ANNEX ISupplementary provisions
ANNEX I STATISTICAL REPORTING REQUIREMENTS PART 1 Financial transactions 1. MFIs, IFs and custodians reporting data on own holdings of securities or on securities they hold in custody on behalf of resident investors provide the statistical information in accordance with one of the following approaches: (a) on a monthly or quarterly basis, monthly or quarterly security-by-security financial transactions and, where requested by the relevant NCB, other changes in volume for the reference month or quarter; or (b) on a monthly or quarterly basis, monthly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference month or for the three months of the reference quarter. 2. FVCs provide the statistical information in accordance with one of the following approaches: (a) on a quarterly basis, quarterly security-by-security financial transactions and, where requested by the relevant NCB, other changes in volume for the reference quarter; or (b) on a monthly or quarterly basis, monthly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference month or for the three months of the reference quarter; or (c) on a quarterly basis, quarterly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference quarter. 3. Custodians reporting (i) securities they hold in custody on behalf of non-financial investors resident in other euro area Member States, and (ii) securities issued by euro area entities they hold in custody on behalf of investors resident in non-euro area Member States and of investors resident outside the Union, provide the statistical information in accordance with one of the approaches set out in paragraph 2. PART 2 Data on own holdings of securities with an ISIN code by MFIs, IFs, FVCs and custodians For each security that has been assigned an ISIN code classified under the security category ‘debt securities’ (F.3), ‘listed shares’ (F.511) or ‘investment fund shares or units’ (F.52), data for the fields in the table below are reported by financial investors belonging to the MFIs, IFs, FVCs, and by custodians with reference to own holdings of securities. They are reported in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1 and 2 are reported; (b) data is reported in accordance with either point (i) or (ii) as follows: (i) if MFIs, IFs, FVCs and custodians report security-by-security financial transactions, data for fields 5 and, where requested by the relevant NCB, 6 are reported; or (ii) if MFIs, IFs, FVCs and custodians do not report security-by-security financial transactions, data for field 6, where requested by the relevant NCB, are reported. The relevant NCB may choose to require financial investors belonging to the MFIs, IFs, FVCs and custodians to report data for fields 1 and 3 instead of data in accordance with point (a). In this case, instead of data in accordance with point (b), data for fields 5 and, where requested by the relevant NCB, 7 are also reported. The relevant NCB may also choose to require financial investors belonging to the MFIs, IFs, FVCs and custodians to report data for fields 2b, 3 and 4. Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Market value 4 Portfolio investment or direct investment 5 Financial transactions 6 Other changes in volume at nominal value 7 Other changes in volume at market value PART 3 Data on securities with an ISIN code held in custody on behalf of resident non-financial investors and other financial investors not required to report their own holdings of securities Custodians report, for each security that has been assigned an ISIN code classified under the security category ‘debt securities’ (F.3), ‘listed shares’ (F.511) or ‘investment fund shares or units’ (F.52), which they hold in custody on behalf of resident non-financial investors and other financial investors that do not report their own holdings of securities, data for the fields in the table below. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1, 2, and 3 are reported; (b) data are reported in accordance with either point (i) or (ii) as follows: (i) if custodians report security-by-security financial transactions, data for fields 6 and, where requested by the relevant NCB, 7 are reported; or (ii) if custodians do not report security-by-security financial transactions, data for field 7, where requested by the relevant NCB, are reported. The relevant NCB may choose to require custodians to report data for fields 1, 3 and 4 instead of data in accordance with point (a). In this case, instead of data in accordance with point (b), data for fields 6 and, where requested by the relevant NCB, 8 are also reported. The relevant NCB may also choose to require custodians to report data for fields 2b, 4 and 5. Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Sector of the holder: — Insurance corporations (S.128) — Pension funds (S.129) — Other financial intermediaries (S.125) excluding financial vehicle corporations, financial auxiliaries (S.126), captive financial institutions and money lenders (S.127) — Financial vehicle corporations — Non-financial corporations (S.11) — General government (S.13) ( 1 ) — Households and non-profit institutions serving households (S.14 + S.15) ( 2 ) 4 Market value 5 Portfolio investment or direct investment 6 Financial transactions 7 Other changes in volume at nominal value 8 Other changes in volume at market value PART 4 Data on securities with an ISIN code held in custody on behalf of investors resident in other euro area Member States Custodians report for each security that has been assigned an ISIN code classified under the security category ‘debt securities’ (F.3), ‘listed shares’ (F.511) or ‘investment fund shares or units’ (F.52), which they hold in custody on behalf of non-financial investors resident in other euro area Member States, data for the fields in the table below. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1, 2, 3 and 4 are reported; (b) data for field 7, where requested by the relevant NCB, are reported. The relevant NCB may choose to require custodians to report data for fields 1, 3, 4 and 5 instead of data in accordance with point (a). In this case, where requested by the relevant NCB, instead of data in accordance with point (b), data for field 8 are also reported. The relevant NCB may also choose to require custodians to report data for fields 2b, 5, 6 and 9. Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Sector of the holder: — Households (S.14) — Other non-financial investors excluding households 4 Country of the holder 5 Market value 6 Portfolio investment or direct investment 7 Other changes in volume at nominal value 8 Other changes in volume at market value 9 Financial transactions PART 5 Data on securities with an ISIN code issued by euro area residents held in custody on behalf of investors resident in non-euro area Member States or outside the Union Custodians report for each security issued by euro area residents that has been assigned an ISIN code classified under the security category ‘debt securities’ (F.3), ‘listed shares’ (F.511) or ‘investment fund shares or units’ (F.52), which they hold in custody on behalf of investors resident in non-euro area Member States or outside the Union, data for the fields in the table below. