Decree of the National Bank of Slovakia No. 21/2008 on Statistical Reporting by Pension Fund Management Companies

682 NBS Bulletin – NBS Decree No. 21/2008 Chapter 35/2008

21 DECREE of the National Bank of Slovakia of 4 November 2008 on the submission of reports by pension fund management companies and supplementary pension asset management companies for statistical purposes

Pursuant to Article 35 (2) of the Act No. 747/2004 Coll. on financial market supervision and on amendments to certain laws, the National Bank of Slovakia stipulates as follows

Article 1

(1) The following reports shall be submitted by a pension fund management company1 and a supplementary pension asset management company2 :

Report code Report name a) F (NBS) 24-04 Unconsolidated balance of financial assets and financial liabilities - balances b) F (NBS) 25-04 Unconsolidated balance of financial assets and financial liabilities – transactions

(2) Templates of the reports listed in paragraph 1 are attached hereto as Annexes No. 1 to 2; the methodology for compilation of the reports is a part of the annexes.

Article 2

The reports listed in Article 1 (1) shall be presented as follows: a) by the pension fund management company for the company; b) by the pension fund management company for individual pension funds3 created and managed by it; c) by the supplementary pension asset management company for the supplementary pension asset management company; d) by the supplementary pension asset management company for individual supplementary pension funds4 created and managed by it.

Article 3

(1) The reports listed in Article 1 (1) shall be prepared on a quarterly basis and submitted by the end of the month following the expiry of the first, second and third calendar quarter.

1 Article 47 (1) of the Act No. 43/2004 Coll. on retirement pension saving and on amendments to certain laws, as amended by the Act No. 747/2004 Coll. 2 Article 22 (1) of the Act No. 650/2004 Coll. on supplementary pension saving and on amendments to certain laws, as amended by the Act No. 747/2004 Coll. 3 Article 72 (4) of the Act No. 43/2004 Coll. 4 Article 43 (1) of the Act No. 650/2004 Coll.

682 NBS Bulletin – NBS Decree No. 21/2008 Chapter 35/2008

(2) The reports listed in Article 1 (1) shall be submitted for the last calendar quarter as follows: a) by 31 January of the next calendar year, prepared on the basis of interim data as at 31 December of the previous calendar year, adjusted by accounting transactions recognized from 1 January to 10 January of the next calendar year; b) by 31 March of the calendar year, prepared on the basis of data reported in the annual financial statements.

(3) If the company referred to in Article 1 (1) as the income tax payer is allowed an extended period for filing its tax return under a separate regulation5 , the reports listed in paragraph 2(b) shall be submitted as soon as the annual financial statements are prepared; should this be the case, information about the extension of the tax return filing period shall be presented by 31 March of the calendar year, and the reports listed in paragraph 2(b) shall also be submitted by 31 March of the calendar year, while relying on data about the balance of assets, net worth, liabilities, costs, income, and profit/loss as at 31 December of the previous calendar year, which data are known to the company as at 31 March of the calendar year and which are considered interim data.

(4) The reports listed in Article 1 (1) shall be submitted electronically. For the purposes of this Decree, the electronic submission of reports shall mean the electronic transfer of data via the information system STATUS-DFT – Collection, Processing and Storing of Statistics of Entities of the Slovak Financial Market.

Article 4

The report for the fourth calendar quarter 2008, to be submitted by 31 March 2009, shall be prepared in accordance with the regulation effective as at 31 December 2008.

Article 5

The Decree of the National Bank of Slovakia No. 3/2008 of 18 March 2008 on the submission of reports by pension fund management companies and supplementary pension asset management companies for statistical purposes (Notice No. 98/2008 Coll.) is repealed.

Article 6

This Decree shall take effect as at 1 January 2009.

Ivan Šramko m.p. Governor

Issued by: Statistics Department Prepared by: Ing. Ján Seman, PhD., tel. 5787 2680 Ing. Karin Haganová, tel. 5787 2695

