Ordinance No. 17 of the BNB

Ordinance No. 17

of the BNB of 29 March 2018

on monetary and interest rate statistics, financial accounts statistics, money and foreign exchange market statistics, statistics on detailed analytical data on credits and credit risk, and participants in the credit process

(Title amended – State Gazette, No. 113 of 2025, effective from 1 January 2026)

(Published in "State Gazette", No. 33 of 17 April 2018; amended and supplemented, No. 73 of 2018; amended and supplemented, No. 21 of 2020; amended and supplemented, No. 11 of 2022; amended and supplemented, No. 24 of 2023; amended and supplemented, No. 108 of 2024, effective from 1 April 2025; amended and supplemented, No. 108 of 2024, effective from 1 January 2026; amended and supplemented, No. 113 of 2025, effective from 1 January 2026)

Chapter One

GENERAL PROVISIONS

Art. 1. (Supplemented – State Gazette, No. 73 of 2018; amended – State Gazette, No. 113 of 2025, effective from 1 January 2026.) This Ordinance determines the procedure and manner for providing information to the Bulgarian National Bank (BNB) necessary for the compilation of monetary and interest rate statistics, financial accounts statistics of the country, money market and foreign exchange market statistics, statistics on detailed analytical data on credits and credit risk, and participants in the credit process.

Art. 2. (1) For the purposes of monetary statistics, information is provided by the following local entities:

1. (Amended – State Gazette, No. 108 of 2024, effective from 1 January 2026) credit institutions and branches of foreign credit institutions operating on the territory of the country;
2. money market funds;
3. other deposit-taking institutions.

(2) Information under this Article is also submitted by the BNB.

Art. 2a. (New – State Gazette, No. 113 of 2025, effective from 1 January 2026.) (1) For the purposes of statistics on detailed analytical data on credits and credit risk (BG-Granular-Credit) and participants in the credit process, information is provided by the entities referred to in Art. 2, para. 1, item 1.

(2) The entities referred to in Art. 2, para. 1, item 1 also report data on their branches abroad, except in cases where bilateral agreements have been reached between the BNB and the respective national bank of a reporting eurozone Member State, stipulating otherwise.

Art. 3. For the purposes of interest rate statistics, information is provided by the following local entities:

1. (Amended – State Gazette, No. 108 of 2024, effective from 1 January 2026) credit institutions and branches of foreign credit institutions operating on the territory of the country;
2. other deposit-taking institutions.

Art. 3a. (New – State Gazette, No. 73 of 2018.) (1) (Amended – State Gazette, No. 108 of 2024, effective from 1 January 2026; amended – State Gazette, No. 113 of 2025, effective from 1 January 2026.) For the purposes of money market and foreign exchange market statistics, information is provided by the following entities:

1. credit institutions and branches of foreign credit institutions operating on the territory of the country;
2. the BNB.

Art. 4. For the purposes of financial accounts statistics, information is provided by the following local entities:

1. state institutions;
2. management companies – for collective investment schemes managed by them, established as investment companies and contractual funds, other than money market funds;
3. closed-end investment companies managed by their own management bodies;
4. pension insurance companies;
5. (Supplemented – State Gazette, No. 11 of 2022) supplementary pension funds and payment funds, hereinafter referred to as "pension funds," including supplementary mandatory pension funds: universal and professional pension funds, and supplementary voluntary pension funds: voluntary pension funds and voluntary pension funds under occupational schemes; funds for the payment of additional life annuities for old age; funds for the payment of deferred payments;
6. (Supplemented – State Gazette, No. 11 of 2022) insurers and reinsurers, as well as branches of foreign insurers and reinsurers operating on the territory of the country;
7. non-bank financial intermediaries specialized in lending, excluding leasing companies;
8. (Amended – State Gazette, No. 24 of 2023) securitization companies;
9. companies whose main activity is financial leasing;
10. companies whose main activity is factoring;
11. money market funds.
12. (New – State Gazette, No. 11 of 2022) Alternative Investment Fund Managers (AIFMs) – for the alternative investment funds managed by them, as well as self-managed alternative investment funds.

