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Document 02013O0007-20181001
Guideline of the European Central Bank of 22 March 2013 concerning statistics on holdings of securities (ECB/2013/7) (2013/215/EU)
Consolidated text: Guideline of the European Central Bank of 22 March 2013 concerning statistics on holdings of securities (ECB/2013/7) (2013/215/EU)
Guideline of the European Central Bank of 22 March 2013 concerning statistics on holdings of securities (ECB/2013/7) (2013/215/EU)
ELI: http://data.europa.eu/eli/guideline/2013/215/2018-10-01
02013O0007 — EN — 01.10.2018 — 003.002
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GUIDELINE OF THE EUROPEAN CENTRAL BANK of 22 March 2013 concerning statistics on holdings of securities (ECB/2013/7) (OJ L 125 7.5.2013, p. 17) |
Amended by:
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|
Official Journal |
||
No |
page |
date |
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GUIDELINE (EU) 2015/948 OF THE EUROPEAN CENTRAL BANK of 16 April 2015 |
L 154 |
15 |
19.6.2015 |
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GUIDELINE (EU) 2016/1386 OF THE EUROPEAN CENTRAL BANK of 2 August 2016 |
L 222 |
85 |
17.8.2016 |
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GUIDELINE (EU) 2018/323 OF THE EUROPEAN CENTRAL BANK of 22 February 2018 |
L 62 |
38 |
5.3.2018 |
Corrected by:
GUIDELINE OF THE EUROPEAN CENTRAL BANK
of 22 March 2013
concerning statistics on holdings of securities
(ECB/2013/7)
(2013/215/EU)
Article 1
Scope
This Guideline establishes the obligations of the NCBs to report to the ECB statistics on holdings of securities collected pursuant to Regulation (EU) No 1011/2012 (ECB/2012/24), as well as a framework for data quality management of these statistics, which aims to ensure the completeness, accuracy and consistency of output data by consistently applying rules on quality standards for such data.
Article 2
Definitions
For the purposes of this Guideline, the definitions contained in Regulation (EU) No 1011/2012 (ECB/2012/24) shall apply, unless otherwise provided for, together with the following definitions:
‘input data’ means data reported to the ECB;
‘output data’ means data created by the ECB within the scope of securities holdings statistics;
‘Data Quality Management’ or ‘DQM’ means ensuring, verifying and maintaining the quality of output data through the use and application of DQM targets, DQM metrics and DQM thresholds;
‘European System of Central Banks Securities Holdings Statistics Database’ or ‘SHSDB’ means the technical tool operated by the ECB and the Deutsche Bundesbank to compile the data collected under this Guideline and under Regulation (EU) No 1011/2012 (ECB/2012/24);
‘DQM target’ means a benchmark for assessing the quality of output feed data;
‘DQM metric’ means a statistical indicator measuring the level to which a certain DQM target has been reached;
‘DQM threshold’ means the minimum level of verification work to be conducted in order to satisfy the requirements of the DQM framework for a DQM target.
Article 3
NCBs' reporting obligations for holdings of securities with an ISIN code for sectoral data
NCBs' reporting obligations shall cover end-of-quarter positions and either: (i) end-of-quarter financial transactions over the reference quarter; or (ii) end-of-month or end-of-quarter data that are necessary to derive financial transactions, as laid down in paragraph 2. NCBs shall also report end-of-year positions, as laid down in Article 3(2b) of Regulation (EU) No 1011/2012 (ECB/2012/24) in accordance with the reporting scheme in Annex I, Part 3 (Tables 1 to 2).
Financial transactions or data necessary to derive financial transactions that are reported by actual reporting agents to NCBs in accordance with Part 1 of Chapter 1 of Annex I to Regulation (EU) No 1011/2012 (ECB/2012/24) shall be measured as laid down in Part 3 of Annex II to Regulation (EU) No 1011/2012 (ECB/2012/24).
NCBs shall report to the ECB the data mentioned in paragraph 1 for the following reference periods and in accordance with the following deadlines:
with respect to holdings of securities by resident investors excluding NCBs, securities held in custody by resident custodians for clients resident in other euro area Member States and securities issued by euro area entities held in custody with resident custodians for non-euro area resident clients:
NCBs shall report on a quarterly basis data on end-of-quarter security-by-security positions by close of business on the 70th calendar day following the end of the quarter to which the data relate;
NCBs shall report either: (1) on a quarterly basis security-by-security transactions and, where available, other changes in volume over the reference quarter by close of business on the 70th calendar day following the end of the quarter to which the data relate; or (2) security-by-security positions and, where available, other changes in volume, which are necessary for the derivation of transactions. In this latter case, the NCBs shall report in accordance with the approaches described under Part 1 of Chapter 1 of Annex I to Regulation (EU) No 1011/2012 (ECB/2012/24) by close of business on the 70th calendar day following the end of the quarter to which the data relate for quarterly security-by-security data and on the 63rd calendar day following the end of the month to which the data relate for monthly security-by-security data;
with respect to holdings of securities by insurance corporations (ICs) on an annual basis, NCBs shall report data on end-of-year aggregated positions by close of business on the 70th calendar day following the end of the year to which the data relate.
▼M2 —————
Article 3a
NCBs' reporting obligations for holdings of securities with an ISIN code for group data
NCBs' reporting obligations shall cover end-of-quarter positions as laid down in paragraph 2.
