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