# 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 1: For each Member State whose currency is the euro (hereinafter a ‘euro area Member State’), the reporting population consists of MFIs included in the list of MFIs for statistical purposes and resident in the territory of the euro area Member States. These are:

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

(a) institutions incorporated and located in that territory, including subsidiaries of parent companies located outside that territory; and
(b) branches of institutions that have their head office outside that territory.
Institutions located in offshore financial centres are treated statistically as residents of the territories in which the centres are located.

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Source: https://www.legislation.gov.uk/eur/2013/1071/annex/II/part/1/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1071/annex-II/part-1/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.