DOCSLIB.ORG

Guidelines to the International Consolidated Banking Statistics

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Guidelines to the International Consolidated Banking Statistics Guidelines to the international consolidated banking statistics Monetary and Economic Department Public version Update June 2012 Bank for International Settlements Press & Communications CH 4002 Basel, Switzerland E-Mail: [email protected] Fax: +41 61 280 9100 and +41 61 280 8100 © Bank for International Settlements 2012. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated. ISBN 92 9197 728 4 (online) Contents Introduction to the international banking statistics....................................................................1 Box 1: Upcoming improvements to the International Banking Statistics ................2 Historical background ...............................................................................................................3 Part I: Reporting requirements..................................................................................................4 A. General............................................................................................................................4 B. Reporting requirements common to both sets of consolidated banking statistics...........5 1. Reporting area .......................................................................................................5 Table I.1 .................................................................................................................5 Reporting countries providing consolidated banking data* ....................................5 2. Reporting institutions..............................................................................................5 3. Types of claims ......................................................................................................6 3.1 Cross-border claims......................................................................................6 Table I.2 .................................................................................................................6 Types of claims ......................................................................................................6 3.2 Local claims ..................................................................................................6 3.3 International and foreign claims....................................................................7 C. Positions on an immediate borrower basis......................................................................7 1. Reporting institutions..............................................................................................7 1.1 Domestic banks ............................................................................................7 1.2 Consolidated inside area foreign banks........................................................7 Box 2: Consolidated and unconsolidated inside area foreign banks......................8 1.3 Unconsolidated outside area foreign banks..................................................8 1.4 Unconsolidated inside area foreign banks....................................................8 Box 3: Annual banking list exercise .......................................................................9 2. Business to be reported .........................................................................................9 2.1 On-balance sheet financial claims ................................................................9 2.2 Risk transfers................................................................................................9 D. Positions on an ultimate risk basis ................................................................................10 1. Reporting institutions............................................................................................11 2. Business to be reported .......................................................................................11 2.1 On-balance sheet financial claims ..............................................................11 2.2. Derivative contracts ....................................................................................12 2.3. Guarantees extended and credit commitments ..........................................12 Table I.3 ...............................................................................................................14 Data requirements for the consolidated statistics ................................................14 Consolidated banking statistics iii E. Consistency between immediate and ultimate borrower statistics ............................... 15 F. Counterparties’ country, sector and maturity breakdowns............................................ 15 1. General................................................................................................................ 15 2. Country breakdown ............................................................................................. 15 3. Sector breakdown ............................................................................................... 15 4. Maturity breakdown (immediate borrower basis only)......................................... 16 G. Other reporting conventions ......................................................................................... 16 1. Netting of assets.................................................................................................. 16 Box 4: Examples for market or fair values of derivative contracts....................... 17 2. Valuation ............................................................................................................. 17 3. Arrears, provisions and write-offs........................................................................ 18 3.1 Arrears of interest and principal ................................................................. 18 3.2 Provisions................................................................................................... 