1. "security-by-security" data collection means the collection of data broken down into individual securities; 2. "position" means the stock amount of securities, the types of which are listed in paragraph 15, owned or held in custody by an actual reporting agent at the end of a reference period, as further defined in Part 4 of Annex II; 3. "institution" has the same meaning as defined in point (3) of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1 ).3a. "parent undertaking" has the same meaning as defined in point (9) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19 ).3b. "subsidiary" means: (a) a subsidiary undertaking as defined in point (10) of Article 2 of Directive 2013/34/EU; (b) any undertaking over which a parent undertaking effectively exercises a dominant influence.
Subsidiaries of subsidiaries shall also be considered to be subsidiaries of the undertaking that is their original parent undertaking; 3c. "financial institution" has the same meaning as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013; 3d. "branch of an insurance corporation" means an unincorporated agency or branch, but not the head office, of an insurance or reinsurance corporation; 4. "banking group" means the undertakings included in the scope of the consolidation of the head of a banking group pursuant to Articles 18(1), 18(4), 18(8), 19(1), 19(3) and Article 23 of Regulation (EU) No 575/2013; 5. "resident" has the same meaning as defined in Article 1(4) of Regulation (EC) No 2533/98; 6. "monetary financial institution" (MFI), "credit institution" (CI) and "money market fund" (MMF) have the same meaning as defined in Article 1 of Regulation (EC) No 25/2009 (ECB/2008/32). The MFI sector comprises CIs and MMFs; 7. "investment fund" (IF) has the same meaning as defined in Article 1 of Regulation (EC) No 958/2007 (ECB/2007/8); 8. "financial vehicle corporation" (FVC) has the same meaning as defined in Article 1(1) of Regulation (EC) No 24/2009 (ECB/2008/30); 8a. "insurance corporation" (IC) has the same meaning as defined in Article 1 of Regulation (EU) No 1374/2014 of the European Central Bank (ECB/2014/50) Regulation (EU) No 1374/2014 of the European Central Bank of 28 November 2014 on statistical reporting requirements for insurance corporations (ECB/2014/50) (OJ L 366, 20.12.2014, p. 36 ).9. "custodian" means an entity belonging to the "financial corporations sector" (S.12 The numbering of categories throughout this Regulation reflects the numbering introduced in Commission proposal COM(2010) 774 final (the proposal for the ESA 2010 Regulation). For further information see Annex II. 10. "head of a banking group" means any of the following: (a) an EU parent institution, within the meaning of point (29) of Article 4(1) of Regulation (EU) No 575/2013, with any reference to a Member State in that definition being understood as a reference to a participating Member State; (b) an EU parent financial holding company within the meaning of point (31) of Article 4(1) of Regulation (EU) No 575/2013, with any reference to a Member State in that definition being understood as a reference to a participating Member State; (c) an EU parent mixed financial holding company within the meaning of point (33) of Article 4(1) of Regulation (EU) No 575/2013, with any reference to a Member State in that definition being understood as a reference to a participating Member State; (d) a central body, within the meaning of Article 10 of Regulation (EU) No 575/2013, in a participating Member State;
11. "head of a reporting group" means the head of a banking group identified by the Governing Council as a reporting group pursuant to Article 2(4); 12. "investor" means any entity or person owning financial instruments; 13. "securities held in custody" means securities which are held and administered by custodians on behalf of investors; 14. "relevant NCB" means the NCB of the euro area Member State in which the reporting agent is resident; 15. "securities" means the following types of securities: (a) "debt securities" (F.3); (b) "listed shares" (F.511); (c) "investment fund shares or units" (F.52);
16. "holdings of securities" means economic ownership of securities, the types of which are listed in paragraph 15; 17. "ISIN code" means the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue (as defined by ISO 6166); 18. "legal entity" means any entity, other than a natural person, that has the status of a legal person under the national law of the country in which the entity is resident, allowing the entity to have legal rights and obligations under the national legal system of that country; 19. "sectoral data" means data reported pursuant to Article 3; 20. "group data" means data reported pursuant to Article 3a; 21. "participating Member State" has the same meaning as defined in Article 1(3) of Regulation (EC) No 2533/98; 22. "client" means a natural or legal person to whom a custodian provides safekeeping and related services, including another custodian; 23. "entity-by-entity basis" means the reported data refers to the holdings of securities of each individual legal entity of a banking group, i.e. the parent undertaking and each of its subsidiaries; 24. "group basis" means the reported data includes information on the holdings of securities of the banking group as a whole.
Regulation (EU) No 1011/2012 of the European Central Bank of 17 October 2012 concerning statistics on holdings of securities (ECB/2012/24)
Modified by
- Regulation (EU) 2015/730 of the European Central Bankof 16 April 2015amending Regulation (EU) No 1011/2012 concerning statistics on holdings of securities (ECB/2012/24) (ECB/2015/18), 32015R0730, May 7, 2015
- Regulation (EU) 2016/1384 of the European Central Bankof 2 August 2016amending Regulation (EU) No 1011/2012 (ECB/2012/24) concerning statistics on holdings of securities (ECB/2016/22), 32016R1384, August 17, 2016
- Regulation (EU) 2018/318 of the European Central Bankof 22 February 2018amending Regulation (EU) No 1011/2012 concerning statistics on holdings of securities (ECB/2018/7), 32018R0318, March 5, 2018
(a) Sectoral data reporting agents shall be resident MFIs, IFs, FVCs, ICs and custodians. (b) Group data reporting agents shall be: (i) heads of banking groups; and (ii) institutions or financial institutions established in participating Member States and which are not part of a banking group;
where they have been identified by the Governing Council pursuant to paragraph 4 as part of the actual reporting population, and notified of their reporting obligations pursuant to paragraph 5.
(a) ICs incorporated and resident in the territory of the relevant euro area Member State, including subsidiaries whose parent entities are located outside that territory; (b) branches of ICs specified in point (a) that are resident outside the territory of the relevant euro area Member State; (c) branches of ICs that are resident in the territory of the relevant euro area Member State but whose head office is outside the EEA.
(a) greater than 0,5 % of the total consolidated balance sheet assets of the Union banking groups (hereinafter the "0,5 % threshold"), according to the most recent data available to the ECB, i.e.: (i) data with reference to the end of December of the calendar year preceding notification pursuant to paragraph 5 or, if unavailable (ii) data with reference to the end of December of the previous year;
or (b) equal to or below the 0,5 % threshold, provided that the group data reporting agent meets certain quantitative or qualitative criteria that attest to its importance for the stability and functioning of the financial system in the euro area, e.g. by virtue of its interconnectedness with other financial institutions in the euro area, cross-jurisdictional activity, lack of substitutability, complexity of the corporate structure, or direct supervision by the ECB; and/or individual euro area Member States, e.g. by virtue of the relative importance of the group data reporting agent within a particular segment of the banking services market in one or more euro area Member States, or direct supervision by the ECB.
(a) securities they hold in custody for resident clients that do not report their own holdings pursuant to paragraph 1, in accordance with Part 3 of Chapter 1 of Annex I; (b) securities they hold in custody for non-financial clients resident in other euro area Member States, in accordance with Part 4 of Chapter 1 of Annex I; (c) securities issued by euro area entities they hold in custody for clients resident in non-euro area Member States and for clients resident outside the Union, in accordance with Part 5 of Chapter 1 of Annex I.
(a) data contained in quantitative reporting templates for supervisory reporting transmitted to NCBs by NCAs, whether the NCB and the NCA are separately established or integrated within the same institution, in accordance with the terms of the cooperation arrangements between the two bodies; or (b) data contained in quantitative reporting templates for supervisory reporting, as transmitted by reporting agents directly and simultaneously to an NCB and an NCA.
(a) in euro area Member States with total holdings of securities with an ISIN code by resident investors which at market value are lower than or equal to EUR 40 billion: (i) NCBs may grant derogations to MFIs, IFs, FVCs, ICs and custodians from the reporting requirements set out in Article 3(1), provided that in terms of positions the combined contribution per sector or sub-sector of exempted MFIs, IFs, FVCs, ICs and custodians to the national holdings of MFIs, IFs, FVCs, ICs and custodians, respectively, does not exceed 40 %. FVCs that do not report security-by-security data in accordance with Regulation (EC) No 24/2009 (ECB/2008/30) shall have the right, in accordance with the instructions of their relevant NCBs, to exceed this threshold for the first two years after the start of reporting under this Regulation; (ii) NCBs may grant derogations to custodians from the reporting requirements set out in Article 3(2)(a), provided that in terms of positions the combined contribution of exempted custodians to the national amount of securities held in custody does not exceed 40 %;
(b) in euro area Member States with total holdings of securities with an ISIN code by resident investors which at market value are higher than EUR 40 billion: (i) NCBs may grant derogations to MFIs, IFs, FVCs, ICs and custodians from the reporting requirements set out in Article 3(1), provided that in terms of positions the combined contribution per sector or sub-sector of exempted MFIs, IFs, FVCs, ICs and custodians to the national holdings of MFIs, IFs, FVCs, ICs and custodians, respectively, does not exceed 5 %; (ii) NCBs may grant derogations to custodians from the reporting requirements set out in Article 3(2)(a), provided that in terms of positions the combined contribution of exempted custodians to the national amount of securities held in custody does not exceed 5 %;
(c) NCBs shall consult the ECB on the use of information to identify total holdings of securities at market value necessary to grant derogations under this paragraph.
