandtoashareintheirownfundsintheeventofliquidation.Thiscategorycomprisesthreemainsubcategories:—quotedshares,excludinginvestmentfundshares:Shareswithpricesquotedonarecognisedstockexchangeorotherformofsecondarymarket(ESA95,paragraphs5.88-5.93),—unquotedshares,excludinginvestmentfundshares:Sharesthatarenotquoted(ESA95,paragraphs5.88-5.93),—otherequity:Alltransactionsinotherequitythatarenotcoveredbyquotedandunquotedshares(ESA95,paragraphs5.94-5.95).Valuationrules:InlinewiththeESA95,sharesandotherequityshouldbereportedatmarketvalue.5.Investmentfundshares/units:Holdingsofinvestmentfundshares/unitsaretobereportedasaseparateitemonlyforthesubcategoriesinvestmentfunds(totalinvestmentfundsandalltypesofinvestmentfunds)andSDDs.ForthesubcategoryFCLs,investmentfundshares/unitsshouldbeallocatedunder‘otherassets’.Investmentfundshares/unitsareshares/unitsissuedbyaspecifictypeoffinancialcorporation,whoseexclusivepurposeistoinvestthefundscollectedonthemoneymarket,thecapitalmarketand/ortherealestatemarket.Investmentfundshares/unitsareexclusivelyliabilitiesofMFIs(onlyMMFs)andinvestmentfundsclassifiedasOFIs.Shares/unitsofinvestmentfundsissuedgivetheholdersrightsregardingthecapitalinvestedandonthereturnsarisingfromsuchinvestmentsbutusuallydonotgiveanyevidenceofcontrolofthecollectiveinvestment(suchasvotingrightsorparticipationinmanagement).Valuationrules:inlinewiththeESA95,investmentfundshares/unitsshouldbereportedatmarketvalue.6.Fixedassets:Thisitemconsistsof:—tangiblefixedassetsforinvestmentpurposes(investmentsindwellings,otherbuildingsandstructures,non-residentialbuildings).Thispartisidentifiedasholdingsof‘realestate’,—non-financialassets,tangibleorintangible,whichareintendedtobeusedrepeatedlyformorethanoneyearbyreportingOFIs.TheyincludelandandbuildingsoccupiedbytheOFIs,aswellasequipment,softwareandotherinfrastructures.‘Fixedassets’areseparatelyidentifiedfortotalinvestmentfundsandalsoforinvestmentfundsbrokendownbytypeofinvestmentandbytypeofinvestor.Inthecaseofinvestmentfundsbrokendownbyinvestment,fixedassetsshouldonlybeseparatelyidentifiedforrealestate,mixedandotherfunds,sincethesethreetypesoffundsareexpectedtoholdrealestateforinvestmentpurposes.Allothercategoriesoffundsbrokendownbyinvestmentalsohavefixedassets,buttheamountisexpectedtobeinsignificantastheywouldbemainlyfixedassetsforownuse(buildingsoccupiedbytheOFI,equipment,softwareandotherinfrastructures).Wherefixedassetsdonothavetobereportedasaseparateitem,theywillbeallocatedunder‘otherassets’.7.Financialderivatives:Datarelatingto‘financialderivatives’aretobereportedasaseparateitemonlyforthesubcategoriesinvestmentfunds(totalinvestmentfundsandalltypesofinvestmentfunds)andSDDs.InthecaseofFCLs,thisitemshouldbeallocatedunder‘otherassets’.Thisitemconsistsofalltransactionsinfinancialderivatives,i.e.financialassetsbasedonorderivedfromadifferentunderlyinginstrument.Theunderlyinginstrumentisusuallyanotherfinancialasset,butmayalsobeacommodityoranindex(ESA95,paragraph5.65).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/337Thereportingof‘financialderivatives’intheOFIreportingschemeshouldinprinciplebeinlinewiththerecommendedtreatmentintheMFIreportingscheme.Inthiscontext,theGuidanceNotestotheRegulationECB/2001/13ontheMFIbalancesheetstatistics(9)statethat,inaccordancewithexistinginternationalstatisticalstandards,financialderivativeinstrumentsthathaveamarketvalueshouldinprinciplebesubjecttoon-balance-sheetrecording.Derivativeshaveamarketvaluewhentheyaretradedonorganisedmarkets(exchanges)orincircumstancesinwhichtheycanberegularlyoffsetonover-the-counter(OTC)markets.Underthisitem,thefollowingfinancialderivativesshouldbereported:—options,tradableandOTC,—warrants,—futures,butonlyiftheyhaveamarketvaluebecausetheyaretradableorcanbeoffset,—swaps,butonlyiftheyhaveamarketvaluebecausetheyaretradableorcanbeoffset.Financialderivativesthataresubjecttoon-balance-sheetrecordingshouldbeenteredattheirmarketvalue,whichistheprevailingmarketpriceoracloseequivalent(fairvalue).Derivativesshouldberecordedonthebalancesheetonagrossbasis.Individualderivativecontractswithgrosspositivemarketvaluesshouldberecordedontheassetsideofthebalancesheetandcontractswithgrossnegativemarketvaluesontheliabilityside.Grossfuturecommitmentsarisingfromderivativecontractsshouldnotbeenteredason-balance-sheetitems.Itisrecognisedthatfinancialderivativesmayberecordedonanetbasisaccordingtodifferentvaluationmethods.Inthecasethatonlynetpositionsareavailable,orpositionsarerecordedotherthanatmarketvalue,thesepositionsshouldbereportedasdefault.Nobreakdowns(bysector,currency,etc.)arerequested.8.Otherassets:ThisitemisseparatelyrequiredforallsubcategoriesofOFIs,exceptforotherOFIs.Thisitemcomprisesassetsnotincludedelsewhere,suchas:—accruedinterestreceivableonloansandaccruedrentonbuildings,—dividendstobereceived,—amountsreceivablenotrelatedtothemainOFIbusiness,—grossamountsreceivableinrespectofsuspenseitems,—grossamountsreceivableinrespectoftransititems,—otherassetsnotseparatelyidentifiede.g.fixedassets,loans,deposits(dependingonthesubcategoryofOFI).Theabovelistisnotcomprehensiveandvariesaccordingtothetypeofreportingcategory(seelastbulletpoint).Indeed,thebalancesheetrequiredbytypeofsubcategoryofOFIvariesaccordingtotheactivityundertakenbythesubcategoryofOFI.Onlythemainitemsofthebalancesheetareseparatelyidentified.Allamountsthatcannotbeallocatedinoneofthesemainbalancesheetitems(BSI)shouldbeallocatedin‘otherassets’,e.g.asinvestmentfundsarenotexpectedtograntloans,theitem‘loan’isnotseparatelyidentifiedinthebalancesheet.However,inthecasethatinvestmentfundsdidinfactgrantloans,thisamountshouldbeallocatedin‘otherassets’.NCBsarerequiredtoprovidedetailsonthecomponentsof‘otherassets’intheexplanatorynotes.LIABILITIES0.Totalassets/liabilities:Totalliabilitiesshouldequalthesumofallitemsseparatelyidentifiedontheliabilitysideofthebalancesheetandshouldalsoequaltotalassets(seealso‘assetitems—totalassets/liabilities’).9.Depositsandloanstaken:Thisitemistobeseparatelyidentifiedforinvestmentfunds,SDDsandFCLs.Thisitemconsistsof:—Deposits:Transferabledepositsandotherdeposits(seeassetside)placedwithOFIs.ThesedepositsaregenerallyplacedbyMFIs.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/338(9)EuropeanCentralBank,November2002.—Loans:LoansgrantedtothereportingOFIswhicharenotevidencedbydocumentsorarerepresentedbyasingledocument(evenifithasbecomenegotiable).10.Debtsecuritiesissued:ThisitemistobeseparatelyreportedforSDDsandFCLs.Inthecaseofinvestmentfunds,thisitemistobeallocatedunder‘otherliabilities’,andisexpectedtobeinsignificant.Thisitemreferstosecuritiesotherthanequity,whichareinstrumentsusuallynegotiableandtradedonsecondarymarketsorwhichcanbeoffsetonthemarketandwhichdonotgranttheholderanyownershiprightsovertheissuinginstitution.Insomecountries,OFIsmayissuenegotiableinstrumentswithcharacteristicsthataresimilartothoseofmoneymarketpaperissuedbyMFIs.Inthisreportingscheme,allsuchinstrumentswouldbeclassifiedasdebtsecurities.11.Capitalandreserves:ThisitemistobeseparatelyreportedforSDDsandFCLs.Inthecaseofinvestmentfunds,thisitemistobeallocatedunder‘otherliabilities’.ThisitemcomprisestheamountsarisingfromtheissueofequitycapitalbyreportingOFIstoshareholdersorotherproprietors,representingfortheholderpropertyrightsintheOFIandgenerallyanentitlementtoashareinitsprofitsandtoashareinitsownfundsintheeventofliquidation.Fundsarisingfromnon-distributedbenefitsorfundssetasidebyreportingOFIsinanticipationoflikelyfuturepaymentsandobligationsarealsoincluded.Capitalandreservescomprisethefollowingelements:—equitycapital,—non-distributedbenefitsorfunds,—specificprovisionsagainstloans,securitiesandothertypesofassets,—operatingprofit/loss.12.Investmentfundshares/unitsissued:Thisitemistobeseparatelyreportedonlyforthesubcategoryinvestmentfundsasonlyinvestmentfundsissueinvestmentfundshares/units.ThisitemreferstosharesorunitsissuedbyinvestmentfundsotherthanMMFs.13.Financialderivatives:See‘assetitems—financialderivatives’.14.Otherliabilities:ThisitemisseparatelyrequiredforallsubcategoriesofOFIs,exceptforotherOFIs.ThisitemissimilartotheMFIs'‘remainingliabilities’exceptthatitexcludesfinancialderivatives.Thisitemcomprisesliabilitiesnotincludedelsewhere,suchas:—grossamountspayableinrespectofsuspenseitems,—grossamountspayableinrespectoftransititems,—accruedinterestpayableondeposits,—dividendstobepaid,—amountspayablenotrelatedtothemainOFIbusiness,—provisionsrepresentingliabilitiesagainstthirdparties,—marginpaymentsmadeunderderivativecontracts,representingcashcollateralplacedtoprotectagainstcreditriskbutremainingintheownershipofthedepositorandbeingrepayabletothedepositorwhenthecontractisclosedout,—netpositionsarisingfromsecuritieslendingwithoutcashcollateral,—netamountspayableinrespectoffuturesettlementsoftransactionsinsecurities.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/339Theabovelistisnotcomprehensiveandvariesaccordingtothetypeofreportingcategory.Indeed,thebalancesheetrequiredbythetypeofsubcategoryofOFIvariesaccordingtotheactivityundertakenbythesubcategoryofOFI.Onlythemainitemsofthebalancesheetareseparatelyidentified.Allamountsthatcannotbeallocatedinoneofthesemainitemsoftheliabilitysideshouldbeallocatedin‘otherliabilities’,e.g.asinvestmentfundsarenotexpectedtoissue‘debtsecurities’,theitem‘debtsecurities’isnotseparatelyidentifiedintheliabilityside.However,inthecasethatinvestmentfundsdidinfactissuesecurities,thisamountshouldbeallocatedin‘otherliabilities’.NCBsarerequiredtoprovidedetailsonthecomponentsof‘otherliabilities’intheexplanatorynotes.ACCOUNTINGRULESAccountingrulesfollowedbyOFIsindrawinguptheiraccountsshouldinprinciplecomplywiththenationaltranspositionofCouncilDirective86/635/EECof8December1986ontheannualaccountsandconsolidatedaccountsofbanksandotherfinancialinstitutions(10)andanyotherinternationalstandardsapplicable.WithoutprejudicetotheprevailingaccountingpracticesinMemberStates,allassetsandallliabilitiesaretobereportedonagrossbasisforstatisticalpurposes.Specificguidanceinthevaluationmethodsaregivenundertherelevantcategories.GEOGRAPHICAL,SECTORALANDBYPURPOSEBREAKDOWNTheECBrequires,forsomesubcategoriesofOFIsandforalimitednumberofBSI,ageographicalandsectoralbreakdownsimilartotheMFIBSI.GeographicalandsectoralbreakdownsASSETSA.DomesticresidentsMFIsNon-MFIsOfwhichnon-financialcorporations(S.11)(1)Ofwhichhouseholds,etc.(S.14)B.ResidentsoftheotherparticipatingMemberStatesMFIsNon-MFIsOfwhichnon-financialcorporations(S.11)Ofwhichhouseholds,etc.(S.14)C.ResidentsoftherestoftheworldLIABILITIESA.DomesticresidentsMFIsNon-MFIsB.ResidentsoftheotherparticipatingMemberStatesMFIsNon-MFIsC.Residentsoftherestoftheworld(1)Requiredonlyfortheitem‘loans’.GeographicalbreakdownsThecompilationofOFIstatisticsfortheeuroarearequirestheidentificationofcounterpartieslocatedintheparticipatingMemberStateswithabreakdownbetweendomesticterritoryandotherparticipatingMemberStates.Thefullgeographicalbreakdownrequiredistherefore‘domestic/otherparticipatingMemberStates/restoftheworld’.Inthecaseofnon-participatingMemberStates,thebreakdownis‘domestic/participatingMemberStates/restoftheworld’.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/340(10)OJL372,31.12.1986,p.1.ThegeographicalbreakdownrequiredrelatestoBSIsof:—Totalinvestmentfunds/investmentfundsbytypeofinvestmentpolicy:Inparticularfor‘securitiesotherthanshares’,‘sharesandotherequity’,‘investmentfundshares/units’(assetside)and‘investmentfundsharesissued’(liabilityside).Inthecaseoftheassetside,theinformationistobeprovidedasakeyindicator,inthecaseoftheliabilityside,itshouldbeprovidedasmemoitem.—FCLs:Theitem‘loans’shouldprovideadomestic/otherparticipatingMemberStatesgeographicalbreakdown(asakeyindicator).Sectoralbreakdowns(11)Themainsectoralbreakdownrequiredis‘MFI/non-MFI’.ThedefinitionofMFIiswellknownwhile‘non-MFI’comprisesthesectors‘generalgovernment’(12)and‘otherresidentsectors’.(13).ThesectoralbreakdownrequiredforthedomesticdataandotherparticipatingMemberStatesdataisthesame.Nosectoralbreakdownisrequiredfortherestoftheworlddata.Thesectoralbreakdownisrequiredforalimitednumberofitems:—Itshouldbetransmittedasa‘memoitem’forthesubsector‘investmentfunds’(fortotalinvestmentfundsandforinvestmentfundsbytypeofinvestment)andonlyforthoseitemsforwhichageographicalbreakdownisrequired.—Itshouldbetransmittedasa‘keyindicator’forthesubsector‘financialcorporationsengagedinlending’inrespecttotheitem‘loans’.Afurtheridentificationof‘loans’grantedto‘non-financialcorporationsandhouseholds’is,however,alsorequired,onlyforthissubcategoryofOFIsanditem.BreakdownbypurposeThisbreakdownisonlyrequiredfordatarelatingtoFCLs.ItreferstotheBSI‘loans’andinparticularto‘loans’tohouseholdsforwhichthepurposeoftheloanshouldbeidentified(brokendownintoconsumercredit,lendingforhousepurchasesandotherlending(residual)).Thisbreakdownisrequiredasakeyindicator.4.2.AdjustmentdataAdjustmentdatashouldbereportedonlyinthecaseofsignificantbreaksinstocks.Forexample,adjustmentdatashouldbeprovidedduetoreclassificationsinthecontextoftheimplementationoftheESA95framework.Datashouldbeprovidedwherecurrentlyavailable,onavoluntarybasis.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/341(11)TheESA95providesthestandardforsectoralclassification.(12)Generalgovernment:Residentunitswhichareprincipallyengagedintheproductionofnon-marketgoodsandservices,intendedforindividualandcollectiveconsumptionand/orintheredistributionofnationalincomeandwealth(ESA95paragraphs2.68-2.70).Generalgovernmentincludescentralgovernment,Stategovernment,localgovernmentandsocialsecurityfunds(ESA95,paragraphs2.71-2.74).Forfurtherguidanceonthesectoralclassification,pleaserefertotheMoneyandBankingStatisticsSectorManual:Guidanceforthestatisticalclassificationofcustomers,EuropeanCentralBank,secondedition,November1999.(13)‘Otherresidentsectors’comprise:—OFIsasdefinedinthisframework,—financialauxiliaries,—insurancecorporationsandpensionfunds.Non-monetaryfinancialcorporationsandquasi-corporationsprincipallyengagedinfinancialintermediationastheconsequenceofthepoolingofrisks(ESA95,paragraphs2.60-2.67),—non-financialcorporations.Corporationsandquasi-corporationsnotengagedinfinancialintermediationbutprincipallyintheproductionofmarketgoodsandnon-financialservices(ESA95,paragraphs2.21-2.31),—households.Individualsorgroupsofindividualsasconsumers,andproducersofgoodsandnon-financialservicesexclusivelyfortheirownfinalconsumption,andasproducersofmarketgoodsandnon-financialandfinancialservicesprovidedthattheiractivitiesarenotthoseofquasi-corporations.Includedarenon-profitinstitutionswhichservehouseholdsandwhichareprincipallyengagedintheproductionofnon-marketgoodsandservicesintendedforparticulargroupsofhouseholds(ESA95,paragraphs2.75-2.88).AsinthecontextoftheMFIbalancesheetstatistics,flowsstatisticsmeasuringthefinancialtransactions(14)thatoccurduringthereferenceperiodwouldideallyberequired.However,aregulartransmissionofafullsetofthenecessaryadjustmentdata(includingboth‘reclassificationsandotheradjustments’and‘revaluationsandloanwrite-off/write-downadjustments’)isnotaimedatatthisstage.4.3.Reportingfrequency,timelinessandtimerangeThereportingfrequencytotheECBisquarterly.OFIstatisticsaretransmittedtotheECBatthelatestonthelastcalendardayofthethirdmonthfollowingtheendofthereferenceperiod,orontheprecedingNCBbusinessday(15)ifthelastcalendardayofthemonthisnotanNCBbusinessday.TheexacttransmissiondatesarecommunicatedtoNCBsinadvanceintheformofareportingcalendar.HistoricalquarterlydataaretobetransmittedtotheECBstartingwiththereferenceperiodfourthquarter1998.5.ElectronictransmissionofOFIstatistics—keyfamilyidentifier:OFITheOFIkeyfamilyreferstoeuroareaOFIbalancesheetstatistics.IthasbeendesignedinsuchawayastodrawasmuchaspossibleonthekeyfamilycodelistsandvaluesalreadydefinedforBSIstatistics.5.1.DimensionsThetablebelowdescribesthedimensionsusedintheOFIkeyfamily.FortheOFIstatistics,11dimensionshavebeenspecifiedasessentialtoidentifythetimeseries.PositionInkey:Concept(mnemonic)ConceptnameValueformatCodelist(mnemonic)CodelistnameDimensions1FREQFrequencyAN1CL_FREQFrequencycodelist(BIS,ECB)2REF_AREAReferenceareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)3ADJUSTMENTAdjustmentindicatorAN1CL_ADJUSTMENTAdjustmentindicatorcodelist(BIS,ECB)4OFI_REP_SECTOROFIreferencesectoralbreakdownAN2CL_OFI_REP_SECTOROFIreferencesectoralbreak-downcodelist(ECB)5OFI_ITEMOFIbalancesheetitemAN3CL_OFI_ITEMOFIbalancesheetitemcodelist(ECB)6MATURITY_ORIGOriginalmaturityAN1CL_MATURITY_ORIGOriginalmaturitycodelist(ECB)7DATA_TYPEDatatypeAN1CL_DATA_TYPEMoneyandbankingtypeofdata,flowandposition(ECB,BIS)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/342(14)Financialtransactionsaredefinedasthedifferencebetweenstockpositionsatend-quarterreportingdates,afterremovingtheeffectofchangesthatariseduetoinfluencesotherthantransactions.Informationontheseinfluenceswilltaketheformofadjustmentsthatcover‘otherchanges’:‘reclassificationsandotheradjustments’and‘revaluationsandloanwrite-off/write-down’.Otherchanges:—Inthecontextofbalancesheetstatistics,‘otherchanges’arethosedevelopmentsbetweenend-quarterbalancesheetsthatariseotherthanfromtransactions.Otherchangesaregroupedintotwomaincategories:‘reclassificationsandotheradjustments’and‘revaluationsandloanwrite-offs/write-downs’.—‘Reclassificationsandotheradjustments’compriseanychangesinthebalancesheetstockthatariseduetoanalterationinstatisticalcoverage(inclusionorexclusionofnewOFIs),thereclassificationofassetsorliabilities(bymaturity,bysectororbyinstrument)andtheeffectofreportingerrorsthathavebeencorrectedinthestocksonlyoveralimitedtimerange.—‘Revaluationsandloanwrite-offs/write-downs’ismadeupoftwoparts.Firstly,itcomprisesanychangesinthestockpositionsduetotheimpactofexchangeratemovementsonassetsandliabilitiesdenominatedinforeigncurrency.Secondly,theimpactoffluctuationsinthemarketpriceoftheoutstandingstockofmarketablesecuritiesheld,soldorissuedandtheremovalfromthebalancesheetofloansthataresubjecttowrite-off/write-downgiveriseto‘otherrevaluations’.(15)‘NCBbusinessday’meansanydayonwhichaparticularNCBofaparticipatingMemberStateisopenforthepurposeofconductingESCBmonetarypolicyoperations.PositionInkey:Concept(mnemonic)ConceptnameValueformatCodelist(mnemonic)Codelistname8COUNT_AREACounterpartyareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)9BS_COUNT_SECTORBalancesheetcounterpartysectorAN4CL_BS_COUNT_SECTORBalancesheetcounterpartysectorcodelist(ECB,BIS)10CURRENCY_TRANSCurrencyoftransactionAN3CL_CURRENCYCurrencycodelist(ECB,BIS,EurostatBoP)11SERIES_DENOMDenominationoftheseriesorspecialcalculationAN1CL_SERIES_DENOMDenominationoftheseriesorspecialcalculationcodelist(ECB)Eachofthe11statisticaldimensionstakesitsvaluesfromacorrespondingcodelist.Forexample,accordingtothetableabove,thedimensionREF_AREA(referencearea)takesitsvaluesfromtheCL_AREA_EEcodelist.ThedimensionsoftheOFIkeyfamilyaredescribedbelow,followingthesamesequenceastheyappearinthekey.DimensionNo1:Frequency(FREQ;length:onecharacter)Thisdimensionindicatesthefrequencyofthereportedtimeseries.ThevalueusedintheOFIkeyfamilyis‘Q’forquarterlydataandisasubsetofthevaluesspecifiedinthecodelistCL_FREQ.Whennationaldataareonlyavailableatalowerfrequency(i.e.half-yearlyorannual),NCBsestimatequarterlydata.Whenquarterlyestimatesarenotfeasible,dataareneverthelessprovidedasquarterlytimeseries(i.e.annualdataareprovidedasyyyyQ4andhalf-yearlydataareprovidedasyyyyQ2andyyyyQ4withtheremainingquarterseithernotreportedorreportedasmissingwithobservationstatus‘L’(16)).DimensionNo2:Referencearea(REF_AREA;length:twocharacters)Thisdimensionrepresentsthecountryofresidenceofthereportinginstitution.TheassociatedcodelistCL_AREA_EEcontainsthestandardISOcountrylistandsomeadditionalvalues(seealsodimensionNo8:Counterpartyarea).ThesubsetofvaluesusedintheOFIkeyfamilycorrespondstothe15EuropeanUnion(EU)MemberStates.DimensionNo3:Adjustmentindicator(ADJUSTMENT;length:onecharacter)Thisdimensionindicateswhetheraseasonaladjustmentand/oraworkingdayadjustmenthavebeenapplied.ThecorrespondingcodelistisCL_ADJUSTMENT.ThevalueusedintheOFIkeyfamilyis‘N’forneitherseasonallynorworkingdayadjustedseries.DimensionNo4:OFIreferencesectoralbreakdown(OFI_REP_SECTOR;length:twocharacters)ThisdimensionindicateswhichtypeofOFIisreportingandislinkedtothecodelistCL_OFI_REP_SECTOR.Thefollowing11valueshavebeendefined:totalinvestmentfunds(‘10’);investmentfundsbrokendownbytypeofinvestment:equityfunds(‘11’),bondfunds(‘12’),mixedfunds(‘13’),realestatefunds(‘14’)andotherfunds(‘15’);investmentfundsbrokendownbytypeofinvestor:generalpublicfunds(‘1G’)andspecialinvestorsfunds(‘1S’);SDDs(‘20’);FCLs(‘30’)andothercategoriesofOFIs(‘40’).DimensionNo5:OFIbalancesheetitem(OFI_ITEM;length:threecharacters)ThisdimensionrepresentstheBSIoftheOFIbalancesheetandislinkedtothecodelistCL_OFI_ITEM.Valuesforassetsandliabilitiesareidentifiedbytheprefix‘A’or‘L’andareorganisedandcodedfollowing,whereverpossible,ahierarchicalrelationamongtheitems.SinceOFIsconcentrateondifferentfinancialactivitiesdependingontheirtype,notallBSIsapplytoallthetypes.Inparticular,ontheassetsidetwodifferentitemshavebeendefinedfor‘otherassets’:—otherassets(includingloans)(‘A8A’)whichappliestoallcategoriesofOFIsexceptFCLs,andOfficialJournaloftheEuropeanUnionEN26.9.2003L241/343(16)SeealsoSection6.2,‘Datarequirements’.—otherassets(includingdeposits,cash,investmentfundshares,fixedassetsandfinancialderivatives)(‘A8B’)whichappliestoFCLs.Ontheliabilitysidethreedifferentitemshavebeendefinedfor‘otherliabilities’:—otherliabilities(excludingdebtsecurities,capitalandreservesandfinancialderivatives)(‘L6A’)whichappliestoSDDs,—otherliabilities(includingfinancialderivatives)(‘L6B’)whichappliestoFCLs,and—otherliabilities(includingdebtsecuritiesandcapitalandreserves)(‘L6C’)whichappliestotheinvestmentfundscategories.DimensionNo6:Originalmaturity(MATURITY_ORIG;length:onecharacter)ThisdimensionrepresentstheoriginalmaturityoftheBSIandislinkedtothecodelistCL_MATURITY_ORIG.Thematuritybreakdown‘uptooneyear’(‘F’)and‘over1year’(‘K’)appliestotheitem‘securitiesotherthanshares’fortheinvestmentfundscategories.Conceptually,althoughthematuritybreakdownisnotrequiredinthiscontext,originalmaturityalsoappliestotheassetitems‘loans’and‘deposits’andtheliabilityitems‘depositsandloanstaken’and‘debtsecuritiesissued’.Inthesecasesthevalue‘A’isthereforeusedfortotalmaturity.Allotheritemsshowthevalue‘X’fornotapplicable.DimensionNo7:Datatype(DATA_TYPE;length:onecharacter)ThisdimensionisdescribedbythecodelistCL_DATA_TYPEandindicatesthetypeofdatatobereported:grossstocks(‘1’)andreclassificationandotheradjustments(‘5’).ReclassificationandotheradjustmentscomprisechangesintheassetsandliabilitiesonthebalancesheetoftheOFIreportingsectorarisingfrom1)changesinthereportingpopulation;2)corporaterestructuring;3)thereclassificationofassetsandliabilities;and4)thecorrectionofthosereportingerrorswhich,fortechnicalreasons,cannotberemovedfromthestockdataforthecompleterelevantperiod.DimensionNo8:Counterpartyarea(COUNT_AREA;length:twocharacters)ThisdimensionrepresentstheareaofresidenceofthecounterpartyoftheOFIbalancesheet.ThecodelistlinkedtothisconceptisCL_AREA_EE,whichcontainsthestandardISOcountrylistandadditionalvalues(e.g.‘U6’—‘Domestic:samecountryasofthereportingOFI’).ForthepurposeoftheOFIkeyfamilyasubsetofvaluesisused:domestic(homeorreferencearea)(‘U6’);otherparticipatingMemberStates(allcountriesexceptthereferencearea)(‘U5’);restoftheworld(‘U4’)andworld(allentities)(‘A1’).WhenacountrybecomesaparticipatingMemberState,historicaldatareferringtothepre-entryperiodareprovidedusingthecounterpartyareacodesMonetaryUnion(‘U2’)andallareasotherthantheparticipatingMemberStatesandreference/homearea(‘U8’)(17).DimensionNo9:Balancesheetcounterpartysector(BS_COUNT_SECTOR;length:fourcharacters)ThisdimensionrepresentsthesectoralbreakdownoftheOFIBSIandislinkedtothecodelistCL_BS_COUNT_-SECTOR.Fivecounterpartysectorsarerequired:MFIs(‘1000’);non-MFIs(‘2000’);otherresidentsectors—o/wnon-financialcorporations(‘2240’);otherresidentsectors—o/whouseholds(‘2251’)andtheunspecifiedsector(‘0000’).DimensionNo10:Currencyoftransaction(CURRENCY_TRANS;length:threecharacters)ThisdimensiondescribesthecurrencyinwhichtheOFIBSIsaredenominatedandislinkedtothecodelistCL_CURRENCY.Onlythevalue‘Z01’isusedforallcurrenciescombined.