Guideline (EU) 2026/2169 amending Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions

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Document 32026O2169

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Guideline (EU) 2026/2169 of the European Central Bank of 15 September 2026 amending Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11) (ECB/2026/25)

ECB/2026/25

OJ L, 2026/2169, 1.10.2026, ELI: http://data.europa.eu/eli/guideline/2026/2169/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/guideline/2026/2169/oj

Language 1

Language 2

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Official Journal of the European Union

L series

2026/2169

1.10.2026

GUIDELINE (EU) 2026/2169 OF THE EUROPEAN CENTRAL BANK

of 15 September 2026

amending Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11) (ECB/2026/25)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

(1)

In order to fulfil its tasks under the Treaties, and in particular to supplement the existing euro area monetary aggregates and counterparts and euro area interest rates that are being used for economic, macroprudential and structural analysis, it is necessary that the European Central Bank (ECB) receives, from the National Central Banks (NCBs), statistical data falling within the scope of Regulation (EU) 2021/379 of the European Central Bank (ECB/2021/2) ( 1 ) and Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) ( 2 ) beyond those already received under Guideline (EU) 2021/830 of the European Central Bank (ECB/2021/11) ( 3 ) , including individual statistical data on balance sheet items and interest rates of the monetary financial institutions (MFIs) and non-MFI credit institutions. To ensure consistency within the legal framework of the Union, it is necessary to reflect recent regulatory developments regarding the classification of economic activities in European statistics as set out in Guideline (EU) 2021/830 (ECB/2021/11). Furthermore, to enhance coherence across datasets collected by the ECB, it is appropriate to align the terminology of that Guideline with the statistical classifications used in financial accounts and balance of payments.

(2)

Regulation (EU) 2021/379 (ECB/2021/2) specifies certain reporting requirements for the purposes of calculating the reserve bases of credit institutions in accordance with Regulation (EU) 2021/378 of the European Central Bank (ECB/2021/1) ( 4 ) which are excluded from the transmission of monthly statistical information from NCBs to the ECB under Guideline (EU) 2021/830 (ECB/2021/11). In order to have a comprehensive statistical picture of the balance sheet information of MFIs and non-MFI credit institutions, and to analyse its impact on the monetary aggregates in a timely manner, it is necessary for the ECB to also monitor statistical information relevant to the reserve base for those months that are not reference periods for reserve maintenance periods. It is therefore appropriate that NCBs transmit such statistical information, where available, to the ECB on a monthly basis.

(3)

The classification of economic activities for the purposes of European statistics, NACE (Nomenclature statistique des activités économiques dans la Communauté européenne), established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council ( 5 ) has been revised. This revision, NACE Rev. 2.1, has replaced the NACE Rev. 2 classification of economic activities in accordance with which NCBs were required to transmit to the ECB statistical information on loans to non-financial corporations (NFCs) granted by MFIs. It is therefore necessary to amend the reporting of this statistical information by NCBs to align with the new NACE classification system.

(4)

In order to facilitate the collection of statistical information on loans to NFCs in accordance with the NACE Rev. 2.1 classification of economic activities, such information may be derived from statistical information reported pursuant to Regulation (EU) 2016/867 of the European Central Bank (ECB/2016/13) ( 6 ) or from alternative sources that are available to the NCB. With the aim of ensuring that this statistical information is representative of the entire reporting population of each euro area Member State, it is necessary that the statistical information so derived should be grossed-up, by the relevant NCB or the ECB, in order to be consistent with the respective end of quarter statistical information on total MFI loans to NFCs.

(5)

The classification of the economic activities of institutional units in accordance with NACE Rev. 2.1 is being implemented by NCBs from the beginning of 2026. In order to allow time for these new classifications to be fully implemented, it is appropriate that the first transmission by NCBs to the ECB of statistical information on MFI loans to NFCs in accordance with the NACE Rev. 2.1 classification should take place by the end of October 2026 for reference periods up to the second quarter of 2026. Thereafter, the reporting of quarterly statistical information should take place on the first working day of the fourth month following the end of the quarter so that there is sufficient time, where relevant, to use statistical information reported pursuant to Regulation (EU) 2016/867 (ECB/2016/13) for this purpose.