(a) NCBs may grant derogations to ICs on the basis of total holdings of securities with an ISIN code held by ICs, provided that the combined contribution held by exempted ICs to the total amount of securities in the relevant euro area Member State in terms of positions does not exceed 5 %; or (b) NCBs may grant derogations to ICs on the basis of total holdings of securities with an ISIN code held by ICs, provided that: (i) the combined contribution held by exempted ICs to the total amount of securities in the relevant euro area Member State in terms of positions does not exceed 20 %; and (ii) the data directly reported by ICs in accordance with Article 3(1) and the data reported by custodians in reference to the holdings by ICs not subject to direct reporting, together cover, on a security-by-security basis, 95 % or more of the total of ICs holdings of securities with an ISIN code, in each euro area Member State.
(a) NCBs may fully or partly exempt custodians from the reporting requirements set out in Article 3(2)(a), provided that the data referred to in Article 3(2)(a) can be derived from other statistical or supervisory data sources, in accordance with the minimum statistical standards specified in Annex III. In addition the following applies: (i) in Member States for which the derogations under paragraph 1(a) apply, and in which the data referred to in Article 3(2)(a) are directly reported by investors, such data shall cover as a minimum on a security-by-security basis 60 % of the amount of securities referred to in Article 3(2)(a); (ii) in Member States for which the derogations under paragraph 1(b) apply, and in which the data referred to in Article 3(2)(a) are directly reported by investors, such data shall cover as a minimum on a security-by-security basis 75 % of the amount of securities referred to in Article 3(2)(a).
(b) NCBs may partially or fully exempt from the reporting requirements set out in Article 3(2)(b) and (c) custodians holding, for all non-resident clients, a total amount of securities that is below EUR 10 billion. (c) NCBs may fully or partly exempt custodians from the reporting requirements set out in Article 3(2a), provided that the data directly reported by ICs in accordance with Article 3(1) and the data reported by custodians in reference to the holdings by ICs not subject to direct reporting together cover, on a security-by-security basis, 95 % or more of the total of ICs holdings of securities with an ISIN code, in each euro area Member State.
(a) NCBs may allow heads of reporting groups to report on a security-by-security basis statistical information covering 95 % of the amount of securities with an ISIN code held by their group, in accordance with the requirements of this Regulation, provided that the remaining 5 % of securities held by the group are not issued by one single issuer; (b) NCBs may request heads of reporting groups to provide further information on the type of securities excluded from reporting under point (a).
(a) the relevant NCB or the ECB, as applicable, may allow group data reporting agents to report on a security-by-security basis statistical information covering 95 % of the amount of securities held by them or their group, in accordance with this Regulation, provided that the remaining 5 % of securities held by the group was not issued by a single issuer; (b) the relevant NCB or the ECB, as applicable, may request group data reporting agents to provide further information on the types of securities for which a derogation is granted under point (a).
(a) quarterly security-by-security sectoral data in accordance with paragraphs (1), (2), (2a) and (5) of Article 3 by 18.00 CET on the 70th calendar day following the end of the quarter to which the data relate; or (b) monthly security-by-security sectoral data in accordance with Article 3(5) and Part 1 of Chapter 1 of Annex I, in accordance with (i) or (ii) below: (i) on a quarterly basis for the 3 months of the reference quarter, by 18.00 CET on the 63rd calendar day following the end of the quarter to which the data relate; or (ii) on a monthly basis for each month of the reference quarter, by 18.00 CET on the 63rd calendar day following the end of the month to which the data relate.
(a) on a monthly or quarterly basis, monthly or quarterly security-by-security financial transactions and, where requested by the relevant NCB, other changes in volume for the reference month or quarter; or (b) on a monthly or quarterly basis, monthly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference month or for the three months of the reference quarter.
(a) on a quarterly basis, quarterly security-by-security financial transactions and, where requested by the relevant NCB, other changes in volume for the reference quarter; or (b) on a monthly or quarterly basis, monthly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference month or for the three months of the reference quarter; or (c) on a quarterly basis, quarterly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference quarter.
(a) data for fields 1 and 2 are reported; (b) data are reported in accordance with either point (i) or (ii) as follows: (i) if MFIs, IFs, FVCs, ICs and custodians report security-by-security financial transactions, data for fields 5 and, where requested by the relevant NCB, 6 are reported; or (ii) if MFIs, IFs, FVCs, ICs and custodians do not report security-by-security financial transactions, data for field 6, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 | Market value |
| 4 | Portfolio investment or direct investment |
| 5 | Financial transactions |
| 6 | Other changes in volume at nominal value |
| 7 | Other changes in volume at market value |
| 8 | Security issued by the holder |
(a) data for fields 1, 2, and 3 are reported; (b) data are reported in accordance with either point (i) or (ii) as follows: (i) if custodians report security-by-security financial transactions, data for fields 6 and, where requested by the relevant NCB, 7 are reported; or (ii) if custodians do not report security-by-security financial transactions, data for field 7, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 |
|
| 4 | Market value |
| 5 | Portfolio investment or direct investment |
| 6 | Financial transactions |
| 7 | Other changes in volume at nominal value |
| 8 | Other changes in volume at market value |
| 9 | Client institution |
| 10 | Client institution is subject to direct reporting |
(a) data for fields 1, 2, 3 and 4 are reported; (b) data for field 7, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 |
|
| 4 | Country of the client |
| 5 | Market value |
| 6 | Portfolio investment or direct investment |
| 7 | Other changes in volume at nominal value |
| 8 | Other changes in volume at market value |
| 9 | Financial transactions |
(a) data for fields 1, 2, 3, and 4 are reported; (b) data for field 7, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 |
|
| 4 | Country of the client |
| 5 | Market value |
| 6 | Portfolio investment or direct investment |
| 7 | Other changes in volume at nominal value |
| 8 | Other changes in volume at market value |
| 9 | Financial transactions |
(a) holdings of securities for the group as a whole; or (b) holdings of securities by entities of the group resident in the country where the head is located separately from the holdings of securities by entities of the group non-resident in the country where the head is located; or (c) holdings of securities separately by each entity of the group.
(a) data for fields 1 and 2 are reported; (b) data under (a) are reported in accordance with one of the following options: (i) aggregated for the whole group; or (ii) separately for resident and for non-resident entities of the group. In this case data for field 4 are also reported; or (iii) separately by each entity of the group. In this case, data for field 5 are also reported.
| Field | Description | Alternative reporting options | ||
|---|---|---|---|---|
| 1 | ISIN code | |||
| 2 | Number of units or aggregated nominal value | |||
| 2b | Quotation basis | |||
| 3 | Market value | |||
| 4 | Resident entities/non-resident entities | |||
| 5 | Entity of the group | |||
| 6 | Issuer is part of the reporting group | |||
(a) For investors reporting data on their holdings of securities, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 13, and either for field 14 or for fields 15 and 16, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 13, and either data for field 14 or for fields 15 and 16, over the reference quarter or month.
The relevant NCB may request the MFIs to also report data in field 17. Data to be reported by investors reporting data on their holdings of securities For aggregated data: number of units or aggregated nominal value having the same price value (see field 4). Where available, "central government" (S.1311), "state government" (S.1312), "local government" (S.1313) and "social security funds" (S.1314) sub-sectors are reported separately identified. Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value 3 Reporting basis 4 Price value 5 Market value 6 Instrument: Short-term debt securities (F.31) Long-term debt securities (F.32) Listed shares (F.511) Money market funds (MMF) shares or units (F.521) Non-MMF investment fund shares or units (F.522)
7 Sector or sub-sector of investors reporting data on own holdings of securities: Central bank (S.121) Deposit-taking corporations except central bank (S.122) Money market funds (S.123) Investment funds except money market funds (S.124) Financial vehicle corporations engaged in securitisation transactions Insurance corporations (S.128)
8 Sector or sub-sector of the issuer: Central bank (S.121) Deposit-taking corporations except central bank (S.122) Money market funds (S.123) Investment funds except money market funds (S.124) Other financial intermediaries, except insurance corporations and pension funds (S.125) Financial auxiliaries (S.126) Captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) General government (S.13) Households (S.14) Non-profit institutions serving households (S.15)
9 Portfolio investment or direct investment 10 Country breakdown of issuer 11 Security currency of denomination 12 Issue date 13 Maturity date 14 Financial transactions 15 Revaluation adjustments 16 Other changes in volume 17 Security issued by the holder (b) For custodians reporting data on securities that they hold for resident financial clients not required to report their holdings of securities and for non-financial clients, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 14, and either for field 15 or for fields 16 and 17, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 14, and either data for field 15 or for fields 16 and 17, over the reference quarter or month.