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/344(17)Forexample,inthecaseofGreece,thecounterpartyareacodes‘U2’and‘U8’areusedfordatareferringtoperiodspriortoandincluding2000Q4,andthecodes‘U5’and‘U4’areusedfrom2001Q1onwards.DimensionNo11:Denominationoftheseriesorspecialcalculation(SERIES_DENOM;length:onecharacter)Thisdimensionspecifieswhetherthereportedseriesisexpressedinnationalorinthecommon(euro)currency.Ithastwovalues(‘N’,nationalcurrencyand‘E’,euro),thatarerepresentedbythecodelistCL_SERIES_DENOM.Thecode‘E’isusedbytheparticipatingMemberStates,whilethecode‘N’isusedbynewparticipatingMemberStatesfortheprovisionofhistoricaldataforthepre-entryperiod(18).5.2.AttributesInadditiontothe11dimensionsdefiningthekey,asetofattributeshasbeendefined(19).Theseareattachedatvariouslevelsoftheexchangedinformation:Balancesheetitemskeyfamily(ECB_OFI):codedanduncodedattributesAssignmentlevelStatisticalconceptValueformatCodelistAttributesatsiblinglevel(exchangedusingtheFNSgroup)SiblingTITLE_COMPLTitlecomplementAN..350UncodedSiblingUNITUnitAN..12CL_UNITUnitcodelist(BIS,ECB,EurostatBoP)SiblingUNIT_MULTUnitmultiplierAN..2CL_UNIT_MULTUnitmultipliercodelist(BIS,ECB,EurostatBoP)SiblingDECIMALSDecimalsN1CL_DECIMALSDecimalscodelist(BIS,ECB)SiblingTITLETitleAN..70UncodedSiblingNAT_TITLENationallanguagetitleAN..350UncodedSiblingCOMPILATIONCompilationAN..1050UncodedSiblingCOVERAGECoverageAN..350UncodedAttributesattimeserieslevel(exchangedusingtheFNSgroup)TimeseriesCOLLECTIONCollectionindicatorAN1CL_COLLECTIONCollectionindicatorcodelist(BIS,ECB)TimeseriesAVAILABILITYAvailabilityAN1CL_AVAILABILITYOrganisationavailabilitycodelist(BIS,ECB)TimeseriesDOM_SER_IDSDomesticseriesidsAN..70UncodedTimeseriesBREAKSBreaksAN..350UncodedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/345(18)Forexample,inthecaseofGreece,thecode‘N’isusedfordatareferringtoperiodspriortoandincluding2000Q4,andthecode‘E’from2001Q1onwards.(19)Attributesarestatisticalconceptswhichprovideadditionalcoded(e.g.theunit)anduncoded(e.g.thecompilationmethod)informationabouttheexchangeddata.‘Mandatory’appliestotheattributesforwhichallpartnersknowthevalues.‘Conditional’appliestotheattributeswhicharedefinedonlyiftheyareknowninthereportinginstitution(e.g.domesticseriesids)orwhenevertheyarerelevant(e.g.compilation,breaks).Attributevaluesaretobeexchangedonlywhentheyaresetforthefirsttimeandwhenevertheychange.Onlytheobservationstatusispresentineveryinterchange,attachedtoeachobservation.AssignmentlevelStatisticalconceptValueformatCodelistAttributesatobservationlevel(exchangedtogetherwiththedatainthemainARRsegment)ObservationOBS_STATUSObservationstatusAN1CL_OBS_STATUSObservationstatuscodelist(BIS,ECB,EurostatBoP)ObservationOBS_CONFObservationconfidentialityAN1CL_OBS_CONFObservationconfidentialitycodelist(EurostatBoP,ECB)ObservationOBS_PRE_BREAKPre-breakobservationvalueAN..15-ObservationOBS_COMObservationcommentAN..350UncodedEachoftheseattributesischaracterisedbysometechnicalproperties,whicharelistedinthetablebelow.EuroareaNCBsreportingtotheECBCommonattributepropertiesfortheECB_OFIkeyfamilyStatusFirstvaluesetby…(1)ModifiablebyNCBsTITLE_COMPLMECBNoUNITMECBNoUNIT_MULTMECBNoDECIMALSMECBNoTITLECECBNoNAT_TITLECNCBYesCOMPILATIONCNCBYes(*)COVERAGECNCBYes(*)COLLECTIONMECBNoAVAILABILITYMECB/NCBYesDOM_SER_IDSCNCBYesBREAKSCNCBYesOBS_STATUSMNCBYesOBS_CONFCNCBYesOBS_PRE_BREAKCNCBYesOBS_COMCNCB/ECBYesM:Mandatory,C:Condi-tional(*)ChangesaretobecommunicatedtotheresponsibleECBbusinessareabyfax/e-mail.(1)ECBreferstotheECBDirectorateGeneralStatistics.Belowisadescriptionofeachattributeincludingthereferencecodelist(indicatedincapitallettersasCL_****)wheneveritapplies.5.2.1.AttributesatsiblinglevelMandatory:—TITLE_COMPL(uncoded):Thetitlecomplementisset,storedanddisseminatedbytheECB(inEnglishwithamaximumlengthof350characters).IfanNCBwouldliketomakeamodification,arevisioncanbemadeafterconsultationwiththeECB.ThisrevisionwillhoweverbemadebytheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/346—UNIT(codelist:CL_UNIT):Thisattributeprovidestheunitofmeasureofthereporteddata.ParticipatingMemberStatesreportthedataineuroandtheECBsetsthisattributeto‘EUR’(DENOM=‘EUR’).InthecasethatacountrybecomesaparticipatingMemberState,theECBsetsthevalueofthisattributeequaltothecorrespondingnationalcurrencyinthecaseofhistoricaldatareferringtothepre-entryperiod(20).—UNIT_MULT(codelist:CL_UNIT_MULT):Thisattributeprovidesinformationonwhethertheseriesisexpressedinmillions(UNIT_MULT=‘6’),billions(UNIT_MULT=‘9’),etc.NCBsreportthedatainmillionsandtheECBsetsthevalueoftheattributeat6(UNIT_MULT=‘6’).—DECIMALS(codelist:CL_DECIMALS):Thisattributeindicatesthenumberofdecimalplacesgivenforthevaluesoftheobservations.NCBsreportthedatawiththreedecimalplacesandtheECBsetsthevalueoftheattributeat3forallseries(henceDECIMALS=‘3’).Conditional:—TITLE(uncoded):Theseriestitleallowsamaximumofonly70characters.Inviewofthelimitedspace,theTITLECOMPLEMENTisusedinsteadasthemandatoryattribute.TheTITLEattributecouldbeusedfortheconstructionofshorttitles.—NAT_TITLE(uncoded):NCBsmayusethisattributeinordertoprovideaprecisedescriptionandothersupplementaryspecificationsinthenationallanguage.Althoughtheuseofupperandlowercaselettersdoesnotcauseproblems,theexchangeofaccentedcharactersandextendedalphanumericsymbolsstillneedstobetestedbeforeregularuse.—COMPILATION(uncoded):Thisattributeisusedforprovidingdetailedtextualexplanationsofthecompila-tionmethodsappliedandcomprisesinformationsuchas:—datasources/datacollectionsystem,—compilationprocedures(includingdescriptionofestimations/assumptionsmade),—legalframework:informationrelatingtothenationallegalframeworkandthelinkswithEUdirectivesforeachtypeofOFI,—deviationsfromtheECBreportinginstructions(instrument/maturity/geographical/sectoralclassificationandvaluationmethods),—criteriaforclassifyinginvestmentfundsbytype.AdetaileddescriptionoftheinformationtobeincludedunderthisattributeisprovidedinAppendix2(points1to5).—COVERAGE(uncoded):Thisattributedescribesthereportingpopulationcoverageandshouldbespecifiedundertheseriestotalassets/liabilities.ItshoulddescribethetypeofOFIscoveredinthemaincategories.Ifthecoverageisknowntobepartial,anestimationofthemarketshareisprovided.Furtheritshouldindicatewhetherthefigureshavebeengrossedup.FurtherdetailsregardingtheinformationtobeincludedunderthisattributeareprovidedinAppendix2(point6).5.2.2.AttributesattimeserieslevelMandatory:—COLLECTION(codelist:CL_COLLECTION):Thisattributeprovidesanexplanationofthetimewhenobservationsarecollected(e.g.beginning,middleorendofperiod)oranindicationofwhetherdataareaverages,thehighestorlowestinagivenperiodetc.TheECBsetstheOFIseriesas‘end-of-period’(COLLECTION=‘E’).—AVAILABILITY(codelist:CL_AVAILABILITY):Thisattributeindicatestheinstitutionstowhichthedatacanbemadeavailable.Whenspecialtreatmentforspecificobservationsisneeded,theobservationconfidentialityattributecanbeused(seebelow).Conditional:—DOM_SER__IDS(uncoded):Thisattributeallowsreferencetobemadetothecodeusedinnationaldatabasestoidentifythecorrespondingseries(formulaeusingnationalreferencecodescanalsobespecified).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/347(20)Forexample,inthecaseofGreece,thevalueofthisattributeissetas‘GRD’fortheperioduptoandincluding2000Q4andas‘EUR’from2001Q1onwards.—BREAKS(uncoded):Thisattributeprovidesadescriptionofbreaksandmajorchangesovertimeinthecollection,reportingcoverageandcompilationoftheseries.Inthecaseofbreaks,itisdesirabletostatetheextenttowhicholdandnewdatamaybeconsideredcomparable(upto350characters).5.2.3.AttributesatobservationlevelMandatory:—OBS_STATUS(codelist:CL_OBS_STATUS):NCBsreportanobservationstatusvalueattachedtoeachcommunicatedobservation.Thisattributeismandatoryandmustbeprovidedwitheverydatatransmissionforeveryindividualobservation.WhenNCBsrevisethevalueofthisattribute,boththeobservationvalue(evenifunchanged)andthenewobservationstatusvaluearereported.Thelistbelowspecifiestheexpectedvalues(accordingtotheagreedhierarchy)fortheseattributesforthepurposeoftheOFIstatistics:‘A’=normalvalue,‘B’=breakvalue,‘M’=non-applicabledata(21),‘L’=dataexistbutarenotcollected(22),‘E’=estimatedvalue/assumption,‘P’=provisionalvalue(thisattributecanbeused,inparticular,witheachdatatransmissionreferringtothelastobservation)(23).—Ifanobservationisqualifiedbytwocharacteristics,themostimportantisreported.If,forexample,anobservationisbothaprovisionalvalueandtheresultofanestimate,priorityisgiventothe‘estimate’property,andthevalue‘E’isused.Conditional:—OBS_CONF(codelist:CL_OBS_CONF):IfanNCBwishestodifferentiatebetweentheconfidentialitystatusofoneormorespecificobservations,itmayusetheOBS_CONFattribute.Thevalueofthisattribute(ifany)maybemodifiedatthetimeofthedatatransmissionbythesenderoftheinformation.—OBS_PRE_BREAK:Thisattributecontainsthepre-breakobservationvalue,whichisanumericfieldliketheobservation.Itisprovidedwhenaseriesbreakoccurs.ForthepurposeoftheOFIkeyfamily,thisattributeisnotrequestedsincethisinformationisalreadyavailablefromthereclassificationseries.Ithasbeenaddedtothelistofattributessinceitispartofthecommonsubsetofattributesforallkeyfamilies.—OBS_COM(uncoded):Thisattributecanbeusedtoprovidetextualcommentsattheobservationlevel(e.g.describingtheestimateorassumptionmadeforaspecificobservationduetolackofdata,explainingthereasonforapossibleabnormalobservationorgivingdetailsofachangeinthereportedtimeseries).6.Exchangeofinformation6.1.ListofseriesTheECBmaintainsanddistributestotheNCBstablescontaininglistswithserieskeysofOFItimeseriestobetransmitted.TheseriestobeprovidedtotheECBaresetoutinAppendix1.Thefollowingseriestobereportedcanbedistinguished:KEYINDICATORSThedatatobereportedunderthiscategoryreferto:Totalinvestmentfundsandinvestmentfundsbrokendownbytypeofinvestment:—Totalfunds:Balancesheetsbrokendownbyinstrument,maturityandgeographicalcounterparty(totalof29series).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/348(21)When,owingtolocalmarketpracticesortothelegalframework,atimeseries(orpartofit)isnotapplicable(theunderlyingphenomenondoesnotexist),amissingvalueisreported(‘-’)withobservationstatus‘M’.(22)When,owingtolocalstatisticalconditions,dataforatimeseriesarenotcollectedeitheronspecificdatesorforthetotallengthofthetimeseries(theunderlyingeconomicphenomenonexistsbutisnotmonitoredstatistically),amissingvalueisreported(‘-’)withobservationstatus‘L’ineachperiod.(23)Theseobservationstakedefinitevalues(observationstatus‘A’)atalaterstage.Thenewrevisedvaluesoverwritethepreviousprovisionalobservations.—Investmentfundsbrokendownbytypeofinvestmentpolicy:Subjecttominordifferences,thebreakdownsrequiredarethesameasthosefortotalinvestmentfunds.Thedatatobereportedunderthiscategorycover:—equityfundsandbondfundsbalancesheets(totalof28seriesforeachcategory),—mixedfundsbalancesheets(totalof29series),—realestatefundsbalancesheets(totalof20series),—otherfundsbalancesheets(totalof29series).—SDDs(totalof12series).—FCLsbalancesheetsbrokendownbyinstrument,sectorandgeographicalcounterpartyandtheBSI‘loans’brokendownbypurpose(totalof32series).MEMORANDUMITEMSThedatatobereportedunderthiscategoryreferto:—Totalinvestmentfunds:BalancesheetdatabrokendownbysectorMFI/non-MFI(totalof27series).—Equityfunds(27series),bondfunds(27series),mixedfunds(27series),realestatefunds(15series),otherfunds(27series):BalancesheetforinvestmentfundsbytypeofinvestmentbrokendownbysectorMFI/non-MFI.—Balancesheetdataongeneralpublicfunds(12series)andspecialinvestorsfunds(12series).—Totalassets/liabilitiesforothercategoriesofOFI(1series).ADJUSTMENTSDATAInadditiontotheseriesonstocks,thecorrespondingserieson‘reclassificationandotheradjustments’arerequiredwhenapplicable.6.2.DatarequirementsKeyindicatorsshouldbetransmittedbyallparticipatingMemberStateswhenactualdataareavailable.Whennoactualdataareavailableforcertainbreakdownsorfortheagreedquarterlyfrequency,estimatesaretobeprovidediffeasible.‘Supplementarydata’shouldonlybetransmittedbythosecountriesforwhichactualdataareavailable.Inthecasethattheunderlyingeconomicphenomenonexistsbutisnotmonitoredstatisticallyandthereforenationalestimatescannotbeprovided,NCBsmaychooseeithernottoreportthetimeseriesortoreportitasmissingwithobservationstatus‘L’.Anytimeseriesthatisnotreportedwillthereforebeinterpretedas‘datathatexistbutarenotcollected’andassumptions/estimatesmaybemadeatECBlevelforthepurposeofcompilingeuroareaaggregates.Iftheunderlyingphenomenondoesnotexist,thenthetimeseriesmustbereportedasmissingwithobservationstatus‘M’.Inthecaseofdataon‘reclassificationsandotheradjustments’,datamustonlybereportedwhenareclassifica-tionorotheradjustmentasdescribedinSection4.2occurs.7.RevisionpolicyNCBsmayhavetorevisethedatatransmittedthepreviousquarter(ordinaryrevisions).Inaddition,revisionstodataonearlierquarters(historicalrevisions)mayalsooccur.Thefollowinggeneralprinciplesapply:—Ontheoccasionofallregularquarterlydatatransmissions,inadditiontothedataonthelatestquarter,only‘ordinary’revisions(i.e.revisionstothedatatransmittedthepreviousquarter)canbesent.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/349—‘Historical’revisionsshouldbelimitedandreportedonadifferentdatefromtheregularreporting.Inprinciple,minorroutinehistoricalrevisionstothedatashouldonlybeprovidedonayearlybasis(togetherwiththetransmissionofdataforthefourthquarter).Howeverexceptionally,historicalrevisions,whichsignificantlyimprovethequalityofthedata,maybeacceptedduringtheyear(outsidetheregularproductioncycles).—InthecaseofsignificantrevisionsexplanatorynotesmustbeprovidedtotheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/350Appendix1SERIESONINVESTMENTFUNDSTOBETRANSMITTEDTOTHEECB(Keyindicators/memorandumitems)ASSETSItemnameandmaturity/geographicalbreakdown/sectoralbreakdownInvestmentfunds/totalEquityfundsBondfundsMixedfundsRealestatefundsOtherfundsGeneralpublicfundsSpecialinvestorfundsDeposits/world/totalKeyKeyKeyKeyKeyKeyMemoMemoSecuritiesotherthansharestotalmaturity/world/totalKeyKeyKeyKeyKeyKeyMemoMemoSecuritiesotherthansharestotalmaturity/domestic/totalKeyKeyKeyKeyKeySecuritiesotherthansharestotalmaturity/domestic/MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharestotalmaturity/domestic/non-MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharestotalmaturity/otherpartici-patingMemberStates/totalKeyKeyKeyKeyKeySecuritiesotherthansharestotalmaturity/otherpartici-patingMemberStates/MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharestotalmaturity/otherpartici-patingMemberStates/non-MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharestotalmaturity/restoftheworld/totalKeyKeyKeyKeyKeySecuritiesotherthansharesupto1year/world/totalKeyKeyKeyKeyKeyKeySecuritiesotherthansharesupto1year/domestic/totalKeyKeyKeyKeyKeySecuritiesotherthansharesupto1year/domestic/MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesupto1year/domestic/non-MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesupto1year/otherpartici-patingMemberStates/totalKeyKeyKeyKeyKeySecuritiesotherthansharesupto1year/otherpartici-patingMemberStates/MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesupto1year/otherpartici-patingMemberStates/non-MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesupto1year/restoftheworld/totalKeyKeyKeyKeyKeyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/351Itemnameandmaturity/geographicalbreakdown/sectoralbreakdownInvestmentfunds/totalEquityfundsBondfundsMixedfundsRealestatefundsOtherfundsGeneralpublicfundsSpecialinvestorfundsSecuritiesotherthansharesover1year/world/totalKeyKeyKeyKeyKeyKeySecuritiesotherthansharesover1year/domestic/totalKeyKeyKeyKeyKeySecuritiesotherthansharesover1year/domestic/MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesover1year/domestic/non-MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesover1year/otherpartici-patingMemberStates/totalKeyKeyKeyKeyKeySecuritiesotherthansharesover1year/otherpartici-patingMemberStates/MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesover1year/otherpartici-patingMemberStates/non-MFIsMemoMemoMemoMemoMemoSecuritiesotherthansharesover1year/restoftheworld/totalKeyKeyKeyKeyKeySharesandotherequity/world/totalKeyKeyKeyKeyKeyKeyMemoMemoSharesandotherequity/domestic/totalKeyKeyKeyKeyKeyKeySharesandotherequity/domestic/MFIsMemoMemoMemoMemoMemoMemoSharesandotherequity/domestic/non-MFIsMemoMemoMemoMemoMemoMemoSharesandotherequity/otherparticipatingMemberStates/totalKeyKeyKeyKeyKeyKeySharesandotherequity/otherparticipatingMemberStates/MFIsMemoMemoMemoMemoMemoMemoSharesandotherequity/otherparticipatingMemberStates/non-MFIsMemoMemoMemoMemoMemoMemoSharesandotherequity/restoftheworld/totalKeyKeyKeyKeyKeyKeyInvestmentfundshares/world/totalKeyKeyKeyKeyKeyKeyMemoMemoInvestmentfundshares/domestic/totalKeyKeyKeyKeyKeyKeyInvestmentfundshares/domestic/MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/domestic/non-MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/otherparticipatingMemberStates/totalKeyKeyKeyKeyKeyKeyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/352Itemnameandmaturity/geographicalbreakdown/sectoralbreakdownInvestmentfunds/totalEquityfundsBondfundsMixedfundsRealestatefundsOtherfundsGeneralpublicfundsSpecialinvestorfundsInvestmentfundshares/otherparticipatingMemberStates/MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/otherparticipatingMemberStates/non-MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/restoftheworld/totalKeyKeyKeyKeyKeyKeyFixedassets/world/totalKeyKeyKeyKeyMemoMemoFinancialderivatives/world/totalKeyKeyKeyKeyKeyKeyMemoMemoOtherassets(including‘loans’)/world/totalKeyKeyKeyKeyKeyKeyMemoMemoTOTALASSETS/LIABILITIES/world/totalKeyKeyKeyKeyKeyKeyMemoMemoLIABILITIESItemnameandmaturity/geographicalbreakdown/sectoralbreakdownInvestmentfunds/totalEquityfundsBondfundsMixedfundsRealestatefundsOtherfundsGeneralpublicfundsSpecialinvestorfundsDepositsandloanstaken/world/totalKeyKeyKeyKeyKeyKeyMemoMemoInvestmentfundshares/world/totalKeyKeyKeyKeyKeyKeyMemoMemoInvestmentfundshares/domestic/totalMemoMemoMemoMemoMemoMemoInvestmentfundshares/domestic/MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/domestic/non-MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/otherparticipatingMemberStates/totalMemoMemoMemoMemoMemoMemoInvestmentfundshares/otherparticipatingMemberStates/MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/otherparticipatingMemberStates/non-MFIsMemoMemoMemoMemoMemoMemoInvestmentfundshares/restoftheworld/totalMemoMemoMemoMemoMemoMemoFinancialderivatives/world/totalKeyKeyKeyKeyKeyKeyMemoMemoOtherliabilities(including‘debtsecurities’and‘capitalandreserves’)/world/totalKeyKeyKeyKeyKeyKeyMemoMemoOfficialJournaloftheEuropeanUnionEN26.9.2003L241/353SERIESONOFIsOTHERTHANINVESTMENTFUNDSTOBETRANSMITTEDTOTHEECB(Keyindicators/memorandumitems)ASSETSItemnameandmaturity/geographicalbreakdown/sectoralbreakdownSDDsFCLsOtherOFIsDeposits/world/totalKeyLoans/world/totalKeyLoans/world/MFIsKeyLoans/world/non-MFIs/totalKeyLoans/world/non-MFIs/non-financialcorporationsKeyLoans/world/non-MFIs/households/totalKeyLoans/world/non-MFIs/households/consumercreditKeyLoans/world/non-MFIs/households/lendingforhousepurchaseKeyLoans/world/non-MFIs/households/otherpurposes(residual)KeyLoans/domestic/totalKeyLoans/domestic/MFIsKeyLoans/domestic/non-MFIs/totalKeyLoans/domestic/non-MFIs/non-financialcorporationsKeyLoans/domestic/non-MFIs/households/totalKeyLoans/domestic/non-MFIs/households/consumercreditKeyLoans/domestic/non-MFIs/households/lendingforhousepurchaseKeyLoans/domestic/non-MFIs/households/otherpurposes(residual)KeyLoans/otherparticipatingMemberStates/totalKeyLoans/otherparticipatingMemberStates/MFIsKeyLoans/otherparticipatingMemberStates/non-MFIs/totalKeyLoans/otherparticipatingMemberStates/non-MFIs/non-financialcorpora-tionsKeyLoans/otherparticipatingMemberStates/non-MFIs/households/totalKeyLoans/otherparticipatingMemberStates/non-MFIs/households/consumercreditKeyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/354Itemnameandmaturity/geographicalbreakdown/sectoralbreakdownSDDsFCLsOtherOFIsLoans/otherparticipatingMemberStates/non-MFIs/households/lendingforhousepurchaseKeyLoans/otherparticipatingMemberStates/non-MFIs/households/otherpurposes(residual)KeySecuritiesotherthanshares/world/totalKeyKeySharesandotherequity(excludinginvestmentfundshares)/world/totalKeyKeyInvestmentfundshares/world/totalKeyFinancialderivatives/world/totalKeyOtherassets(including‘loans’)/world/totalKeyOtherassets(including‘deposits’,‘cash’,‘investmentfundshares’,‘fixedassets’and‘financialderivatives’)/world/totalKeyTOTALASSETS/LIABILITIES/world/totalKeyKeyMemoLIABILITIESItemnameandmaturity/geographicalbreakdown/sectoralbreakdownSDDsFCLsOtherOFIsDepositsandloanstaken/world/totalKeyKeyDebtsecuritiesissued/world/totalKeyKeyCapitalandreserves/world/totalKeyKeyFinancialderivatives/world/totalKeyOtherliabilities/world/totalKeyOtherliabilities(including‘financialderivatives’)/world/totalKeyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/355Appendix2NATIONALEXPLANATORYNOTESDetailednationalexplanatorynotes,describingthedatatransmitted,areextremelyimportantsincetheshort-termapproachreliesondatacurrentlyavailableintheparticipatingMemberStates.AlthoughmostoftheinformationrequestedintheexplanatorynotesshouldinprinciplebetransmittedviaE9undertherelevantattributes,asdescribedinSection5.2ofthisAnnex,apaperversionshouldalsobeprovided.Thenationalexplanatorynotesshouldincludeadescriptionofthefollowingissues:1.Datasources/datacollectionsystem:Thiswillinclude:—Datasourcesusedtocompileotherfinancialintermediaries,exceptinsurancecorporationsandpensionfunds(hereinafter‘OFIs’)statistics,e.g.StatisticalOffices,directreportingfromOFIsand/orfundmanagers.—Detailsonthecollectionsystems,e.g.voluntaryreports,businesssurveys,sampling,reportingsubjecttotheexistenceofthresholds,grossingup.2.Compilationprocedures:Themethodusedtocompiledatashouldbedescribed,e.g.detaileddescriptionofestimates/assumptionsmade,howseriesareaggregatedinthecasethattwoserieshavedifferentfrequencies.3.Legalframework:Comprehensiveinformationaboutthenationallegalframeworkoftheinstitutionsshouldbeprovided.LinkswithEuropeanUnionlegislationshouldbespecificallyoutlined.Inthecasethatseveraltypesofinstitutionsareincludedunderthesamecategory,theinformationisrequiredforalltypesofinstitutions.4.DeviationsfromtheEuropeanCentralBank's(ECB's)reportinginstructions:Nationalcentralbanks(NCBs)shouldprovideinformationwithrespecttodeviationsfromthereportinginstructions.Deviationsfromthereportinginstructionsmayoccurwithrespectto:—instrumentbreakdown:TheinstrumentcoveragemaydifferfromtheECB'sreportinginstructions.(e.g.twodifferentinstrumentscannotbeseparatelyidentified),—maturitybreakdown,—geographicalbreakdown,—sectoralbreakdown,—valuationmethods.5.Investmentfundsbytype:Thecriteriaforclassifyinginvestmentfundsbytypeshouldbeexplained(e.g.afundisclassifiedasanequityfundwhenitinvestsatleast60%ofitstotalassetsinequity).Informationshouldbeprovidedonwhetherthesecriteriaareset/definedinthepublicprospectus,fundrules,instrumentsofincorporation,establishedstatutesorby-laws,includedinmarketingdocumentsetc.6.Reportingpopulation:a)Institutionsincludedin/excludedfromthereportingOFIsubcategory:AreallinstitutionstobeclassifiedinaspecificsubcategoryofOFIincludedinthedataprovided?Allinstitutionsincludedin/excludedfromeachOFIsubcategoryshouldbedescribed.(e.g.totalinvestmentfundsincludesgeneralpublicfundsbutexcludesallspecialinvestorfunds).b)Coverage:Anestimateofthedatacoverage(ifpossibleintermsoftotalassetsofthetotalreportingpopulation)shouldbeprovided.7.Breaksinhistoricalseries:Breaksandmajorchangesovertimeinthecollection,reportingcoverage,reportingschemesandcompilationofthehistoricalseriesaredescribed.Inthecaseofbreaks,itisdesirabletostatetheextenttowhicholdandnewdatamaybeconsideredcomparable.8.Othercomments:AnyotherrelevantcommentsorindicationsthattheNCBwishestostateclearly.