GUIDELINE (EU) 2021/830 OF THE EUROPEAN CENTRAL BANK
of 26 March 2021
on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11)
SECTION 1
SUBJECT MATTER AND SCOPE
Article 1
Subject matter
Article 2
Definitions
SECTION 2
MFI BALANCE SHEET ITEMS
Article 3
Statistical information to be reported on balance sheet items of central banks
Article 4
Statistical information to be reported on balance sheet items of other MFIs
Article 5
Statistical information to be reported on money market funds (MMF) balance sheet items
Article 6
Statistical information to be reported on MFI undrawn credit lines
Article 7
Statistical information to be reported on MFI loans to non-financial corporations by economic activity
Article 8
Grossing-up of MFI balance sheet items
Article 9
Timeliness
Article 10
Revisions
SECTION 3
MFI INTEREST RATES
Article 11
Statistical information to be reported on MFI interest rate statistics
Article 12
Grossing up of MFI interest rate statistics
Article 13
Timeliness
Article 14
Revisions
SECTION 4
INDIVIDUAL MFI BALANCE SHEET ITEMS AND INTEREST RATES
Article 15
Identification of credit institutions for which individual statistical information is to be reported
Article 16
Statistical information to be reported on individual MFI balance sheet items and interest rates (IBSI and IMIR)
Article 17
Timeliness
Article 18
Revisions
SECTION 5
MINIMUM RESERVES OF CREDIT INSTITUTIONS
Article 19
Statistical information to be reported on reserve base
Article 20
Statistical information to be reported on macro ratio statistics
Article 21
Timeliness
SECTION 6
POST OFFICE GIRO INSTITUTIONS (POGIs) AND CENTRAL GOVERNMENT
Article 22
Statistical information to be reported on POGIs and central government
Article 23
Timeliness
Article 24
Revisions
SECTION 7
STRUCTURAL FINANCIAL INDICATORS (SFIs) OF CREDIT INSTITUTIONS
Article 25
Statistical information to be reported on SFIs of credit institutions
Article 26
Timeliness
SECTION 8
NON-MFI CREDIT INSTITUTIONS
Article 27
Statistical information to be reported on balance sheet items of non-MFI credit institutions
Article 28
Timeliness
Article 29
Revisions
SECTION 9
VERIFICATION, BACK DATA REPORTING AND TRANSMISSION
Article 30
Verification and explanations
Article 31
Back data reporting requirements in the event of adoption of the euro
Article 32
Reporting calendar
Article 33
Transmission
SECTION 10
SIMPLIFIED AMENDMENT PROCEDURE AND PUBLICATION
Article 34
Simplified amendment procedure
Article 35
Publication
SECTION 11
FIRST REPORTING AND TRANSITIONAL PROVISIONS
Article 36
First reporting
Article 37
Transitional provisions
SECTION 12
FINAL PROVISIONS
Article 38
Taking effect
Article 39
Addressees
ANNEX I
REPORTING OF ADJUSTMENTS AND THE DERIVATION OF TRANSACTIONS
PART 1
General description of the procedure for deriving transactions
PART 2
Reporting of adjustments from the NCBs to the ECB
1.
Underlying principles for adjustments
2.
Reclassification adjustments
3.
Revaluation adjustments
4.
Exchange rate adjustments
PART 3
Special rules and adaptations
1.
Money market funds
2.
Individual MFI balance sheet item (IBSI) statistics
3.
