Regulatory Alerts2014-11-08
Circular 5/2014 by the CNMV amending Circular 5/2008 on statistical reporting requirements for assets and liabilities of EU collective investment institutions. Filling Manual Technical Requirements
The Spanish National Securities Market Commission (CNMV) issued Circular 5/2014 to amend Circular 5/2008, aligning Spanish statistical reporting requirements for collective investment institutions (CIIs) and venture capital entities (VCEs) with European Central Bank Regulation (EU) No 1073/2013 on investment fund assets and liabilities. The amendment expands the reporting scope to include VCEs and future fund types meeting the EU definition, updates the OIF statistical models, and establishes a new size-based exemption criterion where entities managing the top 95% of total assets remain fully obligated while smaller entities may qualify for reduced quarterly reporting. The revised rules mandate submission of the first updated OIF1, OIF2, and OIF3 statements for December 2014 operations and year-end balances, with exemptions taking effect from the start of each calendar year following Bank of Spain verification.
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92328 I. GENERAL PROVISIONS NATIONAL SECURITIES MARKET COMMISSION 11564 Circular 5/2014 of 27 October by the National Securities Market Commission, amending Circular 5/2008 of 5 November on statistical reporting requirements for assets and liabilities of European Union collective investment institutions.
Circular 5/2008 of 5 November by the National Securities Market Commission on statistical reporting requirements for assets and liabilities of European Union collective investment institutions, pursuant to European Central Bank (ECB) Regulation (EC) No 958/2007, establishes the requirement to submit statistical information to Collective Investment Institutions (CIIs) that are not subject to Circular 1/2007 of 11 July by the National Securities Market Commission on statistical reporting requirements to European Union collective investment institutions, which partially amends Circular 2/1998 of 27 July on statistical reporting requirements to European Monetary Union collective investment institutions.
To comply with the current European Central Bank Regulation (EU) No 1073/2013 of 18 October 2013 on statistics on investment fund assets and liabilities (recast) (ECB/2013/38), it is necessary to adapt the OIF (Other Financial Intermediaries) models, regulated in Circular 5/2008 of 5 November, to the ECB's new informational needs.
Furthermore, venture capital entities (VCEs) and other types of collective investment institutions that, as a result of possible subsequent legislative changes, may be created and meet the definition of an investment fund under Article 1 of the aforementioned Regulation (EU) No 1073/2013 are included as obligated subjects.
Therefore, in accordance with the authorization contained in Article 22 of the Development Regulation of Law 35/2003 of 4 November on Collective Investment Institutions, approved by Royal Decree 1082/2012 of 13 July, the Council of the National Securities Market Commission, following a report from the Advisory Committee, in its meeting on 27 October 2014, has ordered:
Single Article. Amendment of Circular 5/2008 of 5 November by the National Securities Market Commission on statistical reporting requirements for assets and liabilities of European Union collective investment institutions.
Circular 5/2008 of 5 November by the National Securities Market Commission on statistical reporting requirements for assets and liabilities of European Union collective investment institutions is amended as follows:
One. Rule 1st is drafted as follows: «Rule 1st Scope of application. This Circular shall apply to all compartments or CIIs, in case they lack compartments, registered in the CNMV Register, whose investment focus is neither monetary nor short-term monetary, as defined in the annex of CNMV Circular 3/2011 of 9 June, nor whose investment policy or focus is to invest in monetary or short-term monetary compartments or CIIs or in those included in the list of monetary financial institutions (MFIs) published by the ECB. It shall also apply to venture capital entities (VCEs) registered with the CNMV. In any case, it shall apply to all compartments or CIIs, in case they lack compartments, and to VCEs (hereinafter CIIs and VCEs), which at any given time are included in the list of CIIs1 subject to Regulation 958/2007 published by the ECB.»
