{
  "url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1071/annex-I/part-7.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/7",
  "kind": "division",
  "number": "PART 7",
  "heading": "Summary",
  "text": "Summary of breakdowns for the purposes of the aggregated balance sheet of the MFI sector\nINSTRUMENT AND MATURITY CATEGORIES\nBALANCE SHEET ITEMS\nASSETS\nLIABILITIES\n1.\nCash\n2.\nLoans\nup to 1 year\nover 1 year and up to 5 years\nover 5 years\nof which: intra-group positions\nof which: syndicated loans\nof which: reverse repos\nof which: revolving loans and overdrafts (euro)\nof which: convenience credit card credit (euro)\nof which: extended credit card credit (euro)\nof which: real estate collateral\nLoans with original maturity over 1 year (euro)\nof which: loans with remaining maturity of less than 1 year\nof which: loans with remaining maturity over 1 year and with interest rate reset in the next 12 months\nLoans with original maturity over 2 years (euro)\nof which: loans with remaining maturity of less than 2 years\nof which: loans with remaining maturity over 2 years and with interest rate reset in the next 24 months\n3.\nDebt securities held\nup to 1 year\nover 1 year and up to 2 years\nover 2 years\n4.\nEquity\n5.\nInvestment funds shares/units\nMMF shares/units\nNon-MMF investment fund shares/units\n6.\nNon-financial assets (including fixed assets)\n7.\nRemaining assets\nof which: financial derivatives\nof which: accrued interest on loans\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\n9.1.\nOvernight deposits\nof which: transferable deposits\n9.2.\nDeposits with agreed maturity\nup to 1 year\nover 1 year and up to 2 years\nover 2 years\n9.3.\nDeposits redeemable at notice\nup to 3 months\nover 3 months\nof which: over 2 years\n9.4.\nRepos\n10.\nMMF shares/units\n11.\nDebt securities issued\nup to 1 year\nover 1 year and up to 2 years\nof which: up to 2 years and nominal capital guarantee below 100 %\nover 2 years\n12.\nCapital and reserves\n13.\nRemaining liabilities\nof which: financial derivatives\nof which: accrued interest on deposits\nMonthly maturity breakdown relates only to loans to main resident sectors other than MFIs and general government of the euro area Member States. The corresponding maturity breakdowns for loans to general government other than central government of the euro area Member States is quarterly.\nMonthly maturity breakdown relates only to holdings of securities issued by MFIs located in the euro area. As quarterly data, holdings of securities issued by non-MFIs in the euro area are split into ‘up to one year’ and ‘over one year’.\nVis-à-vis the rest of the world only.\nThe reporting of the item ‘deposits redeemable at notice over two years’ is voluntary until further notice.\nMonthly breakdown by subsector is required for loans and deposits.\nFor loans, a further breakdown by purpose is included for the subsector S.14 + S.15. In addition, for a limited number of instruments, further ‘of which positions’ are required for some subsectors: ‘of which central counterparties’ and ‘of which financial vehicle corporations’ for the subsector S.125; ‘of which sole proprietorships/partnerships without legal status’ for loans to the subsector S.14; ‘of which real estate collateral’ for loans to the subsectors S.11 and S.14 + S.15 (quarterly requirements only).\nQuarterly breakdown by currency of each other Member State is required for selected items only.\nCOUNTERPARTIES AND PURPOSE CATEGORIES\nASSETS\nLIABILITIES\nA.\nDomestic residents\nMFIs\nof which: Central Banks\nof which: Deposit-taking corporations except the central bank\nNon-MFIs\nGeneral government\ncentral government\nstate government\nlocal government\nsocial security funds\nOther resident sectors\nnon-MMF investment funds (S.124)\nother financial intermediaries, financial auxiliaries and captive financial institutions and money lenders (S.125 + S.126 + S.127)\nof which: central counterparties\nof which: FVCs\ninsurance corporations (S.128)\npension funds (S.129)\nnon-financial corporations (S.11)\nhouseholds and non-profit institutions serving households (S.14 + S.15)\ncredit for consumption\nlending for house purchase\nother lending\nof which: sole proprietorships/partnerships without legal status\nB.