+ANNEX I STATISTICAL REPORTING REQUIREMENTS
---+1. The actual reporting population must provide the following statistical information, on a …
---+2. Aggregated data must be provided in terms of stocks and, in accordance with the relevant NCB's …
---+3. Insurance corporations (ICs) incorporated and resident in the territory of a euro area Member …
---+4. The data to be provided to the relevant NCB on a security-by-security basis is specified in …
---+1. As regards insurance technical reserves, for the quarterly reporting requirements listed below …
---+2. NCBs may also choose to derive the required information from data they deem necessary to require …
---+1. Data for field 1 must be reported.
---+2. If the relevant NCB does not directly collect security-by-security data on financial …
---+3. If the relevant NCB directly collects security-by-security data on financial transactions, data …
---+4. The relevant NCB may also require reporting agents to report data for fields 8, 9, 10 and 11. …
---+1. Data for fields 1, 12, 13, 14 and 15 must be reported.
---+2. If the relevant NCB does not directly collect security-by-security data on financial …
---+3. If the relevant NCB directly collects security-by-security information on financial …
---+4. The relevant NCB may also require reporting agents to report data for fields 3b, 8, 9, 10 and …

ANNEX I STATISTICAL REPORTING REQUIREMENTS

ANNEX I

STATISTICAL REPORTING REQUIREMENTS

1. Forbhreathnú

1. The actual reporting population must provide the following statistical information, on a …

The actual reporting population must provide the following statistical information, on a quarterly basis:

(a)	security-by-security data for securities with ISIN codes;

(b)	data on securities without ISIN codes either on a security-by-security or aggregated basis, broken down by instrument/maturity categories and counterparties;

(c)	data on assets and liabilities other than securities either on an item-by-item or aggregated basis, broken down by instrument/maturity categories and counterparties.

2. Aggregated data must be provided in terms of stocks and, in accordance with the relevant NCB's …

Aggregated data must be provided in terms of stocks and, in accordance with the relevant NCB's instructions, in terms of either: (a) revaluations due to price and exchange rate changes; or (b) financial transactions.

3. Insurance corporations (ICs) incorporated and resident in the territory of a euro area Member …

Insurance corporations (ICs) incorporated and resident in the territory of a euro area Member State must also provide, on an annual basis, data on premiums, claims and commissions, identifying business carried out domestically and through branches abroad, broken down by individual countries in the case of European Economic Area (EEA) countries.

4. The data to be provided to the relevant NCB on a security-by-security basis is specified in …

The data to be provided to the relevant NCB on a security-by-security basis is specified in Table 2.1 for securities with ISIN codes and in Table 2.2 for securities without ISIN codes. The aggregated quarterly statistical reporting requirements for stocks are specified in Tables 1a and 1b and those for revaluations due to price and exchange rate changes or financial transactions are specified in Tables 3a and 3b. The annual reporting requirements for premiums, claims and commissions are specified in Table 4.

PART 2

Insurance technical reserves

1. As regards insurance technical reserves, for the quarterly reporting requirements listed below …

As regards insurance technical reserves, for the quarterly reporting requirements listed below, reporting agents shall derive approximations, if the data cannot be identified directly, in accordance with the relevant NCB's guidance, based on common best practices defined at euro area level:

(a)	in relation to assets, data on the residence of the entity providing reinsurance to the reporting agent that is maintained as non-life insurance technical reserves (reinsurance recoverables);

(b)

in relation to liabilities, data on:

(i)	the residence of the holders of insurance technical reserves (life and non-life separately) provided by ICs resident in Member States whose currency is the euro (hereinafter the ‘euro area Member States’);

(ii)	pension entitlements, referring to occupational pension plans (broken down by defined contribution, defined benefit and hybrid schemes);

(iii)

financial transactions and/or revaluation adjustments for all required breakdowns, as shown in Tables 3a and 3b.

2. NCBs may also choose to derive the required information from data they deem necessary to require …

NCBs may also choose to derive the required information from data they deem necessary to require from the reporting agents for the purposes of this Part.

