# 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), Division PART 3: Balance sheet (quarterly stocks)

Extent: E+W+S+N.I.

To further analyse monetary developments and to serve other statistical purposes, the ECB requires the following in respect of key items:
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.. 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.. 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.. 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.. 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.. 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.. 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.
Table 2
Quarterly stocks (Sector breakdown)
M
Monthly data requirements, see Table 1.
BALANCE SHEET ITEMS
A. Domestic
B. Euro area other than domestic
C. Rest of the world
D. Total
MFI
Non-MFIs
MFI
Non-MFIs
Total
Total
General government (S.13)
Other resident sectors
Total
General government (S.13)
Other resident sectors
Banks
Non-banks
Total
Central government (S.1311)
Other general government
Total
Non-MMF investment funds (S.124)
Other financial intermediaries + financial auxiliaries + 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)
Households + non-profit institutions serving households (S.14+S.15)
Total
Central government (S.1311)
Other general government
Total
Non-MMF investment funds (S.124)
Other financial intermediaries + financial auxiliaries + 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)
Households + non-profit institutions serving households (S.14+S.15)
General government
Other resident sectors
Total
State government (S.1312)
Local government (S.1313)
Social security funds (S.1314)
Total
Credit for consumption
Lending for house purchase
Other lending
Total
State government (S.1312)
Local government (S.1313)
Social security funds (S.1314)
Total
Credit for consumption
Lending for house purchase
Other lending
Real estate collateral
Real estate collateral
Real estate collateral
Real estate collateral
Real estate collateral
Real estate collateral
Real estate collateral
Real estate collateral
LIABILITIES
8.
Currency in circulation
9.
Deposits
M
M
M
9.1.
Overnight
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
9.2.
With agreed maturity
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
9.3.
Redeemable at notice
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
9.4.
Repos
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
10.
MMFs shares/units
11.
Debt securities issued
12.
Capital and reserves
13.
Remaining liabilities
of which: financial derivatives
of which: accrued interest on deposits
ASSETS
1.
Cash
2.
Loans
M
M
M
M
M
up to 1 year
M
M
M
M
M
M
M
M
M
M
M
M
over 1 and up to 5 years
M
M
M
M
M
M
M
M
M
M
M
M
over 5 years
M
M
M
M
M
M
M
M
M
M
M
M
2e
Euro
Loans with original maturity over 1 year
of which: Loans with remaining maturity of less than or equal to 1 year
of which: Loans with remaining maturity over 1 year and with interest rate reset in the next 12 months
Loans with original maturity over 2 years
of which: Loans with remaining maturity of less than or equal to 2 years
of which: Loans with remaining maturity over 2 years and with interest rate reset in the next 24 months
3.
Debt securities held
M
M
M
M
M
up to 1 year
over 1 year
4.
Equity
M
M
M
5.
Investment fund shares/units
MMFs shares/units
Non-MMF investment fund shares/units
6.
Non-financial assets (including fixed assets)
7.
Remaining assets
of which: financial derivatives
of which: accrued interest on loans
Table 3
Quarterly stocks (Country breakdown)
Data should be separately identified for the European Investment Bank and the European Stability Mechanism with reference to the applicable sector classification.
BALANCE SHEET ITEMS
EU
Rest of the world (excluding EU)
Other euro area Member State
Non-euro area Member State
Selected EU institutions
LIABILITIES
8.
Currency in circulation
9.
Deposits
from MFIs
from non-MFIs
general government
other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders
insurance corporations
pension funds
non-MMF investment funds
non-financial corporations
households + non-profit institutions serving households
10.
Debt securities issued
11.
MMF shares/units
12.
Capital and reserves
13.
Remaining liabilities
ASSETS
1.
Cash
2.
Loans
to MFIs
to non-MFIs
general government
other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders
insurance corporations
pension funds
non-MMF investment funds
non-financial corporations
households + non-profit institutions serving households
3.
Debt securities held
issued by MFIs
up to 1 year
over 1 year and up to 2 years
over 2 years
issued by non-MFIs
4.
Equity
5.
Investment fund shares/units
MMF shares/units
Non-MMF investment fund shares/units
6.
Non-financial assets (including fixed assets)
7.
Remaining assets
Table 4
Quarterly stocks (Currency breakdown)
M
Monthly data requirements, see Table 1.
Q
Quarterly data requirements, see Table 2.
BALANCE SHEET ITEMS
All currencies combined
Euro
EU currencies other than euro
Currencies other than EU Member State currencies combined
Total
Other EU Member State currency
GBP
Total
USD
JPY
CHF
Remaining currencies combined
LIABILITIES
9.
Deposits
A.
Domestic
from MFIs
M
M
from non-MFIs
M
B.
Euro area other than domestic
from MFIs
M
M
from non-MFIs
M
C.
Rest of the world
up to 1 year
M
over 1 year
M
from banks
Q
from non-banks
Q
10.
Debt securities issued
M
M
ASSETS
2.
Loans
A.
Domestic
to MFIs
M
to non-MFIs
M
M
B.
Euro area other than domestic
to MFIs
M
to non-MFIs
M
M
C.
Rest of the world
up to 1 year
M
over 1 year
M
to banks
Q
to non-banks
Q
3.
Debt securities held
A.
Domestic
issued by MFIs
M
M
issued by non-MFIs
M
M
B.
Euro area other than domestic
issued by MFIs
M
M
Issued by non-MFIs
M
M
C.
Rest of the world
issued by banks
Q
issued by non-banks
Q

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Source: https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.