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1, 2, 3, and 4 are reported; (b) data for field 7, where requested by the relevant NCB, are reported. The relevant NCB may choose to require custodians to report data for fields 1, 3, 4 and 5 instead of data in accordance with point (a). In this case, where requested by the relevant NCB, instead of data in accordance with point (b), data for field 8 are also reported. The relevant NCB may also choose to require custodians to report data for fields 2b, 5, 6 and 9. Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Sector of the holder ( 3 ) : — General government and central bank — Other investors excluding general government and central bank 4 Country of the holder 5 Market value 6 Portfolio investment or direct investment 7 Other changes in volume at nominal value 8 Other changes in volume at market value 9 Financial transactions PART 6 Data on holdings of securities with an ISIN code by reporting groups Heads of reporting groups provide the statistical information in accordance with one of the following reporting approaches: (a) holdings of securities for the group as a whole; or (b) holdings of securities by entities of the group resident in the country where the head is located separately from the holdings of securities by entities of the group non-resident in the country where the head is located; or (c) holdings of securities separately by each entity of the group. Heads of reporting groups report for each security that has been assigned an ISIN code classified under the security category ‘debt securities’ (F.3), ‘listed shares’ (F.511) or ‘investment fund shares or units’ (F.52), which is held by the group, data for the fields in the table below. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1 and 2 are reported; (b) data under (a) are reported in accordance with one of the following options: (i) aggregated for the whole group; or (ii) separately for resident and for non-resident entities of the group. In this case data for field 4 are also reported; or (iii) separately by each entity of the group. In this case, data for field 5 are also reported. The relevant NCB may also choose to require heads of reporting groups to report data for fields 2b and 3. Field Description Alternative reporting options 1 ISIN code (i) Group level (ii) Resident entities and non-resident entities separately identified (iii) By entity 2 Number of units or aggregated nominal value 2b Quotation basis 3 Market value 4 Resident entities/non-resident entities 5 Entity of the group PART 7 Data on holdings of securities without an ISIN code For each security that has not been assigned an ISIN code classified under the security category ‘short term debt securities’ (F.31), ‘long term debt securities’ (F.32), ‘listed shares’ (F.511) or ‘investment fund shares or units’ (F.52), data for the fields in the table below may be reported by financial investors belonging to the MFIs, IFs and FVCs, and by custodians. They report in accordance with the following rules and in conformity with the definitions in Annex II: (a) For investors reporting data on their holdings of securities, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6, 7 and 9 to 13, and either for field 14 or for fields 15 and 16, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6, 7, and 9 to 13, and either data for field 14 or for fields 15 and 16, over the reference quarter or month. (b) For custodians reporting data on securities they hold on behalf of resident financial investors not required to report their holdings of securities and on behalf of non-financial investors, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 and 8 to 13, and either for field 14 or for fields 15 and 16, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 and 8 to 13, and either data for field 14 or for fields 15 and 16, over the reference quarter or month. Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value ( 4 ) 3 Quotation basis 4 Price value 5 Market value 6 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Investment funds shares or units (F.52) 7 Sector or sub-sector of investors reporting data on own holdings of securities: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Financial vehicle corporations 8 Sector or sub-sector of the investors reported by custodians: — Other financial corporations excluding monetary financial institutions, investment funds, financial vehicle corporations, insurance corporations and pension funds (S.125 + S.126 + S.127) — Insurance corporations (S.128) — Pension funds (S.129) — Non-financial corporations (S.11) — General government (S.13) ( 5 ) — Households and non-profit institutions serving households (S.14 + S.15) ( 6 ) 9 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial corporations excluding monetary financial institutions, investment funds, financial vehicle corporations, insurance corporations and pension funds (S.125 + S.126 + S.127) — Financial vehicle corporations — Insurance corporations and pension funds (S.128 + S.129) ( 7 ) — Non-financial corporations (S.11) — General government (S.13) — Households and non-profit institutions serving households (S.14 + S.15) ( 8 ) 10 Portfolio investment or direct investment 11 Country breakdown of investor 12 Country breakdown of issuer 13 Security currency of denomination 14 Financial transactions 15 Revaluation adjustments 16 Other changes in volume ( 1 ) Where available, ‘central government’ (S.1311), ‘state government’ (S.1312), ‘local government’ (S.1313) and ‘social security funds’ (S.1314) sub-sectors are reported separately identified. ( 2 ) The relevant NCB may require actual reporting agents to separately identify the sub-sectors ‘households’ (S.14) and ‘non-profit institutions serving households’ (S.15). ( 3 ) The sector classification contained in the System of National Accounts 1993 applies in this case as the ESA does not apply. ( 4 ) For aggregated data: number of units or aggregated nominal value having the same price value (see field 4). ( 5 ) Where available, ‘central government’ (S.1311), ‘state government’ (S.1312), ‘local government’ (S.1313) and ‘social security funds’ (S.1314) sub-sectors are reported separately identified. ( 6 ) Where available, ‘households’ (S.14) and ‘non-profit institutions serving households’ (S.15) sub-sectors are reported separately identified. ( 7 ) Where available, ‘insurance corporations’ (S.128) and ‘pension funds’ (S.129) sectors are reported separately identified. ( 8 ) The relevant NCB may require actual reporting agents to separately identify the sub-sectors ‘households’ (S.14) and ‘non-profit institutions serving households’ (S.15).