Reporting banks do not supply data directly to the BIS but rather to an official authority in their respective country, usually the central bank, which then aggregates the data and submits them to the BIS for further aggregation, analysis and publication. The technical requirements (e.g. code structure and reporting templates) for the submission of data to the BIS are provided in separate documents. 

 

The Guidelines facilitate the compilation of national data in a consistent and comparable way. Nevertheless, some reporting practices vary across countries. Summaries of reporting practices by country for the LBS and CBS are available on the BIS website.

 

The current version of the Guidelines incorporates the decisions of the CGFS to expand the scope of the statistics in two stages over the 2012–14 period. Section B of the Guidelines covers reporting requirements for the LBS, while Section C covers them for the CBS.

 

Reporting conventions that apply to both the LBS and CBS are discussed in Section D. A list of frequently asked questions and examples for reporting specific transactions are provided in Section E. Section F is a glossary of terms used in both the LBS and the CBS. To aid in the counterparty-sector classification of certain institutions, Sections G and H contain, respectively, lists of international organisations and central banks.

 

Full guidelines

 

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