18 3.3 Write-offs of claims and debt forgiveness .................................................. 18 4. Currency conversion ........................................................................................... 18 5. Breaks-in-series .................................................................................................. 18 6. Observation confidentiality .................................................................................. 19 H. Specific reporting cases - questions and answers........................................................ 19 1. Questions about consolidation ............................................................................ 19 2. Specific questions ............................................................................................... 20 3. Sector classification............................................................................................. 21 4. Immediate and ultimate risk ................................................................................ 23 Annex 1 Examples for the reporting of individual transactions .............................................. 24 A. Loans and deposits .................................................................................... 24 B. Securities ................................................................................................... 27 C. Derivatives ................................................................................................. 28 D. Guarantees and credit commitments ......................................................... 29 Part II: Reporting countries’ practices .................................................................................... 30 Table II–1 ............................................................................................................ 30 Types and number of reporting institutions ......................................................... 30 Table II–2 ............................................................................................................ 35 Reporting of international claims (immediate borrower)...................................... 35 Table II–3 ............................................................................................................ 36 Reporting of risk transfer data ............................................................................. 36 Table II–4 ............................................................................................................ 38 Reporting on an ultimate risk basis - gaps and valuation practices..................... 38 Table II–5 ............................................................................................................ 40 iv Consolidated banking statistics Gaps in the reporting of claims - immediate borrower basis ................................40 Table II–6 .............................................................................................................40 Gaps in the reporting of the maturity and sector breakdown: ..............................40 Table II-7 ..............................................................................................................41 Treatment of banks’ claims on publicly owned enterprises (other than banks)....41 Table II–8 .............................................................................................................42 Sector classification of banks’ claims on foreign official monetary authorities .....42 Table II–9 .............................................................................................................43 Reporting countries’ consolidation practices........................................................43
Load more

Recommended publications
  • 24979 BOB Brochure A5 Blue.Indd
    THE BANK’S VISION The Bank aspires to be a world-class central bank with the highest standards of corporate governance and professional excellence. THE BANK’S MISSION The mission of the Bank is to contribute to the sound economic and financial well-being of the country. The Bank seeks to promote and maintain: • monetary stability; • a safe, sound and stable financial system; • an efficient payments mechanism; • public confidence in the national currency; • sound international financial relations; and to • provide efficient banking services to its various clients; and sound economic and financial advice to Government i Contents The Bank’s Vision and Mission (i) Introduction 2 Primary Objectives of the Bank 2 Formulating and Implementing Monetary Policy 3 Providing Central Banking Services 5 Licensing, Supervising and Regulating 6 Commercial Banks and Other Financial Institutions Serving as Economic and Financial Advisor 7 to Government Implementing Exchange Rate Policy 7 Managing Foreign Exchange Reserves 7 Bank of Botswana’s Public Education Programme 8 on Banking Printed in 2007 1 Introduction The Bank of Botswana, the central bank of the Republic of Botswana, was established by an Act of Parliament (Bank of Botswana Act. Cap. 55:01). The Bank came into existence on July 1, 1975. It is wholly owned by the Botswana Government. However, it enjoys a high degree of autonomy in the performance of most of its functions. The Bank’s headquarters are in Gaborone; and it has a branch in Francistown. The Governor is the Bank’s chief executive officer. The Governor is appointed by the President of the Republic of Botswana for a renewable term of five years.
    [Show full text]
  • What Happens to Microfinance Clients Who Default?