cve: BOE-A-2014-11564
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92329
Two. Section 1 of Rule 2nd is drafted as follows: «1.a) CIIs and VCEs not subject to size exemption. The CIIs included in the scope of this Circular, other than free investment CIIs and free investment CII-of-CIIs, and which have not been subject to size exemption (within the meaning of Rule 3rd of this Circular), shall submit to the CNMV the confidential information detailed below referring to the last day of the specified period, within the established deadlines and according to the models in the Annex of this Circular.
| Status | Designation | Frequency | Maximum Submission Deadline |
|---|---|---|---|
| OIF1 | Securities Information | Monthly | 20th day of the month following the reference date. |
| OIF2 | Summary Balance Sheet | Monthly | 20th day of the month following the reference date. |
| OIF3 | Operations Information | Monthly | 20th day of the month following the reference date. |
VCEs and free investment CIIs and free investment CII-of-CIIs included in the scope of this Circular, and which have not been subject to size exemption, shall submit the aforementioned information, with the same frequency and no later than the 20th day of the fourth month following the reference date.
1.b) CIIs and VCEs subject to size exemption. The CIIs other than free investment CIIs and free investment CII-of-CIIs that have been subject to size exemption (within the meaning of Rule 3rd of this Circular), shall submit to the CNMV the confidential information detailed below referring to the last day of the specified period, within the established deadlines and according to the models in the Annex of this Circular.
| Status | Designation | Frequency | Maximum Submission Deadline |
|---|---|---|---|
| OIF2e | Summary Balance Sheet | Quarterly | 20th day of the month following the reference date. |
| OIF3e | Operations Information | Quarterly | 20th day of the month following the reference date. |
VCEs and free investment CIIs and free investment CII-of-CIIs included in the scope of this Circular and which have been subject to size exemption, shall submit the aforementioned information, with the same frequency and no later than the 20th day of the fourth month following the reference date.»
Three. Rule 3rd is drafted as follows: «Rule 3rd General criteria for determining CIIs and VCEs subject to size exemption. The CNMV shall annually propose to the Bank of Spain the granting of an exemption to the CIIs and VCEs with the smallest assets under management.
3.1 For the annual determination of CIIs and VCEs subject to size exemption, the following criterion shall be adopted: the assets managed by each investment management company or venture capital management company, and by self-managed investment or venture capital companies registered with the CNMV, shall be ordered from highest to lowest, and it shall be considered that CIIs and VCEs corresponding to the management companies (or self-managed investment or venture capital companies) for which, with the aforementioned ordering, the accumulated sum of assets represents at least 95% of the total assets of CIIs and VCEs covered by this Circular are not subject to exemption.
3.2 For the purposes of the preceding paragraph, management companies shall include both CIIS management companies (CIISMCs) and investment service companies and other entities providing investment services that, pursuant to Royal Decree 217/2008 of 15 February on the legal regime of investment service companies and other entities providing investment services and partially amending the Regulation of Law 35/2003 of 4 November on Collective Investment Institutions, approved by Royal Decree 1309/2005 of 4 November, manage CIIs; as well as VCE management companies (VCEMCs) and other entities that, pursuant to Law 25/2005 of 24 November regulating venture capital entities and their management companies, manage VCEs.
3.3 The CNMV shall propose to the Bank of Spain the granting of an exemption to the remaining CIIs and VCEs, and the Bank of Spain shall duly verify compliance with this condition to grant or revoke, as appropriate, any exemption with effect from the beginning of each calendar year. The assets used for determining this exemption shall be those that CIIs must submit in their OIF statements referred to for the month of September or, failing that, the one communicated to the CNMV referred to the same month, except for free investment CIIs and free investment CII-of-CIIs and VCEs, whose statements shall be those referred to for the month of June. Exempt CIIs and VCEs may opt not to avail themselves of the exemption and comply with all requirements of non-exempt entities, although CIIs and VCEs exercising this option shall be obliged to obtain prior authorization from the Bank of Spain before introducing any changes in the use of this exemption.»
cve: BOE-A-2014-11564
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92330
Single Transitional Provision. In the case of VCEs, when preparing the list of exempt entities regulated in the new Rule 3rd of Circular 5/2008 of 5 November for the 2015 fiscal year, the reserved accounting statements of December 2013 shall be taken into account, or those declared, upon CNMV request, by those not yet obliged to submit reserved statements on that date.
