May 2013

Data structure definition

for the reporting of

BIS consolidated banking statistics (CBS)

Version: V2013.05 Applicable from Q4 2013 reporting period

Table of contents

1.

Consolidated banking statistics (BIS_CBS) .................................................................... 2 1.1 1.2 1.3 1.4 1.5 1.6 BIS_CBS: Dimensions ........................................................................................... 3 BIS_CBS: Restrictions/relations in reporting of dimension members .................... 4 BIS_CBS: Conceptual Schema ............................................................................. 5 BIS_CBS: Members of dimension Bank type ...................................................... 6 BIS_CBS: Members of dimension Reporting country ......................................... 7 BIS_CBS: Members of dimension Counterparty country .................................... 8

2.

Consolidated international banking statistics (BIS_M_CIBL) ........................................ 15

Queries about this data structure definition may be addressed to the International Banking and Financial Statistics unit of the BIS at ibfs.consolidated@bis.org.

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1.

Consolidated banking statistics (CBS)

The data structure definition (DSD) described below and referred to as BIS_CBS incorporates the Stage 2 enhancements that were recommended by the CGFS, and is applicable from the Q4 2013 reporting period. Some technical dimensions (eg reporting period, confidentiality flags, post- vs pre-break observations) are not included in the DSD table below. We recommend looking at this CBS DSD together with the CBS visual layout (posted on eBIS).

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1.1

BIS_CBS: Dimensions
Dimension name Code
Q S

Note

Dimension name
7. Instrument/Item All instruments7 Debt securities Loans and deposits Derivatives Other and unallocated by instrument

Code
A D G V K E R S

Note
all2 F F F,U F F F F

1. Frequency Quarterly 2. Measure Amount outstanding 3. Reporting country ISO country code: see 1.5 4. Bank type All banks Domestic banks Inside-area foreign banks consolidated by their parent Outside area banks Inside-area foreign banks not consolidated by their parent 5. Reporting basis Immediate risk basis Outward risk transfers Inward risk transfers Net risk transfers Ultimate risk basis 6. Position Total assets Total claims Local claims Cross-border claims International claims4 Claims on banks with... Total liabilities Local liabilities Capital / equity Guarantees extended Credit commitments6
5

See 1.4 4M ISO country code 4C 4D 4E

Risk-weighted assets Tier 1 capital Tier 2 capital 8. Remaining Maturity All maturities Up to and including 1 year8 Over 1 year
8

A U W M N X

all2 F F F F F

F O P Q U F C B D I J L M K W X F
3 2

Over 1 year and up to and including 2 years Over 2 years Unallocated by maturity 9. Currency type of booking location All currencies Local currency Foreign currency 10. Counterparty sector All sectors Banks Official sector Non-bank private sector Non-bank financial Institutions Non-financial private sector Non-financial corporations Households including NPISHs9 Unallocated non-financial private sector10 Unallocated by sector 11. Counterparty country ISO country code: see 1.6
2

TO1 LC1 FC1 A B O R F S C H L U

all2 F F all2 F,U F,U F,U F,U F,U F,U F,U F,U F,U all2

all

F,U3 U F F F F F U F,U

In millions of US dollars with 3 decimal places. All indicates that the respective member is used in combination with all 3 F=immediate risk (IR) basis, U=ultimate risk (UR) members of the dimension Reporting basis (e.g. F, O, P, Q and U). 4 5 International claims consist of cross-border claims and local claims in foreign currency. Legacy data regarding basis. 6 If reported on IR claims on unaffiliated banks with head offices outside the country of residence (reporting not required). 7 If reported basis: legacy data position on undisbursed credit commitments and back up facilities (reporting not required). on an IR basis for Liabilities, the total should be equal to the reported instrument breakdowns of liabilities (A=D+G+V+K). 8 9 10 Breakdown for debt securities liabilities. NPISHs stands for Non-profit institutions serving households. Applicable for partial reporting of non-financial private sector components.

