# 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 4: Reporting of revaluation adjustments for the compilation of transactions

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

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:
Table 1A
Monthly revaluation adjustments
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)
of which: CCP
of which: FVCs
of which: CCP
of which: FVCs
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(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
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
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.
BALANCE SHEET ITEMS
A. Domestic
B. Euro area other than domestic
C. Rest of the world
D. Total
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: SP/P
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

---
Source: https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.