    What Happens to Microfinance Clients who Default? An Exploratory Study of Microfinance Practices January 2015 LEAD AUTHOR Jami Solli Keeping clients first in microfinance CONTRIBUTORS Laura Galindo, Alex Rizzi, Elisabeth Rhyne, and Nadia van de Walle Preface 4 Introduction 6 What are the responsibilities of providers? 6 1. Research Methods 8 2. Questions Examined and Structure of Country Case Studies 10 Country Selection and Comparisons 11 Peru 12 India 18 Uganda 25 3. Cross-Country Findings & Recommendations 31 The Influence of Market Infrastructure on Provider Behavior 31 Findings: Issues for Discussion 32 Problems with Loan Contracts 32 Flexibility towards Distressed Clients 32 Inappropriate Seizure of Collateral 33 Use of Third Parties in Collections 34 Lack of Rehabilitation 35 4. Recommendations for Collective Action 36 ANNEX 1. Summary of Responses from Online Survey on Default Management 38 ANNEX 2. Questions Used in Interviews with MFIs 39 ANNEX 3. Default Mediation Examples to Draw From 42 2 THE SMART CAMPAIGN Acknowledgments Acronyms We sincerely thank the 44 microfinance institutions across Peru, AMFIU Association of Microfinance India, and Uganda that spoke with us but which we cannot name Institutions of Uganda specifically. Below are the non-MFIs who participated in the study ASPEC Asociacion Peruana de as well as those country experts who shared their knowledge Consumidores y Usuarios and expertise in the review of early drafts of the paper. BOU Bank of Uganda Accion India Team High Mark India MFIN Microfinance Institutions
    [Show full text]
  • Financial Stability Report
    FINANCIAL STABILITY REPORT REPUBLIC OF BOTSWANA MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT MAY 2021 FINANCIAL STABILITY COUNCIL FINANCIAL STABILITY REPORT RepublicREPUBLIC of OF Botswana BOTSWANA MINISTRYMinistry OF FINANCE Of ANDHealth ECONOMIC & Wellness DEVELOPMENT MAY 2021 FINANCIAL STABILITY COUNCIL Financial Stability Council | Financial Stability Report May 2021 iii TABLE OF CONTENTS LIST OF TABLES, CHART AND FIGURES………………………………...………………..v ABBREVIATIONS …………………………………………………………...………………...vi ACKNOWLEDGEMENT……………………………………………………………………...vii PREFACE……………………………………………………………………...…………….…viii 1. EXECUTIVE SUMMARY………………………………………………………………1 2. FINANCIAL STABILITY DEVELOPMENTS AND TRENDS………………………3 (a) Global Financial Stability Developments………………………………………………….3 (b) Regional Financial Stability Developments and Trends…………………………………..3 (c) Domestic Financial Stability Developments………………………………………………4 3. DOMESTIC MACROPRUDENTIAL ANALYSIS……………………………………5 (a) Sovereign Vulnerabilities………………………………………………………………….5 (b) Credit Growth and Leverage………………………………………………………………5 Box 3.1: Tools for Assessing Excessive Credit Growth…………………………………………...9 (c) Liquidity and Funding Risk………………………………………………………………15 (d) Macro Financial Linkages and Contagion Risk…………………………………………..21 (e) Banking Sector Stress Test Results……………………………………………………….26 4. FINANCIAL MARKET INFRASTRUCTURE AND REGULATORY DEVELOPMENTS……………………………………………………………………...31 (a) Payments and Settlements Systems………………………………………………………31 (b) Regulatory Developments………………………………………………………………...31 Box 4.1: D-SIBs Methodology
    [Show full text]
  • Final-Actis Inreview Lores Single.Pdf
    Actis in review 2013 The positive power of capital Contents 03 Where we are now 08 Portfolio at work Banque Commerciale du Rwanda 10 Portfolio at work Garden City 13 Actis at a glance 14 Portfolio at work Bellagio 17 Portfolio at work Globeleq Mesoamerica Energy 20 Portfolio at work Asiri Group 23 Portfolio at work AGS 26 Regions and sectors 28 Investments 29 Investors 30 Portfolio companies 34 The team São Paulo, Brazil Welcome This report summarises the events and achievements of Actis in the last twelve months. Whether we are sharing the story of the Rwandan bank in which we invested nearly a decade ago, or the ATM chain rolling out across India, the tale we tell is of strong businesses, in attractive sectors, in some of the most populous and dynamic parts of the world. Our goal is to give you a sense of the breadth of our work, and the depth of our expertise. Providing insight into the energy and promise of those high growth markets which have already begun to define this century. I hope you enjoy reading this year’s annual review. Paul Fletcher Senior Partner Accra, Ghana Where we are now If the financial meltdown corporate governance, health and safety, labour law, and environmental and social practices. of August 2008 taught They must also be highly profitable. us anything it is that Our investment professionals have this in mind everything connects. The from the first dollar and day of the investment. Everything they do is focused on creating value. fortunes of a Manhattan Their work is supplemented by a dedicated team of in-house consultants who do nothing but headquartered bank, a implement best practices, and share what they know works from their past experiences in the string of late night phone same sectors.
    [Show full text]
  • Investment in Panama 2019
    Investment in Panama 2019 KPMG in Panama Investment in Panama | 1 © 2019 by KPMG © 2012 by KPMG © 2009 by KPMG © 2006 by KPMG © 2000 by KPMG © 1996 by KPMG © 1992 by KPMG Peat Marwick © 1984 by Peat Marwick Mitchell & Co. All rights reserved KPMG, a Panamanian civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Images of the Panama-Pacific Special Economic Area are courtesy of London and Regional Panama. Investment in Panama | 2 Contents Chapter 1 ...................................................................................................................................................... 9 Panama at a Glance .................................................................................................................................... 9 Geography and Climate ............................................................................................................................ 9 History ....................................................................................................................................................... 9 Government ............................................................................................................................................ 10 Population, Languages and Religion ...................................................................................................... 10 General State Budget .............................................................................................................................