By way of derogation, the ECB may allow an NCB to report data by close of business on the 62nd calendar day following the end of the quarter to which the data relate. In such cases the NCB shall submit a request for a derogation to the ECB in writing, setting out:
the reasons on which the request is based, demonstrating that it is necessary for the purposes of ensuring the accuracy and consistency of the data reported to the ECB by enabling the NCB to cross-check the data with additional data sources, which otherwise would not be available in time for the required quality checking of input data;
the period for which such a derogation should be granted.
Following its assessment of the NCB's request, the ECB may grant the derogation for a specified period, and shall review the need for the derogation on an annual basis.
Article 3b
NCBs' general reporting obligations
The following general rules shall apply to the revision of monthly and quarterly data.
NCBs shall report regular revisions as follows:
revisions to monthly data with reference to the three months prior to the most recent quarter, which are transmitted on a quarterly basis, shall be sent together with the data for the most recent quarter (regular data transmission); revisions to monthly data with reference to the month prior to the most recent month, which are transmitted on a monthly basis, shall be sent together with the data for the most recent month (regular data transmission);
revisions to quarterly data with reference to the quarter prior to the most recent quarter shall be sent together with the data for the most recent quarter (regular data transmission);
revisions to the previous three years (12 quarters) shall be sent together with the regular transmission of data referring to the third quarter of the year;
the reporting of any other regular revisions not falling under points (i) to (iii) shall be agreed with the ECB.
NCBs shall report exceptional revisions that significantly improve the quality of the data as soon as available and outside the regular transmission periods, subject to prior agreement with the ECB.
NCBs shall submit explanatory notes to the ECB setting out the reasons for significant revisions. NCBs may also submit explanatory notes for any other revisions on a voluntary basis.
The reporting requirements set out in this Article are subject to the following back data reporting requirements where a Member State adopts the euro after this Guideline takes effect:
NCBs of Member States that joined the Union before December 2012 shall report back data to the ECB, on a best efforts basis, which cover at least: (1) the data reference periods starting from March 2014; or (2) the five years preceding the adoption of the euro by the relevant Member State, whichever period is shorter;
NCBs of Member States that joined the Union after December 2012 shall report back data to the ECB, on a best efforts basis, which cover at least: (1) the data reference periods starting from March 2016; or (2) the five years preceding the adoption of the euro by the relevant Member State, whichever period is shorter.
Article 4
Reporting approaches for holdings of securities without an ISIN code for sectoral data
Article 4a
Reporting approaches for holdings by MFIs of securities issued by the holders
NCBs' reporting obligations shall cover end-of-quarter positions.
Article 4b
NCBs' reporting obligations for holdings of securities without an ISIN code for group data
NCBs' reporting obligations shall cover end-of-quarter positions as laid down in paragraph 2.
By way of derogation, the ECB may allow an NCB to report data by close of business on the 62nd calendar day following the end of the quarter to which the data relate. In such cases the NCB shall submit a request for a derogation to the ECB in writing, setting out:
the reasons on which the request is based, demonstrating that it is necessary for the purposes of ensuring the accuracy and consistency of the data reported to the ECB by enabling the NCB to cross-check the data with additional data sources, which otherwise would not be available in time for the required quality checking of input data;
the period for which such a derogation should be granted.
Following its assessment of the NCB's request, the ECB may grant the derogation for a specified period, and shall review the need for the derogation on an annual basis.
Article 5
Approaches for compiling statistics on holdings of securities held in custody
If data on holdings of securities are not reported by custodians following the exemption granted in accordance with Article 4(5)(a) of Regulation (EU) No 1011/2012 (ECB/2012/24), and if NCBs obtain these data from other statistical or supervisory data sources, or if they collect them directly from investors in accordance with national arrangements, NCBs shall take all the following measures:
ensure that these sources are sufficiently aligned with the statistical concepts and definitions laid down in Regulation (EU) No 1011/2012 (ECB/2012/24);
monitor the quality of the data in accordance with the minimum statistical standards laid down in Annex III to Regulation (EU) No 1011/2012 (ECB/2012/24);
if the reported data do not meet the quality standards referred to in subparagraph (b), increase the quality of such data, including the collection of data from custodians as provided for in Articles 4(1) and 4b(3) of Regulation (EU) No 1011/2012 (ECB/2012/24).
Article 6
Derogations
Article 7
Reference data on reporting groups’ consolidated balance sheet assets
Article 8
Notification procedure to group data reporting agents
Article 9
Review procedure by the Governing Council
Article 10
Cooperation with competent authorities other than NCBs
Article 11
Verification
Article 12
Transmission standards
The NCBs shall use the ESCB-Net for the electronic transmission of the statistical information required by the ECB. The statistical information shall be made available to the ECB in accordance with electronic reporting standards laid down separately. Subject to the ECB’s prior consent, other means may be used to transmit statistical information.
Article 13
Simplified amendment procedure
Taking account of the views of the ESCB Statistics Committee, the ECB’s Executive Board may make technical amendments to the annexes to this Guideline, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents. The Executive Board shall inform the Governing Council of any such amendment without undue delay.
Article 14
Taking effect and implementation
This Guideline shall take effect on the day of its notification to the NCBs. The Eurosystem central banks shall comply with Articles 8 and 9 from the date of notification of the Guideline to the NCBs and with the remaining provisions of the Guideline from 1 January 2014.
Article 15
Addressees
This Guideline is addressed to all Eurosystem central banks.
