Division PART 3 Balance sheet (quarterly stocks)

To further analyse monetary developments and to serve other statistical purposes, the ECB requires the following in respect of key items:

1. 1..

   Subsector, maturity and real estate collateral breakdown of credit to euro area non-MFIs (see Table 2).

   This is required to enable the monitoring of the complete subsector and maturity structure of MFIs’ overall credit financing (loans and securities) vis-à-vis the money-holding sector. For non-financial corporations and households, further ‘of which’ positions are required identifying the loans secured with real estate collateral.

   For loans denominated in euro with original maturity over one and over two years vis-à-vis non-financial corporations and households, further ‘of which’ positions are required for certain remaining maturities and interest rate reset periods (see Table 2). An interest rate reset is understood as a change in the interest rate of a loan which is provided for in the current loan contract. Loans subject to interest rate reset include, inter alia, loans with interest rates which are periodically revised in accordance with the evolution of an index, e.g. Euribor, loans with interest rates which are revised on a continuous basis, i.e. floating rates, and loans with interest rates which are revisable at the MFI’s discretion.

2. 2..

   Subsector breakdown of MFI deposit liabilities to the general government (other than central government) of the euro area Member States (see Table 2).

   This is required as complementary information to the monthly reporting.

3. 3..

   Sector breakdown of positions with counterparties outside the euro area (see Table 2).

   The sector classification in accordance with the System of National Accounts (hereinafter the ‘SNA 2008’) applies where the ESA 2010 is not in force.

4. 4..

   Identification of on-balance sheet positions for derivatives and accrued interest on loans and deposits within the remaining assets and remaining liabilities (see Table 2).

   This breakdown is required for enhancing consistency among statistics.

5. 5..

   Country breakdown, including positions vis-à-vis the European Investment Bank and the European Stability Mechanism (see Table 3).

   This breakdown is required to analyse further monetary developments and also for the purposes of the transitional requirements and for data quality checks.

6. 6..

   Sector breakdown for intra-euro area cross border deposits from and loans to non-MFIs (see Table 3).

   This breakdown is required to assess the positions of the MFI sectors in individual Member States vis-à-vis the remaining euro area Member States.

7. 7..

   Currency breakdown (see Table 4).

   This breakdown is required to permit the calculation of transactions for monetary aggregates and counterparts adjusted for exchange rate changes where these aggregates include all currencies combined.