    [Show full text]
  • Review of Research Impact Factor : 5.7631(Uif) Ugc Approved Journal No
    Review Of ReseaRch impact factOR : 5.7631(Uif) UGc appROved JOURnal nO. 48514 issn: 2249-894X vOlUme - 8 | issUe - 5 | feBRUaRY - 2019 __________________________________________________________________________________________________________________________ A STUDY ON “PAYMENT BANKING IN DIGITAL AND FINANCIAL INCLUSION THROUGH LEADING –SOCIAL ADVANCEMENT INITIATIVES” Prof. K. M. Mahesh1 and Dr. K .Manjunath2 1Research Scholar at Dravidian University, Kuppam,AP & Principal, Sri Bhagawan Mahaveer Jain Evening College, V.V.PURAM,Bangalore. 2Research Supervisor , Associate Professor Department of Commerce and Management Seshadripuram college Bangalore. ABSTRACT : The Payment Banks (PBS), which offerselectronic remittances, financial advisory, online banking and more,offerimmediate value to unbanked consumers.They are designed to improve social Culture,through Digital and Financial Inclusion. Payment Bank(PBS) will lead the Social advancement in terms of living standardwhen society uses the skill fullest,that society will prosper,it makes society upward movement.The Demonetizationand Digitation are given scope for innovating techniques of banking payment system. The concept of payments banks was first proposed by a Reserve Bank of India (RBI) committee onComprehensive Financial Services for Small Businesses and Low- Income Households. led by board member Nachiket Mor. Payment Banks (PBS) will help in promoting financial inclusion, or the process of spreading banking services is critical in India, where more than half of the adult population still do not have access to banking services. Through the Payment Banks (PBS)promoting 5 A’s of FinancialInclusion in cashless payment: Availability,Accessibility,Acceptability, Affordability, and Awareness. The Jan Dhan Aadhaar Mobile (JAM),Swiping ePoS and MicroATMswill help people to get digital transaction Awareness. KEYWORDS : Payment Banks, Financial inclusion, Reserve Bank of India (RBI), Social advancement and Digitation.
    [Show full text]
  • Absa Bank 22
    Uganda Bankers’ Association Annual Report 2020 Promoting Partnerships Transforming Banking Uganda Bankers’ Association Annual Report 3 Content About Uganda 6 Bankers' Association UBA Structure and 9 Governance UBA Member 10 Bank CEOs 15 UBA Executive Committee 2020 16 UBA Secretariat Management Team UBA Committee 17 Representatives 2020 Content Message from the 20 UBA Chairman Message from the 40 Executive Director UBA Activities 42 2020 CSR & UBA Member 62 Bank Activities Financial Statements for the Year Ended 31 70 December 2020 5 About Uganda Bankers' Association Commercial 25 banks Development 02 Banks Tier 2 & 3 Financial 09 Institutions ganda Bankers’ Association (UBA) is a membership based organization for financial institutions licensed and supervised by Bank of Uganda. Established in 1981, UBA is currently made up of 25 commercial banks, 2 development Banks (Uganda Development Bank and East African Development Bank) and 9 Tier 2 & Tier 3 Financial Institutions (FINCA, Pride Microfinance Limited, Post Bank, Top Finance , Yako Microfinance, UGAFODE, UEFC, Brac Uganda Bank and Mercantile Credit Bank). 6 • Promote and represent the interests of the The UBA’s member banks, • Develop and maintain a code of ethics and best banking practices among its mandate membership. • Encourage & undertake high quality policy is to; development initiatives and research on the banking sector, including trends, key issues & drivers impacting on or influencing the industry and national development processes therein through partnerships in banking & finance, in collaboration with other agencies (local, regional, international including academia) and research networks to generate new and original policy insights. • Develop and deliver advocacy strategies to influence relevant stakeholders and achieve policy changes at industry and national level.