Single Final Provision. Entry into force.
- This Circular shall enter into force on the day following its publication in the «Official Gazette of the State».
- The first information to be submitted in accordance with the new models shall refer to December 2014 operations (or the last quarter of 2014 in the case of exempt CIIs and VCEs) and balances as of 31 December 2014.
Madrid, 27 October 2014.–The President of the National Securities Market Commission, María Elvira Rodríguez Herrer. cve: BOE-A-2014-11564
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92331 FORM OIF1 SECURITIES INFORMATION CII Type: Name: Registration No.: Compartment No.: Management Company Type: Name: Registration No.: Date:
| Código ISIN emisión* (1) | Código emisor (2) | Descripción del valor (3) | Divisa (4) | Nº de títulos (5) | Importe nominal (6) | Intereses devengados en el período (7) | Cupones percibidos en el período (7) | Valor razonable ** (9) | Importe valores comprados (10) | Importe valores vendidos (11) | Importe valores emitidos (suscripciones) (12) | Importe valores amortizados (reembolsos) (13) | Dividendos percibidos en el período (14) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
In euros.
- In the absence of an ISIN code, another public identification code is included (if none exists, code according to Technical Rule). ** For securities other than shares, this column includes accrued but unpaid interest. Models of the reserved statistical information statements
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92332 FORM OIF2 SUMMARY BALANCE SHEET CII Type: Name: Registration No.: Compartment No.: Management Company Type: Name: Registration No.: Date:
| Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||||||||||||||||
| 1. | 00010 | 01010 | 02010 | 03010 | 04010 | 05010 | 05310 | 05610 | 06310 | 06610 | 08010 | 09010 | |||||||||||||
| of which, accrued but unpaid interest | 00020 | ||||||||||||||||||||||||
| 1.1 Up to 1 year | 02022 | 04022 | 05322 | 05622 | 06322 | 06622 | 08022 | 09022 | |||||||||||||||||
| 1.2 Over 1 year | 02024 | 04024 | 05324 | 05624 | 06324 | 06624 | 08024 | 09024 | |||||||||||||||||
| 2. Participatory loans | 00026 | ||||||||||||||||||||||||
| 3. Debt instruments | 00030 | ||||||||||||||||||||||||
| of which accrued but unpaid interest | 00035 | ||||||||||||||||||||||||
| 3.1 Euro | |||||||||||||||||||||||||
| Up to 1 year | 02050 | ||||||||||||||||||||||||
| Over 1 year and up to 2 years | 02060 | ||||||||||||||||||||||||
| Over 2 years | 02070 | ||||||||||||||||||||||||
| 3.2 Foreign currencies | |||||||||||||||||||||||||
| Up to 1 year | 02090 | ||||||||||||||||||||||||
| Over 1 year and up to 2 years | 02100 | ||||||||||||||||||||||||
| Over 2 years | 02110 | ||||||||||||||||||||||||
| 3.3 Total currencies | |||||||||||||||||||||||||
| Up to 1 year | 04130 | 05430 | 05730 | 06430 | 06730 | 08130 | 09130 | ||||||||||||||||||
| Over 1 year and up to 2 years | 04140 | 05440 | 05740 | 06440 | 06740 | 08140 | 09140 | ||||||||||||||||||