5 Article 49 (3) of the Act No. 595/2003 Coll. on income tax, as amended by the Act No. 688/2006 Coll.

683 Annex No. 1 to Decree No. 21/2008 F (NBS) 24-04 Page 1/3 TEMPLATE Unconsolidated balance of financial assets and financial liabilities – balances Name of reporting entity: Code of reporting entity: First and last name of officer responsible for compilation of the report: As at: Telephone number of officer responsible for compilation of the report: in EUR 000’s Financial institutions S.12 Financial instruments F.I. Code Line No. TOTAL S.1 and S.2 TOTAL S.1 Non￾financial institutions S.11 Total S.12 Total S.121 and S.122 National Bank of Slovakia S.121 Other financial institutions S.122 Other financial intermediaries S.123 Ancillary financial institutions S.124 Insurance companies and pension funds S.125 a b 1 2 3 4 5 6 7 8 9 10 Financial assets 1 Monetary gold and special drawing rights AF.1 2 Monetary gold AF.11 3 Special drawing rights AF.12 4 Currency and deposits AF.2 5 Currency AF.21 6 Transferable deposits AF.22 7 Other deposits AF.29 8 Securities except shares AF.3 9 Securities except shares and financial derivatives AF.33 10 Short-term AF.331 11 Long-term AF.332 12 Financial derivatives AF.34 13 Lending/borrowing AF.4 14 Short-term AF.41 15 Long-term AF.42 16 Shares and other equity AF.5 17 Shares and other equity, except mutual fund shares AF.51 18 Listed shares AF.511 19 Unlisted shares AF.512 20 Other equity AF.513 21 Mutual fund shares AF.52 22 Shares/units of money market mutual funds AF.521 59

683 Insurance technical reserves AF.6 23 Net worth of households AF.61 24 Net worth of households in life insurance reserves AF.611 25 Net worth of households in pension fund and supplementary pension fund reserves AF.612 26 Pre-paid premium and reserves for outstanding claims AF.62 27 Other receivables AF.7 28 Business loan and advance payments AF.71 29 Other AF.79 30 Financial liabilities 31 Currency and deposits AF.2 32 Currency AF.21 33 Transferable deposits AF.22 34 Other deposits AF.29 35 Securities except shares AF.3 36 Securities except shares and financial derivatives AF.33 37 Short-term AF.331 38 Long-term AF.332 39 Financial derivatives AF.34 40 Lending/borrowing AF.4 41 Short-term AF.41 42 Long-term AF.42 43 Shares and other equity AF.5 44 Shares and other equity, except mutual fund shares AF.51 45 Listed shares AF.511 46 Unlisted shares AF.512 47 Other equity AF.513 48 Mutual fund shares AF.52 49 Insurance technical reserves AF.6 50 Net worth of households AF.61 51 Net worth of households in life insurance reserves AF.611 52 Net worth of households in pension fund and supplementary pension fund reserves AF.612 53 Pre-paid premium and reserves for outstanding claims AF.62 54 Other liabilities AF.7 55 Business loan and advance payments AF.71 56 Other AF.79 57 Net financial assets 58

684 F (NBS) 24-04 Page 2/3 Unconsolidated balance of financial assets and financial liabilities – balances Name of reporting entity: Code of reporting entity: First and last name of officer responsible for compilation of the report: As at: Telephone number of officer responsible for compilation of the report: in EUR 000’s General government S.13 Non-residents S.2 European Union S.21 Financial instruments F.I. Code Line No. Total S.13 Central public administration S.1311 Local government S.1313 Social security funds S.1314 Households and non-profit institutions serving to households TOTAL S.2 Total S.211+S.212 of which: European Monetary Union S.212 Other S.22 a b 11 12 13 14 15 16 17 18 19 Financial assets 1 Monetary gold and special drawing rights AF.1 2 Monetary gold AF.11 3 Special drawing rights AF.12 4 Currency and deposits AF.2 5 Currency AF.21 6 Transferable deposits AF.22 7 Other deposits AF.29 8 Securities except shares AF.3 9 Securities except shares and financial derivatives AF.33 10 Short-term AF.331 11 Long-term AF.332 12 Financial derivatives AF.34 13 Lending/borrowing AF.4 14 Short-term AF.41 15 Long-term AF.42 16 Shares and other equity AF.5 17 Shares and other equity, except mutual fund shares AF.51 18 Listed shares AF.511 19 Unlisted shares AF.512 20 Other equity AF.513 21 Mutual fund shares AF.52 22 Shares/units of money market mutual funds AF.521 59 Insurance technical reserves AF.6 23 Net worth of households AF.61 24