Custodians reporting the holdings of ICs in accordance with Article 3(2a) must also report data for fields 18 or 19. Data to be reported by custodians For aggregated data: number of units or aggregated nominal value having the same price value (see field 4). Where available, "central government" (S.1311), "state government" (S.1312), "local government" (S.1313) and "social security funds" (S.1314) sub-sectors are reported separately identified. Where available, "households" (S.14) and "non-profit institutions serving households" (S.15) sub-sectors are reported separately identified. Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value 3 Reporting basis 4 Price value 5 Market value 6 Instrument: Short-term debt securities (F.31) Long-term debt securities (F.32) Listed shares (F.511) Money market funds (MMF) shares or units (F.521) Non-MMF investment fund shares or units (F.522)
7 Sector or sub-sector of the clients reported by custodians: Insurance corporations (S.128) Pension funds (S.129) Other financial intermediaries, except insurance corporations and pension funds (S.125), financial auxiliaries (S.126) and captive financial institutions and money lenders (S.127), excluding financial vehicle corporations engaged in securitisation transactions Non-financial corporations (S.11) General government (S.13) Households and non-profit institutions serving households (S.14+S.15)
8 Sector or sub-sector of the issuer: Central bank (S.121) Deposit-taking corporations except central bank (S.122) Money market funds (S.123) Investment funds except money market funds (S.124) Other financial intermediaries, except insurance corporations and pension funds (S.125) Financial auxiliaries (S.126) Captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) General government (S.13) Households (S.14) Non-profit institutions serving households (S.15)
9 Portfolio investment or direct investment 10 Country breakdown of investor 11 Country breakdown of issuer 12 Security currency of denomination 13 Issue date 14 Maturity date 15 Financial transactions 16 Revaluation adjustments 17 Other changes in volume 18 Client institution 19 Client institution is subject to direct reporting
(a) if ICs report security-by-security data, data for fields 1, 2 and 4 are reported; (b) the relevant NCB may require financial investors belonging to the ICs to also report data for fields 2b and 3; (c) if ICs report aggregated data, data for fields 3 and 4 to 8 are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 | Market value |
| 4 | Geographical breakdown of the holder (individual EEA countries, non-EEA countries) |
| 5 |
|
| 6 |
|
| 7 | Country breakdown of issuer |
| 8 | Security currency of denomination |
(a) data for fields 1 to 8 and 12 to 30 are reported; (b) data for fields 31 to 33 and 35 to 37 are reported, if the Internal Ratings Based (IRB) approach for regulatory capital calculation is applied or if the data is available by other means; (c) data for fields 34 to 37 are reported, if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means;
| Field | Description | |
|---|---|---|
| 1 | Holder identifier code | E |
| 2 | Legal Entity Identifier (LEI) of the holder | E |
| 3 | Name of the holder | E |
| 4 | Country of the holder | E |
| 5 | Sector of the holder | E |
| 6 | Identifier code of the immediate parent of the holder | E |
| 7 | ISIN code | E |
| 8 | Number of units or aggregated nominal value | E |
| 9 | Reporting basis | E |
| 10 | Market value | E |
| 11 | Issuer is part of the reporting group (prudential scope) | G |
| 12 | Issuer is part of the reporting group (accounting scope) | G |
| 13 | Status of forbearance and renegotiation | G |
| 14 | Date of the forbearance and renegotiation status | G |
| 15 | Performing status of the instrument | G |
| 16 | Date of the performing status of the instrument | G |
| 17 | Default status of the issuer | G |
| 18 | Date of default status of the issuer | G |
| 19 | Default status of the instrument | G |
| 20 | Date of default status of the instrument | G |
| 21 | Accounting standard | G and E |
| 22 | Carrying amount | E |
| 23 | Type of Impairment | E |
| 24 | Impairment assessment method | E |
| 25 | Accumulated impairment amount | E |
| 26 | Sources of encumbrance | E |
| 27 | Accounting classification of instruments | E |
| 28 | Prudential portfolio | E |
| 29 | Accumulated changes in fair value due to credit risk | E |
| 30 | Cumulative recoveries since default | E |
| 31 | Probability of default (PD) of the issuer | G |
| 32 | Loss given default (LGD) in downturns | G |
| 33 | LGD in normal economic times | G |
| 34 | Risk-weight | G |
| 35 | Exposure Value (also referred to as Exposure at default) | E |
| 36 | Capital calculation approach for prudential purposes | E |
| 37 | Exposure class | E |
(a) data for fields 1 to 7, 11 and 13 to 52 are reported on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; (b) data for fields 53 to 55 and 57 to 59 are reported, if the IRB approach for regulatory capital calculation is applied or if the data is available by other means; (c) data for fields 56 to 59 are reported, if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means.
| Field | Description | |
|---|---|---|
| 1 | Holder identifier code | E |
| 2 | LEI of the holder | E |
| 3 | Name of the holder | E |
| 4 | Country of the holder | E |
| 5 | Sector of the holder | E |
| 6 | Identifier code of the immediate parent of the holder | E |
| 7 | Security identifier code (NCB identification number, CUSIP, SEDOL, other) | E |
| 8 | Number of units or aggregated nominal value | E |
| 9 | Reporting basis | E |
| 10 | Price value | E |
| 11 | Market value | E |
| 12 | Issuer is part of the reporting group (prudential scope) | G |
| 13 | Issuer is part of the reporting group (accounting scope) | G |
| 14 |
| E |
| 15 | Security currency of denomination | E |
| 16 | Issue date | E |
| 17 | Maturity date | E |
| 18 | Primary asset classification | E |
| 19 | Asset securitisation type | E |
| 20 | Security status | E |
| 21 | Security status date | E |
| 22 | Arrears for the instrument | E |
| 23 | Date of arrears for the instrument | E |
| 24 | Instrument seniority type | E |
| 25 | Collateral geographical location | E |
| 26 | Guarantor identifier code | E |
| 27 | Issuer identifier code | E |
| 28 | LEI of the issuer | E |
| 29 | Name of the issuer | E |
| 30 | Country breakdown of the issuer | E |
| 31 |
| E |
| 32 | NACE sector of the issuer | E |
| 33 | Entity status | E |
| 34 | Entity status date | E |
| 35 | Status of forbearance and renegotiation | G |
| 36 | Date of the forbearance and renegotiation status | G |
| 37 | Performing status of the instrument | G |
| 38 | Date of the performing status of the instrument | G |
| 39 | Default status of the issuer | G |
| 40 | Date of default status of the issuer | G |
| 41 | Default status of the instrument | G |
| 42 | Date of default status of the instrument | G |
| 43 | Accounting standard | G and E |
| 44 | Carrying amount | E |
| 45 | Type of Impairment | E |
| 46 | Impairment assessment method | E |
| 47 | Accumulated impairment amount | E |
| 48 | Sources of encumbrance | E |
| 49 | Accounting classification of instruments | E |
| 50 | Prudential portfolio | E |
| 51 | Accumulated changes in fair value due to credit risk | E |
| 52 | Cumulative recoveries since default | E |
| 53 | PD of the issuer | G |
| 54 | LGD in downturns | G |
| 55 | LGD in normal economic times | G |
| 56 | Risk-weight | G |
| 57 | Exposure Value (also referred to as Exposure at default) | E |
| 58 | Capital calculation approach for prudential purposes | E |
| 59 | Exposure class | E |
| Category | Description of main features |
|---|---|
| |
| Debt securities whose original maturity is one year or less, and debt securities repayable on demand of the creditor. | |
| Debt securities whose original maturity is more than one year, or of no stated maturity. | |
| Listed shares are equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available. | |
| Sector | Definition |
|---|---|
| The sector non-financial corporations (S.11) consists of institutional units which are independent legal entities and market producers, and whose principal activity is the production of goods and non-financial services. This sector also includes non-financial quasi-corporations. | |
| The sub-sector the central bank (S.121) consists of all financial corporations and quasi-corporations whose principal function is to issue currency, to maintain the internal and external value of the currency and to hold all or part of the international reserves of the country. | |
| The sub-sector deposit-taking corporations except the central bank (S.122) includes all financial corporations and quasi-corporations, except those classified in the central bank and in the MMF sub-sectors, which are principally engaged in financial intermediation and whose business is to receive deposits and/or close substitutes for deposits from institutional units, i.e. not only from MFIs, and, for their own account, to grant loans and/or to make investments in securities. | |
| The sub-sector non-MMF investment funds (S.124) consists of all collective investment schemes, except those classified in the MMF sub-sector, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units which are not close substitutes for deposits and, on their own account, to make investments primarily in financial assets other than short-term financial assets and in non-financial assets (usually real estate). Non-MMF investment funds cover investment trusts, unit trusts and other collective investment schemes whose investment fund shares or units are not seen as close substitutes for deposits. | |
| The sub-sector other financial intermediaries, except insurance corporations and pension funds (S.125) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits, or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from institutional units. | |
| Financial vehicle corporations (FVCs) are undertakings carrying out securitisation transactions. FVCs that satisfy the criteria of an institutional unit are classified in S.125, otherwise they are treated as an integral part of the parent. | |
| The sub-sector financial auxiliaries (S.126) consists of all financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves. | |
| The sub-sector captive financial institutions and money lenders (S.127) consists of all financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets. | |
| The sub-sector insurance corporations (S.128) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks, mainly in the form of direct insurance or reinsurance. | |
| The sub-sector pension funds (S.129) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability. | |
| The sector households (S.14) consists of individuals or groups of individuals as consumers and as entrepreneurs producing market goods and non-financial and financial services (market producers) provided that the production of goods and services is not by separate entities treated as quasi-corporations. It also includes individuals or groups of individuals as producers of goods and non-financial services for exclusively own final use. | |
| The sector non-profit institutions serving households (S.15) consists of non-profit institutions which are separate legal entities, which serve households and are private non-market producers. Their principal resources are voluntary contributions in cash or in kind from households in their capacity as consumers, from payments made by general governments and from property income. |
Price revaluations include changes in the value of end-period positions that occur in the reference period because of changes in the reference value at which they are recorded, i.e. holding gains or losses. They also include changes in financial claims resulting from write-downs that reflect the actual market values of tradable financial claims. Exchange rate revaluations refer to movements in exchange rates against the euro that occur between end-period reporting dates, which give rise to changes in the value of foreign currency securities expressed in euro.