| Over 2 years | 04150 | 05450 | 05750 | 06450 | 06750 | 08150 | 09150 | ||||||||||||||||||
| 4. | 00165 | 02165 | 03165 | 05765 | 06465 | 06765 | 08165 | ||||||||||||||||||
| 02170 | 05770 | 06470 | 06770 | 08170 | |||||||||||||||||||||
| 5. | 00183 | 02183 | 03183 | ||||||||||||||||||||||
| (3+4+5) of which pledged or temporarily sold | 00186 | ||||||||||||||||||||||||
| 6. Financial derivatives | 00190 | ||||||||||||||||||||||||
| 7. Non-financial assets (including fixed assets) | 00200 | 01200 | |||||||||||||||||||||||
| 8. Other assets | 00210 | ||||||||||||||||||||||||
| LIABILITIES | |||||||||||||||||||||||||
| 9. Deposits and loans received | 00230 | ||||||||||||||||||||||||
| of which, accrued but unpaid interest | 00240 | ||||||||||||||||||||||||
| 9.1 Up to 1 year | 02243 | 03243 | |||||||||||||||||||||||
| 9.2 Over 1 year | 02246 | 03246 | |||||||||||||||||||||||
| 10. Participances/shares | 00250 | 01250 | 02250 | 03250 | 04250 | 05250 | 05550 | 05850 | 06550 | 06850 | 08250 | 09250 | |||||||||||||
| 11. Financial derivatives | 00260 | ||||||||||||||||||||||||
| 12. Other liabilities | 00270 |
In euros. In codes 00030, 00165, 00183 and 00186, the total of securities included in form OIF1 shall be reported. In shaded cells, only securities included in form OIF1 without a reference code due to lacking a public identification code shall be reported.
| Deposits and loans, excluding participatory loans | Equity instruments, excluding participances and shares in collective investment | Participances/shares in collective investment | TOTAL |
|---|---|---|---|
| RESIDENTS IN SPAIN | |||
| Total residents | MFIs | Households + non-profit institutions serving households | of which, listed shares, |
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92333 FORM OIF2 SUMMARY BALANCE SHEET CII Type: Name: Registration No.: Compartment No.: Management Company Type: Name: Registration No.: Date:
| Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||||||||||||||||||||||||
| 1. | 10010 | 11010 | 12010 | 13010 | 14010 | 14310 | 14610 | 15310 | 15610 | 17010 | 18010 | 19010 | |||||||||||||||||||||
| of which, accrued but unpaid interest | |||||||||||||||||||||||||||||||||
| 1.1 Up to 1 year | 11022 | 13022 | 14322 | 14622 | 15322 | 15622 | 17022 | 18022 | 19022 | ||||||||||||||||||||||||
| 1.2 Over 1 year | 11024 | 13024 | 14324 | 14624 | 15324 | 15624 | 17024 | 18024 | 19024 | ||||||||||||||||||||||||
| 2. Participatory loans | |||||||||||||||||||||||||||||||||
| 3. Debt instruments | |||||||||||||||||||||||||||||||||
| of which accrued but unpaid interest | |||||||||||||||||||||||||||||||||
| 3.1 Euro | |||||||||||||||||||||||||||||||||
| Up to 1 year | 11050 | ||||||||||||||||||||||||||||||||
| Over 1 year and up to 2 years | 11060 | ||||||||||||||||||||||||||||||||
| Over 2 years | 11070 | ||||||||||||||||||||||||||||||||
| 3.2 Foreign currencies | |||||||||||||||||||||||||||||||||
