1

2

2.1

(a)

National quota minus balances in euro at the disposal of the IMF. The No 2 account of the IMF (euro account for administrative expenses) may be included in this item or under the item ‘Liabilities to non-euro area residents denominated in euro’

(a)

Nominal value, translation at the foreign exchange market rate

(b)

Holdings of SDRs (gross)

(b)

Nominal value, translation at the foreign exchange market rate

(c)

General arrangements to borrow, loans under special borrowing arrangements, deposits made to trusts under the management of the IMF

(c)

Nominal value, translation at the foreign exchange market rate

2.2

(a)

Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions

(a)

Nominal value, translation at the foreign exchange market rate

(b)

Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by non-euro area residents

(b)

(c)

(c)

Deposits at nominal value, translated at the foreign exchange market rate

(d)

Non-euro area banknotes and coins

(d)

Nominal value, translation at the foreign exchange market rate

3

(a)

Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by euro area residents

(a)

(b)

Loans, deposits, reverse repo transactions, sundry lending

(b)

Deposits and other lending at nominal value, translated at the foreign exchange market rate

4

4.1

(a)

Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of securities denominated in euro

(a)

Nominal value

(b)

Equity instruments, notes and bonds, bills, zero bonds, money market paper, all issued by non-euro area residents

(b)

(c)

(c)

Deposits at nominal value

(d)

Securities issued by supranational or international organisations, e.g. the European Investment Bank, irrespective of their geographical location

(d)

4.2

5

5.1

5.2

5.3

5.4

5.5

5.6

6

7

7.1

(a)

Market price

Any premiums or discounts are amortised

(b)

Cost subject to impairment (cost when the impairment is covered by a provision under liability item 13(b) ‘Provisions’)

Any premiums or discounts are amortised

(c)

Cost subject to impairment

Any premiums or discounts are amortised

7.2

(a)

Market price

Any premiums or discounts are amortised

(b)

Cost subject to impairment

Any premiums or discounts are amortised

(c)

Cost subject to impairment

Any premiums or discounts are amortised

(d)

Market price

8

9

9.1

9.2

9.3

(a)

net claims arising from balances of TARGET2 accounts and correspondent accounts of NCBs, i.e. the net figure of claims and liabilities. See also liability item 10.2 ‘Other liabilities within the Eurosystem (net)’

(a)

Nominal value

(b)

other intra-Eurosystem claims denominated in euro that may arise, including the interim distribution of ECB income to NCBs

(b)

Nominal value

10

11

11.1

11.2

11.3

—

Participating interests and investments in subsidiaries, equities held for strategic/policy reasons

—

Securities including equities, and other financial instruments and balances including fixed-term deposits and current accounts held as an earmarked portfolio

—

Reverse repo transactions with credit institutions in connection with the management of securities portfolios under this item

(a)

Market price

(b)

Cost subject to impairment

(c)

Net asset value

(d)

Market price

Premiums/discounts are amortised

(e)

Cost subject to impairment

Any premiums or discounts are amortised

(f)

Cost subject to impairment

(g)

Nominal value, translated at the foreign exchange market rate if the balances/deposits are denominated in foreign currencies

11.4

11.5

11.6

(a)

Advances, loans and other minor items. Loans on a trust basis

(a)

Nominal value or cost

(b)

Investments related to customer gold deposits

(b)

Market value

(c)

Net pension assets

(c)

As per Article 24(2)

(d)

Outstanding claims arising from the default of Eurosystem counterparties in the context of Eurosystem credit operations

(d)

Nominal/recoverable value (before/after settlement of losses)

(e)

Assets or claims (vis-à-vis third parties) appropriated and/or acquired in the context of the realisation of collateral submitted by Eurosystem counterparties in default

(e)

Cost (converted at the foreign exchange market rate at the time of the acquisition if financial assets are denominated in foreign currencies)

12

1

2

2.1

2.2

2.3

2.4

2.5

3

4

5

5.1

5.2

6

7

8

8.1

8.2

9

10

10.1

10.2

(a)

net liabilities arising from balances of TARGET2 accounts and correspondent accounts of NCBs, i.e. the net figure of claims and liabilities. See also asset item 9.3 ‘Other claims within the Eurosystem (net)’

(a)

Nominal value

(b)

other intra-Eurosystem liabilities denominated in euro that may arise, including the interim distribution of ECB income to NCBs

(b)

Nominal value

11

12

12.1

12.2

12.3

(a)

Taxation suspense accounts. Foreign currency credit or guarantee cover accounts. Repo transactions with credit institutions in connection with simultaneous reverse repo transactions for the management of securities portfolios under asset item 11.3 ‘Other financial assets’. Compulsory deposits other than reserve deposits. Other minor items. Liabilities on a trust basis

