
REGULATION (EC) No 25/2009 OF THE EUROPEAN CENTRAL BANK of 19 December 2008 concerning the balance sheet of the monetary financial institutions sector (Recast) (ECB/2008/32) (repealed) 

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Definitions
Article 1 
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Identification of MMFs
Article 1a 
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Actual reporting population
Article 2 
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List of MFIs for statistical purposes
Article 3 
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Statistical reporting requirements
Article 4 
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Additional statistical reporting requirements for loan securitisations and other loan transfers
Article 5 
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Timeliness
Article 6 
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Accounting rules for the purposes of statistical reporting
Article 7 
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Derogations
Article 8 
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Minimum standards and national reporting arrangements
Article 9 
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Mergers, divisions and reorganisations
Article 10 
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Use of the reported statistical information for the purpose of minimum reserves
Article 11 
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Verification and compulsory collection
Article 12 
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First reporting
Article 13 
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Repeal
Article 14 
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Final provision
Article 15 
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ANNEX I
MONETARY FINANCIAL INSTITUTIONS AND STATISTICAL REPORTING REQUIREMENTSIntroduction 

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PART 1
Identification of certain MFIs
Section 1: Identification of certain MFIs based on principles of substitutability of deposits
1.1. Financial institutions other than credit institutions which issue financial instruments that are considered close substitutes for deposits are classified as MFIs provided that they meet the MFI definition in other respects. The classification is based on the criteria of substitutability of deposits (i.e. whether liabilities are classified as deposits) which is determined by their liquidity, combining characteristics of transferability, convertibility, certainty and marketability, and having regard, where appropriate, to their term of issue. 

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1.2. For the purposes both of determining substitutability of deposits and classifying liabilities as deposits: 

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Section 2:
Specifications for the MMFs’ identification criteria
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PART 2
Balance sheet (monthly stocks)
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1. 
Instrument categories 
 (a) Liabilities 

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 (b) Assets 

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2. 
Breakdown by maturity 

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 (a) 
Liabilities 

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 (b) 
Assets 

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3. 
Breakdown by purpose and separate identification of loans to sole proprietors/unincorporated partnerships 

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4. 
Breakdown by currency 

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5. 
Breakdown by counterparties sector and residency 
 5.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 5.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 5.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 5.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 5.5. In the case of MMF shares/units issued by MFIs of the participating Member States, reporting agents report as a minimum data on the residency of the holders according to a domestic/other participating Member States/rest of the world breakdown to allow the exclusion of holdings of non-residents of the participating Member States. As regards registered shares/units, issuing MMFs or the persons legally representing them report data on the residency breakdown of the holders of their shares/units issued in the monthly balance sheet. As regards bearer shares/units, reporting agents report data on the residency breakdown of the holders of MMF shares/units in accordance with the approach decided by the relevant NCB in agreement with the ECB. This requirement is limited to one or a combination of the following options, to be selected having regard to the organisation of the relevant markets and the national legal arrangements in the Member State in question. This requirement will be periodically monitored by the NCB. 

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PART 3
Balance sheet (quarterly stocks)
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PART 4
Non-balance sheet information (annual data)
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PART 5
Reporting of revaluation adjustments for the compilation of transactions
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1. 
Write-offs/write-downs of loans 

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2. 
Price revaluation of securities 

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PART 6
Reporting requirements for loan securitisations and other loan transfers
1. Definitions 

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2. General requirements 

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3. Requirements for reporting net flows of loans securitised or otherwise transferred 
 3.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 3.2. The items referred to in Section 3.1 are allocated to Parts 1 and 2 of Table 5 as follows: 

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 3.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Requirements for reporting the outstanding amounts of loans serviced in a securitisation 
 4.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 4.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 4.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Reporting requirements for MFIs applying the IAS 39 or similar national accounting rules 
 5.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 5.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 7
Simplified reporting for small credit institutions
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PART 8
Summary
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ANNEX II
CONSOLIDATION PRINCIPLES AND DEFINITIONS
PART 1
Consolidation for statistical purposes within the same national territory
1. For each participating Member State, the reporting population consists of MFIs included in the list of MFIs for statistical purposes and resident in the territory of the participating Member States. These are: 

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2. MFIs consolidate for statistical purposes the business of all their offices (registered or head office and/or branches) located within the same national territory. No consolidation for statistical purposes is permitted across national boundaries. 

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PART 2
Definitions of instrument categories
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Table Instrument categories 
ASSET CATEGORIES 

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LIABILITY CATEGORIES 

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PART 3
Definitions of sectors
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Table 
Definitions of sectors 

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ANNEX III
APPLICATION OF MINIMUM RESERVE REQUIREMENTS AND RELATED SPECIAL RULES
PART 1
Minimum reserve requirements for credit institutions: general rules
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3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Table Data required for minimum reserves 

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PART 2
Special rules
Section 1: Statistical reporting on an aggregated basis as a group by credit institutions subject to the ECB's minimum reserve system
1.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2: Reserve requirements in the case of mergers involving credit institutions
2.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table Special rules for the calculation of reserve requirements of credit institutions involved in a merger 

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ANNEX IV
MINIMUM STANDARDS TO BE APPLIED BY THE ACTUAL REPORTING POPULATION
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1. Minimum standards for transmission: 

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2. Minimum standards for accuracy: 

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3. Minimum standards for conceptual compliance: 

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4. Minimum standards for revisions: 

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ANNEX V
CORRELATION TABLE

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