ANNEX I
REPORTING SCHEMES
PART 1
Holdings of securities by sector excluding holdings by national central banks
Table 1
General information and explanatory notes
Reported information (1) |
Attribute |
Status (2) |
Description |
||
1. General information |
Reporting institution |
M |
Identification code of the reporting institution |
||
Submission date |
M |
Date on which the data are submitted to the Securities Holdings Statistics Database (SHSDB) |
|||
Reference period |
M |
Period to which the data refer |
|||
Reporting frequency |
M |
|
Quarterly data |
||
|
Monthly data (3) |
||||
2. Explanatory notes (metadata) |
M |
Treatment of early redemptions |
|||
M |
Treatment of accrued interest |
||||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
Only for positions, if transactions are derived from monthly positions in the SHSDB. |
Table 2
Information on holdings of securities
Reported information (1) |
Attribute |
Status (2) |
Description |
|
1. Securities related information |
Holder sector |
M |
Sector/sub-sector of the investor. |
|
|
|
Non-financial corporations (S.11) (3) |
||
|
Deposit-taking corporations except central banks (S.122) |
|||
|
Money market funds (MMFs) (S.123) |
|||
|
Non-MMF investment funds (S.124) |
|||
|
Other financial corporations (4) excluding financial vehicle corporations engaged in securitisation transactions |
|||
|
Financial vehicle corporations engaged in securitisation transactions |
|||
|
Insurance corporations (S.128) |
|||
|
Pension funds (S.129) |
|||
|
Insurance corporations and pension funds (sub-sector not identified) (S.128+S.129) (transitional period) |
|||
|
Central government (S.1311) (voluntary breakdown) |
|||
|
State government (S.1312) (voluntary breakdown) |
|||
|
Local government (S.1313) (voluntary breakdown) |
|||
|
Social security funds (S.1314) (voluntary breakdown) |
|||
|
Other general government (sub-sector not identified) |
|||
|
Households excluding non-profit institutions serving households (S.14) (voluntary breakdown for resident investors, mandatory for third party holdings) |
|||
|
Non-profit institutions serving households (S.15) (voluntary breakdown) |
|||
|
Other households and non-profit institutions serving households (S.14+S.15) (sub-sector not identified) |
|||
|
Non-financial investors excluding households (only for third party holdings) (S.11+S.13+S.15) (5) |
|||
|
Central banks and general government to be reported only for holdings by non-euro area countries (S.121+S.13) (6) |
|||
|
Investors other than central banks and governments to be reported only for holdings by non-euro area countries (6) |
|||
|
Unknown sector (7) |
|||
Holder country |
M |
Country of residence of the investor |
||
Source |
M |
Source of the submitted information on securities holdings |
||
|
|
Direct reporting |
||
|
Custodian reporting |
|||
|
Mixed reporting (8) |
|||
|
Not available |
|||
Function |
M |
Function of the investment according to the classification of balance of payments statistics |
||
|
|
Direct investment |
||
|
Portfolio investment |
|||
|
Not specified |
|||
Reporting basis |
V |
Indicates how the security is quoted, as a percentage or in units |
||
|
|
Percentage |
||
|
|
Units |
||
Nominal currency |
V |
Currency in which the security is denominated, reported when the reporting basis equals percentage |
||
Positions |
M |
Total amount of securities held |
||
|
|
At nominal value (9). Number of shares or units of a security or aggregated nominal amount (in nominal currency or euro) if the security is traded in amounts rather than in units, excluding the accrued interest. |
||
|
At market value. Amount held at the price quoted in the market in euro, including accrued interest (10). |
|||
Positions: of which amount |
M (11) |
Amount of securities held by the two largest investors |
||
|
|
At nominal value, according to the same valuation method as positions |
||
|
At market value, according to the same valuation method as positions |
|||
Format |
M (9) |
Specifies the format used for the positions at nominal value |
||
|
|
Nominal value in euro or other relevant currency |
||
|
Number of shares/units (12) |
|||
Other changes in volume |
M |
Other changes in the amount of the security held |
||
|
|
At nominal value in the same format as the positions at nominal value |
||
|
At market value in euro |
|||
Other changes in volume: of which amount |
M (11) |
Other changes in volume in the amount held by the two largest investors |
||
|
|
At nominal value, according to the same valuation method as positions |
||
|
At market value, according to the same valuation method as positions |
|||
Financial transactions |
M (13) |
Sum of purchases minus sales of a security, recorded at transaction value in euro including accrued interest (10) |
||
Financial transactions: of which amount |
M (14) |
Sum of the two largest transactions in absolute terms by individual holders, according to the same valuation method as the financial transactions |
||
Confidentiality status |
M (15) |
Confidentiality status for positions, transactions, other changes in volume |
||
|
|
Not for publication, restricted for internal use only |
||
|
Confidential statistical information |
|||
|
Not applicable (16) |
|||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
The numbering of categories throughout this Guideline reflects the numbering introduced in Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1) (hereinafter ‘ESA 2010’).
(4)
Other financial intermediaries (S.125) plus financial auxiliaries (S.126) plus captive financial institutions and money lenders (S.127).
(5)
Only if sectors S.11, S.13 and S.15 are not reported separately.
(6)
For data reported by non-euro area NCBs, only for reporting holdings by non-resident investors.
