The statistical system for the Member States whose currency is the euro (hereinafter the ‘euro area Member States’ covering the balance sheet of the monetary financial institution (MFI) sector comprises the two following main elements:

a list of MFIs for statistical purposes (see Part 1 for identification of certain MFIs); and a specification of the statistical information reported by these MFIs at monthly, quarterly and annual frequency (see Parts 2, 3, 4, 5, 6 and 7).

For the purpose of obtaining complete information on the MFIs’ balance sheets, it is also necessary to impose certain statistical reporting requirements on non-MMF investment funds (IFs) and on other financial intermediaries except insurance corporations and pension funds (hereinafter the ‘OFIs’), when acting in the context of financial activities involving money market fund (MMF) shares/units. This statistical information is collected by the national central banks (NCBs) from the MFIs and from IFs and OFIs, in accordance with Part 2 and according to national arrangements relying on the harmonised definitions and classifications set out in Article 1 and Annex II.

The money stock includes notes and coins in circulation and other monetary liabilities (deposits and other financial instruments which are close substitutes for deposits) of MFIs. The counterparts to the money stock comprise all other items in the MFI balance sheet. The ECB also compiles financial transactions derived from the stocks and from other data, including revaluation adjustment data reported by MFIs (see Part 5).

The statistical information required by the ECB is summarised in Part 8.

To compile the euro area monetary aggregates and counterparts, the ECB requires the data in Table 1 as follows:

To further analyse monetary developments and to serve other statistical purposes, the ECB requires the following in respect of key items:

Subsector, maturity and real estate collateral breakdown of credit to euro area non-MFIs (see Table 2). This is required to enable the monitoring of the complete subsector and maturity structure of MFIs’ overall credit financing (loans and securities) vis-à-vis the money-holding sector. For non-financial corporations and households, further ‘of which’ positions are required identifying the loans secured with real estate collateral. For loans denominated in euro with original maturity over one and over two years vis-à-vis non-financial corporations and households, further ‘of which’ positions are required for certain remaining maturities and interest rate reset periods (see Table 2). An interest rate reset is understood as a change in the interest rate of a loan which is provided for in the current loan contract. Loans subject to interest rate reset include, inter alia, loans with interest rates which are periodically revised in accordance with the evolution of an index, e.g. Euribor, loans with interest rates which are revised on a continuous basis, i.e. floating rates, and loans with interest rates which are revisable at the MFI’s discretion. Subsector breakdown of MFI deposit liabilities to the general government (other than central government) of the euro area Member States (see Table 2). This is required as complementary information to the monthly reporting. Sector breakdown of positions with counterparties outside the euro area (see Table 2). The sector classification in accordance with the System of National Accounts (hereinafter the ‘SNA 2008’) applies where the ESA 2010 is not in force. Identification of on-balance sheet positions for derivatives and accrued interest on loans and deposits within the remaining assets and remaining liabilities (see Table 2). This breakdown is required for enhancing consistency among statistics. Country breakdown, including positions vis-à-vis the European Investment Bank and the European Stability Mechanism (see Table 3). This breakdown is required to analyse further monetary developments and also for the purposes of the transitional requirements and for data quality checks. Sector breakdown for intra-euro area cross border deposits from and loans to non-MFIs (see Table 3). This breakdown is required to assess the positions of the MFI sectors in individual Member States vis-à-vis the remaining euro area Member States. Currency breakdown (see Table 4). This breakdown is required to permit the calculation of transactions for monetary aggregates and counterparts adjusted for exchange rate changes where these aggregates include all currencies combined.

Quarterly stocks (Sector breakdown)

M Monthly data requirements, see Table 1.
BALANCE SHEET ITEMS	A. Domestic																						B. Euro area other than domestic																						C. Rest of the world				D. Total
	MFI	Non-MFIs																					MFI	Non-MFIs																					Total
		Total	General government (S.13)						Other resident sectors															Total	General government (S.13)						Other resident sectors															Banks	Non-banks
			Total	Central government (S.1311)	Other general government				Total	Non-MMF investment funds (S.124)	Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)	Insurance corporations (S.128)	Pension funds (S.129)	Non-financial corporations (S.11)		Households + non-profit institutions serving households (S.14+S.15)									Total	Central government (S.1311)	Other general government				Total	Non-MMF investment funds (S.124)	Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)	Insurance corporations (S.128)	Pension funds (S.129)	Non-financial corporations (S.11)		Households + non-profit institutions serving households (S.14+S.15)									General government	Other resident sectors
					Total	State government (S.1312)	Local government (S.1313)	Social security funds (S.1314)								Total	Credit for consumption		Lending for house purchase		Other lending						Total	State government (S.1312)	Local government (S.1313)	Social security funds (S.1314)								Total	Credit for consumption		Lending for house purchase		Other lending
															Real estate collateral			Real estate collateral		Real estate collateral		Real estate collateral															Real estate collateral			Real estate collateral		Real estate collateral		Real estate collateral
LIABILITIES
8. Currency in circulation
9. Deposits				M																						M																			M
9.1. Overnight					M				M	M	M	M	M	M		M											M				M	M	M	M	M	M		M
9.2. With agreed maturity					M				M	M	M	M	M	M		M											M				M	M	M	M	M	M		M
9.3. Redeemable at notice					M				M	M	M	M	M	M		M											M				M	M	M	M	M	M		M
9.4. Repos					M				M	M	M	M	M	M		M											M				M	M	M	M	M	M		M
10. MMFs shares/units
11. Debt securities issued
12. Capital and reserves
13. Remaining liabilities
of which: financial derivatives
of which: accrued interest on deposits
ASSETS
1. Cash
2. Loans			M						M																M						M														M
up to 1 year										M	M	M	M	M		M																M	M	M	M	M		M
over 1 and up to 5 years										M	M	M	M	M		M																M	M	M	M	M		M
over 5 years										M	M	M	M	M		M																M	M	M	M	M		M
2e Euro
Loans with original maturity over 1 year
of which: Loans with remaining maturity of less than or equal to 1 year
of which: Loans with remaining maturity over 1 year and with interest rate reset in the next 12 months
Loans with original maturity over 2 years
of which: Loans with remaining maturity of less than or equal to 2 years
of which: Loans with remaining maturity over 2 years and with interest rate reset in the next 24 months
3. Debt securities held			M						M																M						M														M
up to 1 year
over 1 year
4. Equity									M																						M														M
5. Investment fund shares/units
MMFs shares/units
Non-MMF investment fund shares/units
6. Non-financial assets (including fixed assets)
7. Remaining assets
of which: financial derivatives
of which: accrued interest on loans