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1.2

BIS_CBS: Restrictions/relations in reporting of dimension members

Explanations/restrictions
Frequency The frequency is quarterly (Q). Measure Amount outstanding in millions of US dollars with three decimal places. Reporting country Reported in the CBS using the ISO country code (see section 1.5). Bank type The bank type determines the type of the reporting institution (see section 1.4). Reporting basis The reporting basis determines the reporting requirements for dimensions 6 to 11. Outward risk transfers, Inward risk transfers and Net risk transfers are reported in total by counterparty country only. Position International claims are defined as cross-border claims plus local claims in foreign currencies. The positions Total assets (including derivatives and non-financial assets), International claims, Liabilities and Capital / equity are requested on an immediate risk basis only. Claims on offices with head offices located outside the country of residence are valid for historical BIS data on an immediate borrower basis. Position Capital / equity can be combined with the following members of dimension Instrument/Item: All instruments, Tier 1 capital and Tier 2 capital. When combined with All instruments it should equal total equity. Guarantees extended and Credit commitments are to be reported in combination with Instrument/Item All instruments on an ultimate risk basis. Instrument/Item The breakdown by instrument (All instruments, Debt securities, Loans and deposits, Derivatives, Other and unallocated by instrument) is required for the reporting of Total liabilities. These instruments should be reported (only) on an immediate risk basis in total, e.g. without a breakdown by maturity, currency, counterparty country or sector breakdown. An exception is the maturity breakdown for debt securities liabilities (see dimension Remaining maturity). Derivatives (at positive market value) are to be reported in combination with the position Total Claims on an ultimate risk basis. These items should be reported without maturity, sector, or currency breakdown, but with a breakdown by counterparty country. Risk-weighted assets should be combined with Total assets. Tier 1 capital and Tier 2 capital should be reported in combination with the position Capital / equity on an immediate risk basis, without maturity, currency, counterparty sector or country breakdown. The central banks that already contribute to this data collection are asked to continue to provide data on Tier 1 and Tier 2 capital, as well as total assets and risk weighted assets. All central banks are encouraged to report Tier 1 capital, total assets and risk-weighted assets. Remaining maturity International claims on an immediate risk basis should be reported with the following breakdown by remaining maturity: All maturities, Up to and including 1 year, Over 1 year and up to 2 years, Over 2 years, Unallocated by maturity (in combination with All instruments, All currencies and All sectors). The instrument Debt securities (liabilities) on an immediate risk basis should be reported with the following breakdown by remaining maturity: Up to and including 1 year, Over 1 year. In all other cases no maturity breakdown is requested (i.e. maturity should be coded as A All maturities). Currency The reporting of this breakdown is required only for Local currency claims / local currency liabilities and local claims in foreign currencies. International claims (does not include local claims in local currency) and all other positions or items should be coded as All currencies (TO1). Counterparty sector On an immediate risk basis, the counterparty sector breakdown is required for international claims and is optional for local claims in local currency. On an ultimate risk basis, a counterparty sector breakdown is required for total claims. In all other cases, no breakdown by sector is required (i.e. code A All sectors should be reported). Counterparty country The counterparty country breakdown is required for all items except for liabilities by instrument (see dimension 7), equity, total assets, risk-weighted assets, tier 1 capital and tier 2 capital.

Dimension
1 2 3 4 5

10

11

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1.3

BIS_CBS: Conceptual Schema

Concept Calculation for domestic banks Reporting basis = immediate risk basis (IR)