(7)
Unallocated sector resident in the holder country; i.e. unknown sectors of unknown countries should not be reported. NCBs are to inform SHSDB operators of the reason for the unknown sector, in the event of statistically relevant values.
(8)
Only if direct and custodian reporting cannot be distinguished.
(9)
Not reported if market values (and the respective other changes in volume/transactions) are reported.
(10)
The inclusion of accrued interest is recommended, on a best efforts basis.
(11)
If an NCB reports the confidentiality status, this attribute may not be reported. The amount may refer to the largest single investor, instead of the two largest investors, under the responsibility of the reporting NCB.
(12)
NCBs are encouraged to report nominal value in number of units when securities are quoted in units in the Centralised Securities Database (CSDB).
(13)
To be reported only if transactions are not derived from positions in the SHSDB.
(14)
To be reported only for transactions collected from reporting agents, not reported for transactions derived from positions by NCBs.
(15)
To be reported if the corresponding amount of the two largest investors for positions, transactions, other changes in volume, respectively, is not available/provided.
(16)
To be used only if transactions are derived from positions by NCBs. In such cases the confidentiality status will be derived by the SHSDB, i.e. if the initial and/or final positions are confidential, the derived transaction is flagged as confidential. |
Table 3
Holdings of securities with an ISIN code
Reported information (1) |
Attribute |
Status (2) |
Description |
1. Reference data |
ISIN code |
M |
ISIN code |
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute. |
Table 4
Holdings of securities without an ISIN code
Reported information (1) |
Attribute |
Status (2) |
Description |
|
1. Basic reference data |
Aggregation flag |
M |
Type of data |
|
|
|
Data reported on a security-by-security basis |
||
|
Aggregated data (no security-by-security) |
|||
Securities/aggregates identification number |
M |
Internal securities identification number for securities without an ISIN code and aggregated data on securities holdings |
||
Securities identification number type |
M (3) |
Specifies the securities identification number for securities reported on a security-by-security basis (4) |
||
|
|
national central bank (NCB) internal number |
||
|
Committee on Uniform Security Identification Procedures (CUSIP) |
|||
|
Stock Exchange Daily Official List (SEDOL) |
|||
|
other (to be specified in metadata) |
|||
Instrument classification |
M |
Classification of the security according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
|
|
Short-term debt securities (F.31) |
||
|
Long-term debt securities (F.32) |
|||
|
Listed shares (F.511) |
|||
|
Money market funds (MMF) shares or units (F.521) |
|||
|
Non-MMF investment fund shares or units (F.522) |
|||
|
Other security types (5) |
|||
Issuer sector |
M |
Institutional sector of the issuer according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
Issuer country |
M |
Country of legal incorporation or domicile of the issuer of the security |
||
Price value (6) |
V |
Price of the security at the end of the reference period |
||
Price value basis (6) |
V |
Basis on which the price value is given |
||
|
|
Euro or other relevant currency |
||
|
Percentage |
|||
2. Additional reference data |
Issuer name |
V |
Name of the issuer |
|
Short name |
V |
Short name of the security given by issuer, defined according to the characteristics of the security and any other available information |
||
Issue date |
V |
The date on which the securities are delivered to the underwriter by the issuer against payment. This is the date when the securities are available for delivery to investors for the first time. |
||
Maturity date |
V |
Date on which the instrument is redeemed |
||
Amount outstanding |
V |
Amount outstanding converted into euro |
||
Market capitalisation |
V |
Latest available market capitalisation in euro |
||
Accrued interest |
V |
Interest accrued since the last coupon payments or the accrual start date |
||
Last split factor |
V |
Stock splits and reverse splits of shares |
||
Last split date |
V |
Date on which the stock split becomes effective |
||
Coupon type |
V |
Type of coupon (fixed, floating, stepped, etc.) |
||
Debt type |
V |
Type of debt instrument |
||
Dividend amount |
V |
Amount of last dividend payment per share in dividend amount type before tax (gross dividend) |
||
Dividend amount type |
V |
Denomination either in dividend currency or number of shares |
||
Dividend currency |
V |
Currency of last dividend payment |
||
Asset securitisation type |
V |
Type of securing asset |
||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
Not required for securities reported on an aggregated basis.
(4)
NCBs should preferably use the same securities identification number for each security over several years. In addition, each securities identification number should be related to only one security. NCBs must inform the SHSDB operators if they are not in a position to do so. CUSIP and SEDOL codes may be treated as NCB internal numbers.
(5)
These securities will not be included in the production of aggregates.
(6)
To calculate positions at market value from positions at nominal value. |
Table 5
Holdings of securities issued by the holder
Reported information (1) |
Attribute |
Status (2) |
Description |
|
1. Basic reference data |
Aggregates identification number |
M (3) |
Internal securities identification number for aggregated data on securities holdings |
|
Instrument classification |
M |
Classification of the security according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
|
|
Short-term debt securities (F.31) |
||
|
Long-term debt securities (F.32) |
|||
|
Listed shares (F.511) |
|||
|
MMF shares or units (F.521) |
|||
Positions at market value |
M |
Total amount of securities held. At market value. Amount held at the price quoted on the market in euro, including accrued interest (4). |
||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
NCBs should use the pre-defined identification numbers agreed with the SHSDB operators.