| Up to 1 year | 11090 | ||||||||||||||||||||||||||||||||
| Over 1 year and up to 2 years | 11100 | ||||||||||||||||||||||||||||||||
| Over 2 years | 11110 | ||||||||||||||||||||||||||||||||
| 3.3 Total currencies | |||||||||||||||||||||||||||||||||
| Up to 1 year | 13130 | 14430 | 14730 | 15430 | 15730 | 17130 | 18130 | 19130 | 20130 | 21130 | 22130 | ||||||||||||||||||||||
| Over 1 year and up to 2 years | 13140 | 14440 | 14740 | 15440 | 15740 | 17140 | 18140 | 19140 | 20140 | 21140 | 22140 | ||||||||||||||||||||||
| Over 2 years | 13150 | 14450 | 14750 | 15450 | 15750 | 17150 | 18150 | 19150 | 20150 | 21150 | 22150 | ||||||||||||||||||||||
| 4. | 11165 | 12165 | 14765 | 15465 | 15765 | 17165 | 19165 | 20165 | 21165 | 22165 | |||||||||||||||||||||||
| 11170 | 14770 | 15470 | 15770 | 17170 | 19170 | 20170 | 21170 | 22170 | |||||||||||||||||||||||||
| 5. | 11183 | 12183 | 19183 | 20183 | 21183 | 22183 | |||||||||||||||||||||||||||
| (3+4+5) of which pledged or temporarily sold | |||||||||||||||||||||||||||||||||
| 6. Financial derivatives | |||||||||||||||||||||||||||||||||
| 7. Non-financial assets (including fixed assets) | 10200 | 19200 | |||||||||||||||||||||||||||||||
| 8. Other assets | |||||||||||||||||||||||||||||||||
| LIABILITIES | |||||||||||||||||||||||||||||||||
| 9. Deposits and loans received | |||||||||||||||||||||||||||||||||
| of which, accrued but unpaid interest | |||||||||||||||||||||||||||||||||
| 9.1 Up to 1 year | 11243 | 12243 | 19243 | ||||||||||||||||||||||||||||||
| 9.2 Over 1 year | 11246 | 12246 | 19246 | ||||||||||||||||||||||||||||||
| 10. Participances/shares | 10250 | 11250 | 12250 | 13250 | 14250 | 14550 | 14850 | 15550 | 15850 | 17250 | 18250 | 19250 | |||||||||||||||||||||
| 11. Financial derivatives | |||||||||||||||||||||||||||||||||
| 12. Other liabilities |
In euros. In shaded cells, only securities included in form OIF1 without a reference code due to lacking a public identification code shall be reported. In codes 00030, 00165, 00183 and 00186, the total of securities included in form OIF1 shall be reported.
| Deposits and loans, excluding participatory loans | Equity instruments, excluding participances and shares in collective investment | Participances/shares in collective investment | TOTAL |
|---|---|---|---|
| RESIDENTS REST OF EMU | |||
| Total residents rest of EMU | MFIs | Institutions other than MFIs | Other financial intermediaries + financial auxiliaries + Financial institutions of limited activity and money lenders |
| Insurance companies | |||
| of which | Japan | Total other residents rest of EMU | Collective investment NON-MFIs |
| REST OF THE WORLD | |||
| Total non-MFIs Public administrations | Other residents | Total rest of the world |
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92334 FORM OIF3 OPERATIONS INFORMATION CII Type: Name: Registration No.: Compartment No.: Management Company Type: Name: Registration No.: Date:
| Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||||||||||||||||