684 Net worth of households in life insurance reserves AF.611 25 Net worth of households in pension fund and supplementary pension fund reserves AF.612 26 Pre-paid premium and reserves for outstanding claims AF.62 27 Other receivables AF.7 28 Business loan and advance payments AF.71 29 Other AF.79 30 Financial liabilities 31 Currency and deposits AF.2 32 Currency AF.21 33 Transferable deposits AF.22 34 Other deposits AF.29 35 Securities except shares AF.3 36 Securities except shares and financial derivatives AF.33 37 Short-term AF.331 38 Long-term AF.332 39 Financial derivatives AF.34 40 Lending/borrowing AF.4 41 Short-term AF.41 42 Long-term AF.42 43 Shares and other equity AF.5 44 Shares and other equity, except mutual fund shares AF.51 45 Listed shares AF.511 46 Unlisted shares AF.512 47 Other equity AF.513 48 Mutual fund shares AF.52 49 Insurance technical reserves AF.6 50 Net worth of households AF.61 51 Net worth of households in life insurance reserves AF.611 52 Net worth of households in pension fund and supplementary pension fund reserves AF.612 53 Pre-paid premium and reserves for outstanding claims AF.62 54 Other liabilities AF.7 55 Business loan and advance payments AF.71 56 Other AF.79 57 Net financial assets 58

685 F (NBS) 24-04 Page 3/3 Unconsolidated balance of financial assets and financial liabilities – balances Name of reporting entity: Code of reporting entity: First and last name of officer responsible for compilation of the report: As at: Telephone number of officer responsible for compilation of the report: in EUR 000’s S.2 Non-residents Euro area non-residents Financial instruments F.I. Code Line No. Non￾financial institutions S.11 Total S.121 and S.122 Central bank S.121 Other financial institutions S.122 Other financial intermediaries S.123 Ancillary financial institutions S.124 Insurance companies and pension funds S.125 General government S.13 Households and non￾profit institutions serving to household S.14 and S.15 Other EU countries and ROW a b 20 21 22 23 24 25 26 27 28 29 Financial assets 1 Monetary gold and special drawing rights AF.1 2 Monetary gold AF.11 3 Special drawing rights AF.12 4 Currency and deposits AF.2 5 Currency AF.21 6 Transferable deposits AF.22 7 Other deposits AF.29 8 Securities except shares AF.3 9 Securities except shares and financial derivatives AF.33 10 Short-term AF.331 11 Long-term AF.332 12 Financial derivatives AF.34 13 Lending/borrowing AF.4 14 Short-term AF.41 15 Long-term AF.42 16 Shares and other equity AF.5 17 Shares and other equity, except mutual fund shares AF.51 18 Listed shares AF.511 19 Unlisted shares AF.512 20

685 Other equity AF.513 21 Mutual fund shares AF.52 22 Shares/units of money market mutual funds AF.521 59 Insurance technical reserves AF.6 23 Net worth of households AF.61 24 Net worth of households in life insurance reserves AF.611 25 Net worth of households in pension fund and supplementary pension fund reserves AF.612 26 Pre-paid premium and reserves for outstanding claims AF.62 27 Other receivables AF.7 28 Business loan and advance payments AF.71 29 Other AF.79 30 Financial liabilities 31 Currency and deposits AF.2 32 Currency AF.21 33 Transferable deposits AF.22 34 Other deposits AF.29 35 Securities except shares AF.3 36 Securities except shares and financial derivatives AF.33 37 Short-term AF.331 38 Long-term AF.332 39 Financial derivatives AF.34 40 Lending/borrowing AF.4 41 Short-term AF.41 42 Long-term AF.42 43 Shares and other equity AF.5 44 Shares and other equity, except mutual fund shares AF.51 45 Listed shares AF.511 46 Unlisted shares AF.512 47 Other equity AF.513 48 Mutual fund shares AF.52 49 Insurance technical reserves AF.6 50 Net worth of households AF.61 51 Net worth of households in life insurance reserves AF.611 52 Net worth of households in pension fund and supplementary pension fund reserves AF.612 53 Pre-paid premium and reserves for outstanding claims AF.62 54 Other liabilities AF.7 55 Business loan and advance payments AF.71 56 Other AF.79 57 Net financial assets 58