(4)
The inclusion of accrued interest is recommended, on a best efforts basis. |
PART 2
Holdings of securities by reporting groups
Table 1
General information and explanatory notes
Reported information (1) |
Attribute |
Status (2) |
Description |
|
1. General information |
Reporting institution |
M |
Identification code of the reporting institution |
|
Submission date |
M |
Date on which the data are submitted to the SHSDB |
||
Reference period |
M |
Period to which the data refer |
||
Reporting frequency |
M |
Quarterly data |
||
2. Explanatory notes (metadata) |
M |
Treatment of early redemptions |
||
M |
Treatment of accrued interest |
|||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute. |
Table 2
Information on holdings of securities
Reported information (1) |
Attribute |
Status (2) |
Level of reporting (3) |
Description |
|
1. Holder related information |
Reporting group ID |
M |
G |
Standard code that uniquely identifies the reporting group (4) |
|
Reporting group ID type |
M |
G |
Specifies the type of code that is used for the reporting group |
||
Reporting group LEI |
M |
G |
LEI in line with International Organization for Standardization (ISO) 17442 of the reporting group |
||
Entity ID |
M |
E |
Standard code that uniquely identifies the entity of the group (4) |
||
Entity ID type |
M |
E |
Specifies the type of code that is used for the entity of the group |
||
Entity LEI |
M |
E |
LEI in line with ISO 17442 of the entity of the group |
||
Country of residency of the entity |
M |
E |
Country of legal incorporation or domicile of the entity |
||
Reporting group name |
M |
G |
Full legal name of the reporting group |
||
Entity name |
M |
E |
Full legal name of the entity of the group |
||
Head of group sector |
M |
G |
Institutional sector of the group data reporting agent according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
Entity sector |
M |
E |
Institutional sector of the entity of the group according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
Immediate parent ID |
M |
E |
Standard code that uniquely identifies the immediate legal entity of which the entity is a legally dependent part (4) |
||
Immediate parent ID type |
M |
E |
Specifies the type of identifier code that is used for the immediate parent |
||
Group type |
M |
G |
Group type |
||
2. Securities related information |
Reporting basis |
V |
E |
Indicates how the security is quoted, as a percentage or in units |
|
|
Percentage |
||||
|
Units |
||||
Nominal currency |
V |
E |
Currency in which the security is denominated, reported when reporting basis equals percentage |
||
Format |
M (5) |
E |
Specifies the format used for the positions at nominal value |
||
|
|
|
Nominal value in euro or other relevant currency |
||
|
|
|
Number of shares/units (6) |
||
Positions |
M |
E |
Total amount of securities held |
||
|
|
|
|
At nominal value (5). Number of shares or units of a security or aggregated nominal amount in nominal currency or euro if the security is traded in amounts rather than in units, excluding the accrued interest. |
|
|
|
|
|
At market value. Amount held of a security at the price quoted in the market in euro, including accrued interest (7) (8). |
|
Issuer is part of the reporting group (prudential scope) |
M |
G |
Indicates whether the security was issued by an entity of the same reporting group in line with the prudential scope of consolidation |
||
Issuer is part of the reporting group (accounting scope) |
M |
G |
Indicates whether the security was issued by an entity of the same reporting group in line with the accounting scope of consolidation |
||
3. Accounting and risk related information |
Status of forbearance and renegotiation |
M |
G |
Identification of forborne and renegotiated instruments |
|
Date of the forbearance and renegotiation status |
M |
G |
The date on which a forbearance or renegotiation status as reported under ‘status of forbearance and renegotiation’ is considered to have occurred |
||
Performing status of the instrument |
M |
G |
Identification of non-performing instruments in accordance with Commission Implementing Regulation (EU) No 680/2014 (9) |
||
Date of the performing status of the instrument |
M |
G |
The date on which the performing status as reported in ‘performing status of the instrument’ is considered to have been established or changed |
||
Default status of the issuer |
M |
G |
Identification of the default status of the issuer in accordance with Article 178 of Regulation (EU) No 575/2013. |
||
Date of default status of the issuer |
M |
G |
The date on which the default status as reported in the ‘default status of the issuer’ came into effect or changed. |
||
Default status of the instrument |
M |
G |
Identification of the default status of the instrument in accordance with Article 178 of Regulation (EU) No 575/2013 of the European Parliament and of the Council (10). |
||
Date of default status of the instrument |
M |
G |
The date on which the default status as reported in the ‘default status of the instrument’ came into effect or changed. |
||
Accounting standard |
M |
G and E |
Accounting standard used by the reporting agent |
||
Carrying amount |
M |
E |
The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014 Amount in euro. Foreign currency amounts should be converted into euro at the respective European Central Bank (ECB) euro foreign exchange reference rates, i.e. the mid-rate on the reference date. |
||
Type of impairment |
M |
E |
Type of impairment |
||
Impairment assessment method |
M |
E |
The method by which the impairment is assessed, if the instrument is subject to impairment in accordance with applied accounting standards. Collective and individual methods are distinguished. |
||
Accumulated impairment amount |
M |
E |
The amount of loss allowances that are held against or are allocated to the instrument on the reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates, i.e. the mid-rate on the reference date. |
||
Sources of encumbrance |
M |
E |
Type of transaction in which the exposure is encumbered in accordance with Implementing Regulation (EU) No 680/2014. An asset will be treated as encumbered if it has been pledged or if it is subject to any form of arrangement to secure, collateralise or credit enhance any instrument from which it cannot be freely withdrawn. |
||
Accounting classification of instruments |
M |
E |
Accounting portfolio where the instrument is recorded in accordance with the accounting standard applied by the reporting agent |
||
Prudential portfolio |
M |
