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 other than securities either on an item-by-item or aggregated basis, broken down by instrument/maturity categories and counterparties. 2. The aggregated data must be provided in terms of stocks and, in accordance with the instructions of the relevant national central bank (NCB), in terms of either: (a) revaluations due to price and exchange rate changes; or (b) financial transactions. 3. In addition, pension funds (PFs) resident in a euro area Member State must provide, on an annual basis, data on liabilities as specified in Annex II. 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 an ISIN code and in Table 2.2 for securities without an ISIN code. The aggregated quarterly statistical reporting requirements for stocks and for revaluations due to price and exchange rate changes or financial transactions, are specified in Tables 1a and 1c. The aggregated annual statistical reporting requirements for stocks and for revaluations due to price and exchange rate changes or financial transactions, are specified in Table 1b. The annual data to be provided regarding the number of members of pension schemes is specified in Table 3. PART 2 Pension fund reserves 1. In the context of pension fund reserves, for the annual reporting requirements listed below, reporting agents should derive estimates, if the data cannot be identified directly, in accordance with the relevant NCB's guidance, based on common best practices as may be defined at euro area level: — pension entitlements broken down by defined contribution and defined benefit schemes, — revaluation adjustments (including exchange rate adjustments) or financial transactions for all required breakdowns as shown in Table 1b. 2. NCBs will derive quarterly estimates based on data provided on an annual basis by the reporting agents. PART 3 Reporting tables Table 1a ASSETS Stocks and revaluation adjustments (including exchange rate adjustments) or financial transactions Data required to be provided on a quarterly basis Total Domestic/Euro area Member States other than domestic (total) Rest of the world (total) MFIs (S.121 + 122) Non-MFIs - Total General government (S.13) Other residents Total Non-MMF investment funds (S.124) Other financial intermediaries (S.125), financial auxiliaries (S.126), captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) Households + non-profit institutions serving households (S.14 + S.15) ASSETS (total) 1 Currency and deposits (ESA 2010: F.21, F.22 and F.29) o/w transferable deposits (ESA 2010: F.22) 2 Debt securities (ESA 2010: F.3) up to 1 year over 1 year and up to 2 years over 2 years 3 Loans (ESA 2010: F.4) up to 1 year over 1 year and up to 5 years over 5 years 4 Equity (ESA 2010: F.51) o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F.512) o/w other equity (ESA 2010: F.519) 5 Investment fund shares/units (ESA 2010: F.52) MMF shares/units (ESA 2010: F.521) Non-MMF shares/units (ESA 2010: F.522) o/w bond funds o/w equity funds o/w mixed funds o/w real estate funds o/w hedge funds o/w other funds 6 Pension fund reserves (ESA 2010: F.6) o/w claims of pension funds on pension managers (ESA 2010: F.64) o/w reinsurance recoverables (F.61) 7 Financial derivatives (ESA 2010: F.7) 8 Other accounts receivable/payable (ESA 2010: F.8) 9 Non-financial assets Table 1b LIABILITIES Stocks and revaluation adjustments (including exchange rate adjustments) or financial transactions Data required to be provided on an annual ( 1 ) basis Total Domestic/Euro area Member States other than domestic (total) Rest of the world (total) MFIs (S.121 + 122) Non-MFIs - Total General government (S.13) Other residents Total Non-MMF investment funds (S.124) Other financial intermediaries (S.125), financial auxiliaries (S.126), captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) Households + non-profit institutions serving households (S.14 + S.15) ( 4 ) LIABILITIES (total) 10 Loans received (ESA 2010: F.4) Up to 1 year Over 1 and up to 5 years Over 5 years 11 Debt securities issued (ESA 2010: F.3) 12 Equity (ESA 2010: F.5, F.519) 13 Technical reserves (ESA 2010: F.6) ( 2 ) 13.1 Pension entitlements (ESA 2010: F.63) o/w defined contribution schemes o/w defined benefit schemes ( 3 ) 13.2 Claims of pension funds on pension managers (ESA 2010: F.64) 13.3 Entitlements to non-pension benefits (ESA 2010: F.65) 14 Financial derivatives (ESA 2010: F.71) 15 Other accounts receivable/payable (ESA 2010: F.8) 16 Net worth (ESA 2010: B.90) Table 1c COUNTRY BREAKDOWN Stocks and revaluation adjustments (including exchange rate adjustments) or financial transactions Data required to be provided on an annual ( 5 ) basis Other euro area residents (except domestic) BE DE EE IE EL ES FR IT CY LV LT LU MT NL AT PT SI SK FI ASSETS (total) Currency and deposits Debt securities (ESA 2010: F.3) issued by MFIs up to 1 year over 1 year issued by non-MFIs General government up to 1 year over 1 year Other residents up to 1 year over 1 year Equity (ESA 2010: F.51) issued by MFIs