PART 3

Reporting tables

Table 1a

Quarterly stocks

Total

Euro area

Rest of the world

Domestic

Euro area Member States other than domestic

(country-by-country information)

Total

Non-participating Member States

(country-by-country information)

Main counterparties outside the European Union

(country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA)

ASSETS (F)

1.	Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — fair value

SUM

up to 1 year (remaining until maturity)

SUM

over 1 year (remaining until maturity)

SUM

1x.	Currency and deposits o/w transferable deposits (F.22)

SUM

1.	Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — nominal value

SUM

2.	Debt securities (ESA 2010: F.3)

SUM

issued by MFIs

SUM

issued by GG

SUM

issued by OFIs

SUM

issued by ICs

SUM

issued by PFs

SUM

issued by NFCs

SUM

issued by HHs & NPISHs

SUM

up to 1 year (original maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

1-2 years (original maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

over 2 years (original maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

up to 1 year (remaining until maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

1-2 years (remaining until maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

2-5 years (remaining until maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

Over 5 years (remaining until maturity)

SUM

issued by MFIs

issued by GG

issued by OFIs

issued by ICs

issued by PFs

issued by NFCs

issued by HHs & NPISHs

3.	Loans (ESA 2010: F.4) — fair value

SUM

original maturity up to 1 year — fair value

SUM

to MFIs

to GG

to IFs

to OFIs

to ICs

to PFs

to NFCs

to HHs & NPISHs

original maturity 1-5 years — fair value

SUM

to MFIs

to GG

to IFs

to OFIs

to ICs

to PFs

to NFCs

to HHs & NPISHs

original maturity over 5 years — fair value

SUM

to MFIs

to GG

to IFs

to OFIs

to ICs

to PFs

to NFCs

to HHs & NPISHs

up to 1 year remaining until maturity — fair value

SUM

1-2 years remaining until maturity — fair value

SUM

2-5 years remaining until maturity — fair value

SUM

over 5 years remaining until maturity — fair value

SUM

3x.	Loans o/w deposit guarantees in connection with reinsurance business — fair value

SUM

3.	Loans (ESA 2010: F.4) — nominal value

SUM

original maturity up to 1 year — nominal value

SUM

original maturity 1-5 years — nominal value

SUM

original maturity over 5 years — nominal value

SUM

4.	Equity (ESA 2010: F.51)

SUM

4a.	Equity of which listed shares

SUM

issued by MFIs

SUM

issued by GG

SUM

issued by OFIs

SUM

issued by ICs

SUM

issued by PFs

SUM

issued by NFCs

SUM

4b.	Equity of which unlisted shares

SUM

issued by MFIs

SUM

issued by GG

SUM

issued by OFIs

SUM

issued by ICs

SUM

issued by PFs

SUM

issued by NFCs

SUM

4c.	Equity of which other equity

SUM

issued by MFIs

SUM

issued by GG

SUM

issued by OFIs

SUM

issued by ICs

SUM

issued by PFs

SUM

issued by NFCs

SUM

5.	Investment funds shares/units (ESA 2010: F.52)

SUM

5a.	MMF shares/units

SUM

5b.	Non-MMF shares/units

SUM

6.	Financial derivatives (ESA 2010: F.7)

7.	Non-life insurance technical reserves (ESA 2010: F.61) (1)

SUM

8.	Non-financial assets (ESA 2010: AN)

9.	Remaining assets

10.	Total assets

SUM

Cells which can be derived from more detailed breakdowns

Abbreviations used in this table: o/w = of which, MFI = monetary financial institution, GG = general government, IF = investment fund, OFI = other financial intermediary, IC = insurance corporation, PF = pension fund, NFC = non-financial corporation, HH = household, NPISH = non-profit institution serving households, MMF = money market fund

Table 1b

Quarterly stocks (2)

Total

Euro area

Rest of the world

Domestic

Euro area Member States other than domestic

(country-by-country information)

Total

Non-participating Member States

(country-by-country information)

Main counterparties outside the European Union

(country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA)

LIABILITIES (F)

1.	Debt securities issued (ESA 2010: F.3)

2.	Loans (ESA 2010: F.4)

issued by monetary financial institutions (MFIs) (3)

SUM

issued by non-MFIs (3)

