Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of the monetary financial institutions sector (Recast) (ECB/2008/32) (repealed)

EU Regulation No 25/2009 · Adopted 19 December 2008 · Extends to United Kingdom

Regulation (EC) No 25/2009 of the European Central Bank

of 19 December 2008

concerning the balance sheet of the monetary financial institutions sector (Recast)

(ECB/2008/32) (repealed)

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Annotations to the whole text

Textual amendments

F1: Repealed by Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast) (ECB/2013/33).

1Definitions Repealed
1aIdentification of MMFs Repealed
2Actual reporting population Repealed
3List of MFIs for statistical purposes Repealed
4Statistical reporting requirements Repealed
5Additional statistical reporting requirements for loan securitisations and other loan transfers Repealed
6Timeliness Repealed
7Accounting rules for the purposes of statistical reporting Repealed
8Derogations Repealed
9Minimum standards and national reporting arrangements Repealed
10Mergers, divisions and reorganisations Repealed
11Use of the reported statistical information for the purpose of minimum reserves Repealed
12Verification and compulsory collection Repealed
13First reporting Repealed
14Repeal Repealed
15Final provision Repealed
Annex I: MONETARY FINANCIAL INSTITUTIONS AND STATISTICAL REPORTING REQUIREMENTS Repealed
Introduction Repealed
Part 1: Identification of certain MFIs Repealed
Repealed
1.1Financial institutions other than credit institutions which issue financial instruments that are considered close substitutes for deposits are classified as MFIs provided that they meet the MFI definition in other respects. The classification is based on the criteria of substitutability of deposits (i.e. whether liabilities are classified as deposits) which is determined by their liquidity, combining characteristics of transferability, convertibility, certainty and marketability, and having regard, where appropriate, to their term of issue. Repealed
1.2For the purposes both of determining substitutability of deposits and classifying liabilities as deposits: Repealed
2:Specifications for the MMFs’ identification criteria Repealed
2Balance sheet (monthly stocks) Repealed
Instrument categories Repealed
(a)Liabilities Repealed
(b)Assets Repealed
2Breakdown by maturity Repealed
(a)Liabilities Repealed
(b)Assets Repealed
3Breakdown by purpose and separate identification of loans to sole proprietors/unincorporated partnerships Repealed
4Breakdown by currency Repealed
Breakdown by counterparties sector and residency Repealed
5.1Division 5.1 Repealed
5.2Division 5.2 Repealed
5.3Division 5.3 Repealed
5.4Division 5.4 Repealed
5.5In the case of MMF shares/units issued by MFIs of the participating Member States, reporting agents report as a minimum data on the residency of the holders according to a domestic/other participating Member States/rest of the world breakdown to allow the exclusion of holdings of non-residents of the participating Member States. As regards registered shares/units, issuing MMFs or the persons legally representing them report data on the residency breakdown of the holders of their shares/units issued in the monthly balance sheet. As regards bearer shares/units, reporting agents report data on the residency breakdown of the holders of MMF shares/units in accordance with the approach decided by the relevant NCB in agreement with the ECB. This requirement is limited to one or a combination of the following options, to be selected having regard to the organisation of the relevant markets and the national legal arrangements in the Member State in question. This requirement will be periodically monitored by the NCB. Repealed
3Balance sheet (quarterly stocks) Repealed
4Non-balance sheet information (annual data) Repealed
5Reporting of revaluation adjustments for the compilation of transactions Repealed
1Write-offs/write-downs of loans Repealed
2Price revaluation of securities Repealed
Part 6: Reporting requirements for loan securitisations and other loan transfers Repealed
1Definitions Repealed
2General requirements Repealed
Requirements for reporting net flows of loans securitised or otherwise transferred Repealed
3.1Division 3.1 Repealed
3.2The items referred to in Section 3.1 are allocated to Parts 1 and 2 of Table 5 as follows: Repealed
3.3Division 3.3 Repealed
Requirements for reporting the outstanding amounts of loans serviced in a securitisation Repealed
4.1Division 4.1 Repealed
4.2Division 4.2 Repealed
4.3Division 4.3 Repealed
Reporting requirements for MFIs applying the IAS 39 or similar national accounting rules Repealed
5.1Division 5.1 Repealed
5.2Division 5.2 Repealed
7Simplified reporting for small credit institutions Repealed
8Summary Repealed
Division Repealed
Annex II: CONSOLIDATION PRINCIPLES AND DEFINITIONS Repealed
Part 1: Consolidation for statistical purposes within the same national territory Repealed
1For each participating Member State, the reporting population consists of MFIs included in the list of MFIs for statistical purposes and resident in the territory of the participating Member States. These are: Repealed
2MFIs consolidate for statistical purposes the business of all their offices (registered or head office and/or branches) located within the same national territory. No consolidation for statistical purposes is permitted across national boundaries. Repealed
Part 2: Definitions of instrument categories Repealed
1Division 1 Repealed
2Division 2 Repealed
Instrument categories Repealed
ASSET CATEGORIES Repealed
LIABILITY CATEGORIES Repealed
3Definitions of sectors Repealed
TableDefinitions of sectors Repealed
Annex III: APPLICATION OF MINIMUM RESERVE REQUIREMENTS AND RELATED SPECIAL RULES Repealed
Part 1: Minimum reserve requirements for credit institutions: general rules Repealed
1Division 1 Repealed
2Division 2 Repealed
3Division 3 Repealed
4Division 4 Repealed
5Division 5 Repealed
TableData required for minimum reserves Repealed
Part 2: Special rules Repealed
Repealed
1.1Division 1.1 Repealed
1.2Division 1.2 Repealed
1.3Division 1.3 Repealed
Repealed
2.1Division 2.1 Repealed
2.2Division 2.2 Repealed
2.3Division 2.3 Repealed
2.4Division 2.4 Repealed
TableSpecial rules for the calculation of reserve requirements of credit institutions involved in a merger Repealed
Annex IVMINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATION Repealed
1Minimum standards for transmission: Repealed
2Minimum standards for accuracy: Repealed
3Minimum standards for conceptual compliance: Repealed
4Minimum standards for revisions: Repealed
Annex VCORRELATION TABLE Repealed

