Regulation (EC) No 25/2009 of the European Central Bank (repealed)Show full title

1. Introductory Text

2. Article 1. Definitions

3. Article 2. Actual reporting population

4. Article 3. List of MFIs for statistical purposes

5. Article 4. Statistical reporting requirements

6. Article 5. Additional statistical reporting requirements for loan securitisations and other loan transfers

7. Article 6. Timeliness

8. Article 7. Accounting rules for the purposes of statistical reporting

9. Article 8. Derogations

10. Article 9. Minimum standards and national reporting arrangements

11. Article 10. Mergers, divisions and reorganisations

12. Article 11. Use of the reported statistical information for the purpose of minimum reserves

13. Article 12. Verification and compulsory collection

14. Article 13. First reporting

15. Article 14. Repeal

16. Article 15. Final provision

17. Signature

18. 1. ANNEX I

       MONETARY FINANCIAL INSTITUTIONS AND STATISTICAL REPORTING REQUIREMENTS

       1. Introduction

       2. PART 1 Identification of certain MFIs

          1. Section 1: Identification of certain MFIs based on principles of substitutability of deposits

             1. 1.1. Financial institutions other than credit institutions which issue financial instruments...

             2. 1.2. For the purposes both of determining substitutability of deposits and...

          2. Section 2: Principles for identification of MMFs

             1. 2.1. MMFs are defined as those collective investment undertakings (CIUs) the...

             2. 2.2. For the purpose of defining MMFs:

       3. PART 2 Balance sheet (monthly stocks)

          1. 1. Instrument categories

             1. (a) Liabilities

             2. (b) Assets

          2. 2. Breakdown by maturity

             1. (a) Liabilities

             2. (b) Assets

          3. 3. Breakdown by purpose and separate identification of loans to sole...

          4. 4. Breakdown by currency

          5. 5. Breakdown by counterparties sector and residency

             1. 5.1. The compilation of monetary aggregates and counterparts covering the participating...

             2. 5.2. With respect to total deposit liabilities, deposit liabilities with maturity...

             3. 5.3. Certain deposits/loans arising from repos/reverse repos or analogous operations with...

             4. 5.4. Counterparties located in the domestic territory and in the other...

             5. 5.5. In the case of MMF shares/units issued by MFIs of...

       4. PART 3 Balance sheet (quarterly stocks)

       5. PART 4 Non-balance sheet information (annual data)

       6. PART 5 Reporting of revaluation adjustments for the compilation of transactions

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

          2. 2. Price revaluation of securities

       7. PART 6 Reporting requirements for loan securitisations and other loan transfers

          1. 1. Definitions

          2. 2. General requirements

          3. 3. Requirements for reporting net flows of loans securitised or otherwise...

             1. 3.1. For the purposes of Article 5(1), MFIs calculate the items...

             2. 3.2. The items referred to in Section 3.1 are allocated to...

             3. 3.3. The items in Part 1 of Table 5 are, on...

          4. 4. Requirements for reporting the outstanding amounts of loans serviced in...

             1. 4.1. The requirements referred to in Article 5(2) apply irrespective of...

             2. 4.2. With respect to loans serviced for FVCs resident in other...

             3. 4.3. NCBs may collect the data referred to in Article 5(2),...

          5. 5. Reporting requirements for MFIs applying the IAS 39 or similar...

             1. 5.1. MFIs applying the IAS 39 or similar rules report the...

             2. 5.2. MFIs to which the derogation in Article 8(6) applies report...

       8. PART 7 Simplified reporting for small credit institutions

       9. PART 8 Summary

    2. ANNEX II

       CONSOLIDATION PRINCIPLES AND DEFINITIONS

       1. PART 1 Consolidation for statistical purposes within the same national territory

          1. 1. For each participating Member State, the reporting population consists of...

          2. 2. MFIs consolidate for statistical purposes the business of all their...

       2. PART 2 Definitions of instrument categories

          1. 1. This table provides a detailed standard description of the instrument...

          2. 2. Maturity at issue (original maturity) refers to the fixed period...

          3. Table Instrument categories

             1. ASSET CATEGORIES

             2. LIABILITY CATEGORIES

       3. PART 3 Definitions of sectors

          1. Table Definitions of sectors

    3. ANNEX III

       APPLICATION OF MINIMUM RESERVE REQUIREMENTS AND RELATED SPECIAL RULES

       1. PART 1 Minimum reserve requirements for credit institutions: general rules

          1. 1. Cells marked with an * in Table 1 in Annex...

          2. 2. The column ‘of which credit institutions subject to reserve requirements,...

          3. 3. Full reporters may also report positions vis-à-vis ‘MFIs other than...

          4. 4. Small credit institutions in the ‘tail’ report, as a minimum,...

          5. 5. For reporting in accordance with the table below, strict correspondence...

          6. Table Data required for minimum reserves

       2. PART 2 Special rules

          1. Section 1: Statistical reporting on an aggregated basis as a group by credit institutions subject to the ECB's minimum reserve system

             1. 1.1. Subject to the fulfilment of the conditions set out in...

             2. 1.2. If credit institutions have been permitted to hold minimum reserves...

             3. 1.3. If the group of credit institutions as a whole falls...

          2. Section 2: Reserve requirements in the case of mergers involving credit institutions

             1. 2.1. For the purpose of this Annex, the terms ‘merger’, ‘merging...

             2. 2.2. For the maintenance period within which a merger takes effect,...

             3. 2.3. For the consecutive maintenance periods, the reserve requirement of the...

             4. 2.4. Without prejudice to the obligations set out in the previous...

             5. Table Special rules for the calculation of reserve requirements of credit...

    4. ANNEX IV

       MINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATION

       1. Reporting agents must fulfil the following minimum standards to meet...

       2. 1. Minimum standards for transmission:

       3. 2. Minimum standards for accuracy:

       4. 3. Minimum standards for conceptual compliance:

       5. 4. Minimum standards for revisions:

    5. ANNEX V

       CORRELATION TABLE