{
  "url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-5/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-5/division-5.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/5/division/5",
  "kind": "division",
  "number": "5",
  "heading": "Statistical reporting requirements for MFIs applying the IAS 39, the IFRS 9 or similar national accounting rules",
  "text": "Table 5a\nSecuritisations and other loan transfers: monthly data\nBALANCE SHEET ITEMS\nA. Domestic\nB. Euro area other than domestic\nC. Rest of the world\nMFIs\nNon-MFIs\nMFIs\nNon-MFIs\nGeneral government (S.13)\nOther resident sectors\nGeneral government (S.13)\nOther resident sectors\nTotal\nOther general government (S.1312+S.1313+S.1314)\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\nOther general government (S.1312+S.1313+S.1314)\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)\n1.\nNet flows of loans securitised or otherwise transferred: transactions with impact on reported loan stocks calculated as disposals minus acquisitions\n1.1\nCounterparty in the transfer is an FVC\n1.1.1\nof which: counterparty in the transfer is a euro area FVC\n1.2\nother counterparties in the transfer\n1.2.1\nof which: counterparty in the transfer is a non-domestic euro area MFI\n2.\nNet flows of loans securitised or otherwise transferred: transactions without impact on reported loan stocks calculated as disposals minus acquisitions\n2.1.\nAll counterparties in the transfer\n3.\nLoans securitised and derecognised for which the MFI acts as servicer\n3.1\nOutstanding amounts\n3.2\nFinancial transactions excluding loan disposals and acquisitions\n4.\nOutstanding amounts of loans serviced in a securitisation\n5.\nOutstanding amounts of securitised loans not derecognised\n5.1\nTotal\n5.1.1\nof which: securitised through a euro area FVC\nTable 5b\nSecuritisations and other loan transfers: quarterly data\nData under this item may be subject to different statistical collection procedures, as decided by an NCB in accordance with the rules contained in Section 3 of Part 5 of Annex I.\nThis item required at quarterly frequency only, see Table 5(b) for the reporting scheme.\nRegarding the reporting obligation referred to in Section 5.2 of Part 5 of Annex I, only the row ‘ Total ’ is reported, and only at quarterly frequency.\nSole proprietorships/partnerships without legal status.\nM\nMonthly data requirements, see Table 5a.\nBALANCE SHEET ITEMS\nA. Domestic\nB. Euro area other than domestic\nC. Rest of the world\nMFIs\nNon-MFIs\nMFIs\nNon-MFIs\nGeneral government (S.13)\nOther resident sectors\nGeneral government (S.13)\nOther resident sectors\nTotal\nOther general government (S.1312+S.1313+S.1314)\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\nOther general government (S.1312+S.1313+S.1314)\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)\nCredit for consumption\nLending for house purchase\nOther lending\nCredit for consumption\nLending for house purchase\nOther lending\nof which: SP/P\nof which: SP/P\n1.\nNet flows of loans securitised or otherwise transferred: transactions with impact on reported loan stocks calculated as disposals minus acquisitions\n1.1\ncounterparty in the transfer is an FVC\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nLoan purpose\nup to 1 year\nover 1 and up to 5 years\nover 5 years\n1.1.1\nof which: counterparty in the transfer is a euro area FVC\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nup to 1 year\nover 1 and up to 5 years\nover 5 years\n1.2\nOther counterparties in the transfer\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nLoan purpose\n1.2.1\nof which: counterparty in the transfer is a non-domestic euro area MFI\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nLoan purpose\n2.\nNet flows of loans securitised or otherwise transferred: transactions without impact on reported loan stocks calculated as disposals minus acquisitions\n2.1.\nAll counterparties in the transfer\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\n3.\nLoans securitised and derecognised for which the MFI acts as servicer\n3.1\nOutstanding amounts\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nLoan purpose\nup to 1 year\nover 1 and up to 5 years\nover 5 years\n3.2\nFinancial transactions excluding loan disposals and acquisitions\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nM\nLoan purpose\nup to 1 year\nover 1 and up to 5 years\nover 5 years\n4.\nOutstanding amounts of loans serviced in a securitisation\n4.1\nLoans serviced: All FVCs\nup to 1 year\nover 1 and up to 5 years\nover 5 years\n4.1.1\nLoans serviced: of which FVCs euro area FVCs\nup to 1 year\nover 1 and up to 5 years\nover 5 years",
  "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": "Data under this item may be subject to different statistical collection procedures, as decided by an NCB in accordance with the rules contained in Section 3 of Part 5 of Annex I."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "This item required at quarterly frequency only, see Table 5(b) for the reporting scheme."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regarding the reporting obligation referred to in Section 5.2 of Part 5 of Annex I, only the row ‘ Total ’ is reported, and only at quarterly frequency."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Sole proprietorships/partnerships without legal status."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/5/division/5",
    "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."
}