1DefinitionsF1

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1aIdentification of MMFsF1

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2Actual reporting populationF1

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3List of MFIs for statistical purposesF1

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4Statistical reporting requirementsF1

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5Additional statistical reporting requirements for loan securitisations and other loan transfersF1

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6TimelinessF1

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7Accounting rules for the purposes of statistical reportingF1

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8DerogationsF1

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9Minimum standards and national reporting arrangementsF1

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10Mergers, divisions and reorganisationsF1

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11Use of the reported statistical information for the purpose of minimum reservesF1

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12Verification and compulsory collectionF1

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13First reportingF1

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14RepealF1

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15Final provisionF1

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Introduction

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1.1Financial institutions other than credit institutions which issue financial instruments that are considered close substitutes for deposits are classified as MFIs provided that they meet the MFI definition in other respects. The classification is based on the criteria of substitutability of deposits (i.e. whether liabilities are classified as deposits) which is determined by their liquidity, combining characteristics of transferability, convertibility, certainty and marketability, and having regard, where appropriate, to their term of issue.F1

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1.2For the purposes both of determining substitutability of deposits and classifying liabilities as deposits:F1

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2:Specifications for the MMFs’ identification criteriaF1

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2Balance sheet (monthly stocks)F1

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(a)LiabilitiesF1

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(b)AssetsF1

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2Breakdown by maturityF1

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(a)LiabilitiesF1

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(b)AssetsF1

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3Breakdown by purpose and separate identification of loans to sole proprietors/unincorporated partnershipsF1

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4Breakdown by currencyF1

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5.1F1

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5.2F1

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5.3F1

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5.4F1

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5.5In the case of MMF shares/units issued by MFIs of the participating Member States, reporting agents report as a minimum data on the residency of the holders according to a domestic/other participating Member States/rest of the world breakdown to allow the exclusion of holdings of non-residents of the participating Member States. As regards registered shares/units, issuing MMFs or the persons legally representing them report data on the residency breakdown of the holders of their shares/units issued in the monthly balance sheet. As regards bearer shares/units, reporting agents report data on the residency breakdown of the holders of MMF shares/units in accordance with the approach decided by the relevant NCB in agreement with the ECB. This requirement is limited to one or a combination of the following options, to be selected having regard to the organisation of the relevant markets and the national legal arrangements in the Member State in question. This requirement will be periodically monitored by the NCB.F1

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3Balance sheet (quarterly stocks)F1

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4Non-balance sheet information (annual data)F1

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5Reporting of revaluation adjustments for the compilation of transactionsF1

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1Write-offs/write-downs of loansF1

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2Price revaluation of securitiesF1

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1DefinitionsF1

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2General requirementsF1

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3.1F1

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3.2The items referred to in Section 3.1 are allocated to Parts 1 and 2 of Table 5 as follows:F1

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3.3F1

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4.1F1

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4.2F1

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4.3F1

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5.1F1

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5.2F1

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7Simplified reporting for small credit institutionsF1

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8SummaryF1

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1For each participating Member State, the reporting population consists of MFIs included in the list of MFIs for statistical purposes and resident in the territory of the participating Member States. These are:F1

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2MFIs consolidate for statistical purposes the business of all their offices (registered or head office and/or branches) located within the same national territory. No consolidation for statistical purposes is permitted across national boundaries.F1

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1F1

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2F1

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ASSET CATEGORIES

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LIABILITY CATEGORIES

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3Definitions of sectorsF1

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TableDefinitions of sectorsF1

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1F1

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2F1

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3F1

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4F1

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5F1

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TableData required for minimum reservesF1

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1.1F1

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1.2F1

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1.3F1

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2.1F1

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2.2F1

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2.3F1

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2.4F1

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TableSpecial rules for the calculation of reserve requirements of credit institutions involved in a mergerF1

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Annex IVMINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATIONF1

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1Minimum standards for transmission:F1

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2Minimum standards for accuracy:F1

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3Minimum standards for conceptual compliance:F1

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4Minimum standards for revisions:F1

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Annex VCORRELATION TABLEF1

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Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of the monetary financial institutions sector (Recast) (ECB/2008/32) (repealed)

Annotations to the whole text

Textual amendments

Contents