(6)

To enhance the analytical usefulness of the new statistical information on MFI loans to NFCs in accordance with the NACE Rev. 2.1 classification, it is appropriate that the first transmission should also include back data from the first quarter of 2022. Where NCBs decide not to compile and transmit statistical information for periods prior to the beginning of 2026, it is necessary that the ECB estimates that statistical information instead.

(7)

The Eurosystem makes use of individual balance sheet items and interest rate statistics collected in accordance with Regulation (EU) 2021/379 (ECB/2021/2) and Regulation (EU) No 1072/2013 (ECB/2013/34) for monetary policy, financial stability and macroprudential policy purposes as well as for tasks related to the microprudential supervision of credit institutions in the euro area Member States. On 23 April 2026, the Governing Council decided to move the Integrated Reporting Framework (IReF) project from the investigation phase to the realisation phase. In order to improve the analytical value of individual balance sheet items and interest rate statistics, to contribute to the data quality management processes of other statistics, and to support preparations for IReF as the future source of granular data on the business of credit institutions and other deposit-taking corporations, it is necessary to increase the coverage of the reference reporting population for which individual information is reported to the ECB so as to include deposit-taking corporations other than credit institutions and also non-MFI credit institutions. It is also necessary to expand the individual information on MFIs and non-MFI credit institutions that is reported to the ECB with respect to instruments and sectors. In order to allow NCBs sufficient time to prepare and implement the necessary tools to comply with the new reporting requirements, it is appropriate that the transmission of the expanded individual balance sheet items and interest rate statistics applies from the reference period March 2027.

(8)

The identification of credit institutions and other deposit-taking corporations for which individual balance sheet items and interest rate statistics are to be transmitted to the ECB should be based on statistical information recorded by NCBs in the Register of Institutions and Affiliates Database (RIAD), established pursuant to Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) ( 7 ) . The increase in the number of institutions for which individual statistical information is to be transmitted means that the procedures to identify those institutions can be simplified and that it is no longer appropriate to maintain a list of ‘core institutions’. To ensure the efficient and timely identification of institutions for which individual balance sheet items and interest rate statistics are to be transmitted to the ECB, it is sufficient that NCBs record changes in RIAD of the set of institutions for which individual information are to be reported. Therefore, it is no longer deemed necessary for the Governing Council or Executive Board of the ECB to identify, on a case-by-case basis, the core institutions or grant permission to the NCBs to exclude from the obligation on reporting granular data on credit institutions that have total assets equal to or below the prescribed threshold.

(9)

To mitigate the reporting burden of reporting individual balance sheet items and interest rate statistics, it is appropriate that certain categories of MFIs should be excluded, including money market funds, credit unions, and tail institutions that only report on a quarterly basis. It is also appropriate that NCBs are able to decide not to report individual information for some MFI and non-MFI credit institutions that meet criteria relating to their balance sheet size or other reporting requirements that are applicable to those institutions. Where NCBs decide not to report statistical information for MFI or non-MFI credit institutions based on their balance sheet size, it is appropriate that they verify that the thresholds are not exceeded at least on an annual basis, in line with the frequency of verification for granting or withdrawing derogations for tail institutions under Article 9(10) of Regulation (EU) 2021/379 (ECB/2021/2).

(10)

In order to ensure coherence across statistics produced by the ECB, it is necessary to adjust the classification of intra-Eurosystem claims and liabilities relating to euro banknotes in circulation in the reporting of balance sheet statistical information. These claims should be classified as ‘loans’ and liabilities should be classified as ‘deposits’. It is therefore necessary to amend the Table 1 in Part 1 of Annex II to Guideline (EU) 2021/830 (ECB/2021/11) that is reported pursuant to Article 3 of that Guideline accordingly. To allow NCBs sufficient time to implement this adjustment to their reporting, it is appropriate that this reclassification should apply from the reference period December 2026.