| Field | Description |
|---|---|
| Security identification number | A code that uniquely identifies a security. It is the ISIN code if this has been assigned to the security, or another security identification number. |
| Positions at nominal value (in nominal currency or euro or positions in number of shares or units) | Number of units of a security, or aggregated nominal amount if the security is traded in amounts rather than in units, excluding the accrued interest. |
| Positions at market value | Amount held of a security at the price quoted in the market in euro. The relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), the ECB must in principle require accrued interest to be reported either under this position or separately. However, the relevant NCBs, or the ECB, as applicable, may at their discretion require data excluding accrued interest. |
| Other changes in volume (nominal value) | Other changes in the volume of the security held, at nominal value in nominal currency/unit or euro. |
| Other changes in volume (market value) | Other changes in the volume of the security held, at market value in euro. |
| Financial transactions | The sum of purchases minus sales of a security, recorded at transaction value in euro. |
| Portfolio investment or direct investment | The function of the investment according to the classification of balance of payments statistics |
| Price value | Price of the security at the end of the reference period. |
| Reporting basis | Indicates whether the security is quoted in percentage or in units. |
| Revaluation adjustments | Price and exchange rate revaluations, as referred to in Part 3. |
| Security currency of denomination | The International Standards Organisation code, or equivalent, of the currency used to express the price and/or the amount of the security. |
| Issue date | |
| Maturity date | Date on which the debt instrument is actually redeemed. |
| Security issued by the holder | Indicates whether the security was issued by the holder. |
| Primary asset classification | Classification of the instrument. |
| Asset securitisation type | Type of asset provided as security. |
| Security status | Supplementary attribute that indicates the status of the security, it may indicate whether the instrument is alive or not e.g. defaulted, matured or redeemed early. |
| Security status date | The date on which a security status as reported under "Security status" came into effect. |
| Arrears for the instrument | Aggregate amount of principal, interest and any fee payment outstanding at the reference date, which is contractually due and has not been paid (past due). This amount is always to be reported. The figure "0" is to be reported if the instrument was not past due on the reference date. |
| Date of arrears for the instrument | The date on which the instrument became past due in accordance with Part 2.48 of Annex V to Commission Implementing Regulation (EU) No 680/2014 |
| Instrument seniority type | Instrument seniority type indicates whether the instrument is guaranteed or not, its rank level and whether it is secured or not. |
| Collateral geographical location | Geographical allocation of the collateral. |
| Guarantor identifier code | A standard code, agreed with the relevant NCB or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies a guarantor, and information on the identifier type of the code that is used, e.g. legal entity identifier, EU identifier or national identifier. |
| Field | Description |
|---|---|
| Legal entity identifier | A reference code in line with the International Organisation for Standardisation's (ISO) 17442 standard, which is assigned to a legal entity requiring a legal entity identifier (LEI). The LEI code enables the unique identification globally of entities requiring a LEI. |
| EU identifier | EU identifier means a commonly used identification code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, which enables the unambiguous identification of any entity within the EU. |
| National identifier | National identifier means a commonly used identification code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, which enables the unambiguous identification of any entity within its country of residency. |
| Prudential scope of consolidation | Prudential scope of consolidation refers to the consolidation scope as defined in Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013. |
| International Financial Reporting Standards | International Financial Reporting Standards (IFRS) as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council |
| Accounting scope of consolidation | Accounting scope of consolidation refers to the scope of the consolidation for financial reporting according to the IFRS or, if this is inapplicable, to any other national or international standards that apply to the actual reporting agents. |
| NACE classification | |
| IRB approach | Internal Ratings Based (IRB) approach to calculate the risk-weighted exposure amounts in accordance with Regulation (EU) No 575/2013. |
| Level of reporting | Level of reporting refers to whether data is reported on an entity-by-entity basis or on a group basis as defined in points 23 and 24 of Article 1. Harmonised accounting and consolidation principles should be applied, in agreement with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB to the data reported at entity level, i.e. information on entity level should follow the accounting and risk calculation principles of the group to the extent possible. |
| Reference date | The last date of the reference period to which the data relates i.e. the end of the quarter in accordance with Article 6a. |
| Field | Description |
|---|---|
| Holder identifier code | A standard code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies the holder and information on the identifier type of the code that is used, e.g. EU identifier or national identifier. |
| Identifier code of the immediate parent of the holder | A standard code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies the immediate legal entity that the holder is a legally dependant part of and information on the identifier type of the code that is used, e.g. legal entity identifier, EU identifier or national identifier. |
| Issuer is part of the reporting group (prudential scope) | Indicates that the security was issued by an entity of the same group in line with the prudential scope of consolidation. |
| Issuer is part of the reporting group (accounting scope) | Indicates that the security was issued by an entity of the same group in line with the accounting scope of consolidation. |
| Field | Description |
|---|---|
| Issuer identifier code | A standard code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies an issuer and information on the identifier type of the code that is used, e.g. EU identifier or national identifier. |
| Entity status | Supplementary attribute to cover information on the status of the issuing entity, including the default status and information on the reasons why the entity may be in default in accordance with Article 178 of Regulation (EU) No 575/2013), and any other information on the issuing entity's status, such as whether it has merged, been acquired etc. |
| Entity status date | The date on which the entity changed status. |
| Field | Description |
|---|---|
| Status of forbearance and renegotiation | Identification of forborne and renegotiated instruments. |
| Date of the forbearance and renegotiation status | The date on which a forbearance or renegotiation status as reported under status of forbearance and renegotiation came into effect. |
| Performing status of the instrument | Identification of non-performing instruments in accordance with Implementing Regulation (EU) No 680/2014. |
| Date of the performing status of the instrument | The date on which the performing status as reported in performing status of the instrument came into effect or changed. |
| Default status of the issuer | Identification of the default status of the issuer in accordance with Article 178 of Regulation (EU) No 575/2013. |
| Date of default status of the issuer | The date on which the default status as reported under the "default status of the issuer" came into effect or changed. |
| Default status of the instrument | Identification of the default status of the instrument in accordance with Article 178 of Regulation (EU) No 575/2013. |
| Date of default status of the instrument | The date on which the default status as reported under the "default status of the instrument" came into effect or changed. |
| Accounting standard | Accounting standard used by the reporting agent. |
| Carrying amount | The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014. |
| Type of impairment | Type of impairment in accordance with the applied accounting standards. |
| Impairment assessment method | The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. A distinction is made between collective and individual methods. |
| Accumulated impairment amount | The amount of loss allowances that are held against or are allocated to the instrument on the reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. |
| Sources of encumbrance | Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn. |
| Accounting classification of instruments | Accounting portfolio where the instrument is recorded in accordance with the accounting standard applied by the reporting agent. |
| Prudential portfolio | Classification of trading book and non-trading book exposures. Instruments in the trading book as defined in point (86) of Article 4(1) of Regulation (EU) No 575/2013. |
| Accumulated changes in fair value due to credit risk | Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. |
| Cumulative recoveries since default | The total amount recovered since the date of default. |
| Probability of default of the issuer | The issuer's probability of default over 1 year determined in accordance with Articles 160, 163, 179 and 180 of Regulation (EU) No 575/2013. |
| Loss given default in downturns | The ratio of the amount that could be lost on an exposure during economic downturns due to a default over a 1-year period to the amount that would be outstanding at default, in accordance with Article 181 of Regulation (EU) No 575/2013. |
| Loss given default in normal economic times | The ratio of the amount that could be lost on an exposure in normal economic conditions due to a default over a 1-year period to the amount that would be outstanding at default. |
| Risk-weight | Risk-weights associated with the exposure, in accordance with Regulation (EU) No 575/2013. |
| Exposure value (also referred to as Exposure at default) | Exposure value after credit risk mitigation and credit conversion factors in accordance with Implementing Regulation (EU) No 680/2014. |
| Capital calculation approach for prudential purposes | Identification of the approach used to calculate the risk-weighted exposure amounts for the purposes of points (a) and (f) of Article 92(3) of Regulation (EU) No 575/2013. |
| Exposure class | Exposure class as defined in accordance with Regulation (EU) No 575/2013. |
(a) reporting to the relevant national central bank (NCB) and, where group data is reported to the ECB pursuant to Article 3a(5), the ECB must be timely and within the deadlines set by the relevant NCB or the ECB, as applicable; (b) statistical reports must take their form and format from the technical reporting requirements set by the relevant NCB or the ECB, as applicable; (c) the contact persons within the actual reporting agent must be identified; (d) the technical specifications for data transmission to the relevant NCB or, the ECB, as applicable, must be followed.
(a) all linear constraints must be fulfilled where applicable (e.g. subtotals must add up to totals); (b) actual reporting agents must be able to provide information on the developments implied by the data supplied; (c) the statistical information must be complete; (d) actual reporting agents must follow the dimensions and decimals set by the relevant NCB, or where group data is reported to the ECB pursuant to Article 3a(5), by the ECB for the technical transmission of the data; (e) actual reporting agents must follow the rounding policy set by the relevant NCB or, where group data is reported to the ECB pursuant to Article 3a(5), by the ECB for the technical transmission of the data.
(a) the statistical information must comply with the definitions and classifications contained in this Regulation; (b) in the event of deviations from these definitions and classifications, where applicable actual reporting agents must monitor on a regular basis and quantify the difference between the measure used and the measure contained in this Regulation; (c) actual reporting agents must be able to explain breaks in the data supplied compared with the previous periods' figures.
