{ "url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-4", "json_url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-4.json", "legislation": "eur/2013/1071", "legislation_title": "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)", "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1071", "path": "annex/I/part/4", "kind": "division", "number": "PART 4", "heading": "Reporting of revaluation adjustments for the compilation of transactions", "text": "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:\nTable 1A\nMonthly revaluation adjustments\nBALANCE SHEET ITEMS\nA. Domestic\nB. Euro area other than domestic\nC. Rest of the world\nD. Total\nTotal\nMFIs\nNon-MFIs\nTotal\nMFIs\nNon-MFIs\nTotal\nBanks\nNon-Banks\nof which: Central Bank (S.121)\nof which: Deposit-taking corporations except the central bank (S.122)\nof which: credit institutions subject to RRs, ECB and NCBs\nGeneral government (S.13)\nOther resident sectors\nof which: Central Bank (S.121)\nof which: Deposit-taking corporations except the central bank (S.122)\nof which: credit institutions subject to RRs, ECB and NCBs\nGeneral government (S.13)\nOther resident sectors\nof which: Credit institutions\nCentral Government (S.1311)\nOther general government\nTotal\nNon-MMF investment funds (S.124)\nOther financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)\nInsurance corporations (S.128)\nPension funds (S.129)\nNon-financial corporations (S.11)\nHouseholds + non-profit institutions serving households (S.14+S.15)\nof which: Credit institutions\nCentral Government (S.1311)\nOther general government\nTotal\nNon-MMF investment funds (S.124)\nOther financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)\nInsurance corporations (S.128)\nPension funds (S.129)\nNon-financial corporations (S.11)\nHouseholds + non-profit institutions serving households (S.14+S.15)\nof which: CCP\nof which: FVCs\nof which: CCP\nof which: FVCs\n(a)\n(b)\n(c)\n(d)\n(e)\n(f)\n(g)\n(h)\n(i)\n(j)\n(k)\n(l)\nLIABILITIES\n8\nCurrency in circulation\n9\nDeposits\nup to 1 year\nover 1 year\nof which: intra-group positions\nof which: Transferable deposits\nof which: up to 2 years\nof which: syndicated loans\n9e\nEuro\n9.1e\nOvernight\nof which: Transferable deposits\n9.2e\nWith agreed maturity\nup to 1 year\nover 1 and up to 2 years\nover 2 years\n9.3e\nRedeemable at notice\nup to 3 months\nover 3 months\nof which: over 2 years\n9.4e\nRepos\n9x\nForeign currencies\n9.1x\nOvernight\n9.2x\nWith agreed maturity\nup to 1 year\nover 1 and up to 2 years\nover 2 years\n9.3x\nRedeemable at notice\nup to 3 months\nover 3 months\nof which: over 2 years\n9.4x\nRepos\n10\nMMFs shares/units\n*\n*\n*\n* MINIMUM\n11\nDebt securities issued\n11e\nEuro\nup to 1 year\n*\nover 1 and up to 2 years\n*\nof which: up to 2 years and nominal capital guarantee below 100%\n*\nover 2 years\n*\n11x\nForeign currencies\nup to 1 year\n*\nover 1 and up to 2 years\n*\nof which: up to 2 years and nominal capital guarantee below 100%\n*\nover 2 years\n*\n12\nCapital and reserves\n13\nRemaining liabilities\nSeries 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 ’ ).\nBlank cells and MINIMUM cells are reported by the NCB to the ECB.\nThe blank cells with a star on the liability side are assumed to be zero unless there is evidence to the contrary.\nNCBs may request MFIs to report this item on a quarterly basis instead of monthly.\nSole proprietorships/partnerships without legal status.\nBALANCE SHEET ITEMS\nA. Domestic\nB. Euro area other than domestic\nC. Rest of the world\nD. Total\nMFIs\nNon-MFIs\nMFIs\nNon-MFIs\nof which: Central Bank (S.121)\nof which: Deposit-taking corporations except the central bank (S.122)\nGeneral government (S.13)\nOther resident sectors\nof which: Central Bank (S.121)\nof which: Deposit-taking corporations except the central bank (S.122)\nGeneral government (S.13)\nOther resident sectors\nTotal\nNon-MMF investment funds (S.124)\nOther financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)\nInsurance corporations (S.128)\nPension funds (S.129)\nNon-financial corporations (S.11)\nHouseholds + non-profit institutions serving households (S.14+S.15)\nTotal\nNon-MMF investment funds (S.124)\nOther financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)\nInsurance corporations (S.128)\nPension funds (S.129)\nNon-financial corporations (S.11)\nHouseholds + non-profit institutions serving households (S.14+S.15)\nof which: CCP\nof which: FVCs\nTotal\nCredit for consumption\nLending for house purchase\nOther lending\nof which: CCP\nof which: FVCs\nTotal\nCredit for consumption\nLending for house purchase\nOther lending\nof which: SP/P\nof which: SP/P\nASSETS\n1\nCash\n1e\nof which: euro\n2\nLoans\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nup to 1 year\nover 1 year and up to 5 years\nover 5 years\nof which: intra-group positions\nof which: syndicated loans\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nof which: reverse repos\n2e\nof which: euro\nof which: revolving loans and overdrafts\nof which: convenience credit card credit\nof which: extended credit card credit\n3\nDebt securities held\nMINIMUM\nMINIMUM\nMINIMUM\nof which: over 2 years\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\n3e\nEuro\nup to 1 year\nover 1 and up to 2 years\nover 2 years\n3x\nForeign currencies\nup to 1 year\nover 1 and up to 2 years\nover 2 years\n4\nEquity\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\nMINIMUM\n5\nInvestment fund shares/units\nMMF shares/units\nMINIMUM\nMINIMUM\nMINIMUM\nNon-MMF investment fund shares/units\nMINIMUM\nMINIMUM\nMINIMUM\n6\nNon-financial assets (including fixed assets)\n7\nRemaining assets", "extent": "E+W+S+N.I.", "status": null, "version": "current", "annotations": [ { "type": "X", "label": "X1", "text": "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)." }, { "type": "footnote", "label": "f1", "text": "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." }, { "type": "footnote", "label": "f2", "text": "Sole proprietorships/partnerships without legal status." }, { "type": "footnote", "label": "f3", "text": "NCBs may request MFIs to report this item on a quarterly basis instead of monthly." } ], "outstanding_effects": [], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/4", "retrieved_at": "2026-11-01T14:48:16.937818+00:00" }, "licence": "Open Government Licence v3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." }