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/356ANNEXXIXSTATISTICSONSECURITIESISSUESREPORTINGINSTRUCTIONSFORTHECOMPILATIONOFSTATIS-TICSOFSTATISTICSFOLLOWINGASHORT-TERMAPPROACH1.ObjectiveInformationaboutsecuritiesissuesisanimportantelementinmonetaryandfinancialanalysis.Forborrowers,securitiesissuesareanalternativeto‘bankfinance’.Holdersoffinancialassetsmayviewsecuritiesissuedby‘non-banks’aspartialsubstitutesforbankdepositsandnegotiableinstrumentsissuedbybanks.Securitiesissuesstatisticsthereforecomplementmonetarystatistics.Overtime,shiftsbetweendirectfinance(throughsecuritiesmarkets)andindirectfinance(throughthebankingsystem)mayaffectthetransmissionmechanismofmonetarypolicy,assuchshiftsmaychangetheeuroareafinancialstructure.Asectoralbreakdownoftheissuingactivityhighlightstherelativeimportanceofthedemandofthepublicandprivatesectorsonthecapitalmarketsandassistsinaccountingformovementsinmarketinterestrates,particularlyinthecaseofmediumtolong-termmaturities.Dataontheoutstandingamountofsecuritiesalsoindicatethedepthofcapitalmarkets.Furthermore,informationonsecuritiesissuesineuro(byeuroarearesidentsandnon-residents)isusedtoassesstheroleoftheeuroininternationalfinancialmarkets.Securitiesissuesstatisticsfortheeuroareaprovidetwomainaggregates:—allissuesbyeuroarearesidentsinanycurrency,and—allissuesmadeworldwideineuro,bothdomesticandinternational.Securitiesissuesstatisticsarebasedasfaraspossibleonalreadyexistingdataatnationalandinternationallevel.DataarenotalwaysavailablefullyinaccordancewiththedefinitionsandbreakdownsspecifiedinthisAnnex.IninstanceswherethereporteddatadeviatefromthedefinitionsofthisAnnex,nationalcentralbanks(NCBs)arerequestedtoprovideexplanatorynotestotheEuropeanCentralBank(ECB)(1).2.ConceptualframeworkanddatacollectionChart1summarisestheconceptualframeworkwithinwhichNCBssubmitsecuritiesissuesstatisticstotheECB.Theprincipaldistinctionisdrawnonthebasisoftheresidencyoftheissuer(2).NCBsreportallissues.The12EurosystemNCBscollectivelycoverallissuesbyresidentsoftheeuroarea.TheBankforInternationalSettlements(BIS)reportsissuesbythe‘restoftheworld’(hereinafter‘RoW’),referringtoallnon-euroarearesidents,withissuesbyresidentsofeachofthethreenon-participatingMemberStatesdistinguishedfromtheotherRoWcountries(3).Issuesarefurtheranalysedaccordingtotheircurrencydenomination(4):‘euro/nationaldenominations’or‘othercurrencies’.Priorto1January1999‘euro/nationaldenominations’referredtotheECUandtothenationalcurrenciesoftheparticipatingMemberStates.Since1January1999,ithasreferredtotheeuroanditsnationaldenominations.NCBsreportissuesbytheirdomesticresidents,regardlessofthecurrencyofissue.TheBISreportsforRoWresidentsissuingonlyineuro/nationaldenominations(5).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/357(1)SeeAppendix1forchecklist.(2)DefinedinSection3.(3)ThereportingbytheBISisincludedinthisGuidelinewhereverneededforreasonsofcompletenessandclarity.ThisGuidelineis,however,notaddressedtotheBIS.(4)DefinedinSection6.(5)Thisreferstoissuesinnationaldenominationsoftheeuro.IssuesbyRoWresidentsinDKK,SEKandGBParepartofBlockDandhencereportingofsuchissuesisnotrequiredintheframeworkoftheshort-termapproach.Chart1:SummaryoftheconceptualframeworkThemainaggregatescanbederivedassumsofthedatablocks:thesumofAandBprovidestotalissuesineuro,thesumofAandCtotalissuesbyeuroarearesidents.BlockDisnotnecessaryforthederivationoftherequiredaggregates.Theresidencyofissuerisusedasaprimarydistinctionbecauseitisunambiguousandreflectstherelativestrengthofdataproviders:NCBsregardingdomesticissuersandtheBISregardinginternationalissuers.Onthebasisofthisconceptualapproach,separatereportformshavebeendesignedfortheBISandNCBs.TheseareattachedasAppendix2.NCBsmayhaveincompletedataonissuesbydomesticresidentsinforeignmarkets,particularlythosemadeincurrenciesotherthantheeuro(BlockC).NCBscompleteasmuchofthereportformsaspossiblefromexistingnationaldatasourcesandreduce/fillgapsbydrawingonsecondarysources.ItissuggestedthatNCBsprovidedataonissuesintheirnationalmarketsbynon-domesticeuroarearesidents.Thisprovisionofdatamightbecomemoreimportantovertime,ifmonetaryunionleadstomoreintegrationoffinancialmarketsandincreasescompetitionamongfinancialintermediariestomanagenewissues.TheBIShasofferedtohelpNCBstoimprovedatacoverageonabilateralbasis.3.Residencyoftheissuer3.1.DefinitionAnissuingunitisdefinedasaresidentofthereportingcountrywhenithasacentreofeconomicinterestintheeconomicterritoryofthereportingcountry—thatis,whenitengagesforanextendedperiod(oneyearormore)ineconomicactivitiesinthisterritory(6).Non-residentissuerscompriseunitsthatareeither:1)locatedintheeconomicterritoryofthereportingcountrybutwhichdonot,anddonotintendto,engageineconomicactivitiesortransactionsforaperiodofoneyearormoreintheterritoryofthereportingcountry;or2)locatedoutsidetheeconomicterritoryofthereportingcountry.Issuesbysubsidiariesownedbynon-residentsofthereportingcountrybutwhichoperateinthereportingcountry'seconomicterritoryareclassifiedasissuesbyresidentunitsofthereportingcountry.Issuesbyheadofficeslocatedinthereportingcountry'seconomicterritorywhichoperateinternationallyarealsoconsideredasissuesbyresidentunits.Issuesbyheadofficesorsubsidiarieslocatedoutsidethereportingcountry'seconomicterritorybutownedbyresidentsofthereportingcountryareconsideredasissuesbynon-residents.Forexample,issuesbyVolkswagenBrazilareconsideredtohavebeencarriedoutbyunitsresidentinBrazilandnotintheterritoryofthereportingcountry.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/358(6)SeetheEuropeanSystemofAccounts1995(hereinafter‘ESA95’),containedinAnnexAtoCouncilRegulation(EC)No2223/96of25June1996ontheEuropeansystemofnationalandregionalaccountsintheCommunity,OJL310,30.11.1996,p.1,aslastamendedbyRegulation(EC)No359/2002oftheEuropeanParliamentandoftheCouncil,OJL58,28.2.2002,p.1,paragraph1.30.3.2.ReportingrequirementsAsexplainedinSection2andillustratedinChart1,thereportingrequirementisprincipallybasedonthecountryofresidence.NCBsreportallissuesbytheirdomesticresidents(regardlessofthecurrencyofissue);theyintroduceasplitbetweentheresidentsoftheircountry,i.e.domesticresidents,andtheresidentsofthirdcountries.ForeachNCB‘reportingcountryresidents’areissuersinthatreportingcountry,e.g.forPortugalthisisissuersresidentinPortugal.Non-residentissuersarethoseissuersthatarelocatedoutsidethereportingcountry,e.g.forPortugalallissuersresidentoutsideofPortugal(regardlessofthecountryofdomicile).TheBISprovidesdataonRoWresidentsissuingineuro/nationaldenominations.Foursetsofdataarerequired:oneseteachforthethreenon-participatingMemberStates(Denmark,SwedenandtheUnitedKingdom)andonesetfortheotherRoWresidents(comprisingallcountriesoutsidetheEuropeanUnion(EU)).FortheBIS‘residentofthereportingcountry’dependsonthereportingperspective.Forexample,intheDanishreportformitreferstoresidentsofDenmark,inthereportformfor‘otherRoWresidents’itreferstoissuersresidentoutsidetheEU.Toavoiddoublecountingorgaps,thereportingofissuesbyfinancialvehiclecorporations(7)isaddressedbilaterally,involvingtheBISandNCBsconcerned.Financialvehiclecorporations,suchasToyotaMotorFinanceNetherlandsBV,fulfiltheresidencycriteriaoftheESA95,andarethereforeclassifiedasresidentsoftheeuroarea,inthisexampleasresidentsoftheNetherlands.IssuesbysuchinstitutionsarereportedbyNCBsandnotbytheBIS.IfareportingcountryisunabletoprovidestatisticsinaccordancewiththeESA95(andInternationalMonetaryFund(IMF))definitionofresidency,theNCBofthecountryconcernedisrequiredtoprovideafullexplanationofthecriteriaactuallyusedintheexplanatorynotes.Forexample,theDeutscheBundesbankpointedoutthatitcoversallresidentissuersengagedineconomicactivitiesinGermany,irrespectiveofthedurationofresidency(‘legalresidencyconcept’).4.Sectoralbreakdownofissuers4.1.DefinitionIssuersofsecuritiesaredefinedasthosecorporationsandquasi-corporationsengagedinissuingsecuritiesandincurringalegalobligationtothebearersoftheseinstrumentsinaccordancewiththetermsoftheissue.Asectoralbreakdownofresidentandnon-residentissuersofsecuritiesisrequired.Issuesareclassifiedaccordingtothesectorincurringtheliabilityforthesecuritiesissued.Thus,ifaninvestmentbankmarketsdebtsecuritiesforamunicipalauthority,theissuerisclassifiedasStateandlocalgovernment.Inthecaseofsecuritiesissuedthroughfinancialvehiclecorporationswheretheliabilityfortheissueisincurrednotbythefinancialvehiclecorporationbutbytheparentorganisation,theyareattributedtotheparentorganisationandnotthefinancialvehiclecorporation.Forexample,issuesbyafinancialvehiclecorporationofPhilipsareallocatedtothesectorofnon-financialcorporationsandreportedbytheNetherlands.However,thisruleisonlyfollowedifthefinancialvehiclecorporationanditsparentarelocatedinthesamecountry.Hence,wheretheparentcompanyisnotaresidentofthereportingcountry,thenthefinancialvehiclecorporationisseenasanotionalresident(8)ofthereportingcountry,andtheissuingsectoris‘otherfinancialintermediaries’(OFIs).Forexample,issuesbyToyotaMotorFinanceNetherlandsBVareattributedtoOFIsoftheNetherlands,becausetheparentcompany‘Toyota’isnotresidentintheNetherlands.Thesectoralclassificationcomprisesthefollowingninetypesofissuers(9):—ECB/NCBsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/359(7)SeetheESA95,paragraph2.55(f).Alsoreferredtoasspecialpurposeentitiesorspecialfinancinginstitutions.(8)SeetheESA95,paragraph2.15.(9)SeealsoEuropeanCentralBank,(MoneyandBankingStatisticsSectorManual—Guidanceforthestatisticalclassificationofcustomers),secondedition,ECB,November1999.—Monetaryfinancialinstitutions(MFIs)otherthancentralbankscompriseresidentcreditinstitutionsasdefinedinCommunitylaw,andallotherresidentfinancialinstitutionswhosebusinessistoreceivedeposits/orclosesubstitutesfordepositsfromentitiesotherthanMFIsand,fortheirownaccount(atleastineconomicterms),tograntcreditsand/ortomakeinvestmentinsecurities(10).—Otherfinancialintermediariescomprisenon-monetaryfinancialcorporationsandquasi-corporations(excludinginsurancecorporationsandpensionfunds)principallyengagedinfinancialintermediationbyincurringliabilitiesinformsotherthancurrency,depositsand/orclosesubstitutesfordepositsfrominstitutionalunitsotherthanMFIs.Financialauxiliarieswhichareengagedinactivitiescloselyrelatedtofinancialintermediationbutnotfinancialintermediationitselfarealsoincluded(11).—Insurancecorporationsandpensionfundscomprisenon-monetaryfinancialcorporationsandquasi-corpora-tionsprincipallyengagedinfinancialintermediationastheconsequenceofthepoolingofrisks(12).—Non-financialcorporationscomprisecorporationsandquasi-corporationsnotengagedinfinancialinterme-diationbutprincipallyintheproductionofmarketgoodsandnon-financialservices(13).—CentralgovernmentcomprisesadministrativedepartmentsoftheStateandothercentralagencieswhosecompetenceextendsoverthewholeeconomicterritoryofthereportingcountry,exceptfortheadminis-trationofsocialsecurityfunds(14).—Stateandlocalgovernment:Stategovernmentcomprisesseparateinstitutionalunitsexercisingsomeofthefunctionsofgovernmentatalevelbelowthatofcentralgovernmentandabovethatoflocalgovernment,exceptfortheadministrationofsocialsecurityfunds.Localgovernmentcomprisespublicadministrationwhosecompetenceextendsonlytoalocalpartoftheeconomicterritoryofthereportingcountry,excludinglocalagenciesofsocialsecurityfunds(15).—Socialsecurityfundsaredefinedascentral,stateandlocalinstitutionalunitswhoseprincipalactivityistoprovidesocialbenefits(16).—InternationalinstitutionscomprisesupranationalandinternationalorganisationssuchastheEuropeanInvestmentBank,theIMFandtheWorldBank.Ifapubliccorporationbecomesprivatisedbyissuingquotedshares,theissuingsectoris‘non-financialcorporations’.Similarly,ifapubliccreditinstitutionisprivatisedtheissuingsectoris‘MFIsotherthancentralbanks’.Therareeventofissuesbyhouseholdsornon-profitinstitutionsservinghouseholdsareforthepurposeofthisexerciseclassifiedasissuesby‘non-financialcorporations’.4.2.ReportingrequirementsIfareportingcountrydeviatesfromthisclassificationorcannotseparatelyidentifyallissuesaccordingtothesectoroftheissuer,itprovidesthemostdetailedbreakdownpossibleinlinewiththeaboveclassificationandexplanatorynoteshighlightingalldeviationsandthosesectorsthatcannotbeseparatelyidentified.Forexample,ifissuesbyOFIscannotbeseparatelyidentifiedfromissuesbynon-financialcorporations,thenthetotalissuesbythesetwosectorsaretransmittedasissueseitherbyOFIsorbynon-financialcorporations.Theclassificationisdocumentedinthenationalexplanatorynotes.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/360(10)SeeRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,OJL333,17.12.2001,p.1,asamendedbyRegulationECB/2002/8,OJL330,6.12.2002,p.29.(11)SeetheESA95,paragraphs2.53—2.59.(12)SeetheESA95,paragraphs2.60—2.67.(13)SeetheESA95,paragraphs2.21—2.31.(14)SeetheESA95,paragraph2.71.(15)SeetheESA95,paragraphs2.72and2.73.(16)SeetheESA95,paragraph2.74.TheBISfollowsthemappingsbelowbetweenthesectoralbreakdownofissuersavailableintheBISdatabaseandthoserequestedinthereportforms:Chart2:SectoralmappingregardingtheBISdatabase5.TimeofrecordingissuanceForthepurposeofthestatisticsbeingcollectedhere,anissueisconsideredtohaveoccurredwhentheissuerreceivespayment,andnotwhenthesyndicatetakesupthecommitment.TheBISreportstheseissuesas‘completed’issues(17).6.Currencyofissuance6.1.DefinitionThecurrencyofissuanceisdefinedasthecurrencydenominationofthesecurity.Dualcurrencybonds,wherethebondisredeemedorthecouponpaidinadifferentcurrencyfromthedenominationofthebond,areclassifiedaccordingtothedenominationofthebond.Globalbonds(18)areusuallydenominatedinasinglecurrency,toalargeextentinUSdollars.Ifaglobalbondisissuedinmorethanonecurrency,eachportionisreportedasaseparateissue,accordingtoitscurrencyofissue.Whereissuesaredenominatedintwocurrencies,forexample70%ineuroand30%inUSdollars,ideallytherelevantcomponentsoftheissuearereportedseparatelyaccordingtothecurrencydenomination.Hence70%oftheissuearereportedasissuesineuro/nationaldenominations(19)and30%asissuesinothercurrencies(20).Whereitisnotpossibletoseparatelyidentifythecurrencycomponentsofanissue,theactualbreakdownmadebythereportingcountryisindicatedinthenationalexplanatorynotes.Quotedsharesareassumedtobeissuedinthecurrencyofthecountryofresidenceofthecorporation;issuesofsharesinothercurrenciesarenegligibleornon-existent.Hence,thedataonquotedsharesrefertoallissuesbyeuroarearesidentsonly.6.2.ReportingrequirementsForhistoricaldatapriorto1January1999,‘euro/nationaldenominations’referredtotheECUandtothenationalcurrenciesoftheparticipatingMemberStates.Since1January1999,ithasreferredtotheeuroanditsnationaldenominations.‘Othercurrencies’referstoallothercurrencies,includingthenationalcurrenciesofnon-participatingMemberStates(DKK,SEK,GBP).NCBsdistinguishbetweenissuesbytheirdomesticresidentsineuro/nationaldenominations(BlockA)andinothercurrencies(BlockC).Forexample,Germanyreportsallsecuritiesissuedineuro,DEM,ECU(21),andinthenationalcurrenciesoftheparticipatingMemberStates(FRF,ITL,ATS,etc.)asissuesineuro/nationaldenominations(BlockA).Itreportsallotherissuesbydomesticresidentsdenominatedinallothercurrencies(GBP,CHF,USD,JPY,etc.)asBlockC.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/361(17)Incontrastto‘announced’issues.(18)Globalbondsareclassifiedaslong-termsecurities(otherthanshares);seeSection7.1.2.(19)BlockAforNCBsandBlockBfortheBIS.(20)BlockCforNCBsandnoreportingfortheBIS,sincetheBISonlyreportsissuesineuro/nationaldenominations.(21)Priorto1January1999.Forhistoricalperiodspriorto1January1999,NCBsthatarenotabletodrawadistinctionbetweenissuesineuro/nationaldenominationsotherthanthelocalcurrency(includingtheECU)andissuesinothercurrenciesarerequiredtodescribeintheexplanatorynoteswhereissueshavebeenclassifiedandtoindicatethetotalamountofissuesthatwerenotproperlyallocatedinordertopermitanassessmentofthesizeofthedistortion.TheBISreportsissuesbyRoWresidentsineuro/nationaldenominations(BlockB)butnotinothercurrencies.TheBISdatabasecontainsinformationonthecurrencyofissuanceandcanthereforebeusedtodistinguishissuesmadeineuro/nationaldenominationsfromissuesmadeinothercurrencies.7.ClassificationofissuesIssuesareanalysedundertwobroadgroupings:1)securitiesotherthanshares(excludingfinancialderiva-tives)(22);and2)quotedshares(excludingmutualfundshares)(23).Privateplacementsarecoveredasfaraspossible.Moneymarketpaperisincludedaspartofsecuritiesotherthanshares,butderivativesandmutualfundsharesarenotcoveredbythereportingframework.Furthermore,unquotedsharesandotherequityareexcludedsincesuchdataarenotwidelyavailablewithintheexistingframeworkofsecuritiesissuesstatistics(24).Moreover,therearedoubtsastotheanalyticalusefulnessofcapturingunquotedsharesandotherequitysincesuchissuesmightnotbenegotiable.7.1.Securities(otherthanshares)(25)Thecategoryofsecuritiesotherthanshares(26)(excludingfinancialderivatives)consistsofallfinancialassetswhicharebearerinstruments,areusuallynegotiableandtradedonsecondarymarkets,anddonotgranttheholderanyownershiprightstotheinstitutionalunitissuingthem.Thiscategorycoversfinancialassetswhicharetypicallyrepresentedbydocumentsintendedtocirculate,andwhosenominalvalueisdeterminedonissue.Itincludesissuesofbills,bonds,notes,debentures,andsimilarinstrumentsnormallytradedinthefinancialmarkets.Instrumentsincludedinthiscategorycanbecharacterisedasprovidingtheholderwiththeunconditionalrighttoafixedorcontractuallydeterminedvariablemoneyincomeintheformofcouponpayments(interest)and/orastatedfixedsumonaspecifieddateordatesorstartingfromadatefixedatthetimeofissue.Privateplacementsarecoveredasfaraspossible.Globalbondsareincluded.RegardingissuesofsecuritiesbyMFIs,thereportingofNCBswithrespecttosecuritiesissuesstatisticsandtoMFIbalancesheetstatisticsneedstobeconsistent,sincethecoverageofinstrumentsandissuingMFIsisthesameinbothcases(27).ThefollowinginstrumentscontainedintheBISdatabaseareclassifiedassecuritiesotherthanshares:—certificatesofdeposit,—commercialpaper,—treasurybills,—bonds,—Eurocommercialpaper(ECP),—medium-termnotes,—othershort-termpaper.Inthenationalexplanatorynotes,NCBsprovideinformationaboutthetypeofsecuritiescoveredbythenationaldata,includingtheirnationalterms.Wherethereporteddataareknowntobeonlypartialincoverage,thereportingcountryindicateswheregapsexist.Furthermore,NCBsgiveroughnationalestimatesofthecoverageofsecuritiesforeachcategoryofissuesbydomesticresidents(28).Thecategoryofsecuritiesotherthansharesisdividedintotwosub-positions:OfficialJournaloftheEuropeanUnionEN26.9.2003L241/362(22)ESA95categoryF.33.(23)ESA95categoryF.511.(24)Whereavailable,dataonunlistedsharesandotherequitymaybereportedonavoluntarybasisasmemoitems.(25)SeetheESA95,paragraphs5.50—5.55;correspondstotheESA95categoryF.33.(26)InthisAnnexalsoreferredtoas‘debtsecurities’.(27)SeealsoSection11.(28)SeeAppendix1.7.1.1.Short-termsecurities(otherthanshares)(29)Thesub-position‘short-termsecuritiesotherthanshares’consistsofallissuesofsecuritiesotherthanshareswithashort-termoriginalmaturity;short-termsecuritiesaregenerallyissuedatadiscount.Thissub-positiondoesnotincludesecuritieswhosenegotiability,whiletheoreticallypossible,isveryrestrictedinpractice.Thefollowinginstrumentsareincluded(30):—treasurybillsandothershort-termpaperissuedbygeneralgovernment,—negotiableshort-termpaperissuedbyfinancialandbynon-financialcorporations.Avarietyoftermsareusedforsuchpaperincluding:commercialpaper,commercialbills,promissorynotes,billsoftrade,billsofexchangeandcertificatesofdeposit,—short-termsecuritiesissuedunderlong-termunderwrittennoteissuancefacilities,and,—bankers'acceptances.Ifbankers'acceptancesarenegotiableandincludedinthereporteddataforshort-termsecuritiesotherthanshares,thereportingcountryexplainsinthenationalexplanatorynotesthenationalproceduresforrecordingtheseinstrumentsandthenatureoftheseinstruments.7.1.2.Long-termsecurities(otherthanshares)(31)Thesub-positionlong-termsecuritiesotherthansharesconsistsofallissuesofsecuritiesotherthanshareswithalong-termoriginalmaturity;long-termsecuritiesaregenerallyissuedwithcoupons.Thefollowinginstrumentsareincluded(32):—bearerbonds,—subordinatedbonds,oftenreferredtoassubordinateddebt,—bondswithoptionalmaturitydates,thelatestofwhichismorethanoneyearaway,—undatedorperpetualbonds,—variableratenotes,—index-linkedsecurities,wherethevalueoftheprincipalislinkedtoapriceindex,thepriceofacommodity,ortoanexchangerateindex,—deep-discountedbondsandzerocouponbonds,—eurobonds.Bondsthatareplacedsimultaneouslyonthemarketofatleasttwocountriesandaredenominatedinacurrencywhichneednotbethatofeither,usuallythroughaninternationalsyndicateoffinancialcorporationsofseveralcountries,—globalbonds.Bondsthatareissuedsimultaneouslyonthedomesticandtheeuromarket,—privatelyissuedbonds.Bondsrestrictedbybilateralagreementtocertaininvestors,iftheyareatleastpotentiallytransferable,—securitiesresultingfromtheconversionofloans,—loansthathavebecomenegotiabledefacto,—debenturesandloanstockconvertibleintoshares,whetherthesharesoftheissuingcorporationorsharesofanothercompany,aslongastheyhavenotbeenconverted.Whereseparablefromtheunderlyingbond,theconversionoption(33)isexcluded,—sharesorstocksthatpayafixedincomebutdonotprovideforparticipationinthedistributionoftheresidualvalueofthecorporationondissolution,includingnon-participatingpreferenceshares,OfficialJournaloftheEuropeanUnionEN26.9.2003L241/363(29)SeetheESA95,paragraphs5.56—5.59;correspondstotheESA95categoryF.331.(30)Theseareexamplesofsecuritiesthataretypicallyissuedwithashort-termmaturity.Thelistisnotexhaustive.Itispossiblethatsuchtypicallyshort-terminstrumentsareissuedwithalong-termoriginalmaturity,whichforthepurposeofthisexercisearethenclassifiedaslong-termsecuritiesotherthanshares.ThematurityofissuesisdefinedinSection8.(31)SeetheESA95paragraphs5.60—5.64;correspondstotheESA95categoryF.332.(32)Theseareexamplesofsecuritiesthataretypicallyissuedwithalong-termmaturity.Thelistisnotexhaustive.Itispossiblethatsuchtypicallylong-terminstrumentsareissuedwithashort-termoriginalmaturity,whichforthepurposeofthisexercisearethenclassifiedasshort-termsecuritiesotherthanshares.ThematurityofissuesisdefinedinSection8.(33)Suchoptionsareconsideredfinancialderivatives.—financialassetsissuedaspartofthesecuritisationofloans,mortgages,creditcarddebt,accountsreceivableandotherassets.Thefollowinginstrumentsareexcluded:—transactionsinsecuritiesaspartofrepurchaseagreements,—issuesofsecuritiesthatarenon-negotiable,—non-negotiableloans.7.1.3.Instrumentanalysisoflong-termsecurities(otherthanshares)Totalissuesoflong-termsecuritiesotherthansharesarefurtheranalysedaccordingtothefollowinginstrumentcategories:—Fixedrateissuesincludeallissueswherethecoupondoesnotchangeduringthelifeoftheissues.InlinewiththeBISdatabase,securitiesissuedatneitherstraightfixednorstraightvariablerates(‘mixedrateissues’)arealsoincluded(34),forexamplefixedthenvariablerateissues,orvariablethenfixedrateissues,andissuesthatdonothavethesamecouponpaymentoverthelifetimeofthesecurities,furthermore,step-up,step-downsecurities.—Variablerateissuesincludeallissueswherethecouponisperiodicallyrefixedbyreferencetoanindependentinterestrate,includingindexedcoupons.—Zerocouponbondsincludeallissueswithoutcouponpayment.Usuallysuchbondsareissuedatdiscountandredeemedatpar.Theyalsoincludebondsissuedatparandredeemedatapremium,forexamplebondswiththeredemptionvaluelinkedtoanexchangerateoranindex.Mostofthediscountorpremiumrepresentstheequivalentoftheinterestaccruedduringthelifeofthebond.Thisbreakdownoflong-termsecuritiesisprovidedforeachissuingsector.Thesumofthethreecategoriesshownaboveisinprincipleequaltototallong-termsecuritiesotherthanshares.Sincesuchabreakdownmaybeavailableforthemajoritybutnotalllong-termdebtsecurities,itisrecognisedthatthesumoffixedrate,variablerateandzerocouponbondsmightnotadduptothetotalforlong-termsecuritiesotherthanshares.Thereportingcountryindicatesinthenationalexplanatorynotesthetypeandamountoflong-termsecuritiesforwhichnosuchbreakdownisavailable.Forshort-termsecuritiesotherthansharessuchabreakdownisnotrequired.Allshort-termsecuritiesarediscountedpapers,whichareconsideredfixedrateissues.7.2.Quotedshares(35)Thecategoryofquoted(listed)sharescoversallshareswithpricesquotedonarecognisedstockexchangeorotherformofregulatedmarket.Sharescompriseallfinancialassetswhichrepresentpropertyrightsoncorporationsorquasi-corporations.Thesefinancialassetsgenerallyentitletheholderstoashareintheprofitsofthecorporationsorquasi-corporationsandtoashareintheirnetassetsintheeventofliquidation.Unquotedsharesandotherequityareexcluded.Quotedsharesinclude:—capitalsharesissuedbylimitedliabilitycompanies:thesearesecuritieswhichgivetheholdersthestatusofjointownersandentitlethembothtoashareinthetotaldistributedprofitsandtoashareinthenetassetsintheeventofliquidation,—redeemedsharesinlimitedliabilitycompanies:theseareshareswhosecapitalhasbeenrepaidbutwhichareretainedbytheholderswhocontinuetobejointownersandtobeentitledtoashareintheprofitsleftafterdividendshavebeenpaidontheremainingregisteredcapitalandalsotoashareinanysurpluswhichmaybeleftonliquidation,—dividendsharesissuedbylimitedliabilitycompanies:thesearesecurities(cid:127)which,accordingtothecountryandthecircumstancesinwhichtheyarecreated,haveavarietyofnamessuchasfounders'shares,profitsshares,dividendsshares,etc.andwhicharenotpartoftheregisteredcapital,OfficialJournaloftheEuropeanUnionEN26.9.2003L241/364(34)Forthelong-termapproachitisdesirabletohaveaseparatecategoryformixedrateissues.