E |
Classification of trading book and non-trading book exposures. Instruments in the trading book as defined in Article 4(1)(86) of Regulation (EU) No 575/2013. |
||
Accumulated changes in fair value due to credit risk |
M |
E |
Accumulated changes in fair value due to credit risk in accordance with Part 2.46 of Annex V to Implementing Regulation (EU) No 680/2014 Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates, i.e. the mid-rate on the reference date. |
||
Cumulative recoveries since default |
M |
E |
The total amount recovered since the date of default. Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates, i.e. the mid-rate on the reference date. |
||
Probability of default of the issuer |
M (11) |
G |
The issuer's probability of default over one year determined in accordance with Articles 160, 163, 179 and 180 of Regulation (EU) No 575/2013 |
||
Loss given default in downturns |
M (11) |
G |
The ratio of the amount that could be lost on an exposure during economic downturns due to a default over a one year period to the amount that would be outstanding at default, in accordance with Article 181 of Regulation (EU) No 575/2013 |
||
Loss given default in normal economic times |
M (11) |
G |
The ratio of the amount that could be lost on an exposure in normal economic conditions due to a default over a one-year period to the amount that would be outstanding at default |
||
Risk weight |
M (12) |
G |
Risk-weights associated with the exposure, in accordance with Regulation (EU) No 575/2013 |
||
Exposure value (also referred to as Exposure at default) |
M |
E |
Exposure value after credit risk mitigation and credit conversion factors in accordance with Implementing Regulation (EU) No 680/2014 Amount in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates, i.e. the mid-rate on the reference date. |
||
Capital calculation approach for prudential purposes |
M |
E |
Identification of the approach used to calculate the risk-weighted exposure amounts for the purposes of points (a) and (f) of Article 92(3) of Regulation (EU) No 575/2013 |
||
Exposure class |
M |
E |
Exposure class as defined in accordance with Regulation (EU) No 575/2013 |
||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
G: Group level; E: Entity level. Where the derogation set out in Article 4a(3) of Regulation (EU) No 1011/2012 (ECB/2012/24) is applied, the data fields referring to the entity-by-entity reporting should be reported in accordance with the respective national rules as established by the NCB which granted the derogation, ensuring that the data is homogeneous with respect to the mandatory breakdowns.
(4)
Identifier to be defined separately.
(5)
Not reported if market values are reported.
(6)
NCBs are encouraged to report nominal value in number of units when securities are quoted in units in the Centralised Securities Database (CSDB).
(7)
The inclusion of accrued interest is recommended, on a best efforts basis.
(8)
For securities without an ISIN code, total amount of securities held are to be reported at market value, i.e. amount held at the price quoted in the market in euro, including accrued interest. Alternative approximations, e.g. carrying amount could be used on a best efforts basis if the market value is not available.
(9)
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
(10)
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
(11)
To be reported if the Internal Ratings Based (IRB) approach for regulatory capital calculation is applied or if the data is available by other means.
(12)
To be reported if the IRB approach for regulatory capital calculation is not applied or if the data is available by other means. |
Table 3
Holdings of securities with an ISIN code
Reported information (1) |
Attribute |
Status (2) |
Level of reporting (3) |
Description |
Reference data |
ISIN code |
M |
E |
ISIN code |
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
G: Group level; E: Entity level. Where the derogation set out in Article 4a(3) of Regulation (EU) No 1011/2012 (ECB/2012/24) is applied, the data fields referring to the entity-by-entity reporting should be reported in accordance with the respective national rules as established by the NCB which granted the derogation, ensuring that the data is homogeneous with respect to the mandatory breakdowns. |
Table 4
Holdings of securities without an ISIN code
Reported information (1) |
Attribute |
Status (2) |
Level of reporting (3) |
Description |
|
1. Basic reference data |
Securities identification number |
M |
E |
Internal NCB identification number for holdings of securities without an ISIN code reported on a security-by-security basis |
|
Securities identification number type |
M |
E |
Specifies the securities identification number for securities reported on a security-by-security basis (4) |
||
|
|
|
NCB internal number |
||
|
CUSIP |
||||
|
SEDOL |
||||
|
other (5) |
||||
Instrument classification |
M |
E |
Classification of the security according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
|
|
|
Short-term debt securities (F.31) |
||
|
Long-term debt securities (F.32) |
||||
|
Listed shares (F.511) |
||||
|
MMF shares or units (F.521) |
||||
|
Non-MMF investment fund shares or units (F.522) |
||||
|
Other security types (6) |
||||
Issuer sector |
M |
E |
Institutional sector of the issuer according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
Issuer country |
M |
E |
Country of legal incorporation or domicile of the issuer of the security |
||
2. Additional reference data |
Issuer ID |
M |
E |
Standard code that uniquely identifies the issuer (7) |
|
Issuer ID type |
M |
E |
Specifies the type of code that is used for the issuer |
||
Issuer name |
M |
E |
Name of the issuer |
||
Issuer LEI |
M |
E |
LEI in line with ISO 17442 of the issuer |
||
Issuer NACE sector |
M |
E |
Classification of counterparties according to their economic activities, in accordance with the NACE revision 2 statistical classification as laid down in Regulation (EC) No 1893/2006 of the European Parliament and of the Council (8) |
||
Entity status |
M |
E |
Supplementary attribute covering the information on the status of the issuers including the default status (as well as the categories describing the circumstances in which the entity can be in default in accordance with Article 178 of Regulation (EU) No 575/2013) and other status types of the party, e.g. merged, acquired etc. |
||
Entity status date |
M |
E |
The date on which the entity changed status |
||
Issue date |
M |
E |