    [Show full text]
  • List of Certain Foreign Institutions Classified As Official for Purposes of Reporting on the Treasury International Capital (TIC) Forms
    NOT FOR PUBLICATION DEPARTMENT OF THE TREASURY JANUARY 2001 Revised Aug. 2002, May 2004, May 2005, May/July 2006, June 2007 List of Certain Foreign Institutions classified as Official for Purposes of Reporting on the Treasury International Capital (TIC) Forms The attached list of foreign institutions, which conform to the definition of foreign official institutions on the Treasury International Capital (TIC) Forms, supersedes all previous lists. The definition of foreign official institutions is: "FOREIGN OFFICIAL INSTITUTIONS (FOI) include the following: 1. Treasuries, including ministries of finance, or corresponding departments of national governments; central banks, including all departments thereof; stabilization funds, including official exchange control offices or other government exchange authorities; and diplomatic and consular establishments and other departments and agencies of national governments. 2. International and regional organizations. 3. Banks, corporations, or other agencies (including development banks and other institutions that are majority-owned by central governments) that are fiscal agents of national governments and perform activities similar to those of a treasury, central bank, stabilization fund, or exchange control authority." Although the attached list includes the major foreign official institutions which have come to the attention of the Federal Reserve Banks and the Department of the Treasury, it does not purport to be exhaustive. Whenever a question arises whether or not an institution should, in accordance with the instructions on the TIC forms, be classified as official, the Federal Reserve Bank with which you file reports should be consulted. It should be noted that the list does not in every case include all alternative names applying to the same institution.
    [Show full text]
  • Panama-Pandemic-Response-And
    The World Bank Panama Pandemic Response and Growth Recovery Development Policy Loan (P174107) Document of The World Bank Public Disclosure Authorized FOR OFFICIAL USE ONLY Report No: PGD207 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT PROGRAM DOCUMENT FOR A PROPOSED LOAN Public Disclosure Authorized IN THE AMOUNT OF US$300 MILLION TO REPUBLIC OF PANAMA FOR THE PANAMA PANDEMIC RESPONSE AND GROWTH RECOVERY DEVELOPMENT POLICY LOAN Public Disclosure Authorized November 13, 2020 Macroeconomics, Trade and Investment and Education Global Practices Latin America and Caribbean Region Public Disclosure Authorized This document has a restricted distribution and may be used by recipients only in the performance of their official duties. Its contents may not otherwise be disclosed without World Bank authorization. Official Use The World Bank Panama Pandemic Response and Growth Recovery Development Policy Loan (P174107) Republic of Panama GOVERNMENT FISCAL YEAR January 1 – December 31 CURRENCY EQUIVALENTS (Exchange Rate Effective as of October 30, 2020) PAB 1.00 = US$1.00 ABBREVIATIONS AND ACRONYMS AIG Governmental Innovation Agency IPSAS International Public Sector Accountability (Agencia de Innovación Standards Gubernamental) AG Guardian Angel (Ángel Guardián) ISTMO Integrated Financial Management System (Integración y Soluciones Tecnológicas del Modelo de Gestión Operativa) AML/CFT Anti-Money Laundering and LAC Latin America and Caribbean Combating the Financing of Terrorism ASA Advisory Services and Analytics LAYS Learning-Adjusted Years
    [Show full text]
  • Tax Relief Country: Italy Security: Intesa Sanpaolo S.P.A
    Important Notice The Depository Trust Company B #: 15497-21 Date: August 24, 2021 To: All Participants Category: Tax Relief, Distributions From: International Services Attention: Operations, Reorg & Dividend Managers, Partners & Cashiers Tax Relief Country: Italy Security: Intesa Sanpaolo S.p.A. CUSIPs: 46115HAU1 Subject: Record Date: 9/2/2021 Payable Date: 9/17/2021 CA Web Instruction Deadline: 9/16/2021 8:00 PM (E.T.) Participants can use DTC’s Corporate Actions Web (CA Web) service to certify all or a portion of their position entitled to the applicable withholding tax rate. Participants are urged to consult TaxInfo before certifying their instructions over CA Web. Important: Prior to certifying tax withholding instructions, participants are urged to read, understand and comply with the information in the Legal Conditions category found on TaxInfo over the CA Web. ***Please read this Important Notice fully to ensure that the self-certification document is sent to the agent by the indicated deadline*** Questions regarding this Important Notice may be directed to Acupay at +1 212-422-1222. Important Legal Information: The Depository Trust Company (“DTC”) does not represent or warrant the accuracy, adequacy, timeliness, completeness or fitness for any particular purpose of the information contained in this communication, which is based in part on information obtained from third parties and not independently verified by DTC and which is provided as is. The information contained in this communication is not intended to be a substitute for obtaining tax advice from an appropriate professional advisor. In providing this communication, DTC shall not be liable for (1) any loss resulting directly or indirectly from mistakes, errors, omissions, interruptions, delays or defects in such communication, unless caused directly by gross negligence or willful misconduct on the part of DTC, and (2) any special, consequential, exemplary, incidental or punitive damages.