(35)SeetheESA95,paragraphs5.86—5.93;correspondstotheESA95categoryF.511.(cid:127)whichdonotgivetheholdersthestatusofjointownersinthestrictsense,(cid:127)whichentitletheholderstoaproportionofanyprofitsremainingafterdividendshavebeenpaidontheregisteredcapitalandtoafractionofanysurplusremainingonliquidation,—preferred(preference)stocksorshareswhichprovideforparticipationinthedistributionoftheresidualvalueondissolutionofacorporation.Thesemaybequotedorunquotedonarecognisedexchange,—privateplacements(i.e.thesaleofanissueofequitysecuritiestoasinglebuyerortoalimitednumberofbuyerswithoutapublicoffering)areincluded,wherepossible.Quotedsharesexclude:—sharesofferedforsalebutnottakenuponissue,—debenturesandloanstockconvertibleintoshares:theseareincludedoncetheyareconvertedintoshares,—theequityofpartnerswithunlimitedliabilityinincorporatedpartnerships,—governmentinvestmentsinthecapitalofinternationalorganisationswhicharelegallyconstitutedascorporationswithsharecapital,—issuesofbonusshares(atthetimeofissuanceonly),thatistheremittanceofnewsharestoshareholdersinproportiontotheirexistingholdings.Thesameappliestosplitshareissues,thatiswherethecorporationorquasi-corporationincreasesthenumberofsharesbysomeratioormultiple.Theissuesofsuchsharesarenotreported;suchsharesarehoweverincludedindistinguishablyinthetotalstockofquotedshares(36).Ifacompanyisprivatisedandthegovernmentkeepspartofthesharesbuttheotherpartisquotedonaregulatedmarket,thewholevalueofthecapitalofthecompanyisrecordedasquotedshares,sinceallsharescouldpotentiallybetradedatanytimeatmarketvalue.Thesameappliesifpartofthesharesaresoldtobiginvestorsandonlytheremainingpartistradedonthestockexchange.NCBsindicateinthenationalexplanatorynotesanyknowngapsinthecoverageofquotedshares.If,forexample,quotedandunquotedsharescannotbeseparatelyidentified,dataonallsharesarereported.Thisisexplainedinthenotesandanestimateoftheamountofunquotedsharesisgiventoillustratethesizeofthedistortion.8.MaturityofissuesIssuesofsecuritiesotherthansharesareclassifiedaccordingtowhethertheyareshort-termorlong-terminnature:—Short-termsecuritiesotherthansharescomprisesecuritiesthathaveanoriginalmaturityofoneyearorless,eveniftheyareissuedunderlonger-termfacilities.—Long-termsecuritiesotherthansharescomprisesecuritiesthathaveanoriginalmaturityofmorethanoneyear.Issueswithoptionalmaturitydates,thelatestofwhichismorethanoneyearaway,andissueswithindefinitematuritydates,areclassifiedaslong-term.InprincipleNCBs'reportingwithrespecttothematuritybreakdownappliedtosecuritiesissuesstatisticsandtoMFIbalancesheetstatisticsisconsistent(37).Ifthestrictapplicationoftheshortandlong-termdefinitionscannotbefollowed,NCBsindicateinthenationalexplanatorynoteswherethereporteddatadeviate.AsproposedintheESA95,paragraph5.22,someflexibilitywithrespecttothematuritybreakdownispermitted,i.e.inexceptionalcasesshort-termsecuritieshaveanoriginalmaturityoftwoyears.ThemethodologycurrentlyappliedbytheBISdiffers.TheBISconsidersallECPandothereuronotesdrawnunderashort-termprogrammeasshort-terminstruments,andallinstrumentsissuedunderlong-termdocumentationaslong-terminstrumentswhatevertheiroriginalmaturity.Atwo-yearmaturitysplitasintheMFIbalancesheetstatisticsisnotconsiderednecessaryundertheshort-termapproach.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/365(36)SeealsoSections9and10.1.(37)SeealsoSection11.9.ReconciliationofstocksandflowsTheNCBssubmitinformationonoutstandingamounts,(gross)issuesandredemptionsofshort-termandlong-termdebtsecuritiesandonquotedshares.Wheredataonissuesandredemptionsduringthereportingperiodarenotseparatelyavailable,NCBsreportthebalance‘netissues’instead.Chart3illustratesinaschematicwaythelinkbetweenstocks(outstandingamounts)andflows(grossissues,redemptionsandnetissues).Inpractice,thelinkismorecomplexduetopriceandexchange-ratevaluationchanges,reinvested(accrued)interest,reclassifications,revisionsandotheradjustments(38).Chart3:LinkbetweenstocksandflowsInprinciple,andleavingasidealladjustments,theoutstandingissuesattheendofthereportingperiodareequaltotheoutstandingissuesattheendofthepreviousreportingperiodplusthesumof(gross)issuesminustheredemptionsduringthereportingperiod.Byanalogy,theoutstandingissuesattheendofthereportingperiodareequaltotheoutstandingissuesattheendofthepreviousreportingperiodplusthenetissuesduringthereportingperiod.(Gross)issuesduringthereportingperiodincludeallissuesofdebtsecuritiesandquotedshareswheretheissuersellssecuritiesforcash.Theyconcerntheregularcreationofnewinstruments.Theycoverthesharesofcorporationsbecomingquotedonastockexchangeforthefirsttime,includingnewlycreatedcompaniesorprivatecompaniesbecomingpubliccompanies.Thisincludestheprivatisationofpubliccorporationswhentheirsharesbecomequotedonastockexchange.Theissueofbonussharesisexcluded(39).Theexchangeortransferofsecuritiesduringtakeoverormergerisnotcovered(40),unlessnewinstrumentsarecreated.Issuesofsecuritieswhichcanlaterbeconvertedintootherinstrumentsarerecordedasissuesintheiroriginalinstrumentcategory;onconversiontheyarebeingredeemedfromthisinstrumentcategorywithanidenticalamountthentreatedasreissuedinthenewcategory(41).Thepointintimeatwhichissueshavebeenconcludedisdefinedasthetimeatwhichpaymentismade;therecordingofissuesthereforereflectsascloselyaspossiblethetimingofpaymentfortheunderlyingissue.Redemptionsduringthereportingperiodcoverallrepurchasesofdebtsecuritiesandquotedsharesbytheissuer,wheretheinvestorreceivescashforthesecurities.Theyconcerntheregulardeletionofinstruments.Theycoveralldebtsecuritiesreachingtheirmaturitydate,aswellasearlyredemptions.Companysharebuy-backsarecovered,ifthecompanyrepurchasesallsharesagainstcashpriortoachangeofitslegalform,orpartofitssharesagainstcashleadingtoareductionincapital.Companysharebuy-backsarenotcoverediftheyareinvestmentsinownshares(42).Netissuesarethebalanceofallissuesmademinusallredemptionsthathaveoccurredduringthereportingperiod.Netissuesareonlyprovidedifissuesandredemptioncannotbeseparatelyidentified.10.ValuationThevalueofsecuritiesissuescomprisesapricecomponentand,whereissuesaredenominatedincurrenciesotherthanthereportingcurrency,anexchangeratecomponent.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/366(38)AlthoughhighlydesirabletoallowthewiderapplicationofthesecuritiesissuesstatisticstotheworkcarriedoutbytheMonetaryUnionFinancialAccounts(MUFA)andBalanceofPayments(BoP)businessareas,suchinformation,asdefinedintheESA95,isnotrequestedhere,sinceitcannotbederivedfromexistinginformation.(39)Notdefinedasafinancialtransaction;seetheESA95,paragraphs5.93and6.56,andSection7.2.ofthisAnnex.(40)Transactiononasecondarymarketinvolvingachangeoftheholder;notcoveredbythesestatistics.(41)Consideredastwofinancialtransactions;seetheESA95,paragraphs5.62and6.54,andSection7.1.2ofthisAnnex.(42)Transactiononasecondarymarketinvolvingachangeoftheholder;notcoveredbythesestatistics.10.1.PricevaluationStocksandflowsofquotedsharesarereportedatmarketvalue,stocksandflowsofsecuritiesotherthansharesatnominal(face)value.Anexceptiontotherecordingofstocksandflowsofsecuritiesotherthansharesatnominal(face)valueismadeinrespectofdeep-discountedandzerocouponbonds,wheretheissuesarerecordedattheeffectiveamountpaid,i.e.thediscountedpriceatthetimeofpurchase,andtheredemptionsatmaturityatnominalvalue.Theoutstandingamountsofdeep-discountedandzerocouponbondsaretheeffectiveamountpaidplusaccruedinterest.Earlyredemptionsarerecordedatthevalueoftheeffectiveamountpaidplusaccruedinterestasatthetimeofredemption.Certaindifferencesinthepricevaluationprocedureusedacrosscountriesareaccepted.Eachreportingcountryspecifiesindetailinthenationalexplanatorynotesthevaluationprocedureusedfor1)short-termdebtsecurities;2)long-termdebtsecurities;3)discountedbonds;and4)quotedshares.Ifthevaluationdiffersforstocksandflowsthisisalsoexplained.PricevaluationaccordingtotheESA95,whichrequiresfordebtsecuritiesandsharesthatflowsarerecordedattransactionvalueandstocksatmarketvalue,isnotappliedinthiscontext.TheexistingvaluationrulesoftheBISarenominal(face)valuefordebtsecuritiesandissuepriceforquotedshares.Fordeepdiscountedandzerocouponbondsaccruedinterestiscalculated.10.2.ReportingcurrencyandexchangeratevaluationNCBsreportalldatatotheECBexpressedineuro,includinghistoricalseries.Fortheconversionintoeuroofsecuritiesissuedbydomesticresidentsinothercurrencies(BlockC)(43),NCBsfollowascloselyaspossibletheexchangeratevaluationprinciplesbasedontheESA95(44):—Outstandingissuesaretobeconvertedintoeuro/nationaldenominationsattherelevantmid-marketexchangerateprevailingattheendofthereportingperiod,i.e.thecloseofbusinessonthelastworkingdayofthereportingperiod.—Issuesandredemptionsaretobeconvertedintoeuro/nationaldenominationsusingthemid-marketexchangerateprevailingatthetimeofpayment.Ifitisnotpossibletoidentifytheexactexchangerateapplicablefortheconversion,anexchangeratethatisascloseaspossibletothemid-marketrateatthetimeofpaymentmaybeused.Forperiodspriorto1January1999,NCBsfollowascloselyaspossibletheseESA95standardstoconvertallnon-domesticcurrencyissues,redemptionsandoutstandingamountsintothereportingcountries'euro/nationaldenomination.ForthepurposesofsendingthedatatotheECB,thewholetimeseriesarethenconvertedintoeuroapplyingtheirrevocableconversionratesasof31December1998.TheBISreportstotheECBallissuesbyRoWresidentsineuro/nationaldenominations(BlockB)inUSdollarsusingtheend-of-periodexchangerateforamountsoutstandingandtheperiodaverageexchangerateforissuesandredemptions.TheECBconvertsalldataintoeurousingthesameprinciplethatwasinitiallyappliedbytheBIS.Priorto1January1999theexchangeratebetweentheECUandtheUSdollarisusedasproxy.11.ConceptualconsistencySecuritiesissuesstatisticsandMFIbalancesheetstatisticsarelinkedasfarasissuesofnegotiableinstru-ments(45)byMFIsareconcerned.ThecoverageofinstrumentsandtheMFIsthatissuethemareconceptuallyconsistent,aswellastheallocationofinstrumentstomaturitybandsandthecurrencybreakdown.Differencesexistregardingthevaluationprinciples,whicharenominalvalueforsecuritiesissuesstatisticsandmarketvalueforMFIbalancesheetstatistics.Valuationdifferencesexcepted,foreachcountrytheoutstandingamountofsecuritiesissuedbyMFIsreportedforsecuritiesissuesstatisticscorrespondtoitems11(‘debtsecuritiesissued’)and12(‘moneymarketpaper’)ontheliabilitysideoftheMFIbalancesheets.Short-termsecuritiesasdefinedforsecuritiesissuesstatisticscorrespondtothesumofmoneymarketpaperanddebtsecuritiesissueduptooneyear(46).Long-termsecuritiesasdefinedforsecuritiesissuesstatisticsequalthesumofdebtsecuritiesissuedoveroneanduptotwoyearsanddebtsecuritiesissuedovertwoyears.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/367(43)Since1January1999,forsecuritiesissuedbydomesticresidentsineuro(partofBlockA)noexchangeratevaluationisrequired,andsecuritiesissuedbydomesticresidentsineuro/nationaldenominations(remainingpartofBlockA)areconvertedintoeuroapplyingtheirrevocableconversionratesasof31December1998.(44)SeetheESA95,paragraph6.58.(45)Referstodebtsecuritiesandmoneymarketpaper.(46)Wheremoneymarketpaperhasbeenissuedwithamaturityofmorethanoneyear,thiscorrespondenceneedstobechangedaccordingly.NCBsreviewthecoverageofthesecuritiesissuestatisticsandtheMFIbalancesheetstatisticsandindicatetotheECBanyconceptualdifferences.Threetypesofconsistencychecksareperformed:forissuesby1)NCBsineuro/nationaldenominations;2)MFIsotherthancentralbanksineuro/nationaldenominations;and3)MFIsotherthancentralbanksinothercurrencies.Minordifferencesarepossibleandaccepted,sincethesecuritiesissuestatisticsandtheMFIbalancesheetstatisticsarederivedfromreportingsystemsatnationallevelthatservedifferentpurposes.12.Reportingfrequency,timelinessandtimerangeThereportingfrequencytotheECBismonthly.SecuritiesissuesstatisticsaretransmittedtotheECBnolaterthanfiveweeksaftertheendofthemonthstowhichthedatarelate.TheexacttransmissiondatesarecommunicatedtotheNCBsinadvanceintheformofareportingcalendar.InprinciplethetimeseriestransmittedtotheECBcommenceinJanuary1990.Theoutstandingamountofissuesatend-December1989servesasthestartingpoint.Fortheprovisionofdataadistinctionismadebetween‘currentdata’startinginJanuary1999,‘historicaldata’startinginJanuary1995,and‘longertimeseries’startinginJanuary1990.Ifnecessary,thenationalexplanatorynotesclarifythereasonsforbreaksinseriesandrevisions.13.Electronictransmissionofsecuritiesissuesstatistics—keyfamilyidentifier:ECB_SEC113.1.SecuritiesissueskeyfamilyandcorrespondingcodelistsTheECB_SEC1keyfamilyreferstoECBstatisticsonsecuritiesotherthanshares(shortandlong-term)andquotedshares.IthasbeendesignedinsuchawayastodrawasmuchaspossibleonthekeyfamilycodelistsandvaluesalreadydefinedforMUFAandBoPstatistics,especiallyinrelationtotheESA95conceptsanddefinitions.Thedimensionsandattributesusedinthesecuritiesissueskeyfamilyaredescribedbelow.Forthesecuritiesissuesstatistics,ninedimensionshavebeenspecifiedasessentialinordertoidentifythetimeseries(47):Table1.Securitiesissueskeyfamily(ECB_SEC1):SeriesdimensionsPositioninkey:AssignmentLevelAndUsagestatusConcept(mnemonic)ConceptnameValueformatCodelist(mnemonic)CodelistnameDIMENSIONS1FREQFrequencyAN1CL_FREQFrequencycodelist(BIS,ECB)2REF_AREAReferenceareaAN2CL_AREA_EEAreacodelist(EurostatBoP,ECB)3SEC_ISSUING_SECTORSecuritiesissuingsectorAN4CL_ESA95_SECTORSectorinESA95contextcodelist(ECB)4SEC_ITEMSecuritiesitemAN6CL_ESA95_ACCOUNTESA95accountcodelist(ECB)5SEC_VALUATIONSecuritiesvalua-tionAN1CL_MUFA_VALUATIONValuationinMUFAcontextcodelist(ECB)6DATA_TYPE_SECSecuritiesdatatypeAN1CL_DATA_TYPE_SECSecuritiesdatatypecodelist(ECB)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/368(47)Theconcatenationofconcretedimensionvaluesprovidesthetimeseriesnames(keys).Positioninkey:AssignmentLevelAndUsagestatusConcept(mnemonic)ConceptnameValueformatCodelist(mnemonic)Codelistname7CURRENCY_TRANSCurrencyoftrans-actionAN3CL_CURRENCYCurrencycodelist(ECB,BIS,EurostatBoP)8SERIES_DENOMDenominationoftheseriesorspecialcalculationAN1CL_SERIES_DENOMDenominationoftheseriesorspecialcalculationcodelist(ECB)9SEC_SUFFIXSeriessuffixinsecuritiescontextAN1CL_SEC_SUFFIXSecuritiessuffixcodelist(ECB)Eachoftheninestatisticaldimensionstakesitsvaluesfromacorrespondingcodelist.Forexample,accordingtothetableabove,thedimensionREF_AREA(referencearea)takesitsvaluesfromtheCL_AREA_EEcodelist.AdescriptionofthedimensionsoftheECB_SEC1keyfamilyissetoutbelow,followingthesamesequenceastheyappearinthekey.13.1.1.DimensionNo1:Frequency(FREQ;length:onecharacter)Thisdimensionindicatesthefrequencyofthereportedtimeseries.ThecodelistusedisCL_FREQ.Thevaluesusedinthesecuritiesissueskeyfamilyareonlyasubsetofthevaluesspecifiedinthiscodelist:Mformonthly,Qforquarterly,andAforannual.Therequirementisformonthlydata.Ifmonthlydataarenotavailableandnoestimatescanbemade,thenquarterlyorannualdatacanbesent.13.1.2.DimensionNo2:Referencearea(REF_AREA;length:twocharacters)Thisdimensionrepresentsthecountryofresidenceoftheissuingsector(48).ThecodelistassociatedwiththisconceptisCL_AREA_EE.Onlyasubsetofvaluesisusedtodefinethereferenceareaforthesecuritiesissueskeyfamily,sincetheissuingcountriesarethe15EUMemberStatesandtheRoW.13.1.3.DimensionNo3:Securitiesissuingsector(SEC_ISSUING_SECTOR;length:fourcharacters)ThisdimensionrepresentstheissuingsectoralbreakdownandislinkedtothecodelistCL_ESA95_SECTOR.Inthesecuritiesissueskeyfamilyonlyasubsetoftenvaluesisused—onlynineissuingsectorsaredistinguished,andoneisforthetotaleconomy.13.1.4.DimensionNo4:Securitiesitem(SEC_ITEM;length:sixcharacters)ThisdimensionrepresentsthelistofitemssetupfortheMUFAinlinewiththeESA95.ItislinkedtothecodelistCL_ESA95_ACCOUNT.Onlyasubsetofvaluesfromthecodelistisusedinthesecuritiesissueskeyfamily,sinceonlysomeoftheinstrumentcategoriesarerequestedintheshort-termapproachforsecuritiesissuesstatistics.Twoinstrumentcategoriesinthecodelistreferto‘memorandumitems’whichcanbetransmittedonavoluntarybasis:‘unquotedshares’and‘otherequity’.13.1.5.DimensionNo5:Securitiesvaluation(SEC_VALUATION;length:onecharacter)ThisdimensionidentifiesthemethodofvaluationusedforsecuritiesissuesstatisticsandisassociatedwiththecodelistCL_MUFA_VALUATION.Onlyasubsetofvaluesisused,sincenotallvaluationmethodsinthecodelistarerelevanttosecuritiesissuesstatistics.Therequirementoftheshort-termapproachistoreportsecuritiesotherthansharesatnominal(face)value(N)andquotedsharesatmarket(transaction)value(M).Twofurthervaluationmethodshavebeendefined:valueincludingaccruedinterest(A)andeffectiveamountpaid(E).Thevalueincludingaccruedinterest(A)‘distributes’theinterestbasedonthedifferencebetweentheredemptionandtheissuepriceoverthelifetimeofthebond.Theeffectiveamountpaid(E)referstothepriceatthetimeofpurchase.Forredemptionsandoutstandingamountstheeffectiveamountpaidreferstothe‘historic’priceatthetimeofpurchase,i.e.unlikeformarketvaluationthesecuritiesarenot‘revalued’.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/369(48)ForNCBsthecountryofresidenceoftheissuingsectoristhecountryofresidenceoftheNCB.Forlong-termsecuritiesotherthanshares,thetypesofissue(fixedrate,variablerateandzerocouponbonds)mightbevaluedusingdifferentmethods,resultinginamixedvaluationforthetotal.Forexample,fixedandvariableissuesaretypicallyvaluedatnominalvalueandzerocouponbondsattheeffectiveamountpaid.Generally,therelativeamountofzerocouponbondsissmall,sothatnoprovisionforamixedvaluationvaluehasbeenmadeinthecodelist;thetotalamountoflong-termsecuritiesisreportedatnominalvalue(N).Incaseswherethemagnitudeofthephenomenonissignificant,thevalue‘notspecified’(Z)isusedforthetotal.Ingeneral,wheneverthereisasituationwheremixedvaluationoccurs,detailsareprovidedbytheNCBattheattributelevel(pleaserefertothecompilationattributeinSection13.2).13.1.6.DimensionNo6:Securitiesdatatype(DATA_TYPE_SEC;lengthonecharacter)Thisdimensionhasbeenspeciallytailoredtofulfiltherequirementsofthesecuritiesissueskeyfamilyaccordingtotheshort-termapproach.Inthiscontext,itindicatesthetypeofdatawithinthesecuritiesissuesstatisticsandislinkedtothecodelistCL_DATA_TYPE_SEC,whichcontainsatotaloffourvalues:1)outstandingamounts;2)(gross)issues;3)redemptions;and4)netissues.Netissuesareonlyprovidedifissuesandredemptionscannotbeseparatelyidentified.13.1.7.DimensionNo7:Currencyoftransaction(CURRENCY_TRANS;length:threecharacters)ThisdimensiondescribesthecurrencyinwhichthesecuritiesareissuedandisassociatedwiththecodelistCL_CURRENCY.Forthesecuritiesissueskeyfamily,onlyasubsetofvaluesfromthecodelistisused.SecuritiesissuedineurooritsnationaldenominationsarereportedwithcurrencydimensionEUR(49),whilesecuritiesissuedincurrenciesotherthaneuroarereportedwithZ06.Threeadditionalvalues(DKK,SEKandGBP)arealreadyincludedinthecodelistasthesemightbeneededforthedatatransmissionbythenon-participatingMemberStates.13.1.8.DimensionNo8:Denominationoftheseriesorspecialcalculation(SERIES_DENOM;length:onecharacter)ThisdimensionspecifiesthecurrencyofdenominationinwhichthetimeseriesisexpressedandislinkedtothecodelistCL_SERIES_DENOM.Thethreevalueseuro(E),nationalcurrency(N)andUSdollar(U)(50)areusedforthiskeyfamily.ThenationalcurrencyvalueNhasbeenincludedtoallowthefuturereportingofdatabytheMemberStatesthathavenotyetadoptedtheeurointheirownnationaldenominations.13.1.9.DimensionNo9:Seriessuffixinsecuritiescontext(SEC_SUFFIX;length:onecharacter)Thisdimensionhasbeenspeciallytailoredtofulfiltherequirementsofthesecuritiesissueskeyfamilyaccordingtotheshort-termapproach.Inthiscontext,itallowsnewdevelopmentsorextensionsspecifictosecuritiesissuesstatisticsthatmightbeneededinthefuture.Atpresent,onlyonevalueexists,Z‘unspecified’linkedtothecodelistCL_SEC_SUFFIX.13.1.10.OrderofdimensionsTheorderofthedimensionsisfixedineachkeyfamily.Someexamplesofthetimeserieskeysareprovidedbelow(refertodatablockspresentedinChart1andAppendix2):—ExamplefortimeserieskeyinBlockA:M:AT:1000:F33100:N:1:EUR:E:ZMonthly:Austria:Totaleconomy:Short-termsecuritiesotherthanshares:Nominalvalue:Outstandingamountsattheendoftheperiod(stocks):Issuedineuroanditsnationaldenominations:Euro:Suffixunspecified.—ExamplefortimeserieskeyinBlockC:M:AT:1220:F33200:N:2:Z06:E:ZMonthly:Austria:MFIsotherthancentralbanks:Long-termsecuritiesotherthanshares:Nominalvalue:(Gross)Issues(flows):Issuedinforeigncurrencies,combined:Euro:Suffixunspecified.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/370(49)Thisisconsistentwithbalancesheetstatistics.(50)TheBISmayreportinUSdollars.—ExamplefortimeserieskeyinBlockB:M:Z8:1230:F33201:N:3:EUR:U:ZMonthly:RoW(notallocated):OFIs:Long-termsecuritiesotherthanshares/fixedrateissues:Nominalvalue:Redemptions(flows):Issuedineuroanditsnationaldenominations:USdollar:Suffixunspecified.13.2.TheattributesInadditiontotheninedimensionsdefiningthekey,asetofattributeshasbeendefined(51).Theseareattachedatvariouslevelsoftheexchangedinformation:Table2.CodedanduncodedattributesdefinedfortheECB_SEC1keyfamilyAssignmentlevelStatisticalconceptValueformatCodelistAttributesatsiblinglevel(exchangedusingtheFNSgroup)SiblingTITLETitleAN..70UncodedSiblingUNITUnitAN..12CL_UNITUnitcodelist(BIS,ECB,EurostatBoP)SiblingUNIT_MULTUnitmultiplierAN..2CL_UNIT_MULTUnitmultipliercodelist(BIS,ECB,EurostatBoP)SiblingDECIMALSDecimalsAN1CL_DECIMALSDecimalscodelist(BIS,ECB)SiblingTITLE_COMPLTitlecomplementAN..350UncodedSiblingCOVERAGECoverageAN..350UncodedSiblingNAT_TITLENationallanguagetitleAN..350UncodedSiblingCOMPILATIONCompilationAN..350UncodedAttributesattimeserieslevel(exchangedusingtheFNSgroup)TimeseriesCOLLECTIONCollectionindicatorAN1CL_COLLECTIONCollectionindicatorcodelist(BIS,ECB)TimeseriesAVAILABILITYAvailabilityAN1CL_AVAILABILITYOrganisationavailabilitycodelist(BIS,ECB)TimeseriesDOM_SER_IDSDomesticseriesidsAN..70UncodedTimeseriesBREAKSBreaksAN..350UncodedAttributesatobservationlevel(exchangedtogetherwiththedatainthemainARRsegmentexceptforOBS_COMexchangedwithintheFNSgroup)ObservationOBS_STATUSObservationstatusAN1CL_OBS_STATUSObservationstatuscodelist(BIS,ECB,EurostatBoP)ObservationObservationOBS_CONFObservationconfidenti-alityAN1CL_OBS_CONFObservationconfidentialitycodelist(EurostatBoP,ECB)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/371(51)Theattributesarestatisticalconceptswhichprovidetheuserswithadditionalcoded(e.g.theunit)anduncoded(e.g.thecompilationmethod)informationabouttheexchangeddata.‘Mandatory’(M)arethoseattributesforwhichallpartnersknowtheirvalues.‘Conditional’(C)arethoseattributeswhicharegivenvaluesonlyiftheyareknowninthereportinginstitution(e.g.domesticseriesid)orwhenevertheyarerelevant(e.g.breaks).Attributevaluesaretobeexchangedonlyasandwhentheyaresetforthefirsttimeorchange.Onlytheobservationstatusispresentineveryinterchange,attachedtoeachobservation.AssignmentlevelStatisticalconceptValueformatCodelistObservationOBS_PRE_BREAKPre-breakobservationvalueAN..15-ObservationOBS_COMObservationcommentAN..350UncodedTable3.CommonattributespropertiesfortheECB_SEC1keyfamily:EuroareaNCBsreportingtotheECBStatusFirstvaluesetby…(1)ModifiablebyNCBsTITLECECBNoUNITMECBNoUNIT_MULTMECBNoDECIMALSMECBNoTITLE_COMPLMECBNoNAT_TITLECNCBYesCOMPILATIONCNCBYes(*)COVERAGECNCBYes(*)COLLECTIONMECBNoAVAILABILITYMECBNoDOM_SER_IDSCNCBYesBREAKSCNCBYesOBS_STATUSMManagedbyreportinginstitutionsOBS_CONFCOBS_PRE_BREAKCOBS_COMCM:Mandatory,C:Condi-tional(*)ChangesaretobecommunicatedtotheStatisticalInformationSystemsDivisionoftheECBaswellastotheresponsiblebusinessareaattheECBbyfax/e-mail.(1)ECBreferstotheECBDirectorateGeneralStatistics.Thetechnicaldescriptionoftheattributesatthesibling,observationandtimeserieslevels,forconditionalandmandatoryseries,followscloselypreviouskeyfamiliesdefinedinthecontextofmoneyandbankingstatistics,i.e.:MFIbalancesheetstatistics.Inordertofulfilthespecificneedsofthesecuritiesissuesstatistics,themainusesoftherecommendedattributesareexplained:—Title:Text(52).—Unit:Euro.USdollarfortheBISonly.Non-eurocurrenciesforthenon-participatingMemberStatesonly.—Unitmultiplier:6(millions).—Decimals:3forallseries.—Collectionindicator:‘E’(endofperiod)forstocksand‘S’(summedthroughperiod)forflows.—Availability:ThetimeseriesareflaggedwithoneofthevaluesfromtheCL_AVAILABILITYcodelist.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/372(52)Becauseofthelimitedlengthofthetextallowedinthe‘title’,thisattributecanbereplacedbythe‘titlecomplement’.—Titlecomplement:Text.—Nationallanguagetitle:Text.—Domesticseriesids:Text.—Compilation:Text.Whenrelevant,thefollowinginformationisprovided(53):—Datasources/datacollectionsystem:Detailsofthedatasourcesusedtocompilesecuritiesissuesstatistics(administrativesourcesforgovernmentissues,directreportingfromMFIsandotherinstitu-tionsetc.).Detailsofdatacollectionandstorage(whetherstoredonanissue-by-issuebasis,orindistinguishablyasamountsissuedbyindividualissuersduringareportingperiod).Criteriausedtoidentifythereportingagents.