The date on which the securities are delivered to the underwriter by the issuer against payment. This is the date when the securities are available for delivery to investors for the first time. |
||
Maturity date |
M |
E |
Date on which the debt instrument is redeemed |
||
Nominal currency |
M |
E |
Currency in which the security is denominated |
||
Primary asset classification |
M |
E |
Classification of the instrument |
||
Asset securitisation type |
M |
E |
Type of securing asset |
||
Security status |
M |
E |
Supplementary attribute allowing identification of the status of the security, which can indicate whether the instrument is alive or not, e.g. defaulted, matured or redeemed early |
||
Security status date |
M |
E |
The date on which a security status as reported in ‘security status’ is considered to have occurred |
||
Arrears for the instrument |
M |
E |
Aggregate amount of principal, interest and any fee payment outstanding at the reference date, which is contractually due and has not been paid (past due). This amount is always to be reported. 0 is to be reported if the instrument was not past due on the reference date. The amount should be reported in euro. Foreign currency amounts should be converted into euro at the respective ECB euro foreign exchange reference rates, i.e. the mid-rate, on the reference date. |
||
Date of arrears for the instrument |
M |
E |
The date on which the instrument became past due in accordance with Part 2.48 of Annex V to Implementing Regulation (EU) No 680/2014. This is the earliest date on which the instrument has amount unpaid at the reference date, and it is to be reported if the instrument is past due on the reference date. |
||
Instrument seniority type |
M |
E |
This indicates whether the instrument is guaranteed or not, its rank level and whether it is secured or not |
||
Collateral geographical location |
M |
E |
Geographical allocation of the collateral |
||
Guarantor ID |
M |
E |
Standard code that uniquely identifies the guarantor (9) |
||
Guarantor ID type |
M |
E |
Specifies the type of code that is used for the guarantor |
||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
G: Group level; E: Entity level. Where the derogation set out in Article 4a(3) of Regulation (EU) No 1011/2012 (ECB/2012/24) is applied, the data fields referring to the entity-by-entity reporting should be reported in accordance with the respective national rules as established by the NCB which granted the derogation, ensuring that the data is homogeneous with respect to the mandatory breakdowns.
(4)
NCBs should preferably use the same securities identification number for each security over several years. In addition, each securities identification number should be related to only one security. NCBs must inform the SHSDB operators if they are not in a position to do so. CUSIP and SEDOL codes may be treated as NCB internal numbers.
(5)
NCBs should specify in the metadata the type of identification number used.
(6)
These securities will not be included in the production of aggregates.
(7)
Identifier to be defined separately.
(8)
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
(9)
Identifier to be defined separately. LEI to be used, if applicable. |
PART 3
Annual holdings of securities by ICs
Table 1
General information and explanatory notes
Reported information (1) |
Attribute |
Status (2) |
Description |
|
1. General information |
Reporting institution |
M |
Identification code of the reporting institution |
|
Submission date |
M |
Date on which the data are submitted to the SHSDB |
||
Reference period |
M |
Period to which the data refer |
||
Reporting frequency |
M |
|
Annual data |
|
2. Explanatory notes (metadata) |
|
M |
Treatment of early redemptions |
|
M |
Treatment of accrued interest |
|||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute. |
Table 2
Information on holdings of securities
Reported information (1) |
Attribute |
Status (2) |
Description |
|
1. Securities related information |
Holder sector |
M |
Sector/sub-sector of the investor. |
|
|
|
Insurance corporations (S.128) |
||
Source |
M |
Source of the submitted information on securities holdings |
||
|
|
Direct reporting |
||
|
Custodian reporting |
|||
|
Mixed reporting (3) |
|||
|
Not available |
|||
Residency of the entities of the IC (head office and branches) |
|
Residency of the entities of the IC (head office and branches) |
||
|
|
Resident in the country of the head office |
||
|
|
Not resident in the country of the head office |
||
|
|
If not resident in the country of the head office, resident in other EEA countries, by country |
||
|
|
If not resident in the country of the head office, resident in other non-EEA countries |
||
Reporting basis |
V |
Indicates how the security is quoted, as a percentage or in units |
||
|
|
Percentage |
||
|
|
Units |
||
Nominal currency |
V |
Currency in which the security is denominated, reported when the reporting basis equals percentage |
||
Positions |
M |
Total amount of securities held |
||
|
|
At nominal value (4). Number of shares or units of a security or aggregated nominal amount (in nominal currency or euro) if the security is traded in amounts rather than in units, excluding the accrued interest. |
||
|
At market value. Amount held at the price quoted in the market in euro, including accrued interest (5). |
|||
Format |
V (6) |
Specifies the format used for the positions at nominal value |
||
|
|
Nominal value in euro or other relevant currency |
||
|
Number of shares/units |
|||
Confidentiality status |
M |
Confidentiality status for positions |
||
|
|
Not for publication, restricted for internal use only |
||
|
Confidential statistical information |
|||
|
Not applicable |
|||
2. Basic reference data |
Aggregation flag |
M |
Type of data |
|
|
|
Aggregated data (no security-by-security) |
||
Instrument classification |
M |
Classification of the security according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
|
|
Short-term debt securities (F.31) |
||
|
|
Long-term debt securities (F.32) |
||
|
|
Listed shares (F.511) |
||
|
|
MMF shares or units (F.521) |
||
|
|
|
Non-MMF investment fund shares or units (F.522) |
|
Issuer sector |
M |
Institutional sector of the issuer according to ESA 2010 and Regulation (EU) No 1011/2012 (ECB/2012/24) |
||
Issuer country |
M |
Country of legal incorporation or domicile of the issuer of the security |
||
|
|
Euro area countries |
||
|
|
Non-euro area Union countries |
||
|
|
Non-Union countries |
||
(1)
The electronic reporting standards are laid down separately.
