STATISTICAL REPORTING REQUIREMENTS
ANNEX ISupplementary provisions
ANNEX I STATISTICAL REPORTING REQUIREMENTS PART 1 General statistical reporting requirements 1. The actual reporting population must provide the following statistical information, on a quarterly basis: (a) security-by-security data for securities with ISIN codes; (b) data on securities without ISIN codes either on a security-by-security or aggregated basis, broken down by instrument/maturity categories and counterparties; (c) data on assets and liabilities other than securities either on an item-by-item or aggregated basis, broken down by instrument/maturity categories and counterparties. 2. Aggregated data must be provided in terms of stocks and, in accordance with the relevant NCB's instructions, in terms of either: (a) revaluations due to price and exchange rate changes; or (b) financial transactions. 3. Insurance corporations (ICs) incorporated and resident in the territory of a euro area Member State must also provide, on an annual basis, data on premiums, claims and commissions, identifying business carried out domestically and through branches abroad, broken down by individual countries in the case of European Economic Area (EEA) countries. 4. The data to be provided to the relevant NCB on a security-by-security basis is specified in Table 2.1 for securities with ISIN codes and in Table 2.2 for securities without ISIN codes. The aggregated quarterly statistical reporting requirements for stocks are specified in Tables 1a and 1b and those for revaluations due to price and exchange rate changes or financial transactions are specified in Tables 3a and 3b. The annual reporting requirements for premiums, claims and commissions are specified in Table 4. PART 2 Insurance technical reserves 1. As regards insurance technical reserves, for the quarterly reporting requirements listed below, reporting agents shall derive approximations, if the data cannot be identified directly, in accordance with the relevant NCB's guidance, based on common best practices defined at euro area level: (a) in relation to assets, data on the residence of the entity providing reinsurance to the reporting agent that is maintained as non-life insurance technical reserves (reinsurance recoverables); (b) in relation to liabilities, data on: (i) the residence of the holders of insurance technical reserves (life and non-life separately) provided by ICs resident in Member States whose currency is the euro (hereinafter the ‘euro area Member States’); (ii) pension entitlements, referring to occupational pension plans (broken down by defined contribution, defined benefit and hybrid schemes); (iii) financial transactions and/or revaluation adjustments for all required breakdowns, as shown in Tables 3a and 3b. 2. NCBs may also choose to derive the required information from data they deem necessary to require from the reporting agents for the purposes of this Part. PART 3 Reporting tables Table 1a Quarterly stocks Total Euro area Rest of the world Domestic Euro area Member States other than domestic Euro area Member States other than domestic (country-by-country information) Total Non-participating Member States (country-by-country information) Main counterparties outside the European Union (country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA) ASSETS (F) 1. Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — fair value SUM SUM SUM SUM up to 1 year (remaining until maturity) SUM over 1 year (remaining until maturity) SUM 1x. Currency and deposits o/w transferable deposits (F.22) SUM 1. Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — nominal value SUM SUM 2. Debt securities (ESA 2010: F.3) SUM SUM SUM SUM SUM SUM issued by MFIs SUM SUM issued by GG SUM SUM issued by OFIs SUM SUM issued by ICs SUM SUM issued by PFs SUM SUM issued by NFCs SUM SUM issued by HHs & NPISHs SUM SUM up to 1 year (original maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 1-2 years (original maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs over 2 years (original maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs up to 1 year (remaining until maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 1-2 years (remaining until maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 2-5 years (remaining until maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs Over 5 years (remaining until maturity) SUM SUM SUM issued by MFIs issued by GG issued by OFIs issued by ICs issued by PFs issued by NFCs issued by HHs & NPISHs 3. Loans (ESA 2010: F.4) — fair value SUM SUM SUM SUM original maturity up to 1 year — fair value SUM SUM SUM to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs original maturity 1-5 years — fair value SUM SUM SUM to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs original maturity over 5 years — fair value SUM SUM SUM to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs up to 1 year remaining until maturity — fair value SUM 1-2 years remaining until maturity — fair value SUM 2-5 years remaining until maturity — fair