POGIs and central government
ANNEX II
PART 1
BALANCE SHEET ITEMS |
Total |
Euro area |
Rest of the world |
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Domestic |
Euro area other than domestic |
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Non-MFIs |
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LIABILITIES |
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of which: Banknotes |
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Euro banknotes |
M (†) |
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National denomination banknotes(2) |
M (†) |
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of which: Coins |
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Coins denominated in euro |
M (†) |
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Coins in national denominations(2) |
M (†) |
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M |
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M |
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up to 1 year(3) |
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M |
M |
M |
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of which: transit items |
M |
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of which: suspense items |
M |
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of which: intra-Eurosystem liabilities on euro banknotes in circulation |
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M |
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of which: provisions representing liabilities against third parties |
M |
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of which: net equity of households in pension funds reserves(4) |
Q (#) |
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of which: adjustment for accounting/statistical discrepancies(5) |
M (#) |
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Counterpart of SDRs |
M (#) |
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ASSETS |
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o/w International reserves related deposits held with the ECB(6) |
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M |
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of which: interest accrued on debt securities held(7) |
Q |
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of which: transit items |
M |
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of which: suspense items |
M |
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of which: intra-Eurosystem claims on euro banknotes in circulation |
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M |
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of which: prepayment for insurance premiums and reserves for outstanding claims(8) |
Q (#) |
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of which: claims related to coins in circulation issued by central government |
|
M |
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of which: interest accrued on debt securities held(7) |
Q |
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Gold & gold receivables (only monetary gold) |
M (#) |
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Receivables from IMF - drawing rights, SDRs, other |
M (#) |
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BALANCE SHEET ITEMS |
Total |
Euro area |
Rest of the world |
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Domestic |
Euro area other than domestic |
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Non-MFIs |
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LIABILITIES |
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of which: counterpart liability to non-derecognised loans(10) |
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M |
M |
M |
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M |
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M |
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up to 1 year |
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M (#) |
M (#) |
M (#) |
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over 1 & up to 2 years |
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M (#) |
M (#) |
M (#) |
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Euro |
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up to 1 year |
|
M (#) |
M (#) |
M (#) |
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over 1 & up to 2 years |
|
M (#) |
M (#) |
M (#) |
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Foreign currencies |
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up to 1 year |
|
M (#) |
M (#) |
M (#) |
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over 1 & up to 2 years |
|
M (#) |
M (#) |
M (#) |
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of which: interest accrued on debt securities issued(12) |
Q |
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of which: transit items |
M |
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of which: suspense items |
M |
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of which: provisions representing liabilities against third parties |
M |
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of which: net equity of households in pension funds reserves(13) |
Q (#) |
|
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of which: interest accrued on debt securities issued(12) |
Q |
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of which: adjustment for accounting/statistical discrepancies(14) |
M (#) |
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ASSETS |
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of which: interest accrued on debt securities held(12) |
Q |
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of which: transit items |
M |
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of which: suspense items |
M |
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of which: prepayment for insurance premiums and reserves for outstanding claims(15) |
Q (#) |
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of which: interest accrued on debt securities held(12) |
Q |
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BALANCE SHEET ITEMS |
A. Domestic |
B. Euro area other than domestic |
||||||
|
Total |
Other financial intermediaries (S.125) |
Financial auxiliaries (S.126) |
Captive financial institutions and money lenders (S.127) |
Total |
Other financial intermediaries (S.125) |