International claims on CPC=XX

Position = I, CPC = XX, and currency = TO1 (Example for RC = GB: If CPC = GB, then report non-GBP denominated claims by GB banks located in GB plus claims booked by GB banks foreign affiliates on the parent country GB) Position = B, CPC = XX, and currency = FC1 (Example for RC = GB: If CPC= GB, then report non-GBP denominated claims by GB banks located in the UK) Position = B, CPC = XX, and currency = LC1 (Example for RC = GB: If CPC= GB, then report GBP denominated claims of banks located in the UK as LC1) International claims MINUS Local claims in foreign currencies (Example for RC = GB: If CPC= GB, then report claims booked by GB banks foreign affiliates on the parent country GB) International claims PLUS local claims in local currency Local claims (local in domestic currency + local in foreign currencies) + cross-border claims vis--vis GB by reporting banks foreign affiliates (Example for RC = GB: Since CPC= GB, all claims comprise local claims booked in the UK plus claims by GB banks foreign affiliates on the parent country GB) Reporting basis = ultimate risk basis (UR)

Local claims in foreign currencies on CPC=XX Local claims in local currency on CPC=XX Cross-border claims on CPC=XX Total claims on CPC=XX Total claims on CPC=GB

Total claims on CPC=XX Local claims in all currencies on CPC=XX Cross-border claims on CPC=XX

Position = C, CPC= XX, and currency =TO1 Position = B, CPC = XX, and currency =TO1 (Example for RC = GB: If CPC= GB, then report local claims booked by GB banks located in the UK) Position = D, CPC = XX, and currency =TO1 (Example for RC = GB: If CPC= GB, then report claims booked by GB banks foreign affiliates on the parent country GB)

CPC = counterparty country; RC = reporting country

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1.4

BIS_CBS: Members of dimension Bank type

Code Bank type Notes This code is equivalent to Bank type A All banks from the BIS_M_CIBL DSD and is used to report the positions of all reporting institutions in the reporting country. The ISO country code of the reporting country should be used to report Domestic banks. These banks were reported as bank type B in the BIS_M_CIBL DSD). This code is equivalent to Bank type C Inside area foreign banks from the BIS_M_CIBL DSD and is used to report the positions of banking offices that are consolidated by their parent in a BIS reporting country. This code is equivalent to Bank type D Outside area foreign banks excluding Bank type E Inside-area foreign banks not consolidated by their parent from the BIS_M_CIBL DSD and is used to report the positions of banking offices with a controlling parent located in a country outside the BIS reporting area. This code is equivalent to Bank type E Unconsolidated inside area foreign banks from the BIS_M_CIBL DSD and is used to report the positions of banking offices that are NOT consolidated by their parent in a BIS reporting country. Reporting basis F,O,P,Q

4M*

All banks

(ISO country code of reporting country)

F,O,P,Q,U

Domestic banks

4C*

Inside-area foreign banks consolidated by their parent

4D*

Outside-area foreign banks

F,O,P,Q

4E*

Inside-area foreign banks not consolidated by their parent

*Code defined by the BIS.

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1.5
Code AR AT BE FI FR DE GR IE IT LU NL PT ES 5C* DK NO SE CH GB 5K* AU CA JP US 5R* HK PA SG 1N* BR CL TW IN KR MX TR 4T* 5A*

BIS_CBS: Members of dimension Reporting country

Country Argentina Austria Belgium Finland France Germany Greece Ireland Italy Luxembourg Netherlands Portugal Spain Euro area Denmark Norway Sweden Switzerland United Kingdom European developed countries Australia Canada Japan United States Developed countries Hong Kong SAR Panama Singapore Offshore centres Brazil Chile Chinese Taipei India [South] Korea Mexico Turkey Developing countries Reporting countries, IB 1983 Q4 1997 Q4 2002 Q4 2000 Q4 1997 Q4 2002 Q4 2002 Q4 2000 Q4 2001 Q4 2010 Q4 2003 Q4 2000 Q4 Not for reporting; calculated by the BIS Not for reporting, calculated by the BIS 5R + 1N + 4T Reports on an immediate risk basis only Reports on an immediate risk basis only Reordered alphabetically Not for reporting; calculated by the BIS Reports on an immediate risk basis only First data 2013 Q1 1983 Q4 1983 Q4 1985 Q4 1983 Q4 1983 Q4 2003 Q4 1983 Q4 1983 Q4 1983 Q4 1983 Q4 1999 Q4 1985 Q4 1983 Q4 1983 Q4 1994 Q4 1983 Q4 1983 Q4 1983 Q4 1983 Q4 2003 Q4 1983 Q4 1983 Q4 1983 Q4 Not for reporting; calculated by the BIS Reports on an immediate risk basis only Reports on an immediate risk basis only Including Liechtenstein Excluding Guernsey, Isle of Man and Jersey as from 1997 Q3 Not for reporting; calculated by the BIS Not for reporting; calculated by the BIS Reports on an immediate risk basis only Reports on an immediate risk basis only Notes