| 1. | 00010 | 01010 | 02010 | 03010 | 04010 | 05010 | 05310 | 05610 | 06310 | 06610 | 08010 | 09010 | |||||||||||||
| of which accrued but unpaid interest | 00020 | ||||||||||||||||||||||||
| 1.1 Up to 1 year | 02022 | 04022 | 05322 | 05622 | 06322 | 06622 | 08022 | 09022 | |||||||||||||||||
| 1.2 Over 1 year | 02024 | 04024 | 05324 | 05624 | 06324 | 06624 | 08024 | 09024 | |||||||||||||||||
| 2. Participatory loans | 00026 | ||||||||||||||||||||||||
| 3. Debt instruments | 00030 | ||||||||||||||||||||||||
| of which accrued but unpaid interest | 00035 | ||||||||||||||||||||||||
| 3.1 Euro | |||||||||||||||||||||||||
| Up to 1 year | 02050 | ||||||||||||||||||||||||
| Over 1 year and up to 2 years | 02060 | ||||||||||||||||||||||||
| Over 2 years | 02070 | ||||||||||||||||||||||||
| 3.2 Foreign currencies | |||||||||||||||||||||||||
| Up to 1 year | 02090 | ||||||||||||||||||||||||
| Over 1 year and up to 2 years | 02100 | ||||||||||||||||||||||||
| Over 2 years | 02110 | ||||||||||||||||||||||||
| 3.3 Total currencies | |||||||||||||||||||||||||
| Up to 1 year | 04130 | 05430 | 05730 | 06430 | 06730 | 08130 | 09130 | ||||||||||||||||||
| Over 1 year and up to 2 years | 04140 | 05440 | 05740 | 06440 | 06740 | 08140 | 09140 | ||||||||||||||||||
| Over 2 years | 04150 | 05450 | 05750 | 06450 | 06750 | 08150 | 09150 | ||||||||||||||||||
| 4. | 00165 | 02165 | 03165 | 05765 | 06465 | 06765 | 08165 | ||||||||||||||||||
| 02170 | 05770 | 06470 | 06770 | 08170 | |||||||||||||||||||||
| 5. | 00183 | 02183 | 03183 | ||||||||||||||||||||||
| (3+4+5) of which pledged or temporarily sold | 00186 | ||||||||||||||||||||||||
| 6. Financial derivatives | 00190 | ||||||||||||||||||||||||
| 7. Non-financial assets (including fixed assets) | 00200 | 01200 | |||||||||||||||||||||||
| 8. Other assets | 00210 | ||||||||||||||||||||||||
| LIABILITIES | |||||||||||||||||||||||||
| 9. Deposits and loans received | 00230 | ||||||||||||||||||||||||
| of which accrued but unpaid interest | 00240 | ||||||||||||||||||||||||
| 9.1 Up to 1 year | 02243 | 03243 | |||||||||||||||||||||||
| 9.2 Over 1 year | 02246 | 03246 | |||||||||||||||||||||||
| 10. Participances/shares | 00250 | 01250 | 02250 | 03250 | 04250 | 05250 | 05550 | 05850 | 06550 | 06850 | 08250 | 09250 | |||||||||||||
| 10.1 Participances/shares issued | 00252 | 01252 | 02252 | 03252 | 04252 | 05252 | 05552 | 05852 | 06552 | 06852 | 08252 | 09252 | |||||||||||||
| 10.2 Participances/shares redeemed | 00254 | 01254 | 02254 | 03254 | 04254 | 05254 | 05554 | 05854 | 06554 | 06854 | 08254 | 09254 | |||||||||||||
| 10.3 Merger equity | 00256 | ||||||||||||||||||||||||
| 11. Financial derivatives | 00260 | ||||||||||||||||||||||||
| 12. Other liabilities | 00270 |
In euros. In codes 00030, 00165, 00183 and 00186, the total of securities included in form OIF1 shall be reported. In shaded cells, only securities included in form OIF1 without a reference code due to lacking a public identification code shall be reported.