o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) issued by non-MFIs General government o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Other residents o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Investment fund shares/units (ESA 2010: F.52) LIABILITIES (total) Pension entitlements (ESA 2010: F.63) ( 6 ) Non-participating Member States BG CZ DK HR HU PL RO SE UK ASSETS (total) Currency and deposits Debt securities (ESA 2010: F.3) issued by MFIs up to 1 year over 1 year issued by non-MFIs General government up to 1 year over 1 year Other residents up to 1 year over 1 year Equity (ESA 2010: F.51) issued by MFIs o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) issued by non-MFIs General government o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Other residents o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F. 512) o/w other equity (ESA 2010: F.519) Investment funds shares/units (ESA 2010: F.52) LIABILITIES (total) Pension entitlements (ESA 2010: F.63) ( 7 ) Main counterparties outside the EU Brazil Canada China Hong Kong India Japan Russia Switzerland US EU institutions Other international organisations Offshore financial centres (as a group) ASSETS (total) Currency and deposits Debt securities (ESA 2010: F.3) up to 1 year over 1 year Equity (ESA 2010: F.51) o/w listed shares (ESA 2010: F.511) o/w unlisted shares (ESA 2010: F.512) o/w other equity (ESA 2010: F.519) Investment funds shares/units (ESA 2010: F.52) LIABILITIES (total) Pension entitlements (ESA 2010: F.63) ( 8 ) 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 categories ‘debt securities’, ‘equity’ and ‘investment fund shares/units’ (as defined in Annex II, Part 1, Table A). 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 the fields 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 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 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. 5. The relevant NCB will ensure that the coverage based on data provided will be 95 % of securities with ISIN codes but the NCB is not required to increase the reporting population by total assets where derogations are granted pursuant to Article 7. 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 (assets) or issued (liabilities) 7 Securities sold (assets) or redeemed (liabilities) 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 the fields 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, 15 and 17 must be reported. 2. If the relevant NCB does not directly collect security-by-security data on 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). 3. If the relevant NCB directly collects security-by-security data on 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. If data are collected for field 3, data must also be collected for field 3b. 5. 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 and 15 must be reported. 2. Data for field 5 or 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 (assets) or issued (liabilities) 7 Securities sold (assets) or redeemed (liabilities) 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: — 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 fund shares/units (F.52) — o/w money market fund (MMF) shares/units (F.521) — o/w non-MMF investment fund shares/units (F.522) 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) — Non-MMF investment funds (S.124) — Other financial intermediaries, except insurance corporations and pension funds; financial auxiliaries; and captive financial institutions and money lenders (S.125 + S.126 + S.127) — Insurance corporations (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) ( 9 ) 15 Issuer country 16 Revaluation adjustments 17 Split date ( 10 ) and split factor ( 11 ) Table 3 Number of members of pension schemes Data required to be provided on an annual basis - End-year data Total Of which: active members Of which: deferred members Of which: retired members Number of members ( 1 ) Quarterly estimates to be provided by NCBs. ( 2 ) Total technical reserves may include life insurance ( 3 ) Notional defined contribution schemes and hybrid schemes are grouped as defined benefit schemes ( 4 ) Entitlements relevant only for households (S.14) ( 5 ) Quarterly estimates to be provided by NCBs. ( 6 ) Quarterly estimates to be provided by NCBs. ( 7 ) Quarterly estimates to be provided by NCBs. ( 8 ) Quarterly estimates to be provided by NCBs. ( 9 ) The relevant NCB may require actual reporting agents to separately identify the subsectors ‘households’ (S.14) and ‘non-profit institutions serving households’ (S.15). ( 10 ) The split date is the date on which the last stock split or reverse split took place. Stock splits are operations that split existing shares, thereby reducing the share price and increasing the number of shares available on the market in the same proportion. Reverse splits increase the share price and reduce the number of shares available on the market in the same proportion. ( 11 ) The split factor is calculated as the number of shares after the split divided by the number of shares before the split.