Art. 5. (1) (Amended – State Gazette, No. 108 of 2024, effective from 1 January 2026, previous text of Art. 5 – State Gazette, No. 113 of 2025, effective from 1 January 2026.) The entities referred to in Art. 2, Art. 3, and Art. 4, items 2–11, provide information on a consolidated basis with their branches in the country. Submission of summarized information with subsidiaries and/or branches of the entities abroad is not permitted.

(2) (New – State Gazette, No. 113 of 2025, effective from 1 January 2026.) The entities referred to in Art. 2, para. 1, item 1, provide the information under Art. 2a on an individual basis – instrument by instrument and participant by participant.

Chapter Two

STATISTICAL REPORTING

Section I

Monetary Statistics

Art. 6. (Amended – State Gazette, No. 21 of 2020; amended – State Gazette, No. 108 of 2024, effective from 1 October 2025.) The entities referred to in Art. 2, para. 1, items 1 and 3, report monthly via statistical forms to the BNB:

1. the size of balance sheet assets structured by initial maturity, currency, geographic area, and institutional sector of the counterparty for the following instruments: cash in hand, deposits, repurchase agreements, loans, debt securities, shares and other equity instruments, shares and units of money market funds, shares and units of investment funds, non-financial assets, and other assets;
2. the size of balance sheet liabilities structured by initial maturity or notice period, currency, geographic area, and institutional sector of the counterparty for the following instruments: deposits, repurchase agreements, loans, issued debt securities, capital and reserves, and other liabilities;
3. (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size of additional balance sheet positions structured by currency, geographic area, and institutional sector of the counterparty for the following asset and liability instruments: intragroup deposits, repurchase agreements, loans, cash pooling, deposits linked to loan securitization, and syndicated loans;
4. the size of loan receivables structured by initial maturity, currency, geographic area, and institutional sector of the counterparty, as well as by the form of provision (including loans provided via credit cards within the interest-free grace period and outside the interest-free grace period), quality, and purpose of use of the loan;
5. the size of loan receivables structured by remaining maturity and term to next interest rate change, currency, and loan quality, as well as by geographic area and institutional sector of the counterparty;
6. the size of other assets and other liabilities structured by type, currency, geographic area, and institutional sector of the counterparty;
7. the size of accrued interest by types of assets and liabilities structured by currency, geographic area, and institutional sector of the counterparty;
8. reclassifications of balance sheet asset and liability instruments structured by initial maturity or notice period, currency, geographic area, and institutional sector of the counterparty;
9. reclassifications of additional balance sheet positions structured by currency, geographic area, and institutional sector of the counterparty;
10. reclassifications of loan receivables structured by initial maturity, currency, geographic area, and institutional sector of the counterparty, as well as by the form of provision (including by loans provided via credit cards within the interest-free grace period and outside the interest-free grace period), quality, and purpose of use of the loan;
11. reclassifications of other assets and other liabilities structured by type, currency, geographic area, and institutional sector of the counterparty;
12. reclassifications of accrued interest by types of assets and liabilities structured by currency, geographic area, and institutional sector of the counterparty;
13. write-offs of loan receivables in the structure of the balance sheet by initial maturity, currency, geographic area, and institutional sector of the counterparty;
14. (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) write-offs of receivables on intragroup loans, syndicated loans, and cash pooling structured by currency, geographic area, and institutional sector of the counterparty;
15. write-offs of loan receivables structured by initial maturity, currency, geographic area, and institutional sector of the counterparty, as well as by the form of provision (including by loans provided via credit cards within the interest-free grace period and outside the interest-free grace period), quality, and purpose of use of the loan;
16. corrections in the value of balance sheet asset and liability instruments structured by initial maturity or notice period, currency, geographic area, and institutional sector of the counterparty;
17. corrections in the value of additional balance sheet positions structured by currency, geographic area, and institutional sector of the counterparty;
18. corrections in the value of loan receivables structured by initial maturity, currency, geographic area, and institutional sector of the counterparty, as well as by the form of provision (including by loans provided via credit cards within the interest-free grace period and outside the interest-free grace period), quality, and purpose of use of the loan;
19. corrections in the value of other assets and other liabilities structured by type, currency, geographic area, and institutional sector of the counterparty;
20. (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size of credit lines, held own debt securities, and shares, reported off-balance sheet, structured by currency, geographic area, and institutional sector of the counterparty;
21. (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size of additional balance sheet positions related to the reporting of the reserve base structured by initial maturity, currency, geographic area, and type of credit institution;
22. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) net transferred loans with balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
23. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) net transferred loans without balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
24. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) outstanding balances on transferred loans with balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
25. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) outstanding balances on transferred loans without balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
26. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) reclassifications of credit lines, held own debt securities, and shares, reported off-balance sheet, structured by currency, geographic area, and institutional sector of the counterparty;
27. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) reclassifications of outstanding balances on transferred loans with balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
28. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) reclassifications of outstanding balances on transferred loans without balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
29. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) total write-offs and corrections in the value of outstanding balances on transferred loans without balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision;
30. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) total write-offs and corrections in the value of outstanding balances on transferred loans with balance sheet impact structured by geographic area and institutional sector of the borrower, by geographic area and institutional sector of the counterparty to the transaction, by the institutional sector of the servicing country of the loan, by initial maturity, with detailed distribution of securitized loans and other transfers and purpose of loan provision.