SUM

2.x.	Loans o/w deposit guarantees in connection with reinsurance business

3.	Equity (ESA 2010: F.51)

SUM

3a.	Equity o/w listed shares

3b.	Equity o/w unlisted shares

3c.	Equity o/w other equity

4	Insurance technical reserves (ESA 2010: F.6) (4)

SUM

4.1	Life insurance technical reserves

SUM

o/w unit-linked

o/w non-unit linked

o/w Pension entitlements

SUM

o/w defined contribution schemes

o/w defined benefit schemes

o/w hybrid schemes

4.2	Non-life insurance technical reserves

SUM

by line of business

Medical expense insurance

Annual

Income protection insurance

Annual

Workers' compensation insurance

Annual

Motor vehicle liability insurance

Annual

Other motor insurance

Annual

Marine, aviation and transport insurance

Annual

Fire and other damage to property insurance

Annual

General liability insurance

Annual

Credit and suretyship insurance

Annual

Legal expenses insurance

Annual

Assistance

Annual

Miscellaneous financial loss

Annual

Reinsurance

Annual

5	Financial derivatives (ESA 2010: F.7)

6	Remaining liabilities

Abbreviation used in this table: o/w = of which.

Table 2

Required security-by-security data

Data for the fields in Table 2.1 and Table 2.2 must be reported for each security classified under the instrument categories ‘debt securities’, ‘equity’ and ‘investment fund shares/units’ (as defined in Table A of Part 1 of Annex II). While Table 2.1 refers to securities that have been assigned an ISIN code, Table 2.2 refers to securities without an ISIN code.

Table 2.1

Holdings of securities with an ISIN code

Data for each field must be reported for each security in accordance with the following rules:

1. Data for field 1 must be reported.

1.	Data for field 1 must be reported.

2. If the relevant NCB does not directly collect security-by-security data on financial …

2.	If the relevant NCB does not directly collect security-by-security data on financial transactions, data for two out of the three fields 2, 3 and 4 must be reported (i.e. fields 2 and 3; fields 2 and 4; or fields 3 and 4). If data are collected for field 3, data must also be collected for field 3b.

3. If the relevant NCB directly collects security-by-security data on financial transactions, data …

If the relevant NCB directly collects security-by-security data on financial transactions, data for the following fields must also be reported:

(a)	field 5; or fields 6 and 7; and

(b)	field 4; or fields 2 and 3.

4. The relevant NCB may also require reporting agents to report data for fields 8, 9, 10 and 11. …

The relevant NCB may also require reporting agents to report data for fields 8, 9, 10 and 11.

Field	Title
1	ISIN code
2	Number of units or aggregated nominal amount
3	Price
3b	Quotation basis
4	Total amount at market value
5	Financial transactions
6	Securities purchased
7	Securities sold
8	Currency in which the security is recorded
9	Other changes in volume at nominal value
10	Other changes in volume at market value
11	Portfolio investment or direct investment

Table 2.2

Holdings of securities without an ISIN code

Data for each field must be reported either: (a) for each security; or (b) by aggregating any number of securities as a single item.

In the case of (a) the following rules apply:

1. Data for fields 1, 12, 13, 14 and 15 must be reported.

1.	Data for fields 1, 12, 13, 14 and 15 must be reported.

2. If the relevant NCB does not directly collect security-by-security data on financial …

2.	If the relevant NCB does not directly collect security-by-security data on financial transactions, data for two out of the three fields 2, 3 and 4 must be reported (i.e. fields 2 and 3; fields 2 and 4; or fields 3 and 4). If data are collected for field 3, data must also be collected for field 3b.

3. If the relevant NCB directly collects security-by-security information on financial …

If the relevant NCB directly collects security-by-security information on financial transactions, data for the following fields must also be reported:

(a)	field 5; or fields 6 and 7; and

(b)	field 4; or fields 2 and 3.

4. The relevant NCB may also require reporting agents to report data for fields 3b, 8, 9, 10 and …

The relevant NCB may also require reporting agents to report data for fields 3b, 8, 9, 10 and 11.