(11)

Therefore, Guideline (EU) 2021/830 (ECB/2021/11) should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline (EU) 2021/830 (ECB/2021/11) is amended as follows:

(1)

Article 4 is amended as follows:

(a)

paragraph 1, point (a), is replaced by the following:

‘(a)

the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2) including deposit liabilities reported solely by credit institutions subject to reserve requirements. Those deposit liabilities may be reported on a best estimate basis where data are available for each month;’;

(b)

paragraph 3, point (a), is replaced by the following:

‘(a)

the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1, point (a), with the exception of deposit liabilities reported solely by credit institutions subject to reserve requirements;’;

(2)

Article 7 is amended as follows:

(a)

paragraph 1 is replaced by the following:

‘1. NCBs shall report to the ECB, on a best estimate basis, statistical information on end-quarter outstanding amounts of MFI loans to euro area non-financial corporations, broken down by economic activity of the non-financial corporation. That economic activity shall be reported according to the statistical classification of economic activities in the Union (NACE Rev. 2.1) ( *1 ) at the level of sections identified by alphabetical code. That statistical information shall be reported separately for loans to domestic and non-domestic euro area non-financial corporations.

( *1 ) As set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains ( OJ L 393, 30.12.2006, p. 1 , ELI: http://data.europa.eu/eli/reg/2006/1893/oj ).’;"

( ) As set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains ( OJ L 393, 30.12.2006, p. 1 , ELI: http://data.europa.eu/eli/reg/2006/1893/oj ).’;

(b)

the following paragraph 1a is inserted:

‘1a. NCBs shall derive the statistical information on MFI loans to be reported pursuant to paragraph 1 from one or both of the following:

(a)

the statistical information reported pursuant to Regulation (EU) 2016/867 (ECB/2016/13);

(b)

alternative data sources.

Where NCBs report statistical information based on alternative data sources, they shall monitor the consistency of that reported statistical information with estimates based on statistical information reported pursuant to Regulation (EU) 2016/867 (ECB/2016/13). NCBs shall provide the ECB with the results of this monitoring and explanations of differences upon request.’

;

(3)

Article 9 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2. NCBs shall report to the ECB the quarterly statistical information referred to in Articles 3 to 6 by close of business on the 28th working day following the end of the quarter to which the information relates, in accordance with Article 7(3) of Regulation (EU) 2021/379 (ECB/2021/2) and the reporting calendar referred to in Article 32 of this Guideline.’

;

(b)

the following paragraph 3 is added:

‘3. NCBs shall report to the ECB the quarterly statistical information referred to in Article 7 paragraph 1 by close of business on the first working day of the fourth month following the end of the quarter to which the information relates, and in accordance with the reporting calendar referred to in Article 32.’

;

(4)

the title of Section 4 is replaced by the following:

‘SECTION 4

INDIVIDUAL BALANCE SHEET ITEMS AND INTEREST RATES ’;

(5)

Article 15 is amended as follows:

(a)

the title is replaced by the following:

‘ Identification of reporting agents for which individual statistical information is to be reported ’;

(b)

paragraph 1 is replaced by the following:

‘1. NCBs shall report the statistical information set out in Article 16 for MFIs, except where any of the following apply:

(a)

the MFI is a money market fund;

(b)

the MFI is registered as a credit union by a national competent authority, and falls outside the scope of Directive 2013/36/EU of the European Parliament and of the Council ( *2 ) pursuant to Article 2(5) thereof;

(c)

the MFI is a tail institution that fulfils statistical reporting requirements only on a quarterly basis, in accordance with Part 6 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

(d)

the NCB decides not to report statistical information for the MFI pursuant to paragraph 1a.