1. "security-by-security" data collection means the collection of data broken down into individual securities; 2. "position" means the stock amount of securities, the types of which are listed in paragraph 15, owned or held in custody by an actual reporting agent at the end of a reference period, as further defined in Part 4 of Annex II; 3. "institution" has the same meaning as defined in point (3) of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1 ).3a. "parent undertaking" has the same meaning as defined in point (9) of Article 2 of Directive 2013/34/EU of the European Parliament and of the Council Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19 ).3b. "subsidiary" means: (a) a subsidiary undertaking as defined in point (10) of Article 2 of Directive 2013/34/EU; (b) any undertaking over which a parent undertaking effectively exercises a dominant influence.
Subsidiaries of subsidiaries shall also be considered to be subsidiaries of the undertaking that is their original parent undertaking; 3c. "financial institution" has the same meaning as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013; 3d. "branch of an insurance corporation" means an unincorporated agency or branch, but not the head office, of an insurance or reinsurance corporation; 4. "banking group" means the undertakings included in the scope of the consolidation of the head of a banking group pursuant to Articles 18(1), 18(4), 18(8), 19(1), 19(3) and Article 23 of Regulation (EU) No 575/2013; 5. "resident" has the same meaning as defined in Article 1(4) of Regulation (EC) No 2533/98; 6. "monetary financial institution" (MFI), "credit institution" (CI) and "money market fund" (MMF) have the same meaning as defined in Article 1 of Regulation (EC) No 25/2009 (ECB/2008/32). The MFI sector comprises CIs and MMFs; 7. "investment fund" (IF) has the same meaning as defined in Article 1 of Regulation (EC) No 958/2007 (ECB/2007/8); 8. "financial vehicle corporation" (FVC) has the same meaning as defined in Article 1(1) of Regulation (EC) No 24/2009 (ECB/2008/30); 8a. "insurance corporation" (IC) has the same meaning as defined in Article 1 of Regulation (EU) No 1374/2014 of the European Central Bank (ECB/2014/50) Regulation (EU) No 1374/2014 of the European Central Bank of 28 November 2014 on statistical reporting requirements for insurance corporations (ECB/2014/50) (OJ L 366, 20.12.2014, p. 36 ).9. "custodian" means an entity belonging to the "financial corporations sector" (S.12 The numbering of categories throughout this Regulation reflects the numbering introduced in Commission proposal COM(2010) 774 final (the proposal for the ESA 2010 Regulation). For further information see Annex II. 10. "head of a banking group" means any of the following: (a) an EU parent institution, within the meaning of point (29) of Article 4(1) of Regulation (EU) No 575/2013, with any reference to a Member State in that definition being understood as a reference to a participating Member State; (b) an EU parent financial holding company within the meaning of point (31) of Article 4(1) of Regulation (EU) No 575/2013, with any reference to a Member State in that definition being understood as a reference to a participating Member State; (c) an EU parent mixed financial holding company within the meaning of point (33) of Article 4(1) of Regulation (EU) No 575/2013, with any reference to a Member State in that definition being understood as a reference to a participating Member State; (d) a central body, within the meaning of Article 10 of Regulation (EU) No 575/2013, in a participating Member State;
11. "head of a reporting group" means the head of a banking group identified by the Governing Council as a reporting group pursuant to Article 2(4); 12. "investor" means any entity or person owning financial instruments; 13. "securities held in custody" means securities which are held and administered by custodians on behalf of investors; 14. "relevant NCB" means the NCB of the euro area Member State in which the reporting agent is resident; 15. "securities" means the following types of securities: (a) "debt securities" (F.3); (b) "listed shares" (F.511); (c) "investment fund shares or units" (F.52);
16. "holdings of securities" means economic ownership of securities, the types of which are listed in paragraph 15; 17. "ISIN code" means the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue (as defined by ISO 6166); 18. "legal entity" means any entity, other than a natural person, that has the status of a legal person under the national law of the country in which the entity is resident, allowing the entity to have legal rights and obligations under the national legal system of that country; 19. "sectoral data" means data reported pursuant to Article 3; 20. "group data" means data reported pursuant to Article 3a; 21. "participating Member State" has the same meaning as defined in Article 1(3) of Regulation (EC) No 2533/98; 22. "client" means a natural or legal person to whom a custodian provides safekeeping and related services, including another custodian; 23. "entity-by-entity basis" means the reported data refers to the holdings of securities of each individual legal entity of a banking group, i.e. the parent undertaking and each of its subsidiaries; 24. "group basis" means the reported data includes information on the holdings of securities of the banking group as a whole.
(a) Sectoral data reporting agents shall be resident MFIs, IFs, FVCs, ICs and custodians. (b) Group data reporting agents shall be: (i) heads of banking groups; and (ii) institutions or financial institutions established in participating Member States and which are not part of a banking group;
where they have been identified by the Governing Council pursuant to paragraph 4 as part of the actual reporting population, and notified of their reporting obligations pursuant to paragraph 5.
(a) ICs incorporated and resident in the territory of the relevant euro area Member State, including subsidiaries whose parent entities are located outside that territory; (b) branches of ICs specified in point (a) that are resident outside the territory of the relevant euro area Member State; (c) branches of ICs that are resident in the territory of the relevant euro area Member State but whose head office is outside the EEA.
(a) greater than 0,5 % of the total consolidated balance sheet assets of the Union banking groups (hereinafter the "0,5 % threshold"), according to the most recent data available to the ECB, i.e.: (i) data with reference to the end of December of the calendar year preceding notification pursuant to paragraph 5 or, if unavailable (ii) data with reference to the end of December of the previous year;
or (b) equal to or below the 0,5 % threshold, provided that the group data reporting agent meets certain quantitative or qualitative criteria that attest to its importance for the stability and functioning of the financial system in the euro area, e.g. by virtue of its interconnectedness with other financial institutions in the euro area, cross-jurisdictional activity, lack of substitutability, complexity of the corporate structure, or direct supervision by the ECB; and/or individual euro area Member States, e.g. by virtue of the relative importance of the group data reporting agent within a particular segment of the banking services market in one or more euro area Member States, or direct supervision by the ECB.
(a) securities they hold in custody for resident clients that do not report their own holdings pursuant to paragraph 1, in accordance with Part 3 of Chapter 1 of Annex I; (b) securities they hold in custody for non-financial clients resident in other euro area Member States, in accordance with Part 4 of Chapter 1 of Annex I; (c) securities issued by euro area entities they hold in custody for clients resident in non-euro area Member States and for clients resident outside the Union, in accordance with Part 5 of Chapter 1 of Annex I.
(a) data contained in quantitative reporting templates for supervisory reporting transmitted to NCBs by NCAs, whether the NCB and the NCA are separately established or integrated within the same institution, in accordance with the terms of the cooperation arrangements between the two bodies; or (b) data contained in quantitative reporting templates for supervisory reporting, as transmitted by reporting agents directly and simultaneously to an NCB and an NCA.
(a) in euro area Member States with total holdings of securities with an ISIN code by resident investors which at market value are lower than or equal to EUR 40 billion: (i) NCBs may grant derogations to MFIs, IFs, FVCs, ICs and custodians from the reporting requirements set out in Article 3(1), provided that in terms of positions the combined contribution per sector or sub-sector of exempted MFIs, IFs, FVCs, ICs and custodians to the national holdings of MFIs, IFs, FVCs, ICs and custodians, respectively, does not exceed 40 %. FVCs that do not report security-by-security data in accordance with Regulation (EC) No 24/2009 (ECB/2008/30) shall have the right, in accordance with the instructions of their relevant NCBs, to exceed this threshold for the first two years after the start of reporting under this Regulation; (ii) NCBs may grant derogations to custodians from the reporting requirements set out in Article 3(2)(a), provided that in terms of positions the combined contribution of exempted custodians to the national amount of securities held in custody does not exceed 40 %;
(b) in euro area Member States with total holdings of securities with an ISIN code by resident investors which at market value are higher than EUR 40 billion: (i) NCBs may grant derogations to MFIs, IFs, FVCs, ICs and custodians from the reporting requirements set out in Article 3(1), provided that in terms of positions the combined contribution per sector or sub-sector of exempted MFIs, IFs, FVCs, ICs and custodians to the national holdings of MFIs, IFs, FVCs, ICs and custodians, respectively, does not exceed 5 %; (ii) NCBs may grant derogations to custodians from the reporting requirements set out in Article 3(2)(a), provided that in terms of positions the combined contribution of exempted custodians to the national amount of securities held in custody does not exceed 5 %;
(c) NCBs shall consult the ECB on the use of information to identify total holdings of securities at market value necessary to grant derogations under this paragraph.
(a) NCBs may grant derogations to ICs on the basis of total holdings of securities with an ISIN code held by ICs, provided that the combined contribution held by exempted ICs to the total amount of securities in the relevant euro area Member State in terms of positions does not exceed 5 %; or (b) NCBs may grant derogations to ICs on the basis of total holdings of securities with an ISIN code held by ICs, provided that: (i) the combined contribution held by exempted ICs to the total amount of securities in the relevant euro area Member State in terms of positions does not exceed 20 %; and (ii) the data directly reported by ICs in accordance with Article 3(1) and the data reported by custodians in reference to the holdings by ICs not subject to direct reporting, together cover, on a security-by-security basis, 95 % or more of the total of ICs holdings of securities with an ISIN code, in each euro area Member State.