| Deposits and loans, excluding participatory loans | Equity instruments, excluding participances and shares in collective investment | Participances/shares in collective investment | TOTAL |
|---|---|---|---|
| RESIDENTS IN SPAIN | |||
| Total residents | MFIs | Institutions other than MFIs | Total non-MFIs |
| of which, listed shares, | |||
| Households + non-profit institutions serving households | |||
| Collective investment NON-MFIs | Other financial intermediaries + financial auxiliaries + Financial institutions of limited activity and money lenders | Insurance companies | Pension funds |
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92335 FORM OIF3 OPERATIONS INFORMATION CII Type: Name: Registration No.: Compartment No.: Management Company Type: Name: Registration No.: Date:
| Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | Code | Amount | |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| | ASSETS | | 1. | 10010 | 11010 | 12010 | 13010 | 14010 | 14310 | 14610 | 15310 | 15610 | 17010 | 18010 | 19010 | | of which accrued but unpaid interest | | 1.1 Up to 1 year | 11022 | 13022 | 14322 | 14622 | 15322 | 15622 | 17022 | 18022 | 19022 | | 1.2 Over 1 year | 11024 | 13024 | 14324 | 14624 | 15324 | 15624 | 17024 | 18024 | 19024 | | 2. Participatory loans | | 3. Debt instruments | | of which accrued but unpaid interest | | 3.1 Euro | | Up to 1 year | 11050 | | Over 1 year and up to 2 years | 11060 | | Over 2 years | 11070 | | 3.2 Foreign currencies | | Up to 1 year | 11090 | | Over 1 year and up to 2 years | 11100 | | Over 2 years | 11110 | | 3.3 Total currencies | | Up to 1 year | 13130 | 14430 | 14730 | 15430 | 15730 | 17130 | 18130 | 19130 | 20130 | 21130 | 22130 | | Over 1 year and up to 2 years | 13140 | 14440 | 14740 | 15440 | 15740 | 17140 | 18140 | 19140 | 20140 | 21140 | 22140 | | Over 2 years | 13150 | 14450 | 14750 | 15450 | 15750 | 17150 | 18150 | 19150 | 20150 | 21150 | 22150 | | 4. | 11165 | 12165 | 14765 | 15465 | 15765 | 17165 | 19165 | 20165 | 21165 | 22165 | | | 11170 | 14770 | 15470 | 15770 | 17170 | 19170 | 20170 | 21170 | 22170 | | 5. | 11183 | 12183 | 19183 | 20183 | 21183 | 22183 | | (3+4+5) of which pledged or temporarily sold | | 6. Financial derivatives | | 7. Non-financial assets (including fixed assets) | 10200 | 19200 | | 8. Other assets | | LIABILITIES | | 9. Deposits and loans received | | of which accrued but unpaid interest | | 9.1 Up to 1 year | 11243 | 12243 | 19243 | | 9.2 Over 1 year | 11246 | 12246 | 19246 | | 10. Participances/shares | 10250 | 11250 | 12250 | 13250 | 14250 | 14550 | 14850 | 15550 | 15850 | 17250 | 18250 | 19250 | | 10.1 Participances/shares issued | 10252 | 11252 | 12252 | 13252 | 14252 | 14552 | 14852 | 15552 | 15852 | 17252 | 18252 | 19252 | | 10.2 Participances/shares redeemed | 10254 | 11254 | 12254 | 13254 | 14254 | 14554 | 14854 | 15554 | 15854 | 17254 | 18254 | 19254 | | 10.3 Merger equity | | 11. Financial derivatives | | 12. Other liabilities |
In euros. In codes 00030, 00165, 00183 and 00186, the total of securities included in form OIF1 shall be reported. In shaded cells, only securities included in form OIF1 without a reference code due to lacking a public identification code shall be reported.
| Deposits and loans, excluding participatory loans | Equity instruments, excluding participances and shares in collective investment | Participances/shares in collective investment | TOTAL |
|---|---|---|---|
| RESIDENTS REST OF EMU | REST OF THE WORLD | ||
| Total residents rest of EMU | MFIs | Institutions other than MFIs | Total rest of the world |
| of which, non-rest EMU Member States | |||
| of which | USA | ||
| of which | Japan | Total non-MFIs | |
| Public administrations | Other residents | ||
| Non-financial companies | |||
| Households + non-profit institutions serving households | |||
| Insurance companies | |||
| Pension funds | |||
| of which, listed shares, | |||
| Participances/shares in collective investment | |||
| Total other residents rest of EMU | |||
| Collective investment NON-MFIs | |||
| Other financial intermediaries + financial auxiliaries + Financial institutions of limited activity and money lenders |
OFFICIAL GAZETTE OF THE STATE No. 271 Saturday, 8 November 2014 Sec. I. Page 92336 FORM OIF