value SUM over 5 years remaining until maturity — fair value SUM 3x. Loans o/w deposit guarantees in connection with reinsurance business — fair value SUM SUM 3. Loans (ESA 2010: F.4) — nominal value SUM SUM SUM SUM original maturity up to 1 year — nominal value SUM original maturity 1-5 years — nominal value SUM original maturity over 5 years — nominal value SUM 4. Equity (ESA 2010: F.51) SUM SUM SUM SUM SUM SUM SUM 4a. Equity of which listed shares SUM SUM SUM SUM SUM issued by MFIs SUM issued by GG SUM issued by OFIs SUM issued by ICs SUM issued by PFs SUM issued by NFCs SUM 4b. Equity of which unlisted shares SUM SUM SUM SUM SUM issued by MFIs SUM issued by GG SUM issued by OFIs SUM issued by ICs SUM issued by PFs SUM issued by NFCs SUM 4c. Equity of which other equity SUM SUM SUM SUM SUM issued by MFIs SUM issued by GG SUM issued by OFIs SUM issued by ICs SUM issued by PFs SUM issued by NFCs SUM 5. Investment funds shares/units (ESA 2010: F.52) SUM SUM SUM SUM 5a. MMF shares/units SUM 5b. Non-MMF shares/units SUM 6. Financial derivatives (ESA 2010: F.7) 7. Non-life insurance technical reserves (ESA 2010: F.61) ( 1 ) SUM SUM 8. Non-financial assets (ESA 2010: AN) 9. Remaining assets 10. Total assets SUM SUM Cells which can be derived from more detailed breakdowns Abbreviations used in this table: o/w = of which, MFI = monetary financial institution, GG = general government, IF = investment fund, OFI = other financial intermediary, IC = insurance corporation, PF = pension fund, NFC = non-financial corporation, HH = household, NPISH = non-profit institution serving households, MMF = money market fund Table 1b Quarterly stocks ( 2 ) Total Euro area Rest of the world Domestic Euro area Member States other than domestic Euro area Member States other than domestic (country-by-country information) Total Non-participating Member States (country-by-country information) Main counterparties outside the European Union (country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA) LIABILITIES (F) 1. Debt securities issued (ESA 2010: F.3) 2. Loans (ESA 2010: F.4) issued by monetary financial institutions (MFIs) ( 3 ) SUM issued by non-MFIs ( 3 ) SUM 2.x. Loans o/w deposit guarantees in connection with reinsurance business 3. Equity (ESA 2010: F.51) SUM 3a. Equity o/w listed shares 3b. Equity o/w unlisted shares 3c. Equity o/w other equity 4 Insurance technical reserves (ESA 2010: F.6) ( 4 ) SUM 4.1 Life insurance technical reserves SUM SUM o/w unit-linked o/w non-unit linked o/w Pension entitlements SUM o/w defined contribution schemes o/w defined benefit schemes o/w hybrid schemes 4.2 Non-life insurance technical reserves SUM SUM by line of business Medical expense insurance Annual Annual Annual Annual Income protection insurance Annual Annual Annual Annual Workers' compensation insurance Annual Annual Annual Annual Motor vehicle liability insurance Annual Annual Annual Annual Other motor insurance Annual Annual Annual Annual Marine, aviation and transport insurance Annual Annual Annual Annual Fire and other damage to property insurance Annual Annual Annual Annual General liability insurance Annual Annual Annual Annual Credit and suretyship insurance Annual Annual Annual Annual Legal expenses insurance Annual Annual Annual Annual Assistance Annual Annual Annual Annual Miscellaneous financial loss Annual Annual Annual Annual Reinsurance Annual Annual Annual Annual 5 Financial derivatives (ESA 2010: F.7) 6 Remaining liabilities Abbreviation used in this table: o/w = of which. Table 2 Required security-by-security data Data for the fields in Table 2.1 and Table 2.2 must be reported for each security classified under the instrument categories ‘debt securities’, ‘equity’ and ‘investment fund shares/units’ (as defined in Table A of Part 1 of Annex II). While Table 2.1 refers to securities that have been assigned an ISIN code, Table 2.2 refers to securities without an ISIN code. Table 2.1 Holdings of securities with an ISIN code Data for each field must be reported for each security in accordance with the following rules: 1. Data for field 1 must be reported. 2. If the relevant NCB does not directly collect security-by-security data on financial transactions, data for two out of the three fields 2, 3 and 4 must be reported (i.e. fields 2 and 3; fields 2 and 4; or fields 3 and 4). If data are collected for field 3, data must also be collected for field 3b. 3. If the relevant NCB directly collects security-by-security data on financial transactions, data for the following fields must also be reported: (a) field 5; or fields 6 and 7; and (b) field 4; or fields 2 and 3. 4. The relevant NCB may also require reporting agents to report data for fields 8, 9, 10 and 11. Field Title 1 ISIN code 2 Number of units or aggregated nominal amount 3 Price 3b Quotation basis 4 Total amount at market value 5 Financial transactions 6 Securities purchased 7 Securities sold 8 Currency in which the security is recorded 9 Other changes in volume at nominal value 10 Other changes in volume at market value 11 Portfolio investment or direct investment Table 2.2 Holdings of securities without an ISIN code Data for each field must be reported either: (a) for each security; or (b) by aggregating any number of securities as a single item. In the case of (a) the following rules apply: 1. Data for fields 1, 12, 13, 14 and 15 must be reported. 