(a) NCBs may fully or partly exempt custodians from the reporting requirements set out in Article 3(2)(a), provided that the data referred to in Article 3(2)(a) can be derived from other statistical or supervisory data sources, in accordance with the minimum statistical standards specified in Annex III. In addition the following applies: (i) in Member States for which the derogations under paragraph 1(a) apply, and in which the data referred to in Article 3(2)(a) are directly reported by investors, such data shall cover as a minimum on a security-by-security basis 60 % of the amount of securities referred to in Article 3(2)(a); (ii) in Member States for which the derogations under paragraph 1(b) apply, and in which the data referred to in Article 3(2)(a) are directly reported by investors, such data shall cover as a minimum on a security-by-security basis 75 % of the amount of securities referred to in Article 3(2)(a).
(b) NCBs may partially or fully exempt from the reporting requirements set out in Article 3(2)(b) and (c) custodians holding, for all non-resident clients, a total amount of securities that is below EUR 10 billion. (c) NCBs may fully or partly exempt custodians from the reporting requirements set out in Article 3(2a), provided that the data directly reported by ICs in accordance with Article 3(1) and the data reported by custodians in reference to the holdings by ICs not subject to direct reporting together cover, on a security-by-security basis, 95 % or more of the total of ICs holdings of securities with an ISIN code, in each euro area Member State.
(a) NCBs may allow heads of reporting groups to report on a security-by-security basis statistical information covering 95 % of the amount of securities with an ISIN code held by their group, in accordance with the requirements of this Regulation, provided that the remaining 5 % of securities held by the group are not issued by one single issuer; (b) NCBs may request heads of reporting groups to provide further information on the type of securities excluded from reporting under point (a).
(a) the relevant NCB or the ECB, as applicable, may allow group data reporting agents to report on a security-by-security basis statistical information covering 95 % of the amount of securities held by them or their group, in accordance with this Regulation, provided that the remaining 5 % of securities held by the group was not issued by a single issuer; (b) the relevant NCB or the ECB, as applicable, may request group data reporting agents to provide further information on the types of securities for which a derogation is granted under point (a).
(a) quarterly security-by-security sectoral data in accordance with paragraphs (1), (2), (2a) and (5) of Article 3 by 18.00 CET on the 70th calendar day following the end of the quarter to which the data relate; or (b) monthly security-by-security sectoral data in accordance with Article 3(5) and Part 1 of Chapter 1 of Annex I, in accordance with (i) or (ii) below: (i) on a quarterly basis for the 3 months of the reference quarter, by 18.00 CET on the 63rd calendar day following the end of the quarter to which the data relate; or (ii) on a monthly basis for each month of the reference quarter, by 18.00 CET on the 63rd calendar day following the end of the month to which the data relate.
(a) on a monthly or quarterly basis, monthly or quarterly security-by-security financial transactions and, where requested by the relevant NCB, other changes in volume for the reference month or quarter; or (b) on a monthly or quarterly basis, monthly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference month or for the three months of the reference quarter.
(a) on a quarterly basis, quarterly security-by-security financial transactions and, where requested by the relevant NCB, other changes in volume for the reference quarter; or (b) on a monthly or quarterly basis, monthly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference month or for the three months of the reference quarter; or (c) on a quarterly basis, quarterly security-by-security positions and, where requested by the relevant NCB, other changes in volume for the reference quarter.
(a) data for fields 1 and 2 are reported; (b) data are reported in accordance with either point (i) or (ii) as follows: (i) if MFIs, IFs, FVCs, ICs and custodians report security-by-security financial transactions, data for fields 5 and, where requested by the relevant NCB, 6 are reported; or (ii) if MFIs, IFs, FVCs, ICs and custodians do not report security-by-security financial transactions, data for field 6, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 | Market value |
| 4 | Portfolio investment or direct investment |
| 5 | Financial transactions |
| 6 | Other changes in volume at nominal value |
| 7 | Other changes in volume at market value |
| 8 | Security issued by the holder |
(a) data for fields 1, 2, and 3 are reported; (b) data are reported in accordance with either point (i) or (ii) as follows: (i) if custodians report security-by-security financial transactions, data for fields 6 and, where requested by the relevant NCB, 7 are reported; or (ii) if custodians do not report security-by-security financial transactions, data for field 7, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 |
|
| 4 | Market value |
| 5 | Portfolio investment or direct investment |
| 6 | Financial transactions |
| 7 | Other changes in volume at nominal value |
| 8 | Other changes in volume at market value |
| 9 | Client institution |
| 10 | Client institution is subject to direct reporting |
(a) data for fields 1, 2, 3 and 4 are reported; (b) data for field 7, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 |
|
| 4 | Country of the client |
| 5 | Market value |
| 6 | Portfolio investment or direct investment |
| 7 | Other changes in volume at nominal value |
| 8 | Other changes in volume at market value |
| 9 | Financial transactions |
(a) data for fields 1, 2, 3, and 4 are reported; (b) data for field 7, where requested by the relevant NCB, are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 |
|
| 4 | Country of the client |
| 5 | Market value |
| 6 | Portfolio investment or direct investment |
| 7 | Other changes in volume at nominal value |
| 8 | Other changes in volume at market value |
| 9 | Financial transactions |
(a) holdings of securities for the group as a whole; or (b) holdings of securities by entities of the group resident in the country where the head is located separately from the holdings of securities by entities of the group non-resident in the country where the head is located; or (c) holdings of securities separately by each entity of the group.
(a) data for fields 1 and 2 are reported; (b) data under (a) are reported in accordance with one of the following options: (i) aggregated for the whole group; or (ii) separately for resident and for non-resident entities of the group. In this case data for field 4 are also reported; or (iii) separately by each entity of the group. In this case, data for field 5 are also reported.
| Field | Description | Alternative reporting options | ||
|---|---|---|---|---|
| 1 | ISIN code | |||
| 2 | Number of units or aggregated nominal value | |||
| 2b | Quotation basis | |||
| 3 | Market value | |||
| 4 | Resident entities/non-resident entities | |||
| 5 | Entity of the group | |||
| 6 | Issuer is part of the reporting group | |||
(a) For investors reporting data on their holdings of securities, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 13, and either for field 14 or for fields 15 and 16, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 13, and either data for field 14 or for fields 15 and 16, over the reference quarter or month.
The relevant NCB may request the MFIs to also report data in field 17. Data to be reported by investors reporting data on their holdings of securities For aggregated data: number of units or aggregated nominal value having the same price value (see field 4). Where available, "central government" (S.1311), "state government" (S.1312), "local government" (S.1313) and "social security funds" (S.1314) sub-sectors are reported separately identified. Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value 3 Reporting basis 4 Price value 5 Market value 6 Instrument: Short-term debt securities (F.31) Long-term debt securities (F.32) Listed shares (F.511) Money market funds (MMF) shares or units (F.521) Non-MMF investment fund shares or units (F.522)
7 Sector or sub-sector of investors reporting data on own holdings of securities: Central bank (S.121) Deposit-taking corporations except central bank (S.122) Money market funds (S.123) Investment funds except money market funds (S.124) Financial vehicle corporations engaged in securitisation transactions Insurance corporations (S.128)
8 Sector or sub-sector of the issuer: Central bank (S.121) Deposit-taking corporations except central bank (S.122) Money market funds (S.123) Investment funds except money market funds (S.124) Other financial intermediaries, except insurance corporations and pension funds (S.125) Financial auxiliaries (S.126) Captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) General government (S.13) Households (S.14) Non-profit institutions serving households (S.15)
9 Portfolio investment or direct investment 10 Country breakdown of issuer 11 Security currency of denomination 12 Issue date 13 Maturity date 14 Financial transactions 15 Revaluation adjustments 16 Other changes in volume 17 Security issued by the holder (b) For custodians reporting data on securities that they hold for resident financial clients not required to report their holdings of securities and for non-financial clients, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 14, and either for field 15 or for fields 16 and 17, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 to 14, and either data for field 15 or for fields 16 and 17, over the reference quarter or month.
Custodians reporting the holdings of ICs in accordance with Article 3(2a) must also report data for fields 18 or 19. Data to be reported by custodians For aggregated data: number of units or aggregated nominal value having the same price value (see field 4). Where available, "central government" (S.1311), "state government" (S.1312), "local government" (S.1313) and "social security funds" (S.1314) sub-sectors are reported separately identified. Where available, "households" (S.14) and "non-profit institutions serving households" (S.15) sub-sectors are reported separately identified. Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value 3 Reporting basis 4 Price value 5 Market value 6 Instrument: Short-term debt securities (F.31) Long-term debt securities (F.32) Listed shares (F.511) Money market funds (MMF) shares or units (F.521) Non-MMF investment fund shares or units (F.522)
7 Sector or sub-sector of the clients reported by custodians: Insurance corporations (S.128) Pension funds (S.129) Other financial intermediaries, except insurance corporations and pension funds (S.125), financial auxiliaries (S.126) and captive financial institutions and money lenders (S.127), excluding financial vehicle corporations engaged in securitisation transactions Non-financial corporations (S.11) General government (S.13) Households and non-profit institutions serving households (S.14+S.15)
8 Sector or sub-sector of the issuer: Central bank (S.121) Deposit-taking corporations except central bank (S.122) Money market funds (S.123) Investment funds except money market funds (S.124) Other financial intermediaries, except insurance corporations and pension funds (S.125) Financial auxiliaries (S.126) Captive financial institutions and money lenders (S.127) Insurance corporations (S.128) Pension funds (S.129) Non-financial corporations (S.11) General government (S.13) Households (S.14) Non-profit institutions serving households (S.15)
9 Portfolio investment or direct investment 10 Country breakdown of investor 11 Country breakdown of issuer 12 Security currency of denomination 13 Issue date 14 Maturity date 15 Financial transactions 16 Revaluation adjustments 17 Other changes in volume 18 Client institution 19 Client institution is subject to direct reporting
(a) if ICs report security-by-security data, data for fields 1, 2 and 4 are reported; (b) the relevant NCB may require financial investors belonging to the ICs to also report data for fields 2b and 3; (c) if ICs report aggregated data, data for fields 3 and 4 to 8 are reported.