Where an MFI reports statistical information on behalf of a group pursuant to Article 6(1) or (2) of Regulation (EU) 2021/379 (ECB/2021/2), NCBs shall report that statistical information to the ECB for the group.

( *2 ) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC ( OJ L 176, 27.6.2013, p. 338 , ELI: http://data.europa.eu/eli/dir/2013/36/oj ).’;"

( ) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC ( OJ L 176, 27.6.2013, p. 338 , ELI: http://data.europa.eu/eli/dir/2013/36/oj ).’;

(c)

the following paragraphs 1a, 1b and 1c are inserted:

‘1a. NCBs may decide not to report the statistical information set out in Article 16 for an MFI where any of the following apply:

(a)

the MFI is an electronic money institution;

(b)

the MFI is a credit institution that has total assets equal to or below EUR 100 million;

(c)

the MFI is a tail institution that is not a credit institution reporting statistical information pursuant to Regulation (EU) 2016/867 (ECB/2016/13).

NCBs shall record the MFIs for which they decide not to report in the Register of Institutions and Affiliates Database (RIAD) established pursuant to Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) ( *3 ) no later than the 10th working day after the reference period to which the statistical information relate.

1b. NCBs shall report the statistical information set out in Article 16 for non-MFI credit institutions, except where all of the following apply:

(a)

the non-MFI credit institution is a tail institution, or the outstanding amounts of its total assets do not exceed the threshold for tail institutions specified in Article 9(5), point (a), of Regulation (EU) 2021/379 (ECB/2021/2);

(b)

the NCB decides not to report statistical information for the non-MFI credit institution; and

(c)

the NCB has recorded the non-MFI credit institution for which it decides not to report in RIAD no later than the 10th working day after the reference period to which the statistical information relate.

1c. Where NCBs decide not to report statistical information set out in Article 16 for an MFI based on the threshold referred to in paragraph 1a, point (b), or for a non-MFI credit institution based on the threshold referred to in paragraph 1b, point (a), they shall verify that the thresholds referred to therein are not exceeded at least on an annual basis.

( *3 ) Guideline (EU) 2018/876 of the European Central Bank of 1 June 2018 on the Register of Institutions and Affiliates Data (ECB/2018/16) ( OJ L 154, 18.6.2018, p. 3 , ELI: http://data.europa.eu/eli/guideline/2018/876/oj ).’;"

( ) Guideline (EU) 2018/876 of the European Central Bank of 1 June 2018 on the Register of Institutions and Affiliates Data (ECB/2018/16) ( OJ L 154, 18.6.2018, p. 3 , ELI: http://data.europa.eu/eli/guideline/2018/876/oj ).’;

(d)

paragraphs 2 to 7 are deleted;

(6)

Article 16 is amended as follows:

(a)

the title is replaced by the following:

‘ Statistical information to be reported on individual MFI and non-MFI credit institution balance sheet items (IBSI) and on individual MFI interest rates (IMIR) ’;

(b)

paragraphs 1 and 2 are replaced by the following:

‘1. NCBs shall report to the ECB statistical information collected in accordance with Regulation (EU) 2021/379 (ECB/2021/2) on the following individual balance sheet items (IBSI) of the MFIs referred to in Article 15(1) and non-MFI credit institutions referred to in Article 15(1b):

(a)

the end-month outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline;

(b)

the end-quarter outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline.

Where NCBs collect the statistical information referred to in point (b) of the first subparagraph on a monthly basis, they may report to the ECB the end-month outstanding amounts for those items.

NCBs shall report to the ECB, on a best effort basis, the monthly statistical information on adjustments specified in Tables 1 and 2 in Annex IV to this Guideline relating to the balance sheet of the reporting agents referred to in Article 15(1) and 15(1b), in accordance with Annex I to this Guideline. Those adjustments shall comprise one or both of the following:

(a)

revaluation adjustments;

(b)

reclassification adjustments.