Financial auxiliaries (S.126) |
Captive financial institutions and money lenders (S.127) |
ASSETS |
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Loans |
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up to 1 year |
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over 1 and up to 5 years |
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over 5 years |
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PART 2
PART 3
BALANCE SHEET ITEMS |
All currencies |
Euro |
Other currencies |
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GBP |
USD |
JPY |
CHF |
ASSETS |
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Loans |
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Rest of the world |
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Debt securities held |
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Domestic |
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issued by MFIs |
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issued by non-MFIs |
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Euro area other than domestic |
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issued by MFIs |
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issued by non-MFIs |
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Rest of the world |
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(Quarterly) requirements addressed to MFIs by Regulation (EU) 2021/379 (ECB/2021/2). |
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PART 4
OFF-BALANCE SHEET ITEMS |
A. Domestic |
B. Euro area other than domestic |
C. Rest of the world |
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Undrawn credit lines |
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Total |
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MFIs (S.121+S.122+S.123) |
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General government (S.13) |
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Non-MMF investment funds (S.124) |
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Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) |
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Insurance corporations (S.128) |
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Pension funds (S.129) |
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Non-financial corporations (S.11) |
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Households + non-profit institutions serving households (S.14+S.15) |
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PART 5
Loans to non-financial corporations by economic activity
Template I |
Template II |
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1 |
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1 |
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2 |
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2 |
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3 |
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3 |
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4 |
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4 |
+
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5 |
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6 |
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5 |
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7 |
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6 |
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8 |
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7 |
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9 |
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8 |
+
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10 |
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11 |
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9 |
+
+
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12 |
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13 |
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14 |
All remaining sections relevant for the non-financial corporations |
10 |
All remaining sections relevant for the non-financial corporations |
ANNEX III
PART 1
Additional monthly MFI interest rate (MIR) statistics
|
Sector |
Type of instrument |
New business indicator |
Reporting obligation |
Loans in EUR |
To households |
Revolving loans and overdrafts, convenience and extended credit card credit |
86 |
AAR/NDER, amount |
To non-financial corporations |
Revolving loans and overdrafts, convenience and extended credit card credit |
87 |
AAR/NDER, amount |
|
Sector |
Type of instrument |
Original maturity, period of notice, initial period of interest rate fixation |
New business indicator |
Reporting obligation |
Renegotiated loans in EUR |
To households |
For consumption |
total |
88 |
AAR/NDER |
For house purchase |
total |
89 |
AAR/NDER |
||
For other purposes |
total |
90 |
AAR/NDER |
||
To non-financial corporations |
total |
91 |
AAR/NDER |
PART 2
Selection of the actual reporting population and maintenance of the sample for MFI interest rate statistics
Section 1: Selection of the actual reporting population
1.
Overall selection procedure
2.
Census or sample
3.
Stratification of the reference reporting population
4.
Allocation of sample across strata and selection of reporting agents
5.
Minimum national sample size
Section 2: Maintenance of the sample of the actual reporting population
6.
Maintenance of the sample over time
Section 3: Further sampling issues
7.
Consistency
8.
Financial innovation
Section 4: National weighted average interest rates and national total business volumes
PART 3
Treatment of specific products for MFI interest rate statistics
ANNEX IV
INSTRUMENT CATEGORIES FOR INTEREST RATES ON OUTSTANDING AMOUNTS |
||||
|
Sector |
Type of instrument |
Original maturity |
Reporting obligation |
Deposits in EUR |
From households |
With agreed maturity |
Up to 2 years |
AAR |
Over 2 years |
AAR |
|||
From non-financial corporations |
With agreed maturity |
Up to 2 years |
AAR |
|
Over 2 years |
AAR |
|||
Loans in EUR |
To households |
For house purchase |
Up to 1 year |
AAR |
Over 1 and up to 5 years |
AAR |
|||
Over 5 years |
AAR |
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For consumption and other purposes |
Up to 1 year |
AAR |
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Over 1 and up to 5 years |
AAR |
|||
Over 5 years |
AAR |