In the case of (b) the following rules apply:

1.	Data for fields 4, 12, 13, 14, 15 must be reported.

2.	Data for either field 5 or both fields 10 and 16 must be reported.

3.	The relevant NCB may also require reporting agents to report data for fields 8, 9 and 11.

Field

Title

Security identifier code

Number of units or aggregated nominal value

Price

Quotation basis

Total amount at market value

Financial transactions

Securities purchased

Securities sold

Currency in which the security is recorded

Other changes in volume at nominal value

Other changes in volume at market value

Portfolio investment or direct investment

Instrument (with financial transaction classification):

—	debt securities (F.3)

—	equity (F.51)

—	o/w listed shares (F.511)

—	o/w unlisted shares (F.512)

—	o/w other equity (F.519)

—	investment funds shares or units (F.52)

Issue date and maturity date for debt securities. Alternatively, breakdown by maturity brackets as follows: original maturity up to one year, one to two years, over two years and remaining maturity up to one year, one to two years, two to five years, over five years.

Sector or subsector of the issuer:

—	central bank (S.121)

—	deposit-taking corporations except the 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 (excluding financial vehicle corporations engaged in securitisation transactions) + financial auxiliaries + captive financial institutions and money lenders (S.125 excluding FVCs + S.126 + S.127)

—	financial vehicle corporations engaged in securitisation transactions (a subdivision of S.125)

—	ICs (S.128)

—	pension funds (S.129)

—	non-financial corporations (S.11)

—	general government (S.13)

—	households and non-profit institutions serving households (S.14 + S.15) (5)

Issuer country

Revaluation adjustments

Table 3a

Quarterly revaluation adjustments or financial transactions

Total

Euro area

Rest of the world

Domestic

Euro area Member States other than domestic

(country-by-country information)

Total

Non-participating Member States

(country-by-country information)

Main counterparties outside the European Union

(country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA)

ASSETS (F)

1.	Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — fair value

up to 1 year (remaining until maturity)

over 1 year (remaining until maturity)

1x.	Currency and deposits o/w transferable deposits (F.22)

1.	Currency and deposits (ESA 2010: F.21 + F.22 + F.29) — nominal value

2.	Debt securities (ESA 2010: F.3)

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

up to 1 year (original maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

1-2 years (original maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

over 2 years (original maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

up to 1 year (remaining until maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

1-2 years (remaining until maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

2-5 years (remaining until maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

Over 5 years (remaining until maturity)

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

issued by HHs & NPISHs

MINIMUM

3.	Loans (ESA 2010: F.4) — fair value

original maturity up to 1 year — fair value

MINIMUM

to MFIs

to GG

to IFs

to OFIs

to ICs

to PFs

to NFCs

to HHs & NPISHs

original maturity 1-5 years — fair value

MINIMUM

to MFIs

to GG

to IFs

to OFIs

to ICs

to PFs

to NFCs

to HHs & NPISHs

original maturity over 5 years — fair value

MINIMUM

to MFIs

to GG

to IFs

to OFIs

to ICs

to PFs

to NFCs

to HHs & NPISHs

up to 1 year remaining until maturity — fair value

MINIMUM

1-2 years remaining until maturity — fair value

MINIMUM

2-5 years remaining until maturity — fair value

MINIMUM

over 5 years remaining until maturity — fair value

MINIMUM

3x.	Loans o/w deposit guarantees in connection with reinsurance business — fair value

MINIMUM

3.	Loans (ESA 2010: F.4) — nominal value

original maturity up to 1 year — nominal value

MINIMUM

original maturity 1-5 years — nominal value

MINIMUM

original maturity over 5 years — nominal value

MINIMUM

4.	Equity (ESA 2010: F.51)

4a.	Equity o/w listed shares

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

4b.	Equity o/w unlisted shares

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

4c.	Equity o/w other equity

MINIMUM

issued by MFIs

MINIMUM

issued by GG

MINIMUM

issued by OFIs

MINIMUM

issued by ICs

MINIMUM

issued by PFs

MINIMUM

issued by NFCs

MINIMUM

5.	Investment funds shares/units (ESA 2010: F.52)

5a.	MMF shares/units

5b.	Non-MMF shares/units

MINIMUM

6.	Financial derivatives (ESA 2010: F.7)

7.	Non-life insurance technical reserves (ESA 2010: F.61) (6)

MINIMUM

8.	Non-financial assets (ESA 2010: AN)

MINIMUM

9.	Remaining assets

10.	Total assets

Abbreviations used in this table: o/w = of which, MFI = monetary financial institution, GG = general government, IF = investment fund, OFI = other financial intermediary, IC=insurance corporation, PF = pension fund, NFC = non-financial corporation, HH = household, NPISH = non-profit institution serving households, MMF = money market fund