| Field | Description |
|---|---|
| 1 | ISIN code |
| 2 | Number of units or aggregated nominal value |
| 2b | Reporting basis |
| 3 | Market value |
| 4 | Geographical breakdown of the holder (individual EEA countries, non-EEA countries) |
| 5 |
|
| 6 |
|
| 7 | Country breakdown of issuer |
| 8 | Security currency of denomination |
(a) data for fields 1 to 8 and 12 to 30 are reported; (b) data for fields 31 to 33 and 35 to 37 are reported, if the Internal Ratings Based (IRB) approach for regulatory capital calculation is applied or if the data is available by other means; (c) data for fields 34 to 37 are reported, if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means;
| Field | Description | |
|---|---|---|
| 1 | Holder identifier code | E |
| 2 | Legal Entity Identifier (LEI) of the holder | E |
| 3 | Name of the holder | E |
| 4 | Country of the holder | E |
| 5 | Sector of the holder | E |
| 6 | Identifier code of the immediate parent of the holder | E |
| 7 | ISIN code | E |
| 8 | Number of units or aggregated nominal value | E |
| 9 | Reporting basis | E |
| 10 | Market value | E |
| 11 | Issuer is part of the reporting group (prudential scope) | G |
| 12 | Issuer is part of the reporting group (accounting scope) | G |
| 13 | Status of forbearance and renegotiation | G |
| 14 | Date of the forbearance and renegotiation status | G |
| 15 | Performing status of the instrument | G |
| 16 | Date of the performing status of the instrument | G |
| 17 | Default status of the issuer | G |
| 18 | Date of default status of the issuer | G |
| 19 | Default status of the instrument | G |
| 20 | Date of default status of the instrument | G |
| 21 | Accounting standard | G and E |
| 22 | Carrying amount | E |
| 23 | Type of Impairment | E |
| 24 | Impairment assessment method | E |
| 25 | Accumulated impairment amount | E |
| 26 | Sources of encumbrance | E |
| 27 | Accounting classification of instruments | E |
| 28 | Prudential portfolio | E |
| 29 | Accumulated changes in fair value due to credit risk | E |
| 30 | Cumulative recoveries since default | E |
| 31 | Probability of default (PD) of the issuer | G |
| 32 | Loss given default (LGD) in downturns | G |
| 33 | LGD in normal economic times | G |
| 34 | Risk-weight | G |
| 35 | Exposure Value (also referred to as Exposure at default) | E |
| 36 | Capital calculation approach for prudential purposes | E |
| 37 | Exposure class | E |
(a) data for fields 1 to 7, 11 and 13 to 52 are reported on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; (b) data for fields 53 to 55 and 57 to 59 are reported, if the IRB approach for regulatory capital calculation is applied or if the data is available by other means; (c) data for fields 56 to 59 are reported, if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means.
| Field | Description | |
|---|---|---|
| 1 | Holder identifier code | E |
| 2 | LEI of the holder | E |
| 3 | Name of the holder | E |
| 4 | Country of the holder | E |
| 5 | Sector of the holder | E |
| 6 | Identifier code of the immediate parent of the holder | E |
| 7 | Security identifier code (NCB identification number, CUSIP, SEDOL, other) | E |
| 8 | Number of units or aggregated nominal value | E |
| 9 | Reporting basis | E |
| 10 | Price value | E |
| 11 | Market value | E |
| 12 | Issuer is part of the reporting group (prudential scope) | G |
| 13 | Issuer is part of the reporting group (accounting scope) | G |
| 14 |
| E |
| 15 | Security currency of denomination | E |
| 16 | Issue date | E |
| 17 | Maturity date | E |
| 18 | Primary asset classification | E |
| 19 | Asset securitisation type | E |
| 20 | Security status | E |
| 21 | Security status date | E |
| 22 | Arrears for the instrument | E |
| 23 | Date of arrears for the instrument | E |
| 24 | Instrument seniority type | E |
| 25 | Collateral geographical location | E |
| 26 | Guarantor identifier code | E |
| 27 | Issuer identifier code | E |
| 28 | LEI of the issuer | E |
| 29 | Name of the issuer | E |
| 30 | Country breakdown of the issuer | E |
| 31 |
| E |
| 32 | NACE sector of the issuer | E |
| 33 | Entity status | E |
| 34 | Entity status date | E |
| 35 | Status of forbearance and renegotiation | G |
| 36 | Date of the forbearance and renegotiation status | G |
| 37 | Performing status of the instrument | G |
| 38 | Date of the performing status of the instrument | G |
| 39 | Default status of the issuer | G |
| 40 | Date of default status of the issuer | G |
| 41 | Default status of the instrument | G |
| 42 | Date of default status of the instrument | G |
| 43 | Accounting standard | G and E |
| 44 | Carrying amount | E |
| 45 | Type of Impairment | E |
| 46 | Impairment assessment method | E |
| 47 | Accumulated impairment amount | E |
| 48 | Sources of encumbrance | E |
| 49 | Accounting classification of instruments | E |
| 50 | Prudential portfolio | E |
| 51 | Accumulated changes in fair value due to credit risk | E |
| 52 | Cumulative recoveries since default | E |
| 53 | PD of the issuer | G |
| 54 | LGD in downturns | G |
| 55 | LGD in normal economic times | G |
| 56 | Risk-weight | G |
| 57 | Exposure Value (also referred to as Exposure at default) | E |
| 58 | Capital calculation approach for prudential purposes | E |
| 59 | Exposure class | E |
| Category | Description of main features |
|---|---|
| |
| Debt securities whose original maturity is one year or less, and debt securities repayable on demand of the creditor. | |
| Debt securities whose original maturity is more than one year, or of no stated maturity. | |
| Listed shares are equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available. | |
| Sector | Definition |
|---|---|
| The sector non-financial corporations (S.11) consists of institutional units which are independent legal entities and market producers, and whose principal activity is the production of goods and non-financial services. This sector also includes non-financial quasi-corporations. | |
| The sub-sector the central bank (S.121) consists of all financial corporations and quasi-corporations whose principal function is to issue currency, to maintain the internal and external value of the currency and to hold all or part of the international reserves of the country. | |
| The sub-sector deposit-taking corporations except the central bank (S.122) includes all financial corporations and quasi-corporations, except those classified in the central bank and in the MMF sub-sectors, which are principally engaged in financial intermediation and whose business is to receive deposits and/or close substitutes for deposits from institutional units, i.e. not only from MFIs, and, for their own account, to grant loans and/or to make investments in securities. | |
| The sub-sector non-MMF investment funds (S.124) consists of all collective investment schemes, except those classified in the MMF sub-sector, which are principally engaged in financial intermediation. Their business is to issue investment fund shares or units which are not close substitutes for deposits and, on their own account, to make investments primarily in financial assets other than short-term financial assets and in non-financial assets (usually real estate). Non-MMF investment funds cover investment trusts, unit trusts and other collective investment schemes whose investment fund shares or units are not seen as close substitutes for deposits. | |
| The sub-sector other financial intermediaries, except insurance corporations and pension funds (S.125) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits, or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from institutional units. | |
| Financial vehicle corporations (FVCs) are undertakings carrying out securitisation transactions. FVCs that satisfy the criteria of an institutional unit are classified in S.125, otherwise they are treated as an integral part of the parent. | |
| The sub-sector financial auxiliaries (S.126) consists of all financial corporations and quasi-corporations which are principally engaged in activities closely related to financial intermediation but which are not financial intermediaries themselves. | |
| The sub-sector captive financial institutions and money lenders (S.127) consists of all financial corporations and quasi-corporations which are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets. | |
| The sub-sector insurance corporations (S.128) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of risks, mainly in the form of direct insurance or reinsurance. | |
| The sub-sector pension funds (S.129) consists of all financial corporations and quasi-corporations which are principally engaged in financial intermediation as a consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability. | |
| The sector households (S.14) consists of individuals or groups of individuals as consumers and as entrepreneurs producing market goods and non-financial and financial services (market producers) provided that the production of goods and services is not by separate entities treated as quasi-corporations. It also includes individuals or groups of individuals as producers of goods and non-financial services for exclusively own final use. | |
| The sector non-profit institutions serving households (S.15) consists of non-profit institutions which are separate legal entities, which serve households and are private non-market producers. Their principal resources are voluntary contributions in cash or in kind from households in their capacity as consumers, from payments made by general governments and from property income. |
Price revaluations include changes in the value of end-period positions that occur in the reference period because of changes in the reference value at which they are recorded, i.e. holding gains or losses. They also include changes in financial claims resulting from write-downs that reflect the actual market values of tradable financial claims. Exchange rate revaluations refer to movements in exchange rates against the euro that occur between end-period reporting dates, which give rise to changes in the value of foreign currency securities expressed in euro.