—Compilationprocedures:Methodusedtocompiledata(aggregationofindividualsecuritiesissues,arrangementsforexistingtimeseries).—Sectoralbreakdownofissuers:DeviationsfromtheclassificationofissuersaccordingtothesectoralbreakdowndefinedinSection4.—Currencyofissuance:DeviationsfromthecurrencybreakdowndefinedinSection6.—Maturityofissues:DeviationsfromthematuritybreakdowndefinedinSection8.—Pricevaluation:Whendifferentvaluationmethodsareusedforthevarioustypesofissue(fixedrate,variablerateandzerocouponbonds)orfortheissuingsectors,resultinginamixedvaluationforthetotal,anexplanationandanindicationoftheproportionsusedforthemixedvaluationareprovided.—Redemptions:NCBsspecifywhethertheinformationonredemptionsiscollectedbydirectreportingorcalculatedbyresidual.—Breaks:Textspecifyingthemajorchangesovertimeinthecollection,reportingcoverageandcompilationoftheseries.Ifthelengthofthisfield(350characters)isnotsufficient,conventionalshortterminologyisused.—Coverage:Text.Whenrelevant,thefollowinginformationisprovided(54):—Classificationofissues:Typeofsecuritiescoveredbythenationaldata.Ifthecoverageisknowntobepartial,theexistinggapsareexplained(especiallyregardingprivateplacementsandbankersaccep-tances).Ifunquotedsharesandotherequityarecoveredunderquotedshares,thisisalsoexplainedhere.—Observationstatus:TheflagischosenfromtheCL_OBS_STATUScodelist.—Observationconfidentiality:TheflagischosenfromtheCL_OBS_CONFcodelist.—Observationpre-break:Thisattributecontainsthepre-breakvalueanditisprovidedwhenaseriesbreakoccurs(therefore,whenthecorrespondingobservationstatusshowsthevalue‘B’).—Observationcomment:Text.Thiscanbeusedtoprovidetextualcommentsattheobservationlevel(i.e.:explainingthereasonforapossibleabnormalobservationorgivingdetailsofachangeinthereportedtimeseries).13.3.Exchangeofinformation13.3.1.DatarequirementsStatisticalreturnsareexpectedfromeachcountryforeachtimeserieswhichisapplicable.Ifaparticularitemisnotapplicableinaparticularcountry,thentheECBisnotifiedpromptlyinwritingandexplanationsareprovided.Iftheunderlyingphenomenondoesnotexist,thenthetimeseriesmightbetemporarilynotreported.Thisoccurrenceoranyotherchangestothecodingschemedescribedabovearealsonotified.Furthermore,theECBisinformedwhenrevisionsaresenttogetherwithexplanationsonthenatureoftheserevisions.Thiselectronicreportingschemehasbeensetuptobebroadenoughtoincludethefuturereportingofdatafromnon-participatingMemberStatestotheECB;thisis,however,notamandatoryrequirementatpresent.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/373(53)ReferalsotoAppendix1.(54)ReferalsotoSection7andAppendix1.13.3.2.ListofseriesAppendix2containsthereportformsforNCBsandtheBIS.TworeportformsrefertoNCBsandonetotheBIS.Inprinciple,foreachcellineachreportonetimeseriesstartinginJanuary1990isreportedtotheECB.Thereportformstogethergiveinformationonthefollowingfourblocks(55)ofdata:—BlockA:ReportedbyNCBs.Referstoallissuesineuro/nationaldenominationsbydomesticresidents.—BlockC:ReportedbyNCBs.Referstoallissuesinothercurrenciesbydomesticresidents.—BlockB:ReportedbytheBIS.Referstoallissuesineuro/nationaldenominationsbyRoWresidents.Non-participatingMemberStatesarereportedseparately.—Memorandumitems:ReportedbyNCBsonavoluntarybasis.Referstoissuesofunquotedsharesandotherequityineuro/nationaldenominationsbydomesticresidents.Eachreportformasksfordataonoutstandingamounts(A1,B1,andC1),issues(A2,B2,andC2),andredemptions(A3,B3,andC3).ThereportformsforNCBsalsoaskforinformationonnetissues(A4andC4)whichonlyneedtobeprovidedif(gross)issuesandredemptionscannotbeseparatelyidentified.Eachreportformrequiresinformationonshortandlong-termsecuritiesotherthanshares.QuotedsharesareonlyincludedinthereportformforNCBs(BlockA),sincetheissueofsharesisonlyrelevantforeuroarearesidentsineuro/nationaldenominations(andnotinothercurrencies).Thesector‘internationalorganisations’isonlyrelevantforissuesbyRoWresidentsineuro/nationaldenominations(BlockB)andexcludedfromtheotherreportforms.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/374(55)SeealsoChart1.Appendix1NationalexplanatorynotesDetailedexplanatorynotestoaidtheinterpretationofthedataaccompanythesecuritiesissuesstatisticsprovidedundertheshort-termapproach.EachNCBsubmitsonereportdescribingthedataprovidedinthecontextofthisexercise.Thereportcoversthetopicsdetailedbelowandfollowsascloselyaspossibletheproposedlayout.Thereis,ofcourse,aparticularinterestinreceivingadditionalinformationoninstanceswheredatareportedarenotinconformitywiththeGuideline,orwherethedataarenotprovided,andthereasonsforthis.ThereportistransmittedtotheECBasaWord-documentbyCebamail.Thereportissubmittednotlaterthanthedata.1.Datasources/datacollectionsystem:Detailsofthedatasourcesusedtocompilesecuritiesissuesstatisticsaregiven(administrativesourcesforgovernmentissues,directreportingfromMFIsandotherinstitutions,newspapers,anddataproviderssuchastheInternationalFinancialReviewetc).Itisindicatedwhetherthedataarecollectedandstoredonanissue-by-issuebasis,andifsowhatcriteriaareused.Alternatively,itisindicatedwhetherthedataarecollectedandstoredindistinguishablyasamountsissuedbyindividualissuersduringareportingperiod,asmightbethecasefordirectdatacollectionsystems.Wherethereisdirectreporting,informationisprovidedaboutthecriteriausedtoidentifythereportingagentsandtheinformationtobesubmitted.2.Compilationprocedures:Themethodusedtocompiledatainthisexerciseisbrieflydescribed,forexampleaggregationofinformationaboutindividualsecuritiesissues,arrangementsforexistingtimesserieswhetherpublishedornot(tobespecified).3.Residenceoftheissuer(Section3):ItisspecifiedwhetheritispossibletoapplyfullytheESA95(andIMF)definitionofresidencyintheclassificationofissues.Ifthisisnotpossible,oronlypartiallypossible,afullexplanationofthecriteriaactuallyusedisprovided.4.Sectoralbreakdownofissuers(Section4):DeviationsfromtheclassificationofissuersaccordingtothesectoralbreakdowndefinedinSection4areindicated.Thenotesexplaintheidentifieddeviationsandanygreyareasthatmightexist.5.Currencyofissuance(Section6):Ifitisnotpossibletoseparatelyidentifycurrencycomponentsofanissue,deviationsfromtherulesareexplained.Furthermore,NCBsthatcannotdistinguishforallsecuritiesbetweenissuesinlocaldenominations,inothereuro/nationaldenominationsandinothercurrencies,describewheresuchissueshavebeenclassifiedandindicatethetotalamountofissuesthatwerenotproperlyallocatedtoillustratethesizeofthedistortion.6.Classificationofissues(Section7):NCBsprovidecomprehensiveinformationaboutthetypeofsecuritiescoveredbythenationaldata,includingtheirnationalterms.Ifcoverageisknowntobepartial,theexistinggapsareexplained.Particularattentionisdrawntothefollowing:—Privateplacements:itisindicatedwhetherornottheyarecoveredinthereporteddata.—Bankers'acceptances:ifnegotiableandincludedinthereporteddata,nationalproceduresforrecordingtheseinstrumentsandthenatureoftheinstrumentsarespecified.—Quotedshares:ifunquotedsharesorotherequityarecoveredinthereporteddatathisisindicated.Anestimateoftheamountofunquotedsharesand/orotherequityisgiventoillustratethesizeofthedistortion.7.Instrumentanalysisoflong-termsecurities(Section7.1.3):Ifthesumoffixedrate,variablerateandzerocouponbondsdoesnotadduptothetotalforlong-termsecuritiesotherthanshares,thetypeandamountoflong-termsecuritiesforwhichnosuchbreakdownisavailablearegiven.8.Maturityofissues(Section8):Thereportspecifieshowthedistinctionismadebetweenshortandlong-termsecurities.Deviationsfromtherulesareexplained.9.Redemptions(Section9):NCBsspecifyhowtheyderivetheinformationonredemptions.Istheinformationcollectedbydirectreportingorcalculatedbyresidual.10.Pricevaluation(Section10.1):NCBsspecifythemethodusedtovalue1)short-termdebtsecurities;2)long-termdebtsecurities;3)discountedbonds;and4)quotedshares.Ifthevaluationdiffersforstocksandflowsthisisalsoexplained.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/37511.Reportingfrequency,timelinessandtimerange(Section12):Theextenttowhichthedatacompiledforthisexercisecouldbeprovidedinconformitywiththeuserrequirements(formonthlydata,withatimelinessoffiveweeks)isindicated.Thelengthofthetimeserieswhichcanbeprovidedisalsogiven.Anybreaksintheseriesarereported,forexampledifferencesinthecoverageofsecuritiesovertime.12.Revisions(Section12):Ifrevisionswerecarriedout,briefexplanatorynotesclarifythereasonforthemandtheirextent.13.Estimatedcoverageperinstrumentissuedbydomesticresidents:NCBsgivenationalestimatesofthecoverageofsecuritiesforeachcategoryofissuesbydomesticresidents,i.e.issuesofshort-termsecurities,long-termsecurities,andquotedshares,inlocalcurrency,othereuro/nationaldenominationsincludingECU,andothercurrencies.Theestimatesfor‘Coveragein%’indicatetheshareofsecuritiescoveredineachinstrumentcategoryaspercentagesofthetotalissuance,whichshouldideallybereportedundertherelevantheadingfollowingthereportingrules.Briefdescriptionscanbeprovidedin‘comments’.NCBsalsoindicateanychangesincoverageasaresultofmonetaryunion.Coveragein%CommentsIssuesineuro/nationaldenominationsLocaldenominationSTSLTSQUSEuro/nationaldenomi-nationsotherthanthelocalcurrencyincludingECUSTSLTSInothercurrenciesSTSLTSSTS=short-termsecuritiesotherthanshares.LTS=long-termsecuritiesotherthanshares.QUS=quotedshares.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/376Appendix2REPORTFORMSREPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKAOutstandingamounts(Gross)issuesRedemptionsNetissuesA1A2A3A41.SHORT-TERMSECURITIES(Otherthanshares)TotalS1S51S101S151ECB/NCBS2S52S102S152MFIsotherthancentralbanksS3S53S103S153OFIsS4S54S104S154Insurancecorp.andpensionfundsS5S55S105S155Non-financialcorporationsS6S56S106S156CentralgovernmentS7S57S107S157StateandlocalgovernmentS8S58S108S158SocialsecurityfundsS9S59S109S1592.LONG-TERMSECURITIES(Otherthanshares)TotalS10S60S110S160ECB/NCBS11S61S111S161MFIsotherthancentralbanksS12S62S112S162OFIsS13S63S113S163Insurancecorp.andpensionfundsS14S64S114S164Non-financialcorporationsS15S65S115S165CentralgovernmentS16S66S116S166StateandlocalgovernmentS17S67S117S167SocialsecurityfundsS18S68S118S1682.1.ofwhichfixedrateissues:TotalS19S69S119S169ECB/NCBS20S70S120S170OfficialJournaloftheEuropeanUnionEN26.9.2003L241/377REPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKAOutstandingamounts(Gross)issuesRedemptionsNetissuesA1A2A3A4MFIsotherthancentralbanksS21S71S121S171OFIsS22S72S122S172Insurancecorp.andpensionfundsS23S73S123S173Non-financialcorporationsS24S74S124S174CentralgovernmentS25S75S125S175StateandlocalgovernmentS26S76S126S176SocialsecurityfundsS27S77S127S1772.2.ofwhichfloatingrateissues:TotalS28S78S128S178ECB/NCBS29S79S129S179MFIsotherthancentralbanksS30S80S130S180OFIsS31S81S131S181Insurancecorp.andpensionfundsS32S82S132S182Non-financialcorporationsS33S83S133S183CentralgovernmentS34S84S134S184StateandlocalgovernmentS35S85S135S185SocialsecurityfundsS36S86S136S1862.3.ofwhichzerocouponbonds:TotalS37S87S137S187ECB/NCBS38S88S138S188MFIsotherthancentralbanksS39S89S139S189OFIsS40S90S140S190Insurancecorp.andpensionfundsS41S91S141S191Non-financialcorporationsS42S92S142S192CentralgovernentS43S93S143S193StateandlocalgovernmentS44S94S144S194SocialsecurityfundsS45S95S145S195OfficialJournaloftheEuropeanUnionEN26.9.2003L241/378REPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKAOutstandingamounts(Gross)issuesRedemptionsNetissuesA1A2A3A43.QUOTEDSHARESTotalS46S96S146S196MFIsotherthancentralbanksS47S97S147S197OFIsS48S98S148S198Insurancecorp.andpensionfundsS49S99S149S199Non-financialcorporationsS50S100S150S200REPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINOTHERCURRENCIESBLOCKCOutstandingamounts(Gross)issuesRedemptionsNetissuesC1C2C3C44.SHORT-TERMSECURITIES(Otherthanshares)TotalS201S241S281S321MFIsotherthancentralbanksS202S242S282S322OFIsS203S243S283S323Insurancecorp.andpensionfundsS204S244S284S324Non-financialcorporationsS205S245S285S325CentralgovernentS206S246S286S326StateandlocalgovernmentS207S247S287S327SocialsecurityfundsS208S248S288S3285.LONG-TERMSECURITIES(Otherthanshares)TotalS209S249S289S329MFIsotherthancentralbanksS210S250S290S330OFIsS211S251S291S331Insurancecorp.andpensionfundsS212S252S292S332Non-financialcorporationsS213S253S293S333OfficialJournaloftheEuropeanUnionEN26.9.2003L241/379REPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINOTHERCURRENCIESBLOCKCOutstandingamounts(Gross)issuesRedemptionsNetissuesC1C2C3C4CentralgovernentS214S254S294S334StateandlocalgovernmentS215S255S295S335SocialsecurityfundsS216S256S296S3365.1.ofwhichfixedrateissues:TotalS217S257S297S337MFIsotherthancentralbanksS218S258S298S338OFIsS219S259S299S339Insurancecorp.andpensionfundsS220S260S300S340Non-financialcorporationsS221S261S301S341CentralgovernmentS222S262S302S342StateandlocalgovernmentS223S263S303S343SocialsecurityfundsS224S264S304S3445.2.ofwhichfloatingrateissues:TotalS225S265S305S345MFIsotherthancentralbanksS226S266S306S346OFIsS227S267S307S347Insurancecorp.andpensionfundsS228S268S308S348Non-financialcorporationsS229S269S309S349CentralgovernmentS230S270S310S350StateandlocalgovernmentS231S271S311S351SocialsecurityfundsS232S272S312S3525.3.ofwhichzerocouponbonds:TotalS233S273S313S353MFIsotherthancentralbanksS234S274S314S354OFIsS235S275S315S355Insurancecorp.andpensionfundsS236S276S316S356Non-financialcorporationsS237S277S317S357CentralgovernmentS238S278S318S358OfficialJournaloftheEuropeanUnionEN26.9.2003L241/380REPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINOTHERCURRENCIESBLOCKCOutstandingamounts(Gross)issuesRedemptionsNetissuesC1C2C3C4StateandlocalgovernmentS239S279S319S359SocialsecurityfundsS240S280S320S360REPORTFORMFORTHEBISROWRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKBOutstandingamounts(Gross)IssuesRedemptionsB1B2B36.SHORT-TERMSECURITIES(Otherthanshares)TotalS361S411S461NCBsS362S412S462MFIsotherthancentralbanksS363S413S463OFIsS364S414S464Insurancecorp.andpensionfundsS365S415S465Non-financialcorporationsS366S416S466CentralgovernmentS367S417S467StateandlocalgovernmentS368S418S468SocialsecurityfundsS369S419S469InternationalorganisationsS370S420S4707.LONG-TERMSECURITIES(Otherthanshares)TotalS371S421S471NCBsS372S422S472MFIsotherthancentralbanksS373S423S473OFIsS374S424S474Insurancecorp.andpensionfundsS375S425S475Non-financialcorporationsS376S426S476CentralgovernmentS377S427S477OfficialJournaloftheEuropeanUnionEN26.9.2003L241/381REPORTFORMFORTHEBISROWRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKBOutstandingamounts(Gross)IssuesRedemptionsB1B2B3StateandlocalgovernmentS378S428S478SocialsecurityfundsS379S429S479InternationalorganisationsS380S430S4807.1.ofwhichfixedrateissues:TotalS381S431S481NCBsS382S432S482MFIsotherthancentralbanksS383S433S483OFIsS384S434S484Insurancecorp.andpensionfundsS385S435S485Non-financialcorporationsS386S436S486CentralgovernmentS387S437S487StateandlocalgovernmentS388S438S488SocialsecurityfundsS389S439S489InternationalorganisationsS390S440S4907.2.ofwhichfloatingrateissues:TotalS391S441S491NCBsS392S442S492MFIsotherthancentralbanksS393S443S493OFIsS394S444S494Insurancecorp.andpensionfundsS395S445S495Non-financialcorporationsS396S446S496CentralgovernmentS397S447S497StateandlocalgovernmentS398S448S498SocialsecurityfundsS399S449S499InternationalorganisationsS400S450S5007.3.ofwhichzerocouponbonds:TotalS401S451S501OfficialJournaloftheEuropeanUnionEN26.9.2003L241/382REPORTFORMFORTHEBISROWRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKBOutstandingamounts(Gross)IssuesRedemptionsB1B2B3NCBsS402S452S502MFIsotherthancentralbanksS403S453S503OFIsS404S454S504Insurancecorp.andpensionfundsS405S455S505Non-financialcorporationsS406S456S506CentralgovernmentS407S457S507StateandlocalgovernmentS408S458S508SocialsecurityfundsS409S459S509InternationalorganisationsS410S460S510REPORTFORMFORNCBsDOMESTICRESIDENTISSUERSINEURO/NATIONALDENOMINATIONSBLOCKAMEMORANDUMITEMSOutstandingamounts(Gross)IssuesRedemptionsNetIssuesA1A2A3A48.UNQUOTEDSHARESTotalS511S521S531S541MFIsotherthancentralbanksS512S522S532S542OFIsS513S523S533S543Insurancecorp.andpensionfundsS514S524S534S544Non-financialcorporationsS515S525S535S5459.OTHEREQUITYTotalS516S526S536S546MFIsotherthancentralbanksS517S526S536S546OFIsS518S526S536S546Insurancecorp.andpensionfundsS519S526S536S546Non-financialcorporationsS520S526S536S546OfficialJournaloftheEuropeanUnionEN26.9.2003L241/383AnnexXXREPORTINGSTANDARDSFORTHEELECTRONICEXCHANGEOFSTATISTICALDATA:MONETARYFINANCIALINSTITUTIONINTERESTRATESKEYFAMILYIDENTIFIER:ECB_MIR11.ObjectiveOn20December2001,theEuropeanCentralBank(ECB)GoverningCounciladoptedRegulationECB/2001/18concerningstatisticsoninterestratesappliedbymonetaryfinancialinstitutionstodepositsandloansvis-à-vishouseholdsandnon-financialcorporations(1).ThisRegulationcameintoforceon31January2002.Monetaryfinancialinstitution(MFI)interestrates(hereinafter‘MIR’)providethefinallinkinthemechanismforthetransmissionofthemonetarypolicyarisingfromchangesinofficialinterestratesand,therefore,areanecessarypreconditionforareliableanalysisofmonetarydevelopmentsintheparticipatingMemberStates.Atthesametime,informationaboutinterestratedevelopmentsisneededfortheEuropeanSystemofCentralBanks(ESCB)tocontributetothesmoothconductofpoliciespursuedbythecompetentauthoritiesrelatingtotheprudentialsupervisionofcreditinstitutionsandthestabilityofthefinancialsystem.Againstthisbackground,thisAnnexprovidesthereportinginstructionsfornationalcentralbanks(NCBs)forthetransmissionofMIRstatisticstotheECB.2.CompilationofMIRstatisticsForthepurposesoftheregularproductionofMIRstatistics,NCBsreportaggregatednationalmonthlystatisticalinformationrelatingtooutstandingamountsandnewbusinessasspecifiedinAppendices1and2ofAnnexIItoRegulationECB/2001/18(2).3.TransmissionstandardDataaretransmittedfromtheNCBstotheECBviathetelecommunicationsnetwork‘ESCB-Net’usingthe‘GESMES/CB’messageformat.However,thisrequirementdoesnotpreventtheuseofanyothermeansoftransmittingstatisticalinformationtotheECBasanagreedfallbacksolution.4.ElectronictransmissionofMIRstatistics—keyfamilyidentifier:ECB_MIR1TheMIRstatisticsarestatisticsrelatingtothoseinterestratesthatareappliedbyresidentcreditinstitutionsandotherinstitutionstoeuro-denominateddepositsandloansvis-à-vishouseholdsandnon-financialcorporationsresidentintheparticipatingMemberStates.TheECB_MIR1keyfamilyhasbeendesignedinsuchawayastodrawasmuchaspossibleoncodelistsandcodevaluesalreadydefinedintheECBstructuraldefinitions.Nevertheless,itwasnecessarytointroduceinsomecasesadditionalcodesinexistingcodelistsandtoaddnewcodelistsforthedimensions‘amountcategory’and‘MIRdatatype’.4.1.DimensionsThetablebelowdescribesthedimensionsdefinedintheECB_MIR1keyfamily.FortheMIRstatistics,10dimensionshavebeenspecifiedasessentialtoidentifythetimeseries.TABLE1.DimensionsdefinedinECB_MIR1keyfamilyPositioninkey:Concept(mnemonic)ConceptnameValueformatCodelist(mnemonic)Codelistname1FREQFrequencyAN1CL_FREQFrequencycodelist2REF_AREAReferenceareaAN2CL_AREA_EEAreacodelist3BS_REP_SECTORBalancesheetreferencesectoralbreakdownAN1CL_BS_REP_SECTORBalancesheetreferencesectoralbreakdowncodelistOfficialJournaloftheEuropeanUnionEN26.9.2003L241/384(1)OJL10,12.1.2002,p.24.(2)ToassistNCBsinthecollectionandcompilationofthestatisticalinformationtobetransmittedtotheECBinaccordancewithRegulationECB/2001/18,guidancenotesarecurrentlybeingdeveloped.TheseguidancenotesaimatensuringaclearandconsistentunderstandingofthestatisticalrequirementscontainedintheRegulation.Positioninkey:Concept(mnemonic)ConceptnameValueformatCodelist(mnemonic)Codelistname4BS_ITEMBalancesheetitemAN3CL_BS_ITEMBalancesheetitemcodelist5MATURITY_ORIGOriginalmaturityAN1CL_MATURITY_ORIGOriginalmaturitycodelist6DATA_TYPE_MIRMIRdatatypeAN1CL_DATA_TYPE_MIRMIRdatatypecodelist7AMOUNT_CATAmountcategoryAN1CL_AMOUNT_CATAmountcategorycodelist8BS_COUNT_SECTORBalancesheetcounterpartysectorAN4CL_BS_COUNT_SECTORBalancesheetcounterpartysectorcodelist9CURRENCY_TRANSCurrencyoftransactionAN3CL_CURRENCYCurrencycodelist10IR_BUS_COVBusinesscoverageAN1CL_IR_BUS_COVBusinesscoveragecodelistEachofthe10statisticaldimensionstakesitsvaluesfromacorrespondingcodelist.Forexample,accordingtothetableabove,thedimensionREF_AREA(referencearea)takesitsvaluesfromtheCL_AREA_EEcodelist.AdescriptionofthedimensionsoftheECB_MIR1keyfamilyissetoutbelow,followingthesamesequenceastheyappearintheserieskey.DimensionNo1:Frequency(FREQ;length:onecharacter)Thisdimensionindicatesthefrequencyofthereportedtimeseries.ThecodevalueusedintheECB_MIR1keyfamilyis‘M'formonthlydataandistakenfromthecodelistCL_FREQ.DimensionNo2:Referencearea(REF_AREA;length:twocharacters)Thisdimensionrepresentsthecountryofresidenceofthereportinginstitution.TheassociatedcodelistCL_AREA_EEcontainsthestandardISOcountrylist.ThesubsetofcodevaluesusedintheECB_MIR1keyfamilycorrespondstothe15EuropeanUnion(EU)MemberStates.DimensionNo3:Balancesheetreferencesectoralbreakdown(BS_REP_SECTOR;length:onecharacter)Thisdimensionrepresentsthebreakdownofthereporting(MFI)sectorandislinkedtothecodelistCL_BS_REP_SECTOR.TheMIRstatisticsrelatetothoseinterestratesthatareappliedbyresidentcreditinstitutionsandotherinstitutionsthattakedepositsandgiveloanstohouseholdsandnon-financialcorpora-tions.Thenewcodevalue'B'thereforereferstoallMFIsexceptmoneymarketfundsandNCBs.DimensionNo4:Balancesheetitem(BS_ITEM;length:threecharacters)ThisdimensionrepresentsalistofitemsonthebalancesheetasdefinedinRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector(3)asamendedbyRegulationECB/2002/8(4)andislinkedtothecodelistCL_BS_ITEM.Onlyasub-setofvaluesfromthiscodelistisusedintheECB_MIR1keyfamily,astheMIRstatisticsonlycoverstatisticsrelatingtointerestratesappliedbyresidentcreditinstitutionsandotherinstitutionstoeuro-denominateddepositsandloansvis-à-vishouseholdsandnon-financialcorporationsresidentintheparticipatingMemberStates.AlthoughtheinstrumentcategoriesfortheMIRstatisticslargelyfollowthecategorybreakdownoftheMFIbalancesheet,someaspectsrequirefurtherdetail,suchastheidentificationofbankoverdraftswithintheloancategories.Forthisreason,codesreferringtoloansexcludingbankoverdraftshavebeenintroduced.DimensionNo5:Originalmaturity/periodofnotice/initialperiodoffixation(MATURITY_ORIG;length:onecharacter)Thisdimensionidentifiesthebreakdownbyoriginalmaturityorperiodofnoticeofthedepositsorloans.Inaddition,forMIRstatisticsonnewloansthisdimensionreferstotheinitialperiodoffixation.TheassociatedcodelistCL_MATURITY_ORIGhasbeenextendedtoalsocoverperiods1)overfiveandupto10years;and2)over10years.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/385(3)OJL333,17.12.2001,p.1.