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To non-financial corporations |
Total |
Up to 1 year |
AAR |
|
|
Over 1 and up to 5 years |
AAR |
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|
Over 5 years |
AAR |
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|
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INSTRUMENT CATEGORIES FOR INTEREST RATES ON NEW BUSINESS |
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|
Sector |
Type of instrument |
Original maturity, period of notice, initial period of interest rate fixation |
Reporting obligation |
Deposits in EUR |
From households |
Overnight (*) |
|
AAR |
With agreed maturity |
Up to 1 year maturity |
AAR, amount |
||
Over 1 and up to 2 years maturity |
AAR, amount |
|||
Over 2 years maturity |
AAR, amount |
|||
Redeemable at notice (*) |
Up to 3 months’ notice |
AAR |
||
Over 3 months’ notice |
AAR |
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From non-financial corporations |
Overnight (*) |
|
AAR |
|
With agreed maturity |
Up to 1 year maturity |
AAR, amount |
||
Over 1 and up to 2 years maturity |
AAR, amount |
|||
Over 2 years maturity |
AAR, amount |
|||
|
Repos |
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|
Loans in EUR |
To households |
Revolving loans and overdrafts and convenience and extended credit card credit (*) |
AAR |
|
For consumption |
Floating rate and up to 1 year period of initial rate fixation |
AAR, amount |
||
Over 1 and up to 5 years period of initial rate fixation |
AAR, amount |
|||
Over 5 years period of initial rate fixation |
AAR, amount |
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For house purchases |
Floating rate and up to 1 year period of initial rate fixation |
AAR, amount |
||
Over 1 and up to 5 years period of initial rate fixation |
AAR, amount |
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Over 5 and up to 10 years period of initial rate fixation |
AAR, amount |
|||
Over 10 years period of initial rate fixation |
AAR, amount |
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For other purposes |
Floating rate and up to 1 year period of initial rate fixation |
AAR, amount |
||
Over 1 and up to 5 years period of initial rate fixation |
AAR, amount |
|||
Over 5 years period of initial rate fixation |
AAR, amount |
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To non-financial corporations |
Revolving loans and overdrafts and convenience and extended credit card credit (*) |
AAR |
||
Other loans up to an amount of EUR 0,25 million |
Floating rate and up to 3 months period of initial rate fixation |
AAR, amount |
||
Over 3 months and up to 1 year period of initial rate fixation |
AAR, amount |
|||
Over 1 and up to 3 year period of initial rate fixation |
AAR, amount |
|||
Over 3 and up to 5 years period of initial rate fixation |
AAR, amount |
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Over 5 and up to 10 years period of initial rate fixation |
AAR, amount |
|||
Over 10 years period of initial rate fixation |
AAR, amount |
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Other loans over an amount of EUR 0,25 million and up to EUR 1 million |
Floating rate and up to 3 months period of initial rate fixation |
AAR, amount |
||
Over 3 months and up to 1 year period of initial rate fixation |
AAR, amount |
|||
Over 1 and up to 3 year period of initial rate fixation |
AAR, amount |
|||
Over 3 and up to 5 years period of initial rate fixation |
AAR, amount |
|||
Over 5 and up to 10 years period of initial rate fixation |
AAR, amount |
|||
Over 10 years period of initial rate fixation |
AAR, amount |
|||
Other loans over an amount of EUR 1 million |
Floating rate and up to 1 year period of initial rate fixation |
AAR, amount |
||
Over 1 and up to 5 years period of initial rate fixation |
AAR, amount |
|||
Over 5 years period of initial rate fixation |
AAR, amount |
ANNEX V
PART 1
Reserve base statistics
|
World |
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BALANCE SHEET ITEMS |
All counterparties, excluding the Eurosystem and euro area credit institutions subject to minimum reserve requirements |
Total |
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LIABILITIES |
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|
R1 |
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R2 |
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R3 |
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Up to 2 years |
R4 |
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Over 2 years(1) |
|
R5 |
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A. Domestic |
|
Not allocated |
Lump sum allowance |
R6 |
Calculation of the aggregated lump sum allowance for control purposes (R6):
PART 2
Macro ratio statistics
BALANCE SHEET |
A. Domestic |
B. Euro area other than domestic |
C. Rest of the world |
D. Total |
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ITEMS |
MFIs |
Non-MFIs |
MFIs |
Non-MFIs |
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LIABILITIES |
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Up to 2 years |
|
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MR1 |
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ASSETS |
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Up to 2 years |
MR2 |
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MR3 |
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ANNEX VI
ANNEX VII
STRUCTURAL FINANCIAL INDICATORS (SFIs) OF CREDIT INSTITUTIONS
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Number of employees |
N30 |
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Number of offices |
N40 |
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Number of branches |
|
N10 |
N10 |
N10 |
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Number of subsidiaries |
|
N20 |
N20 |
N20 |
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Herfindahl index for CIs total assets |
H10 |
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Herfindahl index for total domestic credit |
H20 |
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Share of the 5 largest CIs in total assets (CR5) |
S10 |
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Total assets of branches |
|
T11 |
T11 |
T11 |
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Total assets of subsidiaries |
|
T12 |
T12 |
T12 |
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