Art. 7. (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025.) The entities referred to in Art. 2, para. 1, items 1 and 3, report quarterly via statistical forms to the BNB:

1. (Supplemented – State Gazette, No. 21 of 2020) the size of selected balance sheet indicators from assets and liabilities in a detailed geographic structure by countries and for certain international institutions, as well as in a structure by initial maturity, currency, and institutional sector of the counterparty;
2. (Previous item 5, amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size and number of loans for non-financial enterprises, financial enterprises, and households and non-profit institutions serving households (NPISHs), structured by quantitative category, currency, and economic activity of the counterparty;
3. (Previous item 6, amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size and number of loans for non-financial enterprises, financial enterprises, and households and NPISHs structured by initial maturity, currency, economic activity of the counterparty, purpose of use, and form of provision of the loans;
4. (Previous item 7, amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size and number of deposits of non-financial enterprises, financial enterprises, and households and NPISHs structured by quantitative category, currency, and economic activity of the counterparty;
5. (Previous item 8, amended – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size and number of deposits of non-financial enterprises, financial enterprises, and households and NPISHs structured by type of deposit, currency, and economic activity of the counterparty;
6. (New – State Gazette, No. 108 of 2024, effective from 1 October 2025) the size and number of loans to non-financial enterprises, financial enterprises, and households and NPISHs from the eurozone structured by currency, economic activity of the counterparty, and form of provision of the loans.

Art. 8. (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025.) The entities referred to in Art. 2, para. 1, items 1 and 3, report annually via statistical forms to the BNB:

1. (Amended – State Gazette, No. 21 of 2020) selected off-balance sheet indicators by their count; information on the number of branches in the country is presented according to the classification of territorial units for statistical purposes in Bulgaria;
2. selected indicators for the purposes of structural business statistics, based on audited accounting data from the income statement.

Art. 9. (1) (Amended – State Gazette, No. 108 of 2024, effective from 1 October 2025.) The entities referred to in Art. 2, para. 1, item 2, report monthly via statistical forms to the BNB:

1. (Amended – State Gazette, No. 21 of 2020) the size of balance sheet assets structured by initial maturity, currency, geographic area, and institutional sector of the counterparty for the following instruments: cash in hand, deposits, repurchase agreements, loans, debt securities, shares and other equity instruments, shares and units of money market funds, shares and units of investment funds, non-financial assets, and other assets;
2. (Supplemented – State Gazette, No. 21 of 2020) the size of balance sheet liabilities structured by initial maturity, currency, geographic area, and institutional sector of the counterparty for the following instruments: deposits, repurchase agreements, loans, issued debt securities, shares/units of MMFs, and other liabilities;
3. (Amended – State Gazette, No. 21 of 2020) the size of other assets and other liabilities structured by type, currency, geographic area, and institutional sector of the counterparty;
4. (Amended – State Gazette, No. 21 of 2020) the size of accrued interest by types of assets and liabilities structured by currency, geographic area, and institutional sector of the counterparty;
5. (Amended – State Gazette, No. 21 of 2020) reclassifications of balance sheet asset and liability instruments structured by initial maturity, currency, geographic area, and institutional sector of the counterparty;
6. (New – State Gazette, No. 21 of 2020) reclassifications of other assets and other liabilities structured by type, currency, geographic area, and institutional sector of the counterparty;
7. (New – State Gazette, No. 21 of 2020) reclassifications of accrued interest by types of assets and liabilities structured by currency, geographic area, and institutional sector of the counterparty;
8. (New – State Gazette, No. 21 of 2020) corrections in the value of balance sheet asset and liability instruments structured by initial maturity, currency, geographic area, and institutional sector of the counterparty;
9. (New – State Gazette, No. 21 of 2020) corrections in the value of other assets and other liabilities structured by type, currency, geographic area, and institutional sector of the counterparty.

