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Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (recast) (ECB/2013/40)
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a Other financial intermediaries, except insurance corporations and pension funds | ||||||||||||||||||||||||||
b Insurance corporations and pension funds | ||||||||||||||||||||||||||
c Non-financial corporations | ||||||||||||||||||||||||||
d In accordance with Article 4(2) of this Regulation, NCBs may choose to collect these items on a security-by-security basis. | ||||||||||||||||||||||||||
e NCBs may grant a derogation on accrued interest on debt securities issued where the data can be derived or estimated from alternative sources.] | ||||||||||||||||||||||||||
A. Domestic | B. Euro area other than domestic | C. Rest of the World | D. Total | |||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Total | MFIs | Non-MFIs - Total | Total | MFIs | Non-MFIs - Total | Banks | Non-Banks | |||||||||||||||||||
General Gov’t (S.13) | Other resident sectors | General Gov’t (S.13) | Other resident sectors | |||||||||||||||||||||||
Total | Non-MMF investment funds (S.124) | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Non-MMF investment funds (S.124) | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | |||||||||||||||
o/w FVCs | o/w FVCs | |||||||||||||||||||||||||
ASSETS | ||||||||||||||||||||||||||
1 Deposits and loan claims | ||||||||||||||||||||||||||
up to 1 year | ||||||||||||||||||||||||||
over 1 year | ||||||||||||||||||||||||||
2 Securitised loans | ||||||||||||||||||||||||||
2a euro area MFI as originator | ||||||||||||||||||||||||||
up to 1 year | ||||||||||||||||||||||||||
over 1 year and up to 5 years | ||||||||||||||||||||||||||
over 5 years | ||||||||||||||||||||||||||
2b euro area General Government as originator | ||||||||||||||||||||||||||
2c euro area OFI a , non-MMF investment funds and ICPF b as originator | ||||||||||||||||||||||||||
2d euro area NFC c as originator | ||||||||||||||||||||||||||
2e non-euro area originator | ||||||||||||||||||||||||||
3 Debt securities d | ||||||||||||||||||||||||||
up to 1 year | ||||||||||||||||||||||||||
over 1 year and up to 2 years | ||||||||||||||||||||||||||
over 2 years | ||||||||||||||||||||||||||
4 Other securitised assets | ||||||||||||||||||||||||||
4a of which euro area General Government as originator | ||||||||||||||||||||||||||
4b of which euro area NFC as originator | ||||||||||||||||||||||||||
5 Equity and investment fund shares/units | ||||||||||||||||||||||||||
6 Financial derivatives | ||||||||||||||||||||||||||
7 Non-financial assets (including fixed assets) | ||||||||||||||||||||||||||
8 Remaining assets | ||||||||||||||||||||||||||
LIABILITIES | ||||||||||||||||||||||||||
9 Loans and deposits received | ||||||||||||||||||||||||||
up to 1 year | ||||||||||||||||||||||||||
over 1 year | ||||||||||||||||||||||||||
10 Debt securities issued d | ||||||||||||||||||||||||||
up to 1 year | ||||||||||||||||||||||||||
over 1 year and up to 2 years | ||||||||||||||||||||||||||
over 2 years | ||||||||||||||||||||||||||
11 Capital and reserves | ||||||||||||||||||||||||||
12 Financial derivatives | ||||||||||||||||||||||||||
13 Remaining liabilities | ||||||||||||||||||||||||||
13a of which accrued interest on debt securities issued e |
Editorial Information
X1 Substituted by Corrigendum to Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (ECB/2013/40) (Official Journal of the European Union L 297 of 7 November 2013).
Definitions of instrument categories of the assets and liabilities of FVCs
The ESA 2010 provides the standard for sector classification. This table provides a detailed standard description of sectors which NCBs transpose into national categories in accordance with this Regulation. Counterparties located in the territory of the Member States whose currency is the euro are identified according to their sector in accordance with the lists maintained by the European Central Bank (ECB) for statistical purposes, and the guidance for the statistical classification of counterparties provided in the ECB’s ‘Monetary financial institutions and markets statistics sector manual: Guidance for the statistical classification of customers’. Credit institutions located outside Member States whose currency is the euro are referred to as ‘banks’ rather than as MFIs. Similarly, the term ‘non-MFI’ refers only to the euro area. For Member States whose currency is not the euro the term ‘non-banks’ is used.
Definitions of sectors
Financial transactions, in accordance with the ESA 2010, are defined as the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument, i.e. the sum of all financial transactions that occur during the relevant reporting period. A financial transaction between institutional units is a simultaneous creation or liquidation of a financial asset and the counterpart liability, or a change in ownership of a financial asset, or an assumption of a liability. Financial transactions are recorded at transaction values, that is, the values in national currency at which the financial assets and/or liabilities involved are created, liquidated, exchanged or assumed between institutional units, on the basis of commercial considerations. Write-offs/write-downs and valuation changes do not represent financial transactions.
Write-offs/write-downs are defined as the impact of changes in the value of loans recorded on the balance sheet that are caused by the application of write-offs/write-downs of loans. Write-offs/write-downs recognised at the time a loan is sold or transferred to a third party are also included, where identifiable. Write-offs refer to events where the loan is considered to be a worthless asset and is removed from the balance sheet. Write-downs refer to events where it is deemed that the loan will not be fully recovered, and the value of the loan is reduced in the balance sheet.
Reporting agents must fulfil the following minimum standards to meet the European Central Bank’s (ECB’s) statistical reporting requirements.
reporting must be timely and within the deadlines set by the relevant NCB;
statistical reports must take their form and format from the technical reporting requirements set by the relevant NCB;
the contact person(s) within the reporting agent must be identified;
the technical specifications for data transmission to the relevant NCB must be followed.
the statistical information must be correct: all linear constraints must be fulfilled (e.g. assets and liabilities must balance, subtotals must add up to totals);
reporting agents must be able to provide information on the developments implied by the transmitted data;
the statistical information must be complete and must not contain continuous and structural gaps; existing gaps should be acknowledged, explained to the relevant NCB and, where applicable, bridged as soon as possible;
reporting agents must follow the dimensions, rounding policy and decimals set by the relevant NCB for the technical transmission of the data.
the statistical information must comply with the definitions and classifications contained in this Regulation;
in the event of deviations from these definitions and classifications, reporting agents must monitor and quantify the difference between the measure used and the measure compliant with this Regulation on a regular basis;
reporting agents must be able to explain breaks in the data supplied compared with the previous periods’ figures.
The revisions policy and procedures set by the ECB and the relevant NCB must be followed. Revisions deviating from regular revisions must be accompanied by explanatory notes.
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