(a)

Nominal value or (repo) cost

(b)

Customer gold deposits

(b)

Market value

(c)

Net pension liabilities

(c)

As per Article 24(2)

13

(a)

For foreign exchange rate, interest rate, credit and gold price risks, and for other purposes, e.g. expected future expenses and contributions in accordance with Article 48.2 of the Statute of the ESCB with respect to central banks of Member States whose derogations have been abrogated

(a)

Cost/nominal value

(b)

For counterparty or credit risks arising from monetary policy operations

(b)

Nominal value (based on a valuation at year end by the Governing Council of the ECB)

14

(a)

Revaluation accounts related to price movements for gold, for every type of euro-denominated securities, for every type of foreign currency-denominated securities, for options; market valuation differences related to interest rate risk derivatives; revaluation accounts related to foreign exchange rate movements for every currency net position held, including foreign exchange swaps/forwards and SDRs

(b)

Special revaluation accounts stemming from contributions in accordance with Article 48.2 of the Statute of the ESCB with respect to central banks of Member States whose derogations have been abrogated. See Article 13(2)

15

15.1

15.2

16

1.

Gold and gold receivables

2.

Claims on non-euro area residents denominated in foreign currency

2.1.

Receivables from the IMF

2.2.

Balances with banks and security investments, external loans and other external assets

3.

Claims on euro area residents denominated in foreign currency

4.

Claims on non-euro area residents denominated in euro

4.1.

Balances with banks, security investments and loans

4.2.

Claims arising from the credit facility under ERM II

5.

Lending to euro area credit institutions related to monetary policy operations denominated in euro

5.1.

Main refinancing operations

5.2.

Longer-term refinancing operations

5.3.

Fine-tuning reverse operations

5.4.

Structural reverse operations

5.5.

Marginal lending facility

5.6.

Credits related to margin calls

6.

Other claims on euro area credit institutions denominated in euro

7.

Securities of euro area residents denominated in euro

7.1.

Securities held for monetary policy purposes

7.2.

Other securities

8.

General government debt denominated in euro

9.

Intra-Eurosystem claims

9.1.

Claims related to the issuance of ECB debt certificates

9.2.

Claims related to the allocation of euro banknotes within the Eurosystem

9.3.

Other claims within the Eurosystem (net)

10.

Items in course of settlement

11.

Other assets

11.1.

Coins of euro area

11.2.

Tangible and intangible fixed assets

11.3.

Other financial assets

11.4.

Off-balance-sheet instruments revaluation differences

11.5.

Accruals and prepaid expenses

11.6.

Sundry

12.

Loss for the year

1.

Banknotes in circulation

2.

Liabilities to euro area credit institutions related to monetary policy operations denominated in euro

2.1.

Current accounts (covering the minimum reserve system)

2.2.

Deposit facility

2.3.

Fixed-term deposits

2.4.

Fine-tuning reverse operations

2.5.

Deposits related to margin calls

3.

Other liabilities to euro area credit institutions denominated in euro

4.

ECB debt certificates issued

5.

Liabilities to other euro area residents denominated in euro

5.1.

General government

5.2.

Other liabilities

6.

Liabilities to non-euro area residents denominated in euro

7.

Liabilities to euro area residents denominated in foreign currency

8.

Liabilities to non-euro area residents denominated in foreign currency

8.1.

Deposits, balances and other liabilities

8.2.

Liabilities arising from the credit facility under ERM II

9.

Counterpart of special drawing rights allocated by the IMF

10.

Intra-Eurosystem liabilities

10.1.

Liabilities equivalent to the transfer of foreign reserves

10.2.

Other liabilities within the Eurosystem (net)

11.

Items in course of settlement

12.

Other liabilities

12.1.

Off-balance-sheet instruments revaluation differences

12.2.

Accruals and income collected in advance

12.3.

Sundry

13.

Provisions

14.

Revaluation accounts

15.

Capital and reserves

15.1.

Capital

15.2.

Reserves

16.

Profit for the year

1.1.1.

1.1.2.

1.1.3.

1.1.

1.2.1.

1.2.2.

1.2.

1.

Net interest income

2.1.

2.2.

2.3.

2.

Net result of financial operations, write downs and risk provisions

3.1.

3.2.

3.

Net income/expense from fees and commissions (2)

4.

Income from equity shares and participating interests

5.

Other income

6.

Staff costs (3)

7.

Administrative expenses (3)

8.

Depreciation of tangible and intangible fixed assets

9.

Banknote production services (4)

10.

Other expenses