2. If the relevant NCB does not directly collect security-by-security data on financial transactions, data for two out of the three fields 2, 3 and 4 must be reported (i.e. fields 2 and 3; fields 2 and 4; or fields 3 and 4). If data are collected for field 3, data must also be collected for field 3b. 3. If the relevant NCB directly collects security-by-security information on financial transactions, data for the following fields must also be reported: (a) field 5; or fields 6 and 7; and (b) field 4; or fields 2 and 3. 4. The relevant NCB may also require reporting agents to report data for fields 3b, 8, 9, 10 and 11. In the case of (b) the following rules apply: 1. Data for fields 4, 12, 13, 14, 15 must be reported. 2. Data for either field 5 or both fields 10 and 16 must be reported. 3. The relevant NCB may also require reporting agents to report data for fields 8, 9 and 11. Field Title 1 Security identifier code 2 Number of units or aggregated nominal value 3 Price 3b Quotation basis 4 Total amount at market value 5 Financial transactions 6 Securities purchased 7 Securities sold 8 Currency in which the security is recorded 9 Other changes in volume at nominal value 10 Other changes in volume at market value 11 Portfolio investment or direct investment 12 Instrument (with financial transaction classification): — debt securities (F.3) — equity (F.51) — o/w listed shares (F.511) — o/w unlisted shares (F.512) — o/w other equity (F.519) — investment funds shares or units (F.52) 13 Issue date and maturity date for debt securities. Alternatively, breakdown by maturity brackets as follows: original maturity up to one year, one to two years, over two years and remaining maturity up to one year, one to two years, two to five years, over five years. 14 Sector or subsector of the issuer: — central bank (S.121) — deposit-taking corporations except the central bank (S.122) — money market funds (S.123) — investment funds except money market funds (S.124) — other financial intermediaries, except insurance corporations and pension funds (excluding financial vehicle corporations engaged in securitisation transactions) + financial auxiliaries + captive financial institutions and money lenders (S.125 excluding FVCs + S.126 + S.127) — financial vehicle corporations engaged in securitisation transactions (a subdivision of S.125) — ICs (S.128) — pension funds (S.129) — non-financial corporations (S.11) — general government (S.13) — households and non-profit institutions serving households (S.14 + S.15) ( 5 ) 15 Issuer country 16 Revaluation adjustments Table 3a Quarterly revaluation adjustments or financial transactions Total Euro area Rest of the world Domestic Euro area Member States other than domestic Euro area Member States other than domestic (country-by-country information) Total Non-participating Member States (country-by-country information) Main counterparties outside the European Union (country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA) ASSETS (F) 1. Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — fair value up to 1 year (remaining until maturity) over 1 year (remaining until maturity) 1x. Currency and deposits o/w transferable deposits (F.22) 1. Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — nominal value 2. Debt securities (ESA 2010: F.3) issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM up to 1 year (original maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM 1-2 years (original maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM over 2 years (original maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM up to 1 year (remaining until maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM 1-2 years (remaining until maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM 2-5 years (remaining until maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM Over 5 years (remaining until maturity) MINIMUM issued by MFIs MINIMUM MINIMUM issued by GG MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM issued by HHs & NPISHs MINIMUM MINIMUM 3. Loans (ESA 2010: F.4) — fair value original maturity up to 1 year — fair value MINIMUM MINIMUM MINIMUM to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs original maturity 1-5 years — fair value MINIMUM MINIMUM MINIMUM to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs original maturity over 5 years — fair value MINIMUM MINIMUM MINIMUM to MFIs to GG to IFs to OFIs to ICs to PFs to NFCs to HHs & NPISHs up to 1 year remaining until maturity — fair value MINIMUM MINIMUM MINIMUM 1-2 years remaining until maturity — fair value MINIMUM MINIMUM MINIMUM 2-5 years remaining until maturity — fair value MINIMUM MINIMUM MINIMUM over 5 years remaining until maturity — fair value MINIMUM MINIMUM