    [Show full text]
  • Panama Country Report BTI 2012
    BTI 2012 | Panama Country Report Status Index 1-10 7.39 # 22 of 128 Political Transformation 1-10 7.70 # 25 of 128 Economic Transformation 1-10 7.07 # 29 of 128 Management Index 1-10 5.65 # 43 of 128 scale: 1 (lowest) to 10 (highest) score rank trend This report is part of the Bertelsmann Stiftung’s Transformation Index (BTI) 2012. The BTI is a global assessment of transition processes in which the state of democracy and market economy as well as the quality of political management in 128 transformation and developing countries are evaluated. More on the BTI at http://www.bti-project.org Please cite as follows: Bertelsmann Stiftung, BTI 2012 — Panama Country Report. Gütersloh: Bertelsmann Stiftung, 2012. © 2012 Bertelsmann Stiftung, Gütersloh BTI 2012 | Panama 2 Key Indicators Population mn. 3.5 HDI 0.768 GDP p.c. $ 13609 Pop. growth1 % p.a. 1.6 HDI rank of 187 58 Gini Index 52.3 Life expectancy years 76 UN Education Index 0.743 Poverty3 % 17.9 Urban population % 74.8 Gender inequality2 0.492 Aid per capita $ 19.0 Sources: The World Bank, World Development Indicators 2011 | UNDP, Human Development Report 2011. Footnotes: (1) Average annual growth rate. (2) Gender Inequality Index (GII). (3) Percentage of population living on less than $2 a day. Executive Summary Since 2004, Panama has experienced a period of political stability and strong macroeconomic performance. The country’s growth rates in 2007 and 2008 were higher than in any other country in Latin America. The economic and financial crisis of 2008 caused only a temporary slowdown, and Panama was one of the very few countries in the region that did not suffer recession in 2009.
    [Show full text]
  • Remittance Markets in Africa
    Public Disclosure Authorized DIRECTIONS IN DEVELOPMENT Public Disclosure Authorized Finance Remittance Markets in Africa Sanket Mohapatra and Dilip Ratha Editors Public Disclosure Authorized Public Disclosure Authorized Remittance Markets in Africa Remittance Markets in Africa Sanket Mohapatra and Dilip Ratha Editors © 2011 The International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org All rights reserved 1 2 3 4 14 13 12 11 This volume is a product of the staff of the International Bank for Reconstruction and Development / The World Bank. The findings, interpretations, and conclusions expressed in this volume do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The bound- aries, colors, denominations, and other information shown on any map in this work do not imply any judgement on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and Permissions The material in this publication is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The International Bank for Reconstruction and Development / The World Bank encourages dissemination of its work and will normally grant permission to reproduce portions of the work promptly. For permission to photocopy or reprint any part of this work, please send a request with com- plete information to the Copyright Clearance Center Inc., 222 Rosewood Drive, Danvers, MA 01923, USA; telephone: 978-750-8400; fax: 978-750-4470; Internet: www.copyright.com.
    [Show full text]