Division PART 4 Reporting of revaluation adjustments for the compilation of transactions

United Kingdom

To compile transactions in respect of the euro area monetary aggregates and counterparts, the ECB requires revaluation adjustments in respect of the write-offs/write-downs of loans and price revaluation of securities:

X1Table 1A

Monthly revaluation adjustments ^f1

BALANCE SHEET ITEMS	A. Domestic																	B. Euro area other than domestic																	C. Rest of the world			D. Total
	Total	MFIs					Non-MFIs											Total	MFIs					Non-MFIs											Total	Banks	Non-Banks
			of which: Central Bank (S.121)	of which: Deposit-taking corporations except the central bank (S.122)		of which: credit institutions subject to RRs, ECB and NCBs	General government (S.13)		Other resident sectors											of which: Central Bank (S.121)	of which: Deposit-taking corporations except the central bank (S.122)		of which: credit institutions subject to RRs, ECB and NCBs	General government (S.13)		Other resident sectors
					of which: Credit institutions		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)					of which: Credit institutions		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)
							Central Government (S.1311)	Other general government	Total			of which: CCP ^f2	of which: FVCs											Central Government (S.1311)	Other general government	Total			of which: CCP	of which: FVCs
		(a)				(b)	(c)	(d)	(e)			of which: CCP ^f2	of which: FVCs						(f)				(g)	(h)	(i)	(j)			of which: CCP	of which: FVCs					(k)			(l)
LIABILITIES
8 Currency in circulation
9 Deposits
up to 1 year
over 1 year
of which: intra-group positions
of which: Transferable deposits
of which: up to 2 years
of which: syndicated loans
9e Euro
9.1e Overnight
of which: Transferable deposits
9.2e With agreed maturity
up to 1 year
over 1 and up to 2 years
over 2 years
9.3e Redeemable at notice
up to 3 months
over 3 months
of which: over 2 years ^f3
9.4e Repos
9x Foreign currencies
9.1x Overnight
9.2x With agreed maturity
up to 1 year
over 1 and up to 2 years
over 2 years
9.3x Redeemable at notice
up to 3 months
over 3 months
of which: over 2 years
9.4x Repos
10 MMFs shares/units	*																	*																	*			* MINIMUM
11 Debt securities issued
11e Euro
up to 1 year																																						*
over 1 and up to 2 years																																						*
of which: up to 2 years and nominal capital guarantee below 100%																																						*
over 2 years																																						*
11x Foreign currencies
up to 1 year																																						*
over 1 and up to 2 years																																						*
of which: up to 2 years and nominal capital guarantee below 100%																																						*
over 2 years																																						*
12 Capital and reserves
13 Remaining liabilities

BALANCE SHEET ITEMS	A. Domestic																	B. Euro area other than domestic																	C. Rest of the world
Series marked with the word ‘ MINIMUM ’ are reported by MFIs. NCBs may extend this requirement also to cover the series marked as blank cells (i.e. not containing the word ‘ MINIMUM ’ ). Blank cells and MINIMUM cells are reported by the NCB to the ECB. The blank cells with a star on the liability side are assumed to be zero unless there is evidence to the contrary.
NCBs may request MFIs to report this item on a quarterly basis instead of monthly.
Sole proprietorships/partnerships without legal status.
	MFIs			Non-MFIs														MFIs			Non-MFIs
		of which: Central Bank (S.121)	of which: Deposit-taking corporations except the central bank (S.122)	General government (S.13)	Other resident sectors														of which: Central Bank (S.121)	of which: Deposit-taking corporations except the central bank (S.122)	General government (S.13)	Other resident sectors
					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	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)
								of which: CCP	of which: FVCs				Total	Credit for consumption	Lending for house purchase	Other lending									of which: CCP	of which: FVCs				Total	Credit for consumption	Lending for house purchase	Other lending
								of which: CCP	of which: FVCs				Total	Credit for consumption	Lending for house purchase		of which: SP/P								of which: CCP	of which: FVCs				Total	Credit for consumption	Lending for house purchase		of which: SP/P
ASSETS
1 Cash
1e of which: euro
2 Loans	MINIMUM			MINIMUM		MINIMUM	MINIMUM		MINIMUM	MINIMUM	MINIMUM	MINIMUM		MINIMUM	MINIMUM	MINIMUM	MINIMUM	MINIMUM			MINIMUM		MINIMUM	MINIMUM		MINIMUM	MINIMUM	MINIMUM	MINIMUM		MINIMUM	MINIMUM	MINIMUM	MINIMUM	MINIMUM
up to 1 year
over 1 year and up to 5 years
over 5 years
of which: intra-group positions
of which: syndicated loans	MINIMUM			MINIMUM	MINIMUM							MINIMUM						MINIMUM			MINIMUM	MINIMUM							MINIMUM
of which: reverse repos
2e of which: euro
of which: revolving loans and overdrafts
of which: convenience credit card credit
of which: extended credit card credit
3 Debt securities held									MINIMUM																	MINIMUM									MINIMUM
of which: over 2 years	MINIMUM			MINIMUM	MINIMUM													MINIMUM			MINIMUM	MINIMUM													MINIMUM
3e Euro
up to 1 year
over 1 and up to 2 years
over 2 years
3x Foreign currencies
up to 1 year
over 1 and up to 2 years
over 2 years
4 Equity	MINIMUM				MINIMUM													MINIMUM				MINIMUM													MINIMUM
5 Investment fund shares/units
MMF shares/units	MINIMUM																	MINIMUM																	MINIMUM
Non-MMF investment fund shares/units						MINIMUM																	MINIMUM												MINIMUM
6 Non-financial assets (including fixed assets)
7 Remaining assets

Annotations

Editorial notes

X1: Substituted by Corrigendum to Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (Official Journal of the European Union L 297 of 7 November 2013).

Footnotes

f1

Series marked with the word ‘ MINIMUM ’ are reported by MFIs. NCBs may extend this requirement also to cover the series marked as blank cells (i.e. not containing the word ‘ MINIMUM ’ ).

Blank cells and MINIMUM cells are reported by the NCB to the ECB.

The blank cells with a star on the liability side are assumed to be zero unless there is evidence to the contrary.

f2

Sole proprietorships/partnerships without legal status.

f3

NCBs may request MFIs to report this item on a quarterly basis instead of monthly.