(2) (Supplemented – State Gazette, No. 21 of 2020; amended – State Gazette, No. 108 of 2024, effective from 1 October 2025.) The entities referred to in Art. 2, para. 1, item 2, report quarterly via statistical forms to the BNB the size of selected balance sheet indicators from assets and liabilities in a detailed geographic structure by countries and for certain international institutions, as well as in a structure by initial maturity, currency, and institutional sector of the counterparty.

(3) (New – State Gazette, No. 21 of 2020; amended – State Gazette, No. 108 of 2024, effective from 1 October 2025.) The entities referred to in Art. 2, para. 1, item 2, report annually via statistical forms to the BNB selected off-balance sheet indicators by their count; information on the number of branches in the country is presented according to the classification of territorial units for statistical purposes in Bulgaria.

Section II

Interest Rate Statistics

Art. 10. (Amended – State Gazette, No. 21 of 2020.) (1) (Amended – State Gazette, No. 108 of 2024, effective from 1 January 2026.) For the purposes of interest rate statistics, the entities referred to in Art. 3 report monthly to the BNB statistical forms according to the residency of counterparties: for residents of the Republic of Bulgaria and for residents of the eurozone.

(2) The statistical reporting forms for residents of the Republic of Bulgaria include information on:

1. interest rates and volumes for new business on loans, other than overdrafts, for non-financial enterprises structured by period of initial interest rate fixation, initial maturity (including by renegotiated loans and loans for refinancing), quantitative category, and currency;
2. interest rates and volumes for new business on secured loans, other than overdrafts, for non-financial enterprises, structured by period of initial interest rate fixation, initial maturity, quantitative category, and currency;
3. interest rates and volumes for new business on consumer loans for households and NPISHs structured by period of initial interest rate fixation and currency (including by secured loans); interest rates and volumes for new business and annual percentage rate by initial maturity and currency (including by renegotiated loans and loans for refinancing); interest rates on balances by initial maturity and currency;
4. interest rates and volumes for new business on housing loans for households and NPISHs structured by period of initial interest rate fixation and currency (including by secured loans); interest rates and volumes for new business and annual percentage rate by initial maturity and currency (including by renegotiated loans and loans for refinancing); interest rates on balances by initial maturity and currency;
5. interest rates and volumes for new business on other loans for households and NPISHs (including to employers and self-employed) structured by period of initial interest rate fixation and currency (including by secured loans); interest rates and volumes for new business by initial maturity and currency (including by renegotiated loans and loans for refinancing); interest rates on balances by initial maturity and currency;
6. interest rates on balances on loans, other than overdrafts, for non-financial enterprises and for households and NPISHs structured by initial maturity, remaining maturity, term to next interest rate change, and currency;
7. interest rates on balances on overnight deposits, deposits agreed for use after notice (according to the notice period), overdrafts, and loans provided via credit cards for non-financial enterprises and for households and NPISHs structured by currency;
8. interest rates on new business and on balances, as well as volumes on new business on deposits with agreed maturity, repurchase agreements, and loan liabilities of non-financial enterprises and of households and NPISHs structured by initial maturity and currency;
9. interest rates and volumes for new business and on balances on time deposits of non-financial enterprises and of households and NPISHs structured by initial maturity and currency.

(3) The statistical reporting forms for residents of the eurozone have the same scope according to para. 2.

Section IIa

Statistics of the Money Market and Foreign Exchange Market in the Country

(New – State Gazette, No. 73 of 2018; amended – State Gazette, No. 113 of 2025, effective from 1 January 2026)