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Code 5D*

Country Reporting countries, UR

First data 2005Q1

Notes Not for reporting, calculated by the BIS 5R + 1N +4T excluding BR, DK, HK, LU, KR, MX and PA

1.6
Code A AD AT BE CY DK EE FO FI FR

BIS_CBS: Members of dimension Counterparty country

Country Developed countries Andorra Austria Belgium Cyprus Denmark Estonia Faeroe Islands Finland France Including Aland islands Including French Guiana, French Southern Territories, Guadeloupe, Martinique, Mayotte, Monaco, Reunion and St. Pierre and Miquelon Including the European Central Bank In Euro area from 1 January 2008 Excluding Faeroe Islands and Greenland In Euro area from 1 January 2011, exists as from 1993 Q4. Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS)

DE GR GL IS IE IT LI LU MT NL NO PT SM SK SI ES SE CH GB VA 5K* AU

Germany Greece Greenland Iceland Ireland Italy Liechtenstein Luxembourg Malta Netherlands Norway Portugal San Marino Slovakia Slovenia Spain Sweden Switzerland United Kingdom Vatican European developed countries Australia

In Euro area from 1 January 2008 Including Bouvet Islands, Svalbard and Jan Mayen Islands Including the Azores and Madeira In Euro area from 1 January 2009, exists as from 1993Q4. In Euro area from 1 January 2007, exists as from 1993 Q4 Including Balearic Islands, Canary Islands and Ceuta and Melilla Including the Bank for International Settlements Excluding Guernsey, Isle of Man and Jersey as from 2001 Q4 Not for reporting; calculated by the BIS Including Christmas Islands, Cocos Islands, Norfolk Islands, Heard and McDonald Islands, Territory of Ashmore and Cartier Islands and Territory of Coral Sea Islands

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Code CA JP NZ US

Country Canada Japan New Zealand United States

Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS)

Including Cook Islands, Minor Islands, Niue, Ross Dependency and Tokelau Including American Samoa, Guam, Midway Islands, Northern Mariana Islands, Puerto Rico, US Virgin Islands and Wake Islands

2R* 5R* B AW BS BH BB BM KY CW GI GG HK IM JE LB MO MU AN PA WS SG SX VU 1Z* 2D* 2N* 1N* C. i)

Residual developed countries Developed countries Offshore centres Aruba Bahamas Bahrain Barbados Bermuda Cayman Islands Curaao Gibraltar Guernsey Hong Kong SAR Isle of Man Jersey Lebanon Macao SAR Mauritius Netherlands Antilles Panama Samoa Singapore Sint Maarten Vanuatu West Indies UK Residual former Netherlands Antilles Residual offshore centres Offshore centres Developing countries Europe Including Anguilla, Antigua and Barbuda, British Virgin Islands, Montserrat and St. Christopher/St. Kitts and Nevis As from 2010 Q4 post-break As from 2010 Q4 post-break Including Bonaire, Curaao, Saba, St. Eustatius and Sint Maarten. For reporting data through 2010 Q4 pre-break. Including Panama Canal Zone As from 2001 Q4 As from 2001 Q4 As from 2001 Q4 As from 2010 Q4 post-break

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Code AL BY BA BG HR CZ HU LV LT MK MD PL RO RU CS RS ME TR UA 2C*