Methodology for compilation of the report F (NBS) 24 – 04

1. The report shall include balances such as assets consisting of assets and liabilities at certain point of time.
2. In the left corner of the heading, the words “Name of reporting entity:” shall be followed, in the case of a pension fund management company or a supplementary pension asset management company, by the business name of the pension fund management company or the supplementary pension asset management company and, in the case of a pension fund or a supplementary pension fund, by the name of the relevant pension fund or the supplementary pension fund.
3. In the right corner of the heading, the words “As at:” shall be followed by the date of the last calendar day of the relevant quarter of the calendar year.
4. The assets and liabilities items shall be reported by sectors and subsectors in accordance with the Decree of the Statistical Office of the Slovak Republic No. 449/2000 Coll. promulgating the classification of assets, balance sheet items, transactions and other flows on national accounts of the Slovak Republic, and the classification of institutional sectors and subsectors in the system of national accounts of the Slovak Republic, which follows up the Regulation of the European Council No. 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community.
5. The financial instrument Monetary gold and special drawing rights shall report the financial asset ‘monetary gold’ which is held as an FX reserve by the National Bank of Slovakia, and ‘special drawing rights’ which constitute the international reserve funds created by the International Monetary Fund and allocated to its members to replenish their existing monetary reserves.
6. The financial instrument Currency and deposits shall report the sum of money in circulation and all types of financial deposits in euro and foreign currency.
7. The financial instrument Securities except shares shall report financial assets and financial liabilities which can be traded on secondary markets and to which no right of ownership is attached.
8. The financial instrument Lending/borrowing shall report financial assets and financial liabilities arising from the provision of funds, either directly or via intermediaries.
9. The financial instrument Shares and other equity shall report financial assets and financial liabilities which entitle their holder to share the profit of the entrepreneur and his net worth in the case of liquidation.
10. The financial instrument Insurance technical reserves shall report financial assets and financial liabilities of pension funds and supplementary pension funds created by employers and/or employees or groups of self-employed persons to provide pensions to employees or self-employed persons.
11. The financial instrument Other receivables and other liabilities shall report financial assets and financial liabilities created as counterparts of financial transactions or non￾financial transactions in the cases when there is a time-shift between such transactions and the corresponding payment.
12. The financial instrument Net financial assets shall report the difference between financial assets and financial liabilities.
13. Abbreviations used

F.I. Code - financial instrument code under the European system of accounts (ESA95) Line No. - line number 000’s - thousand

S. - sector / subsector AF - balance of financial asset as at certain date

688 Annex No. 2 to Decree No. 21/2008 F (NBS) 25-04 Page 1/3 TEMPLATE Unconsolidated balance of financial assets and financial liabilities – transactions Name of reporting entity: Code of reporting entity: First and last name of officer responsible for compilation of the report: As at: Telephone number of officer responsible for compilation of the report: in EUR 000’s Financial institutions S.12 Financial instruments F.I. Code Line No. TOTAL S.1 and S.2 TOTAL S.1 Non￾financial institutions S.11 Total S.12 Total S.121 and S.122 National Bank of Slovakia S.121 Other financial institutions S.122 Other financial intermediaries S.123 Ancillary financial institutions S.124 Insurance companies and pension funds S.125 a b 1 2 3 4 5 6 7 8 9 10 Financial assets 1 Monetary gold and special drawing rights AF.1 2 Monetary gold AF.11 3 Special drawing rights AF.12 4 Currency and deposits AF.2 5 Currency AF.21 6 Transferable deposits AF.22 7 Other deposits AF.29 8 Securities except shares AF.3 9 Securities except shares and financial derivatives AF.33 10 Short-term AF.331 11 Long-term AF.332 12 Financial derivatives AF.34 13 Lending/borrowing AF.4 14 Short-term AF.41 15 Long-term AF.42 16 Shares and other equity AF.5 17 Shares and other equity, except mutual fund shares AF.51 18 Listed shares AF.511 19 Unlisted shares AF.512 20 Other equity AF.513 21 Mutual fund shares AF.52 22 Shares/units of money market mutual funds AF.521 59

688 Insurance technical reserves AF.6 23 Net worth of households AF.61 24 Net worth of households in life insurance reserves AF.611 25 Net worth of households in pension fund and supplementary pension fund reserves AF.612 26 Pre-paid premium and reserves for outstanding claims AF.62 27 Other receivables AF.7 28 Business loan and advance payments AF.71 29 Other AF.79 30 Financial liabilities 31 Currency and deposits AF.2 32 Currency AF.21 33 Transferable deposits AF.22 34 Other deposits AF.29 35 Securities except shares AF.3 36 Securities except shares and financial derivatives AF.33 37 Short-term AF.331 38 Long-term AF.332 39 Financial derivatives AF.34 40 Lending/borrowing AF.4 41 Short-term AF.41 42 Long-term AF.42 43 Shares and other equity AF.5 44 Shares and other equity, except mutual fund shares AF.51 45 Listed shares AF.511 46 Unlisted shares AF.512 47 Other equity AF.513 48 Mutual fund shares AF.52 49 Insurance technical reserves AF.6 50 Net worth of households AF.61 51 Net worth of households in life insurance reserves AF.611 52 Net worth of households in pension fund and supplementary pension fund reserves AF.612 53 Pre-paid premium and reserves for outstanding claims AF.62 54 Other liabilities AF.7 55 Business loan and advance payments AF.71 56 Other AF.79 57 Net financial assets 58