(4)OJL330,6.12.2002,p.29.DimensionNo6:MIRdatatype(DATA_TYPE_MIR;length:onecharacter)ThisdimensiondistinguishesMIRstatisticsdescribinginterestrates(‘R’fortheannualisedagreedrateornarrowlydefinedeffectiverateand‘C’fortheannualpercentagerateofcharge)fromthoserelatingtothevolumesofnewbusinessoroutstandingamounts(‘B’).ThecodelistCL_DATA_TYPE_MIRhasbeencreatedfortheMIRstatistics.DimensionNo7:Amountcategory(AMOUNT_CAT;length:onecharacter)Fornewloanstonon-financialcorporationsthisdimensiondescribestheamountcategory(‘0’forloansuptoandincludingEUR1million;‘1’forloansoverEUR1million).Inallothercases,thisdimensiontakesthecodevalue‘A’forthetotalamount.TheassociatedcodelistCL_AMOUNT_CAThasbeencreatedfortheMIRstatistics.DimensionNo8:Balancesheetcounterpartysector(BS_COUNT_SECTOR;length:fourcharacters)ThisdimensionrepresentsthesectoralbreakdownofthecounterpartyofbalancesheetitemsandislinkedtothecodelistCL_BS_COUNT_SECTOR.TheMIRstatisticsdrawonlyonasubsetofvaluesfromthiscodelist,astheyrelateonlytointerestratesappliedvis-à-vishouseholdsandnon-financialcorporations.DimensionNo9:Currencyoftransaction(CURRENCY_TRANS;length:threecharacters)Thisdimensiondescribesthecurrencyinwhichthedepositsandloansaredenominated.ForparticipatingMemberStatestheMIRstatisticsrefertoeuro-denominateddepositsandloans.Thisdimensionusesasub-setofvaluesfromthecodelistCL_CURRENCY.DimensionNo10:Businesscoverage(IR_BUS_COV;length:onecharacter)ThisdimensiondescribeswhethertheMIRstatisticsrefertooutstandingamounts(‘O’)ortonewbusiness(‘N’),andislinkedtothecodelistCL_IR_BUS_COV.4.2.AttributesInadditiontothe10dimensionsdefiningtheserieskey,asetofattributesprovidesadditionalqualitativeinformationattachedatvariouslevelsofthetimeseries.TABLE2.CodedanduncodedattributesdefinedfortheMIRstatisticskeyfamily(ECB_MIR1)AssignmentlevelStatisticalconceptValueformatCodelistAttributesatsiblinglevel(exchangedusingtheFNSgroup)SiblingTITLE_COMPLTitlecomplementAN..1050UncodedSiblingUNITUnitAN..12CL_UNITUnitcodelist(BIS,ECB,EurostatBoP)SiblingUNIT_MULTUnitmultiplierAN..2CL_UNIT_MULTUnitmultipliercodelist(BIS,ECB,EurostatBoP)SiblingDECIMALSDecimalsN1CL_DECIMALSDecimalscodelist(BIS,ECB)SiblingNAT_TITLENationallanguagetitleAN..350UncodedSiblingCOMPILATIONCompilationAN..1050UncodedOfficialJournaloftheEuropeanUnionEN26.9.2003L241/386AssignmentlevelStatisticalconceptValueformatCodelistSiblingCOVERAGECoverageAN..350UncodedAttributesattimeserieslevel(exchangedusingtheFNSgroup)TimeseriesCOLLECTIONCollectionindicatorAN1CL_COLLECTIONCollectionindicatorcodelist(BIS,ECB)TimeseriesAVAILABILITYAvailabilityAN1CL_AVAILABILITYOrganisationavailabilitycodelist(BIS,ECB)TimeseriesDOM_SER_IDSDomesticseriesidsAN..70UncodedTimeseriesBREAKSBreaksAN..350UncodedAttributesatobservationlevel(exchangedtogetherwiththedatainthemainARRsegmentexceptforOBS_COMexchangedwithintheFNSgroup)ObservationOBS_STATUSObservationstatusAN1CL_OBS_STATUSObservationstatuscodelist(BIS,ECB,EurostatBoP)ObservationOBS_CONFObservationconfidentialityAN1CL_OBS_CONFObservationconfidentialitycodelist(EurostatBoP,ECB)ObservationOBS_PRE_BREAKPre-breakobservationvalueAN..15UncodedObservationOBS_COMObservationcommentAN..350UncodedInaddition,eachoftheseattributesischaracterisedbysometechnicalproperties,whicharelistedinthetablebelow.TABLE3.EuroareaNCBsreportingtotheECBCommonattributepropertiesfortheECB_MIR1keyfamilyStatusFirstvaluesetby…(1)ModifiablebyNCBsTITLE_COMPLMECBNoUNITMECBNoUNIT_MULTMECBNoDECIMALSMECBNoNAT_TITLECNCBYesCOMPILATIONCNCBYes(*)COVERAGECNCBYes(*)COLLECTIONMECBNoAVAILABILITYMECB/NCBYesDOM_SER_IDSCNCBYesBREAKSCNCBYesOBS_STATUSMNCBYesOBS_CONFCNCBYesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/387StatusFirstvaluesetby…(1)ModifiablebyNCBsOBS_PRE_BREAKCNCBYesOBS_COMCNCB/ECBYesM:MandatoryC:Condi-tional(*)ChangesaretobecommunicatedtotheresponsibleECBbusinessareabyfax/e-mail.(1)ECBreferstotheECBDirectorateGeneralStatistics.Inthefollowingdescriptionofeachattribute,thereferencecodelist(indicatedincapitallettersasCL_****)isincluded,whereapplicable.4.2.1.AttributesatsiblinglevelMandatory:—TITLE_COMPL(uncoded):Thisattributeisset,storedanddisseminatedbytheECB(itisinEnglishwithamaximumlengthof1050characters).IfanNCBwouldliketomakeamodification,arevisioncanbemadeafterconsultationwiththeECB.ThisrevisionwillhoweverbemadebytheECB.—UNIT(codelist:CL_UNIT):Thisattributeprovidestheunitofmeasurementofthereporteddata.Forinterestratestheunitispercentageperannum(UNIT=‘PCPA').TherequireddataonbusinessvolumesarereportedbytheparticipatingMemberStatesineuro(UNIT=‘EUR').TheseattributeswillbesetbytheECB.—UNIT_MULT(codelist:CL_UNIT_MULT):Forinterestratestheunitmultiplierattributewillbesettozero(UNIT_MULT=0),asthesedatawillbegivenaspercentages(outcomeofamultiplicationby100).Forthedataonbusinessvolumes,thisattributeprovidesinformationonwhethertheseriesisexpressedinmillions(UNIT_MULT=‘6’),billions(UNIT_MULT=‘9’),etc.NCBsreportdatareferringtonewbusinessandoutstandingamountsinmillionsandtheECBwillsetthevalueto6(UNIT_MULT=‘6’).—DECIMALS(codelist:CL_DECIMALS):Thisattributeindicatesthenumberofdecimalplacesgivenforthevaluesoftheobservations.NCBsreporttheMFIinterestratetofourdecimalplaces(DECIMALS=‘4’).Theobservationvaluesonthebusinessvolumeswillbetransmittedwithoutdecimalplaces(DECIMALS=‘0’).TheECBwillsettheappropriatevaluesofthisattribute.Conditional:—NAT_TITLE(uncoded):NCBsmayusethisattributeinordertoprovideaprecisedescriptionandothersupplementaryordistinguishingspecificationsinthenationallanguages(textupto350characters).Althoughtheuseofupperandlowercaselettersdoesnotcauseproblems,theexchangeofaccentedcharactersandextendedalphanumericsymbolsneedstobetestedbeforeregularuse.—COVERAGE(uncoded):Thisattributeisusedforadetailedstructuredtextualexplanation(textupto350characters)of:—thecoverageofthereportingpopulation(census/sample/combinationofboth),inthecaseofsampling,—thestratificationcriteria,—theselectionprocedure(equalprobability/probabilityproportionaltosize/selectionofbiggestinstitutions).TheNCBsprovidethesecharacteristicsofthetimeseriesreportedwiththefirsttransmissions.Insubsequenttransmissionsthisinformationisupdatedonlywhenarelevantchangeinthemethodsappliedoccurs.—COMPILATION(uncoded):Thisattributemaybeusedforfurtherdetailedtextualexplanations(textupto1050characters)ofthecompilationmethods,weighting,statisticalprocedures,etc.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/3884.2.2.AttributesattimeserieslevelMandatory:—COLLECTION(codelist:CL_COLLECTION):Thisattributeprovidesanexplanationofthetimewhenobservationsarecollected(e.g.beginning,middleorendofperiod)oranindicationofwhetherdataareaveragesoverthemonthorendofmonthobservations.UnlessNCBsstateotherwise,theECBsetsthe‘collection’attributebydefaultto‘E’(=endofperiod)forMIRstatisticsonoutstandingamounts,andto‘A’(=averageofobservationsthroughperiod)forMIRstatisticsonnewbusiness.—AVAILABILITY(codelist:CL_AVAILABILITY):Thisattributeindicatestheinstitutionstowhichthedatacanbemadeavailable.ForthedisseminationofMIRstatisticsatnationalandeuroarealevel,thisattributewillbesetaccordingtoaharmonisedstructure.Whenspecialtreatmentforspecificobservationsisneeded,the‘observationconfidentiality’attributecanbeused(seebelow).Conditional:—DOM_SER_IDS(uncoded):Thisattributeallowsreferencetobemadetothecodeusedinnationaldatabasestoidentifythecorrespondingseries(formulaeusingnationalreferencecodescanalsobespecified).Thisattribute(textupto70characters)maybesetandmodifiedbyareportingNCBatanytime.—BREAKS(uncoded):Thisattributeprovidesadescription(textupto350characters)ofbreaksandmajorchangesovertimeinthecollection,reportingcoverageandcompilationoftheseries.Inthecaseofbreaks,itisdesirabletostatetheextenttowhicholdandnewdatamaybeconsideredcomparable.4.2.3.AttributesatobservationlevelMandatory:—OBS_STATUS(5)(codelist:CL_OBS_STATUS):NCBsreportanobservationstatusvalueattachedtoeachexchangedobservation.Thisattributeismandatoryandmustbeprovidedwitheverydatatransmissionforeveryindividualobservation.WhenNCBsrevisethevalueofthisattribute,boththeobservationvalue(evenifunchanged)andthenewobservationstatusflagareretransmitted.—Thelistbelowspecifiestheexpectedvalues(accordingtotheagreedhierarchy)fortheseattributesforthepurposeoftheMIRstatistics:‘A’=normalvalue,‘B’=breakvalue,‘M’=datadonotexist(fornon-applicabledata,e.g.whenaninstrumentcategoryisinapplicableatnationallevel)(6),‘P’=provisionalvalue(7).Conditional:—OBS_CONF(*)(codelist:CL_OBS_CONF):IfanNCBwishestodifferentiatebetweentheconfidentialitystatusofoneormorespecificobservations,itmayusethe‘observationconfidentiality’attribute.Thevalueofthisattribute(ifany)maybemodifiedwhentransmittingthedatabythesenderoftheinformation.Whenthisattributeisnotset,norestrictionsregardingconfidentiality(OBS_CONF=‘F’(free))areassumed.—OBS_PRE_BREAK(*)(uncoded):Thisattributecontainsthepre-breakobservationvalue,whichisanumericfieldliketheobservation.Itisprovidedwhenaseriesbreakoccurs(andtheobservationstatusissetto‘B’).—OBS_COM(uncoded):Thisattributecanbeusedtoprovidetextualcomments(textupto350characters)attheobservationlevel(e.g.describingtheestimateorassumptionmadeforaspecificobservationduetolackofdata,explainingthereasonforapossibleabnormalobservationorgivingdetailsofachangeinthereportedtimeseries).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/389(5)ThefourobjectsobservationvalueplusOBS_STATUS,OBS_CONFandOBS_PRE_BREAKaretreatedasoneentity.ThismeansthatNCBsareobligedtosendallcomplementaryinformationforanobservation.(Whenattributesarenotreported,theirpreviousvaluesareoverwrittenbydefaultvalues.).(6)When,owingtolocalmarketpracticesortothelegalframework,atimeseries(orpartofit)isnotapplicable(theunderlyingphenomenondoesnotexist),amissingvalueisreported(‘-’)withobservationstatus‘M’.Amissingobservationshouldneverbereportedasa‘zero’,sincezeroisanormalnumericvaluethatindicatesapreciseinterestrateorbusinessvolumeofnullamount.(7)Theseobservationstakedefinitevalues(observationstatus‘A’)atalaterstage.Thenewrevisedvaluesoverwritethepreviousprovisionalobservations.(*)Seefootnote5.FirstregulartransmissionunderRegulationECB/2001/18beginswithmonthlystatisticalinformationforJanuary2003andshouldtakeplaceby27February2003.TwotransitionalarrangementshavebeenforeseenwithinthisRegulationuntilandincludingthereferencemonthofDecember2003.Thefirstreferstotheaggregatednationalmonthlystatisticalinformationonnewbusinessandoutstandingamounts,whichmaybereportedtotheECBwithadelayofafurthertwoworkingdaysfromthecloseofbusinessonthenineteenthworkingdayaftertheendofthereferencemonth.Secondly,theaggregatednationalmonthlystatisticalinformationonoutstandingamountsmay,alternatively,bereportedtotheECBonlyonceaquarter,withadelayoftwoworkingdaysfromthecloseofbusinessonthenineteenthworkingdayaftertheendofthecalendarquarter.NCBsinformtheECBiftheywishtoapplythesetransitionalarrangements.5.RevisionpolicyNCBsmayhavetorevisethepreviousreferencemonth'svalues(ordinaryrevisions).Revisionsarisingfrom,forexample,mistakes,reclassifications,improvedreportingproceduresetc.appliedtodatapriortothepreviousreferencemonth(exceptionalrevisions)(8)mayalsooccur.Thefollowinggeneralprinciplesapply:—RegulationECB/2001/18requiresaccuratedatatobereportedwithinthesetdeadlines.Accordingly,NCBsshouldnotsystematicallyrevisethedatafortheperiodpriortothepreviousreferencemonth(exceptionalrevisions).Shouldthishappen,theECBwillrequireanexplanatorynote.—Inanycase,significantrevisionsaretobeaccompaniedbyexplanatorynotes.—Intransmittingreviseddata,NCBstakeintoconsiderationtheestablishedtimelinessofregularreportingofMIRstatistics.Exceptionalrevisionsshouldbereportedoutsidethemonthlyproductionperiods.6.ListsofseriesandcodelistsTheECBmaintainsanddistributestotheNCBslists/tableswithMIRtimeseriestobeexchangedinaccordancewiththisAnnexaswellascodelistsreferringtothekeyfamilyECB_MIR1.Induecourse,theECBwillmaintainanddistributetotheNCBslists/tablesdescribingthestatisticalseriesthatwillbereturnedtotheNCBs.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/390(8)Definedasrevisionsappliedtovaluesrelatingtoaperiodpriortothemonthprecedingthecurrentreferencemonth.ANNEXXXIMONETARYUNIONRETAILBANKINTERESTRATESDepositratesFiche1:OvernightdepositsFiche2/3:Depositswithanagreedmaturityofupto2yearsFiche2:Depositswithanagreedmaturityofupto1yearFiche3:Depositswithanagreedmaturityofover1andupto2yearsFiche4:Depositswithanagreedmaturityofover2yearsFiche5:Depositsredeemableatnoticeofupto3monthsFiche6:Depositsredeemableatnoticeofover3monthsLendingratesFiche13:Loanstoenterprisesupto1yearFiche14:Loanstoenterprisesover1yearFiche15/16:ConsumerloanstohouseholdsFiche15:Consumerloanstohouseholdsupto1yearFiche16:Consumerloanstohouseholdsover1yearFiche17/18:HousingloanstohouseholdsFiche17:HousingloanstohouseholdsatafixedrateFiche18:HousingloanstohouseholdsatavariablerateThenationalcomponentsaredefinedintheexplanatorynotes.Appendix:ReportingstandardsfortheelectronicexchangeofstatisticaldataECBREQUIREMENTFOREUROAREARETAILINTERESTRATESTABLE1Depositinterestrates(onoutstandingamounts)MonthlydataQuarterlydataHouseholdsEnterprisesLIABILITIESSIDE8.Currencyincirculation9.Deposits(euro)9.1.OvernightFiche19.2.Withagreedmaturityupto1yearFiche2upto2yearsFiche2/3over2yearsFiche49.3.Redeemableatnoticeupto3monthsFiche5over3monthsFiche6OfficialJournaloftheEuropeanUnionEN26.9.2003L241/391MonthlydataQuarterlydataHouseholdsEnterprises9x.Deposits(noneuro)9.1x.Overnight9.2x.Withagreedmaturityupto1yearover1andupto2yearsover2yearsregulateddeposits9.3x.Redeemableatnoticeupto3monthsover3months9.4x.Repos10.MMFshares/unitsissued11.Debtsecuritiesissued12.Moneymarketpaper13.Capitalandreserves14.RemainingliabilitiesTABLE2Lendinginterestrates(onnewbusiness)DomesticNon-financialcorporations(S.11)andhouseholdsetc.(S.14+S.15)EnterprisesHouseholdsNon-profitinstitutionsservinghouseholdsConsumercreditLendingforhousepurchaseOther(resi-dual)MonthlydataASSETS(allcurrencies)Loansupto1year(ST)Fiche13Fiche15/16over1year(M—LT)Fiche14atafixedrateFiche17/18atavariablerate(1)(1)‘Variablerate’meansthattherateisadjustedatleasteverytwoyearsormorefrequently.Tables1and2specifytherequirementsfortheshort-termapproachtoeuroarearetailbankinterestrates.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/392EXPLANATORYNOTESBYINSTRUMENTANDCOUNTRY[1]OvernightdepositsBEDEGRESFRIEExacttimeseriesXXXXProxiesXNationalretailinterestrateNoNoYesN7YesN7--CorrespondingtoothereuroareafichesTitleSightdepositsHigher-yieldingsightdepositstohouseholdsInterestrateonsightdepositsInterestrateonovernightdepositsCodeBISM.M.HPBA.BE.01SU0512D_1T5P1000InstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksBusinesscoverageNewbusinessNewbusiness;domestichouseholdsNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageexcludingextremesWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsNatureofdataNominalrateNominalrateNominalrateEffectiverateFrequencyMonthlyMonthlyMonthlyMonthlyReportinglag1week8workingdays1week15workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/393[1]OvernightdepositsITLUNLATPTFIExacttimeseriesXXXProxiesXXXNationalretailinterestrateYesN7NoYesN7YesN7NoYesN7CorrespondingtoothereuroareafichesTitleInterestrateoncurrentaccountCurrentaccountsandothersightdepositsOrdinarydemanddepositsCurrentaccountdepositsTransferabledeposits(euro)TransactionaccountsubjecttowithholdingtaxCodeBISM.M.HPBA.NL.011201000100248InstitutionalcoverageSampleSampleSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageOutstandingamountsNewbusinessNewbusinessNewbusinessOutstandingamounts;domesticsector(excl.MFIs/generalgovernment)OutstandingamountsCompilationmethodWeightedaveragebystocksSimpleaverageWeightedaveragebysizeofbank;endofmonthAverageexcludingextremesTruncatedaverage,weightedbystocksWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyMonthlyMonthlyMonthlyReportinglag3weeks20days2weeks10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/394[1]OvernightdepositsBEDEGRESFRIEWorkingassumptionandcommentsSeriesstartsinJanuary1993;priortothatdatetheratewasfixedat0,5%Refersonlytoratesondepositsofhouseholdsabovetherelevantstan-dardrateofthereportingcreditinstitu-tion;seriesstartsinNovember1996;ECBworkingassumption:seriesrepresents20%ofGermanovernightdepositsinNovember1996andthereafter;proportionincreasedgraduallyfrom0%inJanuary1992Interestsubjecttowith-holdingtax;seriesstartsinJanuary1991NointerestpaidonsightdepositsNointerestpaidonsightdepositsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/395[1]OvernightdepositsITLUNLATPTFIWorkingassumptionandcommentsApplicabletocustomersotherthanMFIs;applic-abletoESASectors11,14and15;seriesstartsinMarch1994SeriesstartsinApril1995Transferabledepositsofnon-MFIsarenotsignifi-cantTax-exempttransactionaccountsfromMay1990toMay2000;beforethattheadministrativelydeter-minedmaximumratefortax-exempttransactionaccountsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/396[2/3]Depositswithanagreedmaturityofupto2yearsBEDEGRESFRIEExacttimeseriesProxiesXXXXNationalretailinterestrateNoYesN8-2YesN8NoYesN8-CorrespondingtoothereuroareafichesFiches2and3—weightedaverageFiche2Fiche2Fiches2and3—weightedaverageFiche3TitleTimedepositswithanagreedmaturityof3monthsTimedepositswithanagreedmaturityof12monthsEURIBOR3monthsCodeSU0515BISM.M.HPEA.GR.05BISM.M.HEEA.XM.32BISM.M.HEEA.FR.02InstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksSampleBusinesscoverageNewbusinessNewbusiness;domesticcustomersotherthanbanksNewbusinessNewbusinessNewbusinessCompilationmethodSimpleaverageexcludingextremesWeightedaveragebystocksSimpleaverageNatureofdataNominalrateNominalrateNominalrateEffectiverateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyReportinglag1week8workingdays1week15workingdays1workingdayOfficialJournaloftheEuropeanUnionEN26.9.2003L241/397[2/3]Depositswithanagreedmaturityofupto2yearsITLUNLATPTFIExacttimeseriesXProxiesXXXXXNationalretailinterestrateNoNoNoNoNoNoCorrespondingtoothereuroareafichesFiches2and3—weightedaverageFiches2and3—weightedaverageFiches2and3—weightedaverageFiches2and3—weightedaverageFiches2and3—weightedaverageFiches2and3—weightedaverageTitleCodeInstitutionalcoverageSampleSampleSampleSampleAllbanksAllbanksBusinesscoverageNewbusinessNewbusinessNewbusinessNewbusinessNewbusiness;domesticsector(excl.MFIs/generalgovern.)OutstandingamountsCompilationmethodNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyMonthlyMonthlyMonthlyReportinglag3weeks20days2weeks10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/398[2/3]Depositswithanagreedmaturityofupto2yearsBEDEGRESFRIEWorkingassumptionandcommentsRatesaredifferentiatedbyagreedmaturitiesandamounts;untilDecember2001ratesrefertoamountsbetweenDEM100000andlessthanDEM1million;fromJanuary2002ratesrefertoamountsbetweenEUR50000andlessthanEUR500000Interestsubjecttowith-holdingtax;breakinseriesinJanuary1999duetochangeinreportingsystemPriortoJanuary1999,PIBOR3monthsDataforthisinstrumentarenotavailableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/399[2/3]Depositswithanagreedmaturityofupto2yearsITLUNLATPTFIWorkingassumptionandcommentsBeforeFebruary1995,Fiche2Interestratesoncertificatesofdeposits(CDs)upto6months,isusedasaproxySeriesstartsinMarch1994SeriesstartsinApril1995FromMay1990toDecember1996,Fiche2usesFiche3asaproxyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/400[2]Depositswithanagreedmaturityofupto1yearBEDEGRESFRIEExacttimeseriesXProxiesXXXNationalretailinterestrateYesN8YesN8-2YesN8NoYesN8-CorrespondingtoothereuroareafichesPartofFiche2/3Fiche2/3Fiche2/3PartofFiche2/3Fiches2/3,3TitleDepositswithanagreedmaturityoraperiodofnotice(3months)Timedepositswithanagreedmaturityof3monthsTimedepositswithagreedmaturityof12monthsDepositswithanagreedmaturityofover6monthsupto1yearEURIBOR3monthsCodeBISM.M.HPEA.BE.31SU0515BISM.M.HPEA.GR.05D_1t5p3200BISM.M.HEEA.XM.32BISM.M.HEEA.FR.02InstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksSampleBusinesscoverageNewbusinessNewbusiness;domesticcustomersotherthanbanksNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageexcludingextremesWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsSimpleaverageNatureofdataNominalrateNominalrateNominalrateEffectiverateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyReportinglag1week8workingdays1week15workingdays1workingdayOfficialJournaloftheEuropeanUnionEN26.9.2003L241/401[2]Depositswithanagreedmaturityofupto1yearITLUNLATPTFIExacttimeseriesXProxiesXXXXXNationalretailinterestrateNoNoNoYesN8NoNoCorrespondingtoothereuroareafichesPartofFiche2/3PartofFiche2/3PartofFiche2/3PartofFiche2/3PartofFiche2/3From1998Fiches3and4;partofFiche2/3TitleInterestrateonCDsupto6monthsOthershort-termdebts(>LUF1million)Depositswithanagreedmaturityofupto2yearsminus20basispointsSavingsdepositswithanagreedmaturityofupto12monthsDeposits(euro)withagreedmaturityupto1yearTermdepositssubjecttowithholdingtaxCodeBISM.M.HPLA.NL.05minus0.21203000100253InstitutionalcoverageSampleSampleSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageNewbusinessNewbusinessNewbusinessNewbusinessNewbusiness;domesticsector(excl.MFIs/generalgovernment)OutstandingamountsCompilationmethodWeightedaveragebystocksSimpleaverageAverageexcludingextremesTruncatedaverage,weightedbyflowsandmaturitiesWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyMonthlyMonthlyMonthlyReportinglag3weeks20days2weeks10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/402[2]Depositswithanagreedmaturityofupto1yearBEDEGRESFRIEWorkingassumptionandcommentsSeriesstartsinJanuary1993;fromJanuary1990toJuly1991codeBISM.M.HPEA.BE.93;fromAugust1991toDecember1992therateisestimatedat6,25%Ratesaredifferentiatedbyagreedmaturitiesandamounts;untilDecember2001ratesrefertoamountsbetweenDEM100000andlessthanDEM1million;fromJanuary2002ratesrefertoamountsbetweenEUR50000andlessthanEUR500000Interestsubjecttowith-holdingtax;breakinseriesinJanuary1999duetochangeinreportingsystemPriortoJanuary1999,PIBOR3monthsDataforthisinstrumentarenotavailableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/403[2]Depositswithanagreedmaturityofupto1yearITLUNLATPTFIWorkingassumptionandcommentsOnlyapplicableforamountshigherthanLUF1million;depositswitharesidualmaturityof12months;seriesstartsinMarch1994TakingBISM.M.HPLA.NL.05minus0.2approximatestheagreedmaturityofupto1yearSeriesstartsinApril1995Depositsofnon-MFIsarenotsignificant;averageoftheavailableseriesFromJanuary1997toMay2000othertax-exempttimedeposits;beforethat24-monthtax-exempttimedeposits;seriesstartsinMay1990OfficialJournaloftheEuropeanUnionEN26.9.2003L241/404[3]Depositswithanagreedmaturityofover1andupto2yearsBEDEGRESFRIEExacttimeseriesXProxiesXXNationalretailinterestrateNo--YesN8YesN8-CorrespondingtoothereuroareafichesPartofFiche2/3PartofFiche2/3Fiches2,2/3TitleOneyearbondDepositswithamaturityofover1andupto2yearsEURIBOR3monthsCodeBISM.M.HPLA.BE.11BISM.M.HPEA.ES.01BISM.M.HEEA.XM.32BISM.M.HEEA.FR.02InstitutionalcoverageSampleAllbanksandsavingsbanksSampleBusinesscoverageNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsSimpleaverageNatureofdataNominalrateEffectiverateNominalrateFrequencyMonthlyMonthlyMonthlyReportinglag1week15workingdays1workingdayOfficialJournaloftheEuropeanUnionEN26.9.2003L241/405[3]Depositswithanagreedmaturityofover1andupto2yearsITLUNLATPTFIExacttimeseriesXXProxiesXXXXNationalretailinterestrateNoNoYesN8-1NoNoNoCorrespondingtoothereuroareafichesPartofFiche2/3Fiche4;partofFiche2/3PartofFiche2/3Fiche4;partofFiche2/3Fiche4;partofFiche2/3From1998Fiches2and4;partofFiche2/3TitleInterestratesonCDsbetween18and24monthsOthertermdebts(>LUF1million)Timesavingsdeposits—2years(fixed-term)Savingsdepositswithanagreedmaturityofover12monthsDeposits(euro)withagreedmaturity—over1andupto2yearsTermdepositssubjecttowithholdingtaxCodeBISM.M.HPLA.NL.051204000100254InstitutionalcoverageSampleSampleSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageNewbusinessNewbusinessNewbusinessNewbusinessNewbusiness;domesticsector(excl.MFIs/generalgovern.)OutstandingamountsCompilationmethodWeightedaveragebystocksSimpleaverageWeightedaveragebysizeofbankAverageexcludingextremesTruncatedaverage,weightedbyflowsandmaturityWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyMonthlyMonthlyMonthlyReportinglag3weeks20days2weeks10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/406[3]Depositswithanagreedmaturityofover1andupto2yearsBEDEGRESFRIEWorkingassumptionandcommentsSeriesstartsinJanuary1993;historicalseriesprovidedbyNCBInstrumentdoesnotexistQuantitiesnotsignificantPriortoJanuary1999,PIBOR3monthsDataforthisinstrumentarenotavailableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/407[3]Depositswithanagreedmaturityofover1andupto2yearsITLUNLATPTFIWorkingassumptionandcommentsSeriesstartsinFebruary1995OnlyapplicableforamountshigherthanLUF1million;depositswitharesidualmaturityofmorethan12months;seriesstartsinMarch1994Mostdepositswithanagreedmaturity>1yeararelong-term;no2-yearmaturitysplit;seriesstartsinApril1995Depositsofnon-MFIsnotsignificant;over2yearsnegligible;averageofavailableseriesFromJanuary1997toMay2000othertax-exempttimedeposits;beforethat24-monthtax-exempttimedeposits;seriesstartsinMay1990OfficialJournaloftheEuropeanUnionEN26.9.2003L241/408[4]Depositswithanagreedmaturityofover2yearsBEDEGRESFRIEExacttimeseriesXXProxiesXXNationalretailinterestrateNoNo-NoNo-CorrespondingtoothereuroareafichesTitleTermdeposits(3years)Banksavingsbondswithregularinterestpayments(4years'maturity)Depositsovertwoyears—Savingsplanforhousepurchase(PEL)—5-yeartreasurybonds(TBR)CodeBISM.M.HPEA.BE.81SU0031D_1t5p3350—BISM.M.HPHA.FR.11—E00705BInstitutionalcoverageSampleSample(480banks)Allbanksandsavingsbanks—Allbanks—TreasuryBusinesscoverageNewbusinessNewbusiness;domesticcustomers,non-banksNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageexcludingextremesWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactions—Singlevalue(PEL)—Weightedaveragebytransactions(other),weightedbystocksNatureofdataNominalrateNominalrateEffectiverateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyReportinglag1week8workingdays15workingdays15workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/409[4]Depositswithanagreedmaturityofover2yearsITLUNLATPTFIExacttimeseriesXProxiesXXXXXNationalretailinterestrateNoNoYesN8-2NoNoNoCorrespondingtoothereuroareafichesFiche3Fiche3Fiche3From1998Fiches2and3TitleInterestratesonbondsOthertermdebts(>LUF1million)Timesavingsdeposits,4years(fixedterm)Savingsdepositswithanagreedmaturityofover12monthsDeposits(euro)withanagreedmaturityofover2yearsTermdepositssubjecttowithholdingtaxCodeBISM.M.HPFA.NL.411204000100255InstitutionalcoverageSampleSampleSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageOutstandingamountsNewbusinessNewbusinessNewbusinessNewbusiness;domesticsector(excl.MFIs/generalgovern.)OutstandingamountsCompilationmethodWeightedaveragebystocksSimpleaverageWeightedaveragebysizeofbankAverageexcludingextremesTruncatedaverage,weightedbyflowsandmaturityWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyMonthlyMonthlyMonthlyReportinglag3weeks20days2weeks10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/410[4]Depositswithanagreedmaturityofover2yearsBEDEGRESFRIEWorkingassumptionandcommentsSeriesstartsinJanuary1993;historicalseriesprovidedbyNCBQuantitiesnotsignificant5yearsTBRproxies,3instruments:—peoplesavingsplans(PSP);—timedeposits;—cashandsavingscertificatesQuantitiesarenotsignif-icant(only2institutionsofferthisproduct)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/411[4]Depositswithanagreedmaturityofover2yearsITLUNLATPTFIWorkingassumptionandcommentsSeriesstartsinJanuary1995OnlyapplicableforamountshigherthanLUF1million;depositwitharesidualmaturityofmorethan12months;seriesstartsinMarch1994Mostdepositswithanagreedmaturityofover1yeararelong-term(andpartlyover2years);seriesstartsinApril1995Depositsofnon-MFIsnotsignificant;over2yearsnegligible;averageofavailableseriesFromJanuary1997toMay2000othertax-exempttimedeposits;beforethat24-monthtax-exempttimedeposits;seriesstartsinSeptember1992OfficialJournaloftheEuropeanUnionEN26.9.2003L241/412[5]Depositsredeemableatnoticeofupto3monthsBEDEGRESFRIEExacttimeseriesXXProxiesXXXNationalretailinterestrateYesN9YesN9-1YesN9NoYesN9YesN9-1CorrespondingtoothereuroareafichesTitleSavingsdepositsSavingsaccountsredeem-ablewithanoticeperiodof3monthsandhigherratesofreturn,nodura-tionagreedSavingsaccountsincommercialbanksSavingsaccountsLivretsAetlivretsbleusCELCODEVILEPLivretsjeuneLivretssoumisàl'impôt(taxablesavings)ClearingbanksdemanddepositsunderIEP5000/householdsCodeBISM.M.HPHA.BE.01SU0518BISM.M.HPHA.GR.01BISM.M.HPHA.ES.01BISM.M.HPHA.FR.01E00022BE00025BE00024BE00026BE00010BInstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksAllbanksSample(4MFIs)BusinesscoverageOutstandingamountsandnewbusinessNewbusiness;almostexclusivelydom.house-holdsNewbusinessNewbusinessOutstandingamountsandnewbusinessOutstandingamountsandnewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageexcludingextremesWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsWeightedaverageofstocksforthe7instru-mentsSimpleaverageofasampleofbanksNatureofdataNominalrateNominalrateNominalrateEffectiverateNominalrateNominalrateOfficialJournaloftheEuropeanUnionEN26.9.2003L241/413[5]Depositsredeemableatnoticeofupto3monthsITLUNLATPTFIExacttimeseriesXProxiesXXNationalretailinterestrateNo-No--NoCorrespondingtoothereuroareafichesTitleInterestrateondepositsredeemableatnotice—totalSavingsdeposits,balancesinexcessofNLG10000OtherdepositssubjecttowithholdingtaxCodeBISM.M.HPHA.NL.07InstitutionalcoverageSampleSampleAllbanksBusinesscoverageOutstandingamountsNewbusinessOutstandingamountsCompilationmethodWeightedaveragebystocksWeightedaveragebysizeofbankWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateOfficialJournaloftheEuropeanUnionEN26.9.2003L241/414[5]Depositsredeemableatnoticeofupto3monthsBEDEGRESFRIEFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyReportinglag1week8workingdays1week15workingdays15workingdays5workingdaysWorkingassumptionandcommentsSeriesstartsinJanuary1993;historicalseriesprovidedbyNCBUntilDecember2001,amountsuptoDEM10000;seriesstartsinNovember1996;fromJanuary2002,amountsuptoEUR5000;historicalseriesproxiedbyTimedepositswitha1monthmaturity,uptoDEM100000Interestsubjecttowith-holdingtaxTheproposedrateistheweightedaveragebystocksof7availableratesDepositsbyhouseholds,rangeofrates0,25%-0,75%;notovernightdepositsinECB/2001/13sense:moneycannotbetransferredelectronicallyOfficialJournaloftheEuropeanUnionEN26.9.2003L241/415[5]Depositsredeemableatnoticeofupto3monthsITLUNLATPTFIFrequencyMonthlyMonthlyReportinglag3weeks2weeks4weeksWorkingassumptionandcommentsSeriesstartsinFebruary1995SeriesstartsinJuly1993QuantitiesnotsignificantQuantitiesnotsignificantDepositsredeemableatnoticecorrespondtootherdepositsthatincludehigh-yieldinvestmentaccounts;fromJanuary1991toMay2000,othertax-exemptdepositsOfficialJournaloftheEuropeanUnionEN26.9.2003L241/416[6]Depositsredeemableatnoticeofover3monthsBEDEGRESFRIEExacttimeseriesProxiesXNationalretailinterestrate-YesN9-2----CorrespondingtoothereuroareafichesTitleSavingsaccountsredeem-ablewithanoticeperiodofover3monthsandhigherratesofreturn,durationupto1yearCodeSU0536InstitutionalcoverageSample(480banks)BusinesscoverageNewbusiness;domestichouseholdsCompilationmethodSimpleaverageexcludingextremesNatureofdataNominalrateFrequencyMonthlyReportinglag8workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/417[6]Depositsredeemableatnoticeofover3monthsITLUNLATPTFIExacttimeseriesProxiesNationalretailinterestrate------CorrespondingtoothereuroareafichesTitleCodeInstitutionalcoverageBusinesscoverageCompilationmethodNatureofdataFrequencyReportinglagOfficialJournaloftheEuropeanUnionEN26.9.2003L241/418[6]Depositsredeemableatnoticeofover3monthsBEDEGRESFRIEWorkingassumptionandcommentsUntilDecember2001,amountsbetweenDEM20000andDEM50000,fromJanuary2002amountsbetweenEUR10000andEUR25000;withagreednoticeof3monthsormore;ratesdifferaccordingtodurationofcontract(upto1yearincluded)withhigherratesofreturnwithagreedduration;seriesstartsinNovember1996;historicalseriesreferstolump-sumsavingscontractsconcludedfor1yearQuantitiesnotsignificantInstrumentdoesnotexistInstrumentdoesnotexistInstrumentdoesnotexistOfficialJournaloftheEuropeanUnionEN26.9.2003L241/419[6]Depositsredeemableatnoticeofover3monthsITLUNLATPTFIWorkingassumptionandcommentsQuantitiesnotsignificantQuantitiesnotsignificantQuantitiesnotsignificantRegardedasnotapplicableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/420[13]Loanstoenterprisesupto1yearBEDEGRESFRIEExacttimeseriesXProxiesXXXXNationalretailinterestrateYesN4-1YesN4YesN4NoYesN4YesN4CorrespondingtoothereuroareafichesTitleTermloan(6months)WholesalecurrentaccountcreditShort-termloanstoenterprises:generalrateonworkingcapitalCommercialdiscountupto3monthsDiscountoverdraftsOthershort-termloansOverdraftsandtermloansupto1yearAArate/lendingtofirmsCodeBISM.M.HLBA.BE.01BISM.M.HLBA.DE.08BISM.M.HLBA.GR.02D_1t5a1100P99970B(découverts)InstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksSampleSampleBusinesscoverageNewbusinessNewbusiness;domestic‘non-banks’NewbusinessNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageexcludingextremesWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsWeightedaveragebystocksofthreerates(eachweightedaveragebytransaction),end-monthSimpleaverageofthepublishedrangeofvaluesNatureofdataNominalrateNominalrateNominalrateEffectiverateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyCurrencyBEFDEMESPFRFIEPReportinglag1week8workingdays1week15workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/421[13]Loanstoenterprisesupto1yearITLUNLATPTFIExacttimeseriesProxiesXXXXXNationalretailinterestrateYesN4-1-YesN4YesN4NoYesN5CorrespondingtoothereuroareafichesFiche14TitleInterestonloansupto18months—allcusto-mersBank'sbaserateLoanstoenterprisesLoanstoenterprises—upto1yearLendingtoenterprisesCodeBISM.M.HLBA.NL.611101000100239InstitutionalcoverageSampleSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageOutstandingamountsNewbusinessNewbusinessNewbusiness;domesticenterprisesNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageAverage(excludingextremes)Truncatedaverage,weightedbyflowsandmaturitiesWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyCurrencyITLNLGATSEURandPTEFIMReportinglag3weeks1workingday10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/422[13]Loanstoenterprisesupto1yearBEDEGRESFRIEWorkingassumptionandcommentsSeriesstartsinJanuary1993;historicalseriesprovidedbyNCBUntilDecember2001,amountsbetweenDEM1millionandDEM5million;fromJanuary2002,amountsbetweenEUR500000andEUR2,5millionMaturityofloansusuallyupto1year;breakinseriesinJanuary1999duetochangeinreportingsystem*TimelyestimatesareprovidedtoreducethereportinglagAAraterepresentsratechargedbytheassociatedbankstosmallandmedium-sizedbusinessesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/423[13]Loanstoenterprisesupto1yearITLUNLATPTFIWorkingassumptionandcomments[Loans]toenterprisesrepresentabout50%ofthetotalSeriesstartsinJanuary1999;untilDecember1998:Bankadvancesincurrentaccount,uncov-ered,minimumrate(BISM.M.HLBA.NL.91)minus1percentagepointusedashistoricalseriesThesecommercialloansareusuallyshort-term;seriesstartsinApril1995Loansinforeigncurren-ciesnegligible;averageofavailableseries;opera-tionsperformedatratebelowBancodePortu-gal's/sinceJanuary1999:ESCB'spermanentabsorptionfacilityrateisexcludedExcludesloansoutofgovernmentfunds;nomaturitybreakdownOfficialJournaloftheEuropeanUnionEN26.9.2003L241/424[14]Loanstoenterprisesover1yearBEDEGRESFRIEExacttimeseriesXProxiesXXXXNationalretailinterestrateYesN5YesN5YesN5YesN5YesN5YesN5CorrespondingtoothereuroareafichesTitleInvestmentcredit(5years)Long-termloanstoenterprisesandtheself-employed(excludinghousing)Long-termloanstoenterprisesCreditaccountsover1year/upto3yearsMediumandlong-termloansTermloansover1yearandupto3years—AArate/lendingtofirmsCodeBISM.M.HLHA.BE.01SU0509BISM.M.HLHA.GR.02BISM.M.HLHA.ES.01P99971BInstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksSampleSampleBusinesscoverageNewbusinessNewbusiness;domesticenterprisesNewbusinessNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageexcludingextremesWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsWeightedaveragebytransactions;endofmonthSimpleaverageofthepublishedrangeofvaluesNatureofdataNominalrateEffectiverateNominalrateEffectiverateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyCurrencyBEFDEMESPFRFIEPReportinglag1week8workingdays1week15workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/425[14]Loanstoenterprisesover1yearITLUNLATPTFIExacttimeseriesProxiesXXXNationalretailinterestrateYesN5---NoYesN5CorrespondingtoothereuroareafichesFiche13TitleInterestrateonloansover18monthsLoanstoenterprises—over1yearLendingtoenterprisesCode100241InstitutionalcoverageSampleAllbanksAllbanksBusinesscoverageNewbusinessNewbusiness;domesticenterprisesNewbusinessCompilationmethodWeightedaveragebystocksTruncatedaverage,weightedbyflowsandmaturitiesWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyCurrencyITLEURandPTEFIMReportinglag3weeks10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/426[14]Loanstoenterprisesover1yearBEDEGRESFRIEWorkingassumptionandcommentsReferstoinvestmentloanswithoutpublicsubvention,for5yearsandamountofBEF5milliontoBEF10million;seriesstartsinJanuary1993;historicalseriescode:BISM.M.HLHA.BE.91UntilDecember2001,loansofDEM1milliontoDEM10million,fromJanuary2002loansbetweenEUR500000andlessthanEUR5million;withanagreedmaturityof4yearsormore(sinceJanuary1999:morethan5years),withagreedrateslockedfornotlessthan4years(sinceJanuary1999:lockedformorethan5years);seriesstartsinNovember1996Loanmaturityisusuallyover12months;breakinseriesinJanuary1999duetochangeinreportingsystemSincethereisnobreak-downbycounterparty,itisassumedthatcreditaccountsrepresentallloansover1yeartoenterprises*TimelyestimatesareprovidedtoreducethereportinglagAAraterepresentsratechargedbytheassociatedbankstosmallandmedium-sizedbusinessesOfficialJournaloftheEuropeanUnionEN26.9.2003L241/427[14]Loanstoenterprisesover1yearITLUNLATPTFIWorkingassumptionandcommentsSeriesstartsinJanuary1995Loansinforeigncurren-ciesarenegligible;averageofavailableseries;operationsperformedatratebelowBancodePortugal's/sinceJanuary1999:ESCB'spermanentabsorptionfacilityrateisexcludedExcludesloansoutofgovernmentfunds;nomaturitybreakdownOfficialJournaloftheEuropeanUnionEN26.9.2003L241/428[15/16]ConsumerloanstohouseholdsBEDEGRESFRIEExacttimeseriesProxiesXXXXXNationalretailinterestrateYesN3NoYesN3NoNoYesN1CorrespondingtoothereuroareafichesFiche16Fiches15and16—weightedaverageFiche16Fiches15and16—simpleaverageFiches15and16—weightedaverageFiche15TitleLoanswithaflatchargerate(fixed)PersonalloansInterestratechargedonpersonalloansOverdraftsandtermloansArate/lendingtoconsumersCodeBISM.M.HLHA.BE.03D_1T5A3700(BISM.M.HLBA.IE.03)InstitutionalcoverageSampleSampleSampleAllbanksandsavingsbanksSampleSampleBusinesscoverageNewbusinessNewbusinessNewbusinessNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksWeightedaveragebystocksSimpleaverageNatureofdataNominalrateNominal/effectiverateNominalrateEffectiverateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyQuarterlyMonthlyCurrencyBEFDEMESPFRFIEPReportinglag5workingdays8workingdays1week15workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/429[15/16]ConsumerloanstohouseholdsITLUNLATPTFIExacttimeseriesXProxiesXXXNationalretailinterestrate-No-YesN3YesN3YesN3CorrespondingtoothereuroareafichesFiche16TitleConsumercreditConsumercreditConsumercredittohouseholds—withoutmaturitybreakdown:loansandadvancestoprivateindividualswith2to5yearsmaturityConsumercreditstohouseholdsCode1103000104989InstitutionalcoverageSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageNewbusinessNewbusinessNewbusiness;domestichouseholdsNewbusinessCompilationmethodSimpleaverageAverageexcludingextremesTruncatedaverage,weightedbyflowsandmaturityWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateFrequencyQuarterlyMonthlyMonthlyMonthlyCurrencyLUF/BEFATSEURandPTEFIMReportinglag20days10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/430[15/16]ConsumerloanstohouseholdsBEDEGRESFRIEWorkingassumptionandcommentsPriorto1996ratereferstoconsumercreditofBEF250000toBEF300000;sinceJanuary1996referstobaserateforloansofBEF300000topurchasenewcar;seriesstartsinJanuary1993SeriesstartsinJanuary1999Nobreakdownbycoun-terparty,butmostoftheloansaresupposedtobetohouseholdsSeriesstartsinApril1990,estimationsbacktoJanuary1990providedbyNCB;datarelatetothethirdweekofthequarter*TimelyestimatesareprovidedtoreducethereportinglagAverageofrateschargedbyassociatedbankstopersonalcustomersOfficialJournaloftheEuropeanUnionEN26.9.2003L241/431[15/16]ConsumerloanstohouseholdsITLUNLATPTFIWorkingassumptionandcommentsNobreakdownbymaturityavailable;seriesstartsinMarch1994Consumercreditisusuallylong-term;securedbutnotnecessa-rilybymortgage;seriesstartsinApril1995Mostsignificantmaturityband;loansinforeigncurrenciesnegligible;operationsperformedatratesbelowBancodePortugal's/sinceJanuary1999:ESCB'spermanentabsorptionfacilityrateisexcludedNobreakdownbymaturityavailableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/432[15]Consumerloanstohouse-holdsupto1yearBEDEGRESFRIEExacttimeseriesProxiesXXXXNationalretailinterestrate-No-NoYesN1YesN1CorrespondingtoothereuroareafichesPartofFiche15/16PartofFiche15/16PartofFiche15/16Fiche15/16TitlePersonalcreditlines(overdraftfacilities)grantedtoindividualsInterestratechargedonpersonalloansupto1yearLoansuptoFRF10000,overdraftsandconsumerloansoverFRF10000Overdraftsandtermloans—Arate/lendingtoconsumersCodeSU0503D_1T5A3900P90854BP90855B(BISM.M.HLBA.IE.03)InstitutionalcoverageSample(480banks)AllbanksandsavingsbanksSampleSampleBusinesscoverageNewbusiness;domestichouseholdsNewbusinessNewbusinessNewbusinessCompilationmethodSimpleaverage,excludingextremesWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsWeightedaveragebystock;endofmonthSimpleaverageNatureofdataNominalrateEffectiverateNominalrateNominalrateFrequencyMonthlyMonthlyQuarterlyMonthlyCurrencyDEMESPFRFIEPReportinglag8workingdays15workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/433[15]Consumerloanstohouse-holdsupto1yearITLUNLATPTFIExacttimeseriesProxiesXNationalretailinterestrate----No-CorrespondingtoothereuroareafichesTitleConsumercredittohouseholds—upto1year:loanstohouse-holds,from91to180daysCode100240InstitutionalcoverageAllbanksBusinesscoverageNewbusiness;domestichouseholdsCompilationmethodTruncatedaverage,weightedbyflowsandmaturityNatureofdataNominalrateFrequencyMonthlyCurrencyEURandPTEReportinglag10workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/434[15]Consumerloanstohouse-holdsupto1yearBEDEGRESFRIEWorkingassumptionandcommentsNobreakdownbymaturityavailableSeriesstartsNovember1996;January1990toOctober1996Fiche16usedasproxyNobreakdownbycoun-terparty,butmostoftheloansaresupposedtobetohouseholdsSeriesstartsinApril1990,estimatesbacktoJanuary1990providedbyNCB;datarelatetothethirdweekofthequarter*TimelyestimatesareprovidedtoreducethereportinglagAverageofrateschargedbyassociatedbankstopersonalcustomersOfficialJournaloftheEuropeanUnionEN26.9.2003L241/435[15]Consumerloanstohouse-holdsupto1yearITLUNLATPTFIWorkingassumptionandcommentsNobreakdownbymaturityavailableNobreakdownbymaturityavailableLoanstohouseholdsupto1yearareassumedtobeconsumercredit;mostsignificantmaturityband;loansinforeigncurren-ciesnegligible;operationsperformedatratebelowBancodePortugal's/sinceJanuary1999:ESCB'spermanentabsorptionfacilityrateisexcludedNobreakdownbymaturityavailableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/436[16]Consumerloanstohouse-holdsover1yearBEDEGRESFRIEExacttimeseriesProxiesXXXXXNationalretailinterestrateYesN3YesN3YesN3YesN3YesN3NoCorrespondingtoothereuroareafichesFiche15/16PartofFiche15/16Fiche15/16PartofFiche15/16PartofFiche15/16TitleLoanswithaflatchargerate(fixed)InstalmentcreditsforamountsbetweenDEM10000andDEM30000untilDecember2001,fromJanuary2002foramountsbetweenEUR5000andEUR15000PersonalloansInterestratechargedonpersonalloansover1yearPersonalloansandotherloansoverFRF10000Consumercredittohouseholds—loanstoprivateindividualswith1-3yearsmaturityCodeBISM.M.HLHA.BE.03SU0058D_1T5A3500P90856BInstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksSampleSampleBusinesscoverageNewbusinessNewbusiness;domesticcustomers(non-banks)NewbusinessNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverage,excludingextremesWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsWeightedaveragebystocks;endofmonthSimpleaverageNatureofdataNominalrateEffectiverateNominalrateEffectiverateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyQuarterlyMonthlyCurrencyBEFDEMESPFRFIEPReportinglag5workingdays8workingdays1week15workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/437[16]Consumerloanstohouse-holdsover1yearITLUNLATPTFIExacttimeseriesProxiesXXNationalretailinterestrate---YesN3No-CorrespondingtoothereuroareafichesFiche15/16TitleConsumercreditConsumercredittohouseholds—over1year:loansandadvancestoprivateindi-vidualswith1to5years'maturityCode1103000100242InstitutionalcoverageSample(41MFIs)AllbanksBusinesscoverageNewbusinessNewbusiness;domestichouseholdsCompilationmethodAverage,excludingextremesTruncatedaverage,weightedbyflowsandmaturityNatureofdataNominalrateNominalrateFrequencyMonthlyMonthlyCurrencyATSEURandPTEReportinglag10workingdays10workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/438[16]Consumerloanstohouse-holdsover1yearBEDEGRESFRIEWorkingassumptionandcommentsPriorto1996ratereferstoconsumercreditofBEF250000toBEF300000;sinceJanuary1996referstobaserateforloansofBEF300000topurchasenewcar;seriesstartsinJanuary1993Creditswithmaturitybetween36and60months;mostfrequentlyappliedinterestrateSeriesstartsinJanuary1999Nobreakdownbycoun-terpart,butmostoftheloansaresupposedtobetohouseholdsSeriesstartsinApril1990,estimationsbacktoJanuary1990providedbyNCB;datarelatetothe3rdweekofthequarter*TimelyestimatesareprovidedtoreducethereportinglagAverageofrateschargedbyassociatedbankstopersonalcustomersOfficialJournaloftheEuropeanUnionEN26.9.2003L241/439[16]Consumerloanstohouse-holdsover1yearITLUNLATPTFIWorkingassumptionandcommentsNobreakdownbymaturityavailableConsumercreditisusuallylong-term;securedbutnotnecessa-rilybymortgage;seriesstartsinApril1995Weightedaverageof4series:loanswith1to2years'maturityandwith2to5years'maturity,discounttodomestichouseholdswith1to2years'maturityandwith2to5years'maturity;loansinforeigncurrencynegli-gible;operationsperformedatratebelowBancodePortugal's/sinceJanuary1999:ESCB'spermanentabsorptionfacilityrateisexcludedNobreakdownbymaturityavailableOfficialJournaloftheEuropeanUnionEN26.9.2003L241/440[17/18]Housingloanstohouse-holdsBEDEGRESFRIEExacttimeseriesXXProxiesXXXNationalretailinterestrateYesN2YesN2YesN2YesN2YesN2YesN2CorrespondingtoothereuroareafichesFiche17Fiche17Fiche17Fiche18TitleMortgageloanswithamortisationMortgageloans(5yearsfixedrate)Mortgageloanswithmaturityover5yearsMortgageloansforhousepurchaseover3yearsFixedratehousingloanstohouseholdsVariablemortgagelendingtohouseholdsCodeBISM.M.HLLA.BE.01BISM.M.HLLA.DE.06D_1t5a3600P90851BBISM.M.HLMA.IE.51InstitutionalcoverageSampleSample(480banks)SampleAllbanksandsavingsbanksSampleSample(buildingsocie-ties)BusinesscoverageNewbusinessNewbusiness;domesticcustomers(non-banks)NewbusinessNewbusinessNewbusinessNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverage,excludingextremes;mostfrequentlyappliedrateWeightedaveragebystocksWeightedaveragebystockofentities,ratescalculatedasweightedaveragebytransactionsWeightedaveragebystocks;endofmonthSimpleaverageNatureofdataEffectiverateEffectiverateNominalrateEffectiverateNominalrateNominalrateFrequencyMonthlyMonthlyMonthlyMonthlyQuarterlyMonthlyCurrencyBEFDEMESPFRFIEPReportinglag5workingdays8workingdays1week15workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/441[17/18]Housingloanstohouse-holdsITLUNLATPTFIExacttimeseriesXXXXProxiesXXNationalretailinterestrateYesN2NoYesN2NoYesN2YesN2CorrespondingtoothereuroareafichesFiche17Fiche18Fiche18TitleInterestratesonloansover18monthsMortgageloansMortgageloansfromcreditsinstitutionsHousingloansLoansforhousepurchase:loansandadvancestoprivateindi-vidualswithamaturityofover5yearsHousingloanstohouse-holdsCodeBISM.M.HLLA.NL.021104000101190InstitutionalcoverageSampleSampleSampleSample(41MFIs)AllbanksAllbanksBusinesscoverageNewbusinessNewbusinessNewbusinessNewbusinessNewbusiness;domestichouseholdsNewbusinessCompilationmethodWeightedaveragebystocksSimpleaverageSimpleaverageAverage,excludingextremesTruncatedaverage,weightedbyflowsandmaturityWeightedaveragebystocksNatureofdataNominalrateNominalrateNominalrateNominalrateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyMonthlyMonthlyMonthlyCurrencyITLLUF/BEFATSEURandPTEFIMReportinglag3weeks20days2weeks10workingdays10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/442[17/18]Housingloanstohouse-holdsBEDEGRESFRIEWorkingassumptionandcommentsReferstolowestrateofferedtoclients,securedwithafullmortgage;breakinseriesinJanuary1993;historicalseriescode:BISM.M.HLLA.BE.91Nosectoralbreakdown;maturitybreakdownforfixedrates(2,5and10years)Creditinstitutionsdonotlendmoneyforhousepurchasewithoutensuringthatthemoneyisindeedusedtobuyaspecifichouseorapart-ment;seriesstartsinJanuary1999Noinformationonunse-curedloanforhousepurchase;mostaremort-gageloans;includesfixedandvariablerates;since1990theproportionofvariableinterestrateshasbeenincreasingSeriesstartsinApril1990,estimatesbacktoJanuary1990areprovidedbyNCB;datarelatetothirdweekofthequarter*TimelyestimatesareprovidedtoreducethereportinglagRatesaretheaveragevariableratesofferedbybuildingsocietiestohouseholds;simpleaverageofrange(7,10%-7,85%)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/443[17/18]Housingloanstohouse-holdsITLUNLATPTFIWorkingassumptionandcommentsRatereferstototalloanstohouseholds;about80%ofmedium-termloansrefertohousingloans,and20%toconsumercredit(withahigherinterestrate);nosplitfixed/variablerate;seriesstartsinJanuary1995Nosplitbetweencusto-mers(referstoallcusto-mersotherthanMFIs);nosplitfixed/variablerate;seriesstartsinMarch1994SeriesstartsinApril1995Loansinforeigncurren-ciesnegligible;loansover5yearstobeassumedcreditforhousing;ratesbelowNCB's/sinceJanuary1999:ESCB'spermanentabsorptionfacilityrateexcluded;nosplitfixed/variablerateAlmostallhousingloansarevariablerateOfficialJournaloftheEuropeanUnionEN26.9.2003L241/444[17]Housingloanstohouse-holdsatafixedrateBEDEGRESFRIEExacttimeseriesXProxiesXXNationalretailinterestrateYesN2YesN2--YesN2-CorrespondingtoothereuroareafichesFiche17/18Fiche17/18Fiche17/18TitleMortgageloanswithamortisationMortgageloans