Country Albania Belarus Bosnia and Herzegovina Bulgaria Croatia Czech Republic Hungary Latvia Lithuania Macedonia Moldova Poland Romania Russia Serbia and Montenegro Serbia Montenegro Turkey Ukraine Residual former Serbia and Montenegro

Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS) As from 1993 Q4 As from 1993 Q4

As from 1993 Q4 As from 1993 Q4 As from 1993 Q4 As from 1993 Q4 (The former Yugoslav Republic of -), as from 1993 Q4 As from 1993 Q4

As from 1993 Q4 Formerly Yugoslavia, code valid from 1993Q4 to 2006Q4 As from 2006 Q4 As from 2006 Q4 As from 1993 Q4 Historical data may be reported with code CS for the period up to 2006 Q4 pre-break (post-break vis--vis CS is zero). If it is not possible to report positions separately under RS (Serbia) and ME (Montenegro), even from 2006 Q4 for any reasons, central banks are requested to report the positions with code 2C.

2B* 3C* ii) AR BZ BQ BO BR CL CO CR CU DM DO

Residual developing Europe Developing Europe Latin America and Caribbean Argentina Belize Bonaire, St. Eustatius and Saba Bolivia Brazil Chile Colombia Costa Rica Cuba Dominica Dominican Republic As from 2010 Q4 post-break

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Code EC SV FK GD GT GY HT HN JM MX NI PY PE LC VC SR TT TC UY VE 2H*

Country Ecuador El Salvador Falkland Islands (Malvinas) Grenada Guatemala Guyana Haiti Honduras Jamaica Mexico Nicaragua Paraguay Peru St. Lucia St. Vincent Suriname Trinidad and Tobago Turks and Caicos Uruguay Venezuela Residual Latin America and Caribbean Developing Latin America and Caribbean Africa and Middle East Algeria Angola Benin Botswana Burkina Faso Burundi Cameroon Cape Verde Central African Republic Chad Comoros Islands Congo Congo Democratic Republic

Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS)

Including the Grenadines

4U*

iii) DZ AO BJ BW BF BI CM CV CF TD KM CG CD

Formerly Zaire

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Code CI DJ EG GQ ER ET GA GM GH GN GW IR IQ IL JO KE KW LS LR LY MG MW ML MR MA MZ NA NE NG OM PS QA RW ST SA SN SC SL SO ZA

Country Cte dIvoire Djibouti Egypt Equatorial Guinea Eritrea Ethiopia Gabon Gambia Ghana Guinea Guinea-Bissau Iran Iraq Israel Jordan Kenya Kuwait Lesotho Liberia Libya Madagascar Malawi Mali Mauritania Morocco Mozambique Namibia Niger Nigeria Oman Palestinian Territory Qatar Rwanda Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Somalia South Africa

Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS)

As from 1993 Q3

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Code SS SH SD SZ SY TZ TG TN UG AE YE ZM ZW 2W* 4W* iv) AF AM AZ BD BT 1W*

Country South Sudan St. Helena Sudan Swaziland Syria Tanzania Togo Tunisia Uganda United Arab Emirates Yemen Zambia Zimbabwe Residual Africa and Middle East Developing Africa and Middle East Asia and Pacific Afghanistan Armenia Azerbaijan Bangladesh Bhutan British Overseas Territories Brunei Cambodia China Chinese Taipei Fiji French Polynesia Georgia India Indonesia Kazakhstan Kiribati Kyrgyz Republic Laos Malaysia

Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS) Valid from Q3 2011 (i.e. in latest reporting for Q3 2011 data or later for revised data) Including Ascension, Gough and Tristan Da Cunha

Including Western Sahara

As from 1993 Q4 As from 1993 Q4

Including British Antarctic Territory, British Indian Ocean Territory, Chagos, Pitcairn Islands, South Georgia and South Sandwich Islands