| Field | Description |
|---|---|
| Security identification number | A code that uniquely identifies a security. It is the ISIN code if this has been assigned to the security, or another security identification number. |
| Positions at nominal value (in nominal currency or euro or positions in number of shares or units) | Number of units of a security, or aggregated nominal amount if the security is traded in amounts rather than in units, excluding the accrued interest. |
| Positions at market value | Amount held of a security at the price quoted in the market in euro. The relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), the ECB must in principle require accrued interest to be reported either under this position or separately. However, the relevant NCBs, or the ECB, as applicable, may at their discretion require data excluding accrued interest. |
| Other changes in volume (nominal value) | Other changes in the volume of the security held, at nominal value in nominal currency/unit or euro. |
| Other changes in volume (market value) | Other changes in the volume of the security held, at market value in euro. |
| Financial transactions | The sum of purchases minus sales of a security, recorded at transaction value in euro. |
| Portfolio investment or direct investment | The function of the investment according to the classification of balance of payments statistics |
| Price value | Price of the security at the end of the reference period. |
| Reporting basis | Indicates whether the security is quoted in percentage or in units. |
| Revaluation adjustments | Price and exchange rate revaluations, as referred to in Part 3. |
| Security currency of denomination | The International Standards Organisation code, or equivalent, of the currency used to express the price and/or the amount of the security. |
| Issue date | |
| Maturity date | Date on which the debt instrument is actually redeemed. |
| Security issued by the holder | Indicates whether the security was issued by the holder. |
| Primary asset classification | Classification of the instrument. |
| Asset securitisation type | Type of asset provided as security. |
| Security status | Supplementary attribute that indicates the status of the security, it may indicate whether the instrument is alive or not e.g. defaulted, matured or redeemed early. |
| Security status date | The date on which a security status as reported under "Security status" came into effect. |
| Arrears for the instrument | Aggregate amount of principal, interest and any fee payment outstanding at the reference date, which is contractually due and has not been paid (past due). This amount is always to be reported. The figure "0" is to be reported if the instrument was not past due on the reference date. |
| Date of arrears for the instrument | The date on which the instrument became past due in accordance with Part 2.48 of Annex V to Commission Implementing Regulation (EU) No 680/2014 |
| Instrument seniority type | Instrument seniority type indicates whether the instrument is guaranteed or not, its rank level and whether it is secured or not. |
| Collateral geographical location | Geographical allocation of the collateral. |
| Guarantor identifier code | A standard code, agreed with the relevant NCB or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies a guarantor, and information on the identifier type of the code that is used, e.g. legal entity identifier, EU identifier or national identifier. |
| Field | Description |
|---|---|
| Legal entity identifier | A reference code in line with the International Organisation for Standardisation's (ISO) 17442 standard, which is assigned to a legal entity requiring a legal entity identifier (LEI). The LEI code enables the unique identification globally of entities requiring a LEI. |
| EU identifier | EU identifier means a commonly used identification code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, which enables the unambiguous identification of any entity within the EU. |
| National identifier | National identifier means a commonly used identification code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, which enables the unambiguous identification of any entity within its country of residency. |
| Prudential scope of consolidation | Prudential scope of consolidation refers to the consolidation scope as defined in Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013. |
| International Financial Reporting Standards | International Financial Reporting Standards (IFRS) as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council |
| Accounting scope of consolidation | Accounting scope of consolidation refers to the scope of the consolidation for financial reporting according to the IFRS or, if this is inapplicable, to any other national or international standards that apply to the actual reporting agents. |
| NACE classification | |
| IRB approach | Internal Ratings Based (IRB) approach to calculate the risk-weighted exposure amounts in accordance with Regulation (EU) No 575/2013. |
| Level of reporting | Level of reporting refers to whether data is reported on an entity-by-entity basis or on a group basis as defined in points 23 and 24 of Article 1. Harmonised accounting and consolidation principles should be applied, in agreement with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB to the data reported at entity level, i.e. information on entity level should follow the accounting and risk calculation principles of the group to the extent possible. |
| Reference date | The last date of the reference period to which the data relates i.e. the end of the quarter in accordance with Article 6a. |
| Field | Description |
|---|---|
| Holder identifier code | A standard code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies the holder and information on the identifier type of the code that is used, e.g. EU identifier or national identifier. |
| Identifier code of the immediate parent of the holder | A standard code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies the immediate legal entity that the holder is a legally dependant part of and information on the identifier type of the code that is used, e.g. legal entity identifier, EU identifier or national identifier. |
| Issuer is part of the reporting group (prudential scope) | Indicates that the security was issued by an entity of the same group in line with the prudential scope of consolidation. |
| Issuer is part of the reporting group (accounting scope) | Indicates that the security was issued by an entity of the same group in line with the accounting scope of consolidation. |
| Field | Description |
|---|---|
| Issuer identifier code | A standard code, agreed with the relevant NCB, or, where group data is reported to the ECB pursuant to Article 3a(5), with the ECB, that uniquely identifies an issuer and information on the identifier type of the code that is used, e.g. EU identifier or national identifier. |
| Entity status | Supplementary attribute to cover information on the status of the issuing entity, including the default status and information on the reasons why the entity may be in default in accordance with Article 178 of Regulation (EU) No 575/2013), and any other information on the issuing entity's status, such as whether it has merged, been acquired etc. |
| Entity status date | The date on which the entity changed status. |
| Field | Description |
|---|---|
| Status of forbearance and renegotiation | Identification of forborne and renegotiated instruments. |
| Date of the forbearance and renegotiation status | The date on which a forbearance or renegotiation status as reported under status of forbearance and renegotiation came into effect. |
| Performing status of the instrument | Identification of non-performing instruments in accordance with Implementing Regulation (EU) No 680/2014. |
| Date of the performing status of the instrument | The date on which the performing status as reported in performing status of the instrument came into effect or changed. |
| Default status of the issuer | Identification of the default status of the issuer in accordance with Article 178 of Regulation (EU) No 575/2013. |
| Date of default status of the issuer | The date on which the default status as reported under the "default status of the issuer" came into effect or changed. |
| Default status of the instrument | Identification of the default status of the instrument in accordance with Article 178 of Regulation (EU) No 575/2013. |
| Date of default status of the instrument | The date on which the default status as reported under the "default status of the instrument" came into effect or changed. |
| Accounting standard | Accounting standard used by the reporting agent. |
| Carrying amount | The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014. |
| Type of impairment | Type of impairment in accordance with the applied accounting standards. |
| Impairment assessment method | The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. A distinction is made between collective and individual methods. |
| Accumulated impairment amount | The amount of loss allowances that are held against or are allocated to the instrument on the reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. |
| Sources of encumbrance | Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn. |
| Accounting classification of instruments | Accounting portfolio where the instrument is recorded in accordance with the accounting standard applied by the reporting agent. |
| Prudential portfolio | Classification of trading book and non-trading book exposures. Instruments in the trading book as defined in point (86) of Article 4(1) of Regulation (EU) No 575/2013. |
| Accumulated changes in fair value due to credit risk | Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014. |
| Cumulative recoveries since default | The total amount recovered since the date of default. |
| Probability of default of the issuer | The issuer's probability of default over 1 year determined in accordance with Articles 160, 163, 179 and 180 of Regulation (EU) No 575/2013. |
| Loss given default in downturns | The ratio of the amount that could be lost on an exposure during economic downturns due to a default over a 1-year period to the amount that would be outstanding at default, in accordance with Article 181 of Regulation (EU) No 575/2013. |
| Loss given default in normal economic times | The ratio of the amount that could be lost on an exposure in normal economic conditions due to a default over a 1-year period to the amount that would be outstanding at default. |
| Risk-weight | Risk-weights associated with the exposure, in accordance with Regulation (EU) No 575/2013. |
| Exposure value (also referred to as Exposure at default) | Exposure value after credit risk mitigation and credit conversion factors in accordance with Implementing Regulation (EU) No 680/2014. |
| Capital calculation approach for prudential purposes | Identification of the approach used to calculate the risk-weighted exposure amounts for the purposes of points (a) and (f) of Article 92(3) of Regulation (EU) No 575/2013. |
| Exposure class | Exposure class as defined in accordance with Regulation (EU) No 575/2013. |
(a) reporting to the relevant national central bank (NCB) and, where group data is reported to the ECB pursuant to Article 3a(5), the ECB must be timely and within the deadlines set by the relevant NCB or the ECB, as applicable; (b) statistical reports must take their form and format from the technical reporting requirements set by the relevant NCB or the ECB, as applicable; (c) the contact persons within the actual reporting agent must be identified; (d) the technical specifications for data transmission to the relevant NCB or, the ECB, as applicable, must be followed.
(a) all linear constraints must be fulfilled where applicable (e.g. subtotals must add up to totals); (b) actual reporting agents must be able to provide information on the developments implied by the data supplied; (c) the statistical information must be complete; (d) actual reporting agents must follow the dimensions and decimals set by the relevant NCB, or where group data is reported to the ECB pursuant to Article 3a(5), by the ECB for the technical transmission of the data; (e) actual reporting agents must follow the rounding policy set by the relevant NCB or, where group data is reported to the ECB pursuant to Article 3a(5), by the ECB for the technical transmission of the data.
(a) the statistical information must comply with the definitions and classifications contained in this Regulation; (b) in the event of deviations from these definitions and classifications, where applicable actual reporting agents must monitor on a regular basis and quantify the difference between the measure used and the measure contained in this Regulation; (c) actual reporting agents must be able to explain breaks in the data supplied compared with the previous periods' figures.