689 F (NBS) 25-04 Page 2/3 Unconsolidated balance of financial assets and financial liabilities – balances Name of reporting entity: Code of reporting entity: First and last name of officer responsible for compilation of the report: As at: Telephone number of officer responsible for compilation of the report: in EUR 000’s General government S.13 Non-residents S.2 European Union S.21 Financial instruments F.I. Code Line No. Total S.13 Central public administration S.1311 Local government S.1313 Social security funds S.1314 Households and non-profit institutions serving to households TOTAL S.2 Total S.211+S.212 of which: European Monetary Union S.212 Other S.22 a b 11 12 13 14 15 16 17 18 19 Financial assets 1 Monetary gold and special drawing rights AF.1 2 Monetary gold AF.11 3 Special drawing rights AF.12 4 Currency and deposits AF.2 5 Currency AF.21 6 Transferable deposits AF.22 7 Other deposits AF.29 8 Securities except shares AF.3 9 Securities except shares and financial derivatives AF.33 10 Short-term AF.331 11 Long-term AF.332 12 Financial derivatives AF.34 13 Lending/borrowing AF.4 14 Short-term AF.41 15 Long-term AF.42 16 Shares and other equity AF.5 17 Shares and other equity, except mutual fund shares AF.51 18 Listed shares AF.511 19 Unlisted shares AF.512 20 Other equity AF.513 21 Mutual fund shares AF.52 22 Shares/units of money market mutual funds AF.521 59 Insurance technical reserves AF.6 23 Net worth of households AF.61 24

689 Net worth of households in life insurance reserves AF.611 25 Net worth of households in pension fund and supplementary pension fund reserves AF.612 26 Pre-paid premium and reserves for outstanding claims AF.62 27 Other receivables AF.7 28 Business loan and advance payments AF.71 29 Other AF.79 30 Financial liabilities 31 Currency and deposits AF.2 32 Currency AF.21 33 Transferable deposits AF.22 34 Other deposits AF.29 35 Securities except shares AF.3 36 Securities except shares and financial derivatives AF.33 37 Short-term AF.331 38 Long-term AF.332 39 Financial derivatives AF.34 40 Lending/borrowing AF.4 41 Short-term AF.41 42 Long-term AF.42 43 Shares and other equity AF.5 44 Shares and other equity, except mutual fund shares AF.51 45 Listed shares AF.511 46 Unlisted shares AF.512 47 Other equity AF.513 48 Mutual fund shares AF.52 49 Insurance technical reserves AF.6 50 Net worth of households AF.61 51 Net worth of households in life insurance reserves AF.611 52 Net worth of households in pension fund and supplementary pension fund reserves AF.612 53 Pre-paid premium and reserves for outstanding claims AF.62 54 Other liabilities AF.7 55 Business loan and advance payments AF.71 56 Other AF.79 57 Net financial assets 58

690 F (NBS) 25-04 Page 3/3 Unconsolidated balance of financial assets and financial liabilities – balances Name of reporting entity: Code of reporting entity: First and last name of officer responsible for compilation of the report: As at: Telephone number of officer responsible for compilation of the report: in EUR 000’s S.2 Non-residents Euro area non-residents Financial instruments F.I. Code Line No. Non￾financial institutions S.11 Total S.121 and S.122 Central bank S.121 Other financial institutions S.122 Other financial intermediaries S.123 Ancillary financial institutions S.124 Insurance companies and pension funds S.125 General government S.13 Households and non￾profit institutions serving to household S.14 and S.15 Other EU countries and ROW a b 20 21 22 23 24 25 26 27 28 29 Financial assets 1 Monetary gold and special drawing rights AF.1 2 Monetary gold AF.11 3 Special drawing rights AF.12 4 Currency and deposits AF.2 5 Currency AF.21 6 Transferable deposits AF.22 7 Other deposits AF.29 8 Securities except shares AF.3 9 Securities except shares and financial derivatives AF.33 10 Short-term AF.331 11 Long-term AF.332 12 Financial derivatives AF.34 13 Lending/borrowing AF.4 14 Short-term AF.41 15 Long-term AF.42 16 Shares and other equity AF.5 17 Shares and other equity, except mutual fund shares AF.51 18 Listed shares AF.511 19 Unlisted shares AF.512 20