(5yearsfixedrate)FixedratehousingloanstohouseholdsCodeBISM.M.HLLA.BE.01BISM.M.HLLA.DE.06P90851BInstitutionalcoverageSampleSample(480banks)SampleBusinesscoverageNewbusinessNewbusiness;domesticcustomers(non-banks)NewbusinessCompilationmethodWeightedaveragebystocksSimpleaverage,excludingextremes;mostfrequentlyappliedrateWeightedaveragebystocks;endofmonthNatureofdataEffectiverateEffectiverateNominalrateFrequencyMonthlyMonthlyQuarterlyCurrencyBEFDEMFRFReportinglag5workingdays8workingdays40workingdays*OfficialJournaloftheEuropeanUnionEN26.9.2003L241/445[17]Housingloanstohouse-holdsatafixedrateITLUNLATPTFIExacttimeseriesXProxiesNationalretailinterestrate--YesN2---CorrespondingtoothereuroareafichesFiche17/18TitleMortgageloansfromcreditsinstitutionsCodeBISM.M.HLLA.NL.02InstitutionalcoverageSampleBusinesscoverageNewbusinessCompilationmethodSimpleaverageNatureofdataNominalrateFrequencyMonthlyCurrencyReportinglag2weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/446[17]Housingloanstohouse-holdsatafixedrateBEDEGRESFRIEWorkingassumptionandcommentsReferstolowestrateofferedtoclients,securedwithafullmortgage;breakinseriesinJanuary1993;historicalseriescode:BISM.M.HLLA.BE.91Nosectoralbreakdown;maturitybreakdownforfixedrates(2,5and10years)SeriesstartsinApril1990,estimationsbacktoJanuary1990areprovidedbyNCB;datarelatetothirdweekofthequarter*TimelyestimatesareprovidedtoreducethereportinglagOfficialJournaloftheEuropeanUnionEN26.9.2003L241/447[17]Housingloanstohouse-holdsatafixedrateITLUNLATPTFIWorkingassumptionandcommentsNosplitavailablebetweenfixedandvari-ablerateNosplitavailablebetweenfixedandvari-ablerateNosplitavailablebetweenfixedandvari-ablerateOfficialJournaloftheEuropeanUnionEN26.9.2003L241/448[18]Housingloanstohouse-holdsatavariablerateBEDEGRESFRIEExacttimeseriesXXProxiesXNationalretailinterestrate-No--NoYesN2CorrespondingtoothereuroareafichesFiche17/18TitleMortgageloanssecuredbyresidentialrealestate,withvariableinterestratesVariableratehousingloansVariablemortgagelendingtohouseholdsCodeBISM.M.HLLA.DE.04P90852B(BISM.M.HLMA.IE.51)InstitutionalcoverageSample(480banks)SampleSample(buildingsocie-ties)BusinesscoverageNewbusiness;domesticcustomers(non-banks)NewbusinessNewbusinessCompilationmethodSimpleaverageexcludingextremes;mostfrequentlyappliedrateWeightedaveragebystocks;endofmonthSimpleaverageNatureofdataEffectiverateNominalrateNominalrateFrequencyMonthlyQuarterlyMonthlyCurrencyDEMFRFIEPReportinglag8workingdays40workingdays*5workingdaysOfficialJournaloftheEuropeanUnionEN26.9.2003L241/449[18]Housingloanstohouse-holdsatavariablerateITLUNLATPTFIExacttimeseriesXXProxiesNationalretailinterestrate---No-YesN2CorrespondingtoothereuroareafichesFiche17/18Fiche17/18TitleHousingloansHousingloanstohouse-holdsCode1104000InstitutionalcoverageSample(41MFIs)AllbanksBusinesscoverageNewbusinessNewbusinessCompilationmethodAverageexcludingextremesWeightedaveragebystocksNatureofdataNominalrateNominalrateFrequencyMonthlyMonthlyCurrencyATSFIMReportinglag10workingdays4weeksOfficialJournaloftheEuropeanUnionEN26.9.2003L241/450[18]Housingloanstohouse-holdsatavariablerateBEDEGRESFRIEWorkingassumptionandcommentsOver85%atfixedrateorrevisablewithaperiodofatleast5yearsNosectoralbreakdownSeriesstartsinApril1990,estimationsbacktoJanuary1990providedbyNCB;datarelatetothethirdweekofthequarter*TimelyestimatesareprovidedtoreducethereportinglagReferstotheaveragevariablemortgagerateofferedbybuildingsocie-tiestohouseholds;simpleaverageofrange(7,10%-7,85%)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/451[18]Housingloanstohouse-holdsatavariablerateITLUNLATPTFIWorkingassumptionandcommentsNosplitavailablebetweenfixedandvari-ablerateNosplitavailablebetweenfixedandvari-ablerateSeriesstartsinApril1995Nosplitavailablebetweenfixedandvari-ablerateAlmostallhousingloansarevariablerateOfficialJournaloftheEuropeanUnionEN26.9.2003L241/452AppendixREPORTINGSTANDARDSFORTHEELECTRONICEXCHANGEOFSTATISTICALDATAKEYFAMILYIDENTIFIER:ECB_RIR21.InterestrateskeyfamilyandcorrespondingkeylistsTheinterestrateskeyfamilyreferstoEuropeanCentralBank(ECB)statisticsontheretaildepositandlendinginterestratesofthemonetaryfinancialinstitutions(MFI)sector.Accordingtotheagreedshort-termapproach,afocusedsubsetofcompositerepresentativeratesfordepositandloans,attheeuroarealevel,isidentifiedonthebasisofstatisticalinformationcurrentlyavailabletonationalcentralbanks(NCBs),whichisreportedtotheECB.Fordepositrates,theprovisionofalimitedinstrument/maturitybreakdownonamonthlybasisisrequired,including1)overnightdeposits;2)depositswithagreedmaturity;and3)depositsredeemableatnotice.Forinterestrateschargedonloans,therequirementisforamonthlysplitby‘type’ofloan(loanstoenterprises,consumercredittohouseholdsandloansforhousepurchases),brokendownbymaturityandbyfixedandvariablerate(forlendingforhousepurchases).Thedimensionsandattributesusedintheretailbankinterestrateskeyfamilyaredescribedbelow.Fortheinterestratesdata,tendimensionshavebeenspecifiedasessentialinordertoidentifythetimeseriestobetransmitted:Positioninkey:Concept(mnemonic)ConceptnameCodelist(mnemonic)CodelistnameDimensions1FREQFrequencyCL_FREQFrequencycodelist(BIS,ECB)2REF_AREAReferenceareaCL_AREA_EEAreacodelist(EurostatBoP,ECB)3BS_REP_SECTORBalancesheetreferencesectorbreakdownCL_BS_REP_SECTORBalancesheetreferencesectorbreakdowncodelist(ECB)4BS_ITEMBalancesheetitemCL_BS_ITEMBalancesheetitemcodelist(ECB)5MATURITY_ORIGOriginalmaturityCL_MATURITY_ORIGOriginalmaturitycodelist(ECB,BIS)6BS_COUNT_SECTORBalancesheetcounterpartysectorCL_BS_COUNT_SECTORBalancesheetcounterpartsectorcodelist(ECB,BIS)7CURRENCY_TRANSCurrencyoftransactionCL_CURRENCYCurrencycodelist(ECB,BIS,Euro-statBoP)8IR_BUS_COVInterestratebusinesscoverageCL_IR_BUS_COVInterestratebusinesscoveragecodelist(ECB)9IR_FV_TYPEInterestratetype(fixed/variable)CL_IR_FV_TYPEInterestratetype(fixed/variable)codelist(ECB)10RIR_SUFFIXSeriesvariationininterestratecontextCL_RIR_SUFFIXInterestratesuffixcodelist(ECB)Eachofthetenstatisticaldimensionstakesitsvaluesfromacorrespondingcodelist.Forexample,accordingtothetableabove,thedimensionBS_ITEM(balancesheetitem(BSI))takesitsvaluesfromtheCL_BS_ITEMcodelist.Theconcatenationoftheappropriatedimensionvaluesprovidesthetimeseriesnames(keys).Adescriptionofthedimensionsoftheinterestrateskeyfamilyissetoutbelow,followingthesamesequenceastheyappearinthekey.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/4531.1.DimensionNo1:Frequency(FREQ;length:onecharacter)Thisdimensionindicatesthefrequencyofthereportedseries.ThecodelistusedisCL_FREQ.Accordingtotheshort-termapproach,onlymonthlyinterestrates(frequency=M)areincludedinthesetofretailinterestratestobesentbytheNCBstotheECB(1).1.2.DimensionNo2:Referencearea(REF_AREA;length:twocharacters)Thisdimensionrepresentsthecountryofresidenceofthereportinginstitutions(MFIs).ThecodelistlinkedtothisconceptisCL_AREA_EE.Onlyasubsetofvaluesisusedtodefinethereferenceareaintheinterestrateskeyfamily,sincethereportingcountriesare,atmost,the15EuropeanUnionMemberStates.1.3.DimensionNo3:Balancesheetreferencesectorbreakdown(BS_REP_SECTOR;length:onecharacter)Thisdimensionrepresentsthebreakdownofthereporting(MFI)sectorandislinkedtothecodelistCL_BS_REP_SECTOR.Intheinterestrateskeyfamilyonlythecode‘A’for‘otherMFIs’isused.1.4.DimensionNo4:Balancesheetitem(BS_ITEM;length:threecharacters)ThisdimensionrepresentsthelistofitemsonthebalancesheetasdefinedinRegulationECB/2001/13andislinkedtothecodelistCL_BS_ITEM.Onlyasubsetofvaluesfromthecodelistisusedintheinterestrateskeyfamily,sinceonlyinterestratespaidondepositsineuro(overnightdepositswithanagreedmaturityandredeemableatnotice)andinterestrateschargedonloans(inallcurrencies)arerequestedaccordingtotheshort-termapproach.1.5.DimensionNo5:Originalmaturity(MATURITY_ORIG;length:onecharacter)Thisdimensionidentifiesthebreakdownbythe(original)maturityofBSIsandislinkedtothecodelistCL_MATURITY_ORIG.Thedimensionanditsvaluesaretailoredtotherequirementsspecifiedforinterestratesstatistics(2).1.6.DimensionNo6:Balancesheetcounterpartysector(BS_COUNT_SECTOR;length:fourcharacters)ThisdimensionrepresentsthesectoralbreakdownofthecounterpartyofBSIsandislinkedtothecodelistCL_BS_COUNT_SECTOR.TheinterestrateskeyfamilyrequiresonlyasubsetofvaluesfromthecodelistusedintheBSIkeyfamily.Ontheliabilitiesside,nosectoralbreakdownisrequested.Ontheassetsside,asectoralbreakdownbetweenhouseholds(separatelyidentifyingconsumercreditandlendingforhousepurchases)andenterprisesisrequested.1.7.DimensionNo7:Currencyoftransaction(CURRENCY_TRANS;length:threecharacters)ThisdimensiondescribesthecurrencyinwhichBSIsaredenominatedandislinkedtothecodelistCL_CURRENCY.Forinterestratesonlyasubsetofvaluesisused.Interestratesondeposits(euro)willbereportedwiththecurrencydimensionEUR,whileinterestratesonloans(allcurrencies)willbereportedwiththecodeZ01.1.8.DimensionNo8:Businesscoverage(IR_BUS_COV;length:onecharacter)ThisdimensionidentifiesthecoveragetowhichthereportedseriesrefersandislinkedtothecodelistCL_IR_BUS_COV.Twovalueshavebeenidentified,dependingonwhethertheinterestratereferstotheoutstandingamountoftheinstrumentinthemarket(O)ortothenewbusiness(N).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/454(1)Therequirementsfortheoutstandingstockofloansbrokendownbysector,whichareusedasweightsforthemonthlyretailinterestratesonloans,weremetbyRegulationECB/1998/16of1December1998concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,OJL356,30.12.1998,p.7,asamendedbyRegulationECB/2000/8,OJL229,9.9.2000,p.34,onlyatquarterlyfrequency.ThenewRegulationECB/2001/13of22November2001concerningtheconsolidatedbalancesheetofthemonetaryfinancialinstitutionssector,OJL333,17.12.2001,p.1,asamendedbyRegulationECB/2002/8,OJL330,6.12.2002,p.29,whichreplacesRegulationECB/1998/16,willprovidethesesectoralbreakdownsatmonthlyfrequencyasfromthereferenceperiodJanuary2003.(2)Fordepositswithanagreedmaturitythisdimensionreferstotheoriginalmaturitybreakdown,whilefordepositsredeemableatnoticethedimensionreferstotheperiodofnotice.1.9.DimensionNo9:Interestrate(f/v)type(IR_FV_TYPE;length:onecharacter)Thisdimensionidentifiesthenatureoftherate(e.g.fixed,variableetc.).IttakesitsvaluesfromtheCL_IR_FV_TYPEcodelist.Fourvalueshavebeenidentified:fixed(F),variable(V),fixed/variableproportion(P),unspecified(Z).Thisdimensionisrequiredonlyforinterestrateschargedonloans.Theshort-termapproachdoesnotincludeanyfixed/variableproportionrates,andonlythevaluesF,VandZarecurrentlyused.Ifnodistinctionismaderegardingtheunderlyinginstrument'sratetype(i.e.‘lendingtoenterprisesofupto1year’),avalueZisreportedastheratetype.ThevalueZisusedinthecaseofdeposits.1.10.DimensionNo10:Interestratesuffix(RIR_SUFFIX;length:onecharacter)Thisdimensionidentifiesthetypeofdata(e.g.interestrate,variationcoefficientetc.).Theretailinterestrates(RIR)keyfamilyprovidesanopportunitytoincludeintheretailbankinginterestratesdatabasesomeadditionalinformationdirectlylinkedtothetimeseries,butnotexpressedintermsofinterestrates.IttakesitsvaluesfromtheCL_RIR_SUFFIXcodelist.Fivevalueshavebeenidentifiedtodate:interestrates(3)(R),spreads(S),margins(M),variationcoefficients(V),andkeynationalrates(4)(K).ItisworthmentioningherethattheNCBsonlyreportinterestratesandkeynationalratestotheECB,whilethespreads,marginsandvariationcoefficientsarecomputedanddisseminatedbytheECBitself.2.TheattributesTheattributesprovidequalitativeinformationabouttheexchangedtimeseriesandtheexchangeddata.ThetablebelowpresentsthesetofattributesthatapplytotheRIRkeyfamily.Thefirstcolumnprovidestheattachmentlevelofeachattribute;thesecondandthirdcolumnsprovidetheconceptmnemonicandtheconceptnamerespectively;andthefourthandfifthcolumnsprovidetheappropriatecodelistrelatedtoeachconcept(codelistmnemonicandcodelistnamerespectively).Retailinterestrateskeyfamily(ECB_RIR2):codedanduncodedattributesAssignmentlevelStatisticalconceptCodelistAttributeswhichareattachednexttoeachobservation(exchangedusingtheARRsegment)ObservationOBS_STATUSObservationstatusCL_OBS_STATUSObservationstatuscodelist(BIS,ECB,EurostatBoP)ObservationOBS_CONFObservationconfidentialityCL_OBS_CONFObservationconfidentialitycodelist(EurostatBoP,ECB)ObservationOBS_PRE_BREAKPre-breakobservationvalue—Otherattributes(exchangedusingtheFNSgroup)SiblingTITLETitleuncodedSiblingUNITUnitCL_UNITUnitcodelist(BIS,ECB,EurostatBoP)SiblingUNIT_MULTUnitmultiplierCL_UNIT_MULTUnitmultipliercodelist(BIS,ECB,EurostatBoP)SiblingDECIMALSDecimalsCL_DECIMALSDecimalscodelist(BIS,ECB)TimeseriesCOLLECTIONCollectionindicatorCL_COLLECTIONCollectionindicatorcodelist(BIS,ECB)OfficialJournaloftheEuropeanUnionEN26.9.2003L241/455(3)Thesuffix‘R’describesnationalcomponentsorretailratesfromnon-participatingMemberStates,whichmaybecomparedtotheeuroarearates.(4)Thesuffix‘K’describeskeynationalratesotherthannationalcomponentsoreuroareacomparableequivalents.AssignmentlevelStatisticalconceptCodelistTimeseriesAVAILABILITYAvailabilityCL_AVAILABILITYOrganisationavailabilitycodelist(BIS,ECB)SiblingTITLE_COMPLTitlecomplementuncodedSiblingNAT_TITLENationallanguagetitleuncodedTimeseriesDOM_SER_IDSDomesticseriesidsuncodedSiblingCOMPILATIONCompilationuncodedTimeseriesBREAKSBreaksuncodedSiblingCOVERAGECoverageuncodedObservationOBS_COMObservationcommentuncodedInaddition,eachoftheseattributesischaracterisedbysometechnicalproperties,whicharelistedinthefollowingtable:AttributesStatusFirstvaluesetby…(1)ModifiablebyNCBsTITLE_COMPLMECBNOUNITMECBNOUNIT_MULTMECBNODECIMALSMECBNOCOMPILATIONCNCBYES(*)COVERAGECNCBYES(*)TITLECECBNONAT_TITLECNCBYESAVAILABILITYMECBNOCOLLECTIONMECBNODOM_SER_IDSCNCBYESBREAKSCNCBYESOBS_STATUSMNCBYESOBS_COMCNCBYESOBS_CONFCNCBYESOBS_PRE_BREAKCNCBYESM:mandatory;C:conditional.(*)ChangesaretobecommunicatedtotheresponsibleECBbusinessareabyfax/e-mail.(1)ECBreferstotheECBDirectorateGeneralStatistics.(2)‘Mandatory’appliestotheattributesforwhichallpartnersknowthevalues.‘Conditional’appliestotheattributeswhicharedefinedonlyiftheyareknowninthereportinginstitution(e.g.domesticseriesids)orwhenevertheyarerelevant(e.g.compilation,breaks).Attributevalueswillbeexchangedonlywhentheyaresetforthefirsttimeandwhenevertheychange.Onlytheobservationstatusispresentineveryinterchange,appendedtoeachobservation.Belowisgivenadescriptionofeachattribute,thereferencecodelist(indicatedincapitallettersasCL_****),wheneveritapplies,andthemaximumlengthforeachattributevalue.2.1.AttributesatsiblinglevelMandatory—TITLE_COMPL(uncoded):Thisattributewillbeset,storedanddisseminatedbytheECB(itisinEnglishwithamaximumlengthof1050characters).IfanNCBwishestoapplyamodification,arevisioncanbemadeafterconsultationwiththeECB.TherevisionwillbeimplementedbytheECB.—UNIT(codelist:CL_UNIT):Thisattributeindicatestheunitofmeasurementofthereporteddata.Forinterestratestheunitisthepercentageperannum(PC).TheattributewillbesetbytheECB.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/456—UNIT_MULT(codelist:CL_UNIT_MULT):Asdataaregivenaspercentages(outcomeofamultiplicationby100),theunitmultiplierissetequalto0.TheattributewillbesetbytheECB.—DECIMALS(codelist:CL_DECIMALS):Thisattributeindicatesthenumberofdecimalplacesgivenforthevaluesoftheobservations.AllNCBsreportthesedatatotwodecimalplaces.TheECBwillsetthevalueoftheattributeto2forallseries.Conditional—COMPILATION(uncoded):Adetailed,textualexplanationofcompilationmethodsused(atextupto1050characterslong).AsignificantheterogeneityhasbeenfoundinthecompilationmethodsadoptedbytheNCBs(singlevalue,weightedaveragebystocks,bytransaction,bysizeofbanksorsimpleaverage).Differencesincompilationmethodsareacceptableiftheyarerelevantatthenationallevelandareadvertisedtotheusersinordertoavoidanymisunderstanding.—ThenatureoftheinterestrateandthestandardqualityoftheinterestratearealsoreportedbytheNCBswhenevertheybecomerelevant:Natureoftheinterestrate=effectiveornominal—Thenatureoftheinterestrateidentifiesthecharacteristicsoftheinterestratesasbeingnominal(N)oreffective(E).Standardqualityoftheinterestrate=exactrate,proxyrate,noproxy—Thestandardqualityoftheinterestrateindicatesthequalityofthedataprovided.TheNCBsarerequestedtoreportinterestratesthatare‘representative’ofMFIbalancesheetcategories,matchingascloselyaspossiblethedefinitionsagreedwithintheframeworkofthe‘layeredapproach'.Whentheseriesmatchesthedefinition,the‘exactrate’isprovidedbytheNCB.WhentheinstrumentexistsintheMemberStatebutthereisnointerestratepaidonit,the‘exactrate’isequaltozero.Wherecorrespondingseriesarenotavailable,the‘proxyrate'shouldbeselected.IftheinstrumentdoesnotexistintheMemberState,no‘proxy’isprovided.TheNCBsprovidetheECBwiththecharacteristicsofthetimeseriesreportedintermsofthenatureandstandardqualityoftheinterestrateseriesfromtheoutset.Insubsequenttransmissionsthisinformationisupdatedonlywhenarelevantchangeinthesecharacteristics(orinthegeneralmethodologyfollowed)occurs.COVERAGE(institutionalcoverage;uncoded):TheinstitutionalcoveragereferstothewaytheinformationontheratesiscollectedbytheNCBs(atextupto350characterslong).Thesurveycouldcoverall‘otherMFIs’,asampleofMFIsorafewselectedrepresentativeMFIs.TheattributeissetbytheNCBandcanbemodifiedatanytime.—TITLE(uncoded):Thisattributeallowsonlyamaximumof70characters.Inviewofthelimitedspacethetitlecomplementattributeisusedinsteadasthemandatoryattribute.ThetitleattributemaybeusedfortheconstructionofshorttitlesandistobesetanddisseminatedbytheECB.—NAT_TITLE(uncoded):ThenationaltitleattributecanbeusedbytheNCBsinordertoprovideaprecisedescriptionandothersupplementaryordistinguishingspecificationsinthenationallanguage(upto350characterslong).ItcanbesetandmodifiedbytheNCBsatanytime.Althoughupperandlowercasesdonotcauseproblems,theexchangeofaccentedcharactersandextendedalphanumericsymbolsistobetestedbeforeregularuse.2.2.AttributesattimeserieslevelMandatory—AVAILABILITY(codelist:CL_AVAILABILITY):Thisattributeindicatestheinstitutionstowhichthedatacanbemadeavailable.ItsvaluesaretakenfromtheCL_AVAILABILITYcodelistanditwillbesetbytheECB.Whenaspecialtreatmentforspecificobservationsisneeded,theobservationconfidentialityattributecanbeused(seebelow).—COLLECTION(codelist:CL_COLLECTION):Thisattributeprovidesanexplanationofhowobservationsarecollected(e.g.beginning,middleorendofperiod)oranindicationofwhetherdataareaverages,highestorlowestintheperiodetc.ItsvaluesaretakenfromtheCL_COLLECTIONcodelist.TheECBwillsettheRIRseriesas‘average’(COLLECTION=‘A’)unlesstheNCBsstateotherwise(5).TheNCBscannotmodifytheattribute.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/457(5)TheNCBsreportanydifferenceintheCOLLECTIONattributetotherelevantcontactpersonsattheECBinwriting.Conditional—DOM_SER_IDS(uncoded):Thisattributemakesitpossibletorefertothecodeusedinnationaldatabaseswhichidentifythecorrespondingseries(formulaeusingnationalreferencecodescanalsobespecified).ItcanbesetandmodifiedatanytimebyareportingNCB(upto70characterslong).—BREAKS(uncoded):Adescriptionofbreaksandmajorchangesovertimeinthecollection,reportingcoverageandcompilationoftheseries.Inthecaseofbreaks,theextenttowhicholdandnewdatacanbeconsideredascomparablemustbestated(upto350characterslong)(6).TheattributecanbesetandmodifiedbytheNCBsatanytime.2.3.AttributesatobservationlevelMandatory—OBS_STATUS(7)(codelist:CL_OBS_STATUS):TheNCBsreportanobservationstatusvalueattachedtoeachexchangedobservation.Thisattributeismandatoryandisprovidedateverydatatransmissionforeveryindividualobservation.WhentheNCBswishtorevisethevalueofthisattribute,theyreportboththeobservationvalue(evenifunchanged)andthenewobservationstatusflag.Thelistbelowspecifiestheexpectedvalues(accordingtotheagreedhierarchy)forthisattributeinthetransmissionfromNCBs:‘A’=normalvalue,‘B’=breakvalue,‘M’=datadonotexist(fornon-applicabledata),‘L’=dataexistbutarenotcollected,‘H’=missingvalueduetoholidayorweekend,‘E’=estimatedvalue,‘P’=provisionalvalue.(Thisattributecouldbeusedparticularlyforthetransmissionofthelatestupdatewhenprovisional.)IfNCBsareunabletoidentifytheexactreasonforamissingvalueorcannotsupportthewholerangeofvaluespresentedinCL_OBS_STATUS(sothattheyarenotinapositiontochoosebetween‘H’‘L’or‘M’asavalueforthisattribute),thevalue‘M’isused.Ifanobservationisqualifiedbytwocharacteristics,themostimportantisreported.Ifanobservationisbothabreakvalueandtheresultofanestimate,priorityisgiventothe‘break’propertyandtheflag‘B’isused.Conditional—OBS_COM(uncoded):Thisattributecanbeusedtoprovidetextualcommentsattheobservationlevel(e.g.explainingthereasonforapossibleabnormalobservation,orgivingdetailsofachangeinthereportedtimeseries).ThisattributecanbesetorrevisedatanytimebyareportingNCB(upto350characterslong).Theobservationcommentisprovidedwheneveritreferstoanobservationstatusflag‘B’,denotingabreakinthetimeseries.Inthiscasetheinformationprovidedbytheattributebecomesessentialinordertoidentifyachangeinthetimeseriesandtostorethenecessaryinformationonthechangesoverthetimeoftheseriesreported.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/458(6)Inordertomaketheexchangedinformationonbreaksmorecomplete,theexchangeofpre-breakvaluesisalsosupportedviaanadditionalobservationattribute.(7)ThefourobjectsobservationvalueplusOBS_STATUS,OBS_CONFandOBS_PRE_BREAKaretreatedasoneentity.ThismeansthatNCBsareobligedtosendallcomplementaryinformationforanobservation.(Whenattributesarenotreported,theirpreviousvaluesareoverwrittenbydefaultvalues.)—OBS_CONF(8)(codelist:CL_OBS_CONF):IfanNCBwishestodifferentiatebetweentheconfidentialitystatusofoneormorespecificobservations,itcanusetheOBS_CONFattribute.Thevalueofthisattribute(ifany)canbemodifiedatthetimeofthedatatransmissionbythesenderoftheinformation.—OBS_PRE_BREAK(8)(uncoded):Thisattributecontainsthepre-breakvalue,whichisanumericfieldliketheobservation.Itisprovidedwhenaseriesbreakoccurs(therefore,whenthecorrespondingobservationstatusisgiventhevalue‘B’).ItissetbytheNCBandcanberevisedbytheNCBatanytime.3.Exchangeofinformation3.1.Datarequirements—Itisappropriatetospecifythatthestatisticalreturnswillalwaysbeprovidedifatimeseriesisapplicable.Iftheunderlyingphenomenondoesnotexist,thetimeseriesmighttemporarilynotbereported.Theserequirementscouldchangeinthefuture.—ThestatisticalrequirementsapplyonlytothetimeseriesthatarenotalreadyavailableintheBankforInternationalSettlements(BIS)database,sinceinthiscasetheECBwillobtainthemfromtheBIS.3.1.1.SpecificreportingrequirementsTheseguidelinessetoutacomprehensivereportingframeworkwhichcanalreadybeimplementedatthenationallevel,soastobetechnicallyreadytostartregularmonthly(andquarterly,whenapplicable)transmissiontotheECB.Itisrelevanttospecifythat:—Ontheliabilitiessidetherequirementsrefertointerestratesonoutstandingamountsonly,whileontheassetssidetheyrefertonewbusinessonly.Iftherelevanttimeseriesdoesnotexistfortherequiredbusinesscoveragethentheseconddefinitioncanbeusedasproxyfortheformer.Tables1and2ofthisAnnexshowtheeuroarearetailbankinterestratesthathavebeenapproved,followingthecompletionoftheshort-termapproach.ThespecificrequirementsasregardsnationalcomponentsarepresentedinthefirstpartofthisAnnex.Ingeneral,thisimpliesthefollowingtimeseries:—interestratesonovernightdeposits,—interestratesondepositswithanagreedmaturityofuptooneyear,—interestratesondepositswithanagreedmaturityofoveroneanduptotwoyears,—interestratesondepositswithanagreedmaturityofovertwoyears,—interestratesondepositsredeemableatnoticeofuptothreemonths,—interestratesondepositsredeemableatnoticeofoverthreemonths,—interestratesonlendingtoenterprisesofuptooneyear,—interestratesonlendingtoenterprisesofoveroneyear,—(orinterestratesonlendingtoenterpriseswithnomaturitybreakdown),—interestratesonconsumercredittohouseholdsofuptooneyear,—interestratesonconsumercredittohouseholdsofoveroneyear,—(orinterestratesonconsumercredittohouseholdswithnomaturitybreakdown),—interestratesonlendingtohouseholdsforhousepurchaseatafixedrate,—interestratesonlendingtohouseholdsforhousepurchaseatavariablerate,—(orinterestratesonlendingtohouseholdsforhousepurchasewithnoratetypespecification).OfficialJournaloftheEuropeanUnionEN26.9.2003L241/459(8)Seefootnote7.3.2.StartofreportingandcoverageofbackdataParticipatingMemberStatesareexpectedtotransmitmonthlybackdatawithastartingdateofJanuary1990atthelatestforthemonthlyeuroarearetailinterestratesstatistics,coveringthesubsetofrateslistedabove.Fortheremainingtimeseries,specificrequirementsonthestartofreportingandthecoverageofhistoricalserieswillbesetupatalaterstage.4.ListsofseriesandcodelistsTheECBmaintainsanddistributestotheNCBstablescontaininglistsofinterestratestimeseriesandcodelists.OfficialJournaloftheEuropeanUnionEN26.9.2003L241/460