Regulation (EC) No 25/2009 of the European Central Bank (repealed)Show full title

PART 5 U.K. Reporting of revaluation adjustments for the compilation of transactions

To compile transactions in respect of the monetary aggregates and counterparts for the territory of the participating Member States, the ECB requires revaluation adjustments in respect of the write-offs/write-downs of loans and price revaluation of securities:

1. Write-offs/write-downs of loans U.K.

The adjustment in respect of the write-offs/write-downs of loans is reported to allow the ECB to compile financial transactions from the stocks reported in two consecutive reporting periods. The adjustment reflects any changes in the stock of loans reported in accordance with Parts 2 and 3 caused by the application of write-downs, including the writing down of the full outstanding amount of a loan (write-off). The adjustment should also reflect the changes in provisions on loans if an NCB decides that balance sheet stocks are recorded net of provisions. Write-offs/write-downs of loans recognised at the time the loan is sold or transferred to a third party are also included, where identifiable.

The minimum requirements for write-offs/write-downs of loans are set out in Table 1A.

2. Price revaluation of securities U.K.

The adjustment in respect of the price revaluation of securities refers to fluctuations in the valuation of securities that arise because of a change in the price at which securities are recorded or traded. The adjustment includes the changes that occur over time in the value of end-period balance sheet stocks because of changes in the reference value at which securities are recorded, i.e. potential gains/losses. It may also contain valuation changes that arise from transactions in securities i.e. realised gains/losses.

The minimum requirements for price revaluation of securities are set out in Table 1A.

No minimum reporting requirement is established for the liability side of the balance sheet. However, if valuation practices applied by reporting agents to debt securities issued result in changes to their end-period stocks, NCBs are permitted to collect data relating to such changes. Such data are reported as ‘other revaluation’ adjustments.

Table 1A

Monthly revaluation adjustments^a

BALANCE SHEET ITEMS	A. Domestic									B. Other participating Member States									C. Rest of the world	D. Not allocated
		MFIs	Non-MFIs								MFIs	Non-MFIs
		of which credit institutions subject to RRs, ECB and NCBs	General government		Other resident sectors						of which credit institutions subject to RRs, ECB and NCBs	General government		Other resident sectors
			Central Government	Other general government	Total	Other financial intermediaries + financial auxiliaries (S.123 + S.124)	Insurance corporations and pension funds (S.125)	Non-financial corporations (S.11)	Households + non-profit institutions serving households (S.14 + S.15)			Central government	Other general government	Total	Other financial intermediaries + financial auxiliaries (S.123 + S.124)	Insurance corporations and pension funds (S.125)	Non-financial corporations (S.11)	Households + non-profit institutions serving households (S.14 + S.15)
LIABILITIES
8 Currency in circulation
9. Deposits
up to 1 year
over 1 year
9e. Euro
9.1e. Overnight
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
9.x. 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
11. Debt securities issued
11e Euro
up to 1 year																				*
over 1 and up to 2 years																				*
over 2 years																				*
11x. Foreign currencies
up to 1 year																				*
over 1 and up to 2 years																				*
over 2 years																				*
12. Capital and reserves
13. Remaining liabilities
Table 1A. Liabilities

a 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.
b NCBs may request MFIs to report this item on a quarterly basis instead of monthly.
c Sole proprietors/unincorporated partnerships.
BALANCE SHEET ITEMS	A. Domestic										B. Other participating Member States										C. Rest of the world	D. Not allocated
	MFIs	Non-MFIs									MFIs	Non-MFIs
		General goverment	Other resident sectors									General government	Other resident sectors
			Total	Other financial intermediaries + financial auxiliaries (S.123 + S.124)	Insurance corporations and pension funds (S.125)	Non-financial corporations (S.11)	Households + non-profit institutions serving households (S.14 + S.15)						Total	Other financial intermediaries + financial auxiliaries (S.123 + S.124)	Insurance corporations and pension funds (S.125)	Non-financial corporations (S.11)	Households + non-profit institutions serving households (S.14 + S.15)
							Credit for consumption	Lending for house purchase	Other lending								Credit for consumption	Lending for house purchase	Other lending
										of which: SP/UPb										of which: SP/UPc
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
up to 1 year
over 1 year and up to 5 years
over 5 years
of which: syndicated loans	MINIMUM	MINIMUM	MINIMUM			MINIMUM					MINIMUM	MINIMUM	MINIMUM			MINIMUM
2e. of which euro
3. Securities other than shares
of which: over 2 yearsc	MINIMUM	MINIMUM	MINIMUM								MINIMUM	MINIMUM	MINIMUM								MINIMUM
3e. Euro	(no cell)
up to 1 year
over 1 and up to 2 years
over 2 years
3x. Foreign currencies	(no cell)
up to 1 year
over 1 and up to 2 years
over 2 years
4. MMF shares/units
5. Shares and other equity b	MINIMUM		MINIMUM								MINIMUM		MINIMUM								MINIMUM
6. Fixed assets
7. Remaining assets
Table 1A. Assets