IC's report: fields are marked ‘MINIMUM’ where data on instrument categories is not collected on an item-by-item basis. NCBs may extend this practice to data fields that do not contain the word ‘MINIMUM’.

Table 3b

Quarterly revaluation adjustments or financial transactions

Total

Euro area

Rest of the world

Domestic

Euro area Member States other than domestic

(country-by-country information)

Total

Non-participating Member States

(country-by-country information)

Main counterparties outside the European Union (Comments for previous tables apply)

(country-by-country information for Brazil, Canada, China, Hong Kong, India, Japan, Russia, Switzerland, USA)

LIABILITIES (F)

1.	Debt securities issued (ESA 2010: F.3)

MINIMUM

2.	Loans (ESA 2010: F.4)

MINIMUM

issued by monetary financial institutions (MFIs) (7)

issued by non-MFIs (7)

2.x.	Loans o/w deposit guarantees in connection with reinsurance business

MINIMUM

3.	Equity (ESA 2010: F.51)

3a.	Equity o/w listed shares

3b.	Equity o/w unlisted shares

3c.	Equity o/w other equity

4	Insurance technical reserves (ESA 2010: F.6) (8)

4.1	Life insurance technical reserves

o/w unit-linked

MINIMUM

o/w non-unit linked

o/w Pension entitlements

MINIMUM

o/w defined contribution schemes

o/w defined benefit schemes

o/w hybrid schemes

4.2	Non-life insurance technical reserves

by line of business

Medical expense insurance

Income protection insurance

Workers' compensation insurance

Motor vehicle liability insurance

Other motor insurance

Marine, aviation and transport insurance

Fire and other damage to property insurance

General liability insurance

Credit and suretyship insurance

Legal expenses insurance

Assistance

Miscellaneous financial loss

Reinsurance

5	Financial derivatives (ESA 2010: F.7)

MINIMUM

6	Remaining liabilities

IC's report: fields are marked ‘MINIMUM’ where data on instrument categories is not collected on an item-by-item basis. The NCBs may extend this practice to data fields that do not contain the word ‘MINIMUM’.

Table 4

Annual premiums, claims and commissions

Total (9)

Of which: domestic

Of which: branches inside the EEA (country-by-country information)

Of which: branches outside the EEA (total)

Premiums

Claims

3.	Commissions

(1) If the reporting agent is not in a position to directly identify the residence of the counterparty, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation).

(2) Unless annual frequency indicated.

(3) In the case of non-euro area Member States, ‘MFIs’ and ‘non-MFIs’ refer to ‘banks’ and ‘non-banks’.

(4) If the reporting agent is not in a position to directly identify the information, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation).

(5) The relevant NCB may require reporting agents to separately identify the subsectors ‘households’ (S.14) and ‘non-profit institutions serving households’

(6) If the reporting agent is not in a position to directly identify the residence of the counterparty, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation).

(7) In the case of non-euro area Member States, ‘MFIs’ and ‘non-MFIs’ refer to ‘banks’ and ‘non-banks’.

(8) If the reporting agent is not in a position to directly identify the residence of the counterparty, it may derive approximations or, alternatively, report other information requested by the relevant NCB so that the relevant NCB can derive approximations (as provided for by Part 2 of Annex I to this Regulation).

(9) The total includes business carried out by exercising the freedom to provide services under Article 56 of the Treaty.

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais
Foinse	Ceanglas

3. Caighdeáin ghaolmhara

Caighdeáin
Foinse	Ceanglas

Builddate: 20.12.2014 00:00:00 -Doknr: CELEX:32014R1374
EULAW -
European Regulation published on http://eur-lex.europa.eu/