(2)
M: mandatory attribute; V: voluntary attribute.
(3)
Only if direct and custodian reporting cannot be distinguished.
(4)
Not reported if market values are reported.
(5)
The inclusion of accrued interest is recommended, on a best efforts basis.
(6)
Not reported if market values (and the respective other changes in volume/transactions) are reported.; |
ANNEX II
LETTER OF NOTIFICATION TO GROUP DATA REPORTING AGENTS
Notification of classification as group data reporting agent pursuant to Regulation (EU) No 1011/2012 (ECB/2012/24).
[Dear Sir/Madam]
We hereby notify you, on behalf of the European Central Bank (ECB), that [legal name of group data reporting agent] has been classified by the ECB's Governing Council as a group data reporting agent for statistical purposes, in accordance with Article 2(1)(b) and Article 2(4) of Regulation (EU) No 1011/2012 (ECB/2012/24).
The reporting obligations of [legal name of the group data reporting agent] as group data reporting agent are laid down in Article 3a of Regulation (EU) No 1011/2012 (ECB/2012/24).
Reasons for classification as ‘group data reporting agent’
The Governing Council has determined that [legal name of the group data reporting agent] qualifies as a group data reporting agent according to the following criteria, under Regulation (EU) No 1011/2012 (ECB/2012/24):
[legal name of the group data reporting agent] is head of a banking group, as defined in Article 1(10), and referred to in Article 2(1)(b)(i) of Regulation (EU) No 1011/2012 (ECB/2012/24) or is an institution or financial institution established in a participating Member State which is not part of a banking group (hereinafter ‘entity’), in accordance with Article 2(1)(b)(ii) of Regulation (EU) No 1011/2012 (ECB/2012/24);
[legal name of the group data reporting agent] meets the following criteria [insert the relevant criteria that the notified head of a banking group or entity meets to qualify as a group data reporting agent, as decided by the Governing Council]:
[the value of the total balance sheet assets of [legal name of the group data reporting agent]'s banking group; or the total balance sheet assets of [legal name of the group data reporting agent] is greater than 0,5 % of the total consolidated balance sheet assets of the European Union banking groups, according to the most recent data available to the ECB, i.e. (a) data with reference to the end of December of the calendar year preceding the sending of this notification letter; or (b) if the data under (a) are not available, data with reference to the end of December of the previous year];
[the banking group or entity is important for the stability and the functioning of the financial system in the euro area for the following reason: [add here the justification that makes the banking group or entity important for the stability and the functioning of the financial system in the euro area, e. g.:
[the banking group or entity is important for the stability and the functioning of the financial system in [relevant euro area Member States] for the following reason: [add here the justification that makes the banking group or entity important for the stability and the functioning of the financial system in the relevant euro area Member States, e. g.:
Information source supporting the classification as ‘group data reporting agent’
The ECB derives the total balance sheet assets of the European Union entities or banking groups on the basis of information collected from national central banks on the consolidated balance sheet of banking groups in the relevant Member State, calculated pursuant to Articles 18(1), 18(4), 18(8), 19(1) and 19(3) and Article 23 of Regulation (EU) No 575/2013 of the European Parliament and of the Council ( 2 ).
[Where necessary, further explanations of the methodology applied to any additional inclusion criteria agreed by the Governing Council should be incorporated here.]
Objections and Governing Council review
Any request for review by the ECB's Governing Council of the classification of [legal name of the group data reporting agent] as a group data reporting agent as a result of the justifications given above is to be addressed within 15 ECB working days of receipt of this letter to [insert NCB's name and address]. [Legal name of the group data reporting agent] must include the reasons for such a request and all supporting information.
Starting date of the reporting obligations
In the absence of any objection, [legal name of the group data reporting agent] is to report statistical information pursuant to Article 3a of Regulation (EU) No 1011/2012 (ECB/2012/24) by [insert starting date for reporting, i.e. no later than six months after sending the letter].
Changes to the status of the notified entity
You are requested to inform [name of notifying NCB] of any change of [legal name of the group data reporting agent]'s name or legal form, merger, restructuring and any other event or circumstances that may affect [legal name of the group data reporting agent]'s reporting obligations, within 10 ECB working days of such an event.
Notwithstanding the occurrence of such an event, [legal name of the group data reporting agent] will remain subject to the reporting obligations set out in Regulation (EU) No 1011/2012 (ECB/2012/24) until we notify you otherwise on behalf of the ECB.
Yours faithfully
[signature]
( 1 ) Guideline ECB/2012/21 of the European Central Bank of 26 September 2012 on the data quality management framework for the Centralised Securities Database (OJ L 307, 7.11.2012, p. 89).
( 2 ) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).