BN KH CN TW FJ PF GE IN ID KZ KI KG LA MY

Including Society Archipelago, Tuamotu-Gambier Islands, Marquesas and Australes Archipelago As from 1993 Q4

As from 1993 Q4 Including Canton and Enderbury, Gilbert Island, Phoenix Islands and Line Islands As from 1993 Q4 Including Labuan International Offshore Financial Centre

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Code MV MH FM MN MM NR NP NC KP PK PW PG PH SB KR LK TJ TH TL TO TM TV PU UZ VN WF 2O* 4Y* 4T* 1C*

Country Maldives Marshall Islands Micronesia Mongolia Myanmar Nauru Nepal New Caledonia North Korea Pakistan Palau Papua New Guinea Philippines Solomon Islands South Korea Sri Lanka Tajikistan Thailand Timor Leste Tonga Turkmenistan Tuvalu US Pacific Islands Uzbekistan Vietnam Wallis and Futuna Residual Asia and Pacific Developing Asia and Pacific Developing countries International organisations Unallocated by country All countries

Notes (a country with listed territories should follow ISO classification and consequently be subject to review by the BIS)

As from 1993 Q4 As from 2003 Q4 As from 1993 Q4 Formerly the Ellice Islands Including Carolines, Howland and Baker, Kingman Reef, Palmyra, Jarvis and Johnston As from 1993 Q4

3C + 4U + 4W + 4Y; Not for reporting, calculated by the BIS Except the BIS, which is included under Switzerland and the European Central Bank, which is included under Germany. See Part IV of the Guidelines to the consolidated banking statistics. 5R + 1N + 4T + 1C + 5M

5M* 5J*

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2.

Consolidated international banking statistics (BIS_M_CIBL)

Data structure BIS_M_CIBL does not incorporate Stage 2 recommendations. Example: (M:)F:B:G:DE:FR (total outstanding international claims on an immediate borrower basis of German banks vis--vis public sector entities in France)
1. Basis, measure Immediate borrower basis, amounts outstanding Ultimate risk basis, amounts outstanding 2. Type of reporting banks All reporting banks (B + C + D) Domestically owned banks Inside area consolidated offices 1) Outside area offices + Inside area unconsolidated offices Inside area unconsolidated offices 3)
2)

Code F

3. Data type (continued) Claims on offices with head offices located outside the country of residence Undisbursed credit commitments and backup facilities Local currency positions of reporting banks foreign affiliates with local residents

Code J #

A B C D E

* ** * * *

Claims Liabilities Outward risk transfers Inward risk transfers Net risk transfers (P O) Foreign claims (calculated by the BIS as A + L for measure F but it should be reported directly for measure U) Cross-border claims Local claims of foreign offices in all currencies Derivatives contracts Guarantees extended Credit commitments

L M O P Q S

* * * * * ***

1) Offices of banks headquartered in other BIS reporting countries, whose positions are in principle included in the consolidated reporting of their head offices and which should only report claims on their respective home country. 2) Offices of banks headquartered in countries other than the BIS reporting countries; unconsolidated claims. 3) Offices of banks headquartered in other BIS reporting countries, whose positions are not included in the consolidated reporting of their head offices; consolidated claims. This is an of which of bank type D. 3. Data type International claims (cross-border claims in all currencies and local claims in foreign currencies) Of which: Local claims in foreign currencies International claims by maturity: Up to and including 1 year Over 1 year and up to 2 years Over 2 years Unallocated by maturity Claims by sector: Banks Public sector Non-bank private sector Unallocated by sector F G H I ** ** ** ** B C D E * * * * A *

T U V W X

*** *** *** *** ***

* Required for measure F only ** Required for both measure F and U *** Required for measure U only # Being reported voluntarily by some reporting countries for measure F Note: A = (B + C + D + E) = (F + G + H + I) for measure F Note: S = (F + G + H + I) = (T + U) for measure U 4. Reporting country See 1.5 of BIS_CBS 5. Vis--vis country See 1.6 of BIS_CBS

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