690 Other equity AF.513 21 Mutual fund shares AF.52 22 Shares/units of money market mutual funds AF.521 59 Insurance technical reserves AF.6 23 Net worth of households AF.61 24 Net worth of households in life insurance reserves AF.611 25 Net worth of households in pension fund and supplementary pension fund reserves AF.612 26 Pre-paid premium and reserves for outstanding claims AF.62 27 Other receivables AF.7 28 Business loan and advance payments AF.71 29 Other AF.79 30 Financial liabilities 31 Currency and deposits AF.2 32 Currency AF.21 33 Transferable deposits AF.22 34 Other deposits AF.29 35 Securities except shares AF.3 36 Securities except shares and financial derivatives AF.33 37 Short-term AF.331 38 Long-term AF.332 39 Financial derivatives AF.34 40 Lending/borrowing AF.4 41 Short-term AF.41 42 Long-term AF.42 43 Shares and other equity AF.5 44 Shares and other equity, except mutual fund shares AF.51 45 Listed shares AF.511 46 Unlisted shares AF.512 47 Other equity AF.513 48 Mutual fund shares AF.52 49 Insurance technical reserves AF.6 50 Net worth of households AF.61 51 Net worth of households in life insurance reserves AF.611 52 Net worth of households in pension fund and supplementary pension fund reserves AF.612 53 Pre-paid premium and reserves for outstanding claims AF.62 54 Other liabilities AF.7 55 Business loan and advance payments AF.71 56 Other AF.79 57 Net financial assets 58

Methodology for compilation of the report F (NBS) 25 – 04

1. The report shall include transactions such as net increase of financial assets, or net changes of financial liabilities, for each type of the financial instrument.

2. In the left corner of the heading, the words “Name of reporting entity:” shall be followed, in the case of a pension asset management company or a supplementary pension asset management company, by the business name of the pension asset management company or the supplementary pension asset management company and, in the case of a pension fund or a supplementary pension fund, by the name of the relevant pension fund or the supplementary pension fund.

3. In the right corner of the heading, the words “As at:” shall be followed by the date of the last calendar day of the relevant quarter of the calendar year in which a transaction was made.

4. The assets and liabilities items shall be reported by sectors and subsectors in accordance with the Decree of the Statistical Office of the Slovak Republic No. 449/2000 Coll. promulgating the classification of assets, balance sheet items, transactions and other flows on national accounts of the Slovak Republic, and the classification of institutional sectors and subsectors in the system of national accounts of the Slovak Republic, which follows up the Regulation of the European Council No. 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community.

5. The financial instrument Monetary gold and special drawing rights shall report the financial asset ‘monetary gold’ which is held as an FX reserve by the National Bank of Slovakia, and ‘special drawing rights’ which constitute the international reserve funds created by the International Monetary Fund and allocated to its members to replenish their existing monetary reserves.

6. The financial instrument Currency and deposits shall report the sum of money in circulation and all types of financial deposits in euro and foreign currency.

7. The financial instrument Securities except shares shall report financial assets and financial liabilities which can be traded on secondary markets and to which no right of ownership is attached.

8. The financial instrument Lending/borrowing shall report financial assets and financial liabilities arising from the provision of funds, either directly or via intermediaries.

9. The financial instrument Shares and other equity shall report financial assets and financial liabilities which entitle their holder to share the profit of the entrepreneur and his net worth in the case of liquidation.

10. The financial instrument Insurance technical reserves shall report financial assets and financial liabilities of pension funds and supplementary pension funds created by employers and/or employees or groups of self-employed persons to provide pensions to employees or self-employed persons.

11. The financial instrument Other receivables and other liabilities shall report financial assets and financial liabilities created as counterparts of financial transactions or non￾financial transactions in the cases when there is a time-shift between such transactions and the corresponding payment.

12. The financial instrument Net lending/net borrowing shall report the difference between financial assets and financial liabilities.

13. Abbreviations used:

F.I. Code - financial instrument code under the European system of accounts (ESA95)

Line No. - line number 000’s - thousand S. - sector / subsector F - transaction involving financial instrument