\neuro area other than domestic residents\nMFIs\nof which: Central Banks\nof which: Deposit-taking corporations except the central bank\nNon-MFIs\nGeneral government\ncentral government\nstate government\nlocal government\nsocial security funds\nOther resident sectors\nnon-MMF investment funds (S.124)\nother financial intermediaries, financial auxiliaries and captive financial institutions and money lenders (S.125 + S.126 + S.127)\nof which: central counterparties\nof which: FVCs\ninsurance corporations (S.128)\npension funds (S.129)\nnon-financial corporations (S.11)\nhouseholds and non-profit institutions serving households (S.14 + S.15)\ncredit for consumption\nlending for house purchase\nother lending\nof which: sole proprietorships/partnerships without legal status\nC.\nResidents of the rest of the world\nBanks\nNon-banks\nGeneral government\nOther residents\nA.\nDomestic residents\nMFIs\nof which: Central Banks\nof which: Deposit-taking corporations except the central bank\nof which: credit institutions\nNon-MFIs\nGeneral government\ncentral government\nother general government\nstate government\nlocal government\nsocial security funds\nOther resident sectors\nnon-MMF investment funds (S.124)\nother financial intermediaries, financial auxiliaries and captive financial institutions and money lenders (S.125 + S.126 + S.127)\nof which: central counterparties\nof which: FVCs\ninsurance corporations (S.128)\npension funds (S.129)\nnon-financial corporations (S.11)\nhouseholds and non-profit institutions serving households (S.14 + S.15)\nB.\neuro area other than domestic residents\nMFIs\nof which: Central Banks\nof which: Deposit-taking corporations except the central bank\nof which: credit institutions\nNon-MFIs\nGeneral government\ncentral government\nother general government\nstate government\nlocal government\nsocial security funds\nOther resident sectors\nnon-MMF investment funds (S.124)\nother financial intermediaries, financial auxiliaries and captive financial institutions and money lenders (S.125 + S.126 + S.127)\nof which: central counterparties\nof which: FVCs\ninsurance corporations (S.128)\npension funds (S.129)\nnon-financial corporations (S.11)\nhouseholds and non-profit institutions serving households (S.14 + S.15)\nC.\nResidents of the rest of the world\nBanks\nNon-banks\nGeneral government\nOther residents\nD.\nTotal\nD.\nTotal\nCURRENCIES\ne\neuro\nx\nforeign currencies - currencies other than the euro, i.e. other Member States currencies, USD, JPY, CHF, remaining currencies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Monthly data breakdowns are indicated in bold, quarterly data breakdowns are indicated in normal type."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Monthly maturity breakdown relates only to loans to main resident sectors other than MFIs and general government of the euro area Member States. The corresponding maturity breakdowns for loans to general government other than central government of the euro area Member States is quarterly."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "For loans, a further breakdown by purpose is included for the subsector S.14 + S.15. In addition, for a limited number of instruments, further ‘of which positions’ are required for some subsectors: ‘of which central counterparties’ and ‘of which financial vehicle corporations’ for the subsector S.125; ‘of which sole proprietorships/partnerships without legal status’ for loans to the subsector S.14; ‘of which real estate collateral’ for loans to the subsectors S.11 and S.14 + S.15 (quarterly requirements only)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Monthly maturity breakdown relates only to holdings of securities issued by MFIs located in the euro area. As quarterly data, holdings of securities issued by non-MFIs in the euro area are split into ‘up to one year’ and ‘over one year’."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Vis-à-vis the rest of the world only."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "The reporting of the item ‘deposits redeemable at notice over two years’ is voluntary until further notice."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Monthly breakdown by subsector is required for loans and deposits."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Quarterly breakdown by currency of each other Member State is required for selected items only."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1071/annex/I/part/7",
    "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."
}