MINIMUM 3x. Loans o/w deposit guarantees in connection with reinsurance business — fair value MINIMUM MINIMUM MINIMUM 3. Loans (ESA 2010: F.4) — nominal value original maturity up to 1 year — nominal value MINIMUM MINIMUM MINIMUM original maturity 1-5 years — nominal value MINIMUM MINIMUM MINIMUM original maturity over 5 years — nominal value MINIMUM MINIMUM MINIMUM 4. Equity (ESA 2010: F.51) 4a. Equity o/w listed shares MINIMUM MINIMUM issued by MFIs MINIMUM MINIMUM MINIMUM issued by GG MINIMUM MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM MINIMUM 4b. Equity o/w unlisted shares MINIMUM MINIMUM issued by MFIs MINIMUM MINIMUM MINIMUM issued by GG MINIMUM MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM MINIMUM 4c. Equity o/w other equity MINIMUM MINIMUM issued by MFIs MINIMUM MINIMUM MINIMUM issued by GG MINIMUM MINIMUM MINIMUM issued by OFIs MINIMUM MINIMUM MINIMUM issued by ICs MINIMUM MINIMUM MINIMUM issued by PFs MINIMUM MINIMUM MINIMUM issued by NFCs MINIMUM MINIMUM MINIMUM 5. Investment funds shares/units (ESA 2010: F.52) 5a. MMF shares/units 5b. Non-MMF shares/units MINIMUM MINIMUM MINIMUM 6. Financial derivatives (ESA 2010: F.7) 7. Non-life insurance technical reserves (ESA 2010: F.61) ( 6 ) MINIMUM MINIMUM MINIMUM 8. Non-financial assets (ESA 2010: AN) MINIMUM 9. Remaining assets 10. Total assets Abbreviations used in this table: o/w = of which, MFI = monetary financial institution, GG = general government, IF = investment fund, OFI = other financial intermediary, IC=insurance corporation, PF = pension fund, NFC = non-financial corporation, HH = household, NPISH = non-profit institution serving households, MMF = money market fund IC's report: fields are marked ‘MINIMUM’ where data on instrument categories is not collected on an item-by-item basis. NCBs may extend this practice to data fields that do not contain the word ‘MINIMUM’. Table 3b Quarterly revaluation adjustments or financial transactions Total Euro area Rest of the world Domestic Euro area Member States other than domestic Euro area Member States other than domestic (country-by-country information) Total Non-participating Member States (country-by-country information) Main counterparties outside the European Union (Comments for previous tables apply) (country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA) LIABILITIES (F) 1. Debt securities issued (ESA 2010: F.3) MINIMUM 2. Loans (ESA 2010: F.4) MINIMUM issued by monetary financial institutions (MFIs) ( 7 ) issued by non-MFIs ( 7 ) 2.x. Loans o/w deposit guarantees in connection with reinsurance business MINIMUM 3. Equity (ESA 2010: F.51) 3a. Equity o/w listed shares 3b. Equity o/w unlisted shares 3c. Equity o/w other equity 4 Insurance technical reserves (ESA 2010: F.6) ( 8 ) 4.1 Life insurance technical reserves o/w unit-linked MINIMUM o/w non-unit linked o/w Pension entitlements MINIMUM o/w defined contribution schemes o/w defined benefit schemes o/w hybrid schemes 4.2 Non-life insurance technical reserves by line of business Medical expense insurance Income protection insurance Workers' compensation insurance Motor vehicle liability insurance Other motor insurance Marine, aviation and transport insurance Fire and other damage to property insurance General liability insurance Credit and suretyship insurance Legal expenses insurance Assistance Miscellaneous financial loss Reinsurance 5 Financial derivatives (ESA 2010: F.7) MINIMUM 6 Remaining liabilities IC's report: fields are marked ‘MINIMUM’ where data on instrument categories is not collected on an item-by-item basis. The NCBs may extend this practice to data fields that do not contain the word ‘MINIMUM’. Table 4 Annual premiums, claims and commissions Total ( 9 ) Of which: domestic Of which: branches inside the EEA (country-by-country information) Of which: branches outside the EEA (total) 1. Premiums 2. Claims 3. Commissions ( 1 ) If the reporting agent is not in a position to directly identify the residence of the counterparty, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation). ( 2 ) Unless annual frequency indicated. ( 3 ) In the case of non-euro area Member States, ‘MFIs’ and ‘non-MFIs’ refer to ‘banks’ and ‘non-banks’. ( 4 ) If the reporting agent is not in a position to directly identify the information, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation). ( 5 ) The relevant NCB may require reporting agents to separately identify the subsectors ‘households’ (S.14) and ‘non-profit institutions serving households’ ( 6 ) If the reporting agent is not in a position to directly identify the residence of the counterparty, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation). ( 7 ) In the case of non-euro area Member States, ‘MFIs’ and ‘non-MFIs’ refer to ‘banks’ and ‘non-banks’. ( 8 ) If the reporting agent is not in a position to directly identify the residence of the counterparty, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation). ( 9 ) The total includes business carried out by exercising the freedom to provide services under Article 56 of the Treaty.