Where NCBs transmit exchange rate adjustments to the ECB for the purpose of deriving transactions in accordance with Section 4 of Part 2 of Annex I to this Guideline, they may include exchange rate adjustments in the reporting of adjustment series, on a voluntary basis.

For the purposes of this paragraph, NCBs may decide not to transmit zero or missing values to the ECB.’

;

(c)

the following paragraph 2a is inserted:

‘2a. NCBs shall report to the ECB, on a best effort basis, statistical information on transferred loans specified in Table 1a in Annex IV to this Guideline relating to the MFIs referred to in Article 15(1) as follows:

(a)

the monthly net loan transfers;

(b)

the end-month outstanding amounts of transferred loans.

For the purposes of this paragraph, NCBs may decide not to transmit zero or missing values to the ECB.’

;

(d)

paragraph 3 is replaced by the following:

‘3. NCBs shall report to the ECB the following individual MFI interest rate (IMIR) statistical information collected in accordance with Regulation (EU) No 1072/2013 (ECB/2013/34) from the MFIs referred to in Article 15(1) of this Guideline:

(a)

the monthly interest rates applied to outstanding amounts of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;

(b)

the monthly new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;

(c)

the monthly interest rates applied to new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;

(d)

the monthly volumes of renegotiated euro-denominated loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;

(e)

the monthly interest rates applied to volumes of renegotiated euro-denominated loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline.’

;

(e)

paragraph 4 is deleted;

(f)

paragraph 5 is replaced by the following:

‘5. NCBs shall provide explanations to the ECB, upon request and on a best effort basis, on mergers and acquisitions, other corporate reorganisations and loan transfers that took place during the reference month which impact the statistical information reported pursuant to this Article.’

;

(7)

in Article 17, paragraph 1 is replaced by the following:

‘1. NCBs shall report to the ECB the statistical information reported pursuant to Article 16(1), (2) and (2a) by close of business on the 15th working day following the reference period to which they relate, and in accordance with the reporting calendar referred to in Article 32. However, after informing the ECB, NCBs may report to the ECB the statistical information for MFIs that are tail institutions and for non-MFI credit institutions by close of business on the 19th working day following the reference period to which they relate, and in accordance with the reporting calendar referred to in Article 32.’

;

(8)

Article 18 is amended as follows:

(a)

paragraph 1 is replaced by the following:

‘1. Where NCBs revise statistical information in accordance with Article 10, they shall also, where relevant, revise the IBSI statistical information reported pursuant to Article 16(1), (2) and (2a).’

;

(b)

the following paragraph 1a is inserted:

‘1a. Where NCBs revise statistical information in accordance with Article 29, they shall also, where relevant, revise the IBSI statistical information reported pursuant to Article 16(1) and (2).’

;

(c)

paragraph 2 is deleted;

(9)

in Article 27(1), point (a) is amended as follows:

(a)

the first subparagraph is replaced by the following:

‘(a)

the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2) including, on a best estimate basis, where data are available, deposit liabilities reported solely by credit institutions subject to reserve requirements, and with the exception of the following:’;

(b)

point (i) is deleted;

(10)

in Article 27(3), point (a) is replaced by the following:

‘(a)

the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1, point (a), with the exception of those deposit liabilities specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2) to be reported solely by credit institutions subject to reserve requirements;’;

(11)

in Article 30, paragraph 3 is amended as follows:

(a)

in the first subparagraph, the following point (aa) is inserted:

‘(aa)

that the quarterly statistical information on MFI loans to non-financial corporations by economic activity reported pursuant to Article 7 is consistent with the corresponding end of month statistical information on loans to non-financial corporations reported pursuant to Article 4;’;

(b)

the second subparagraph is replaced by the following:

‘Where the statistical information referred to in points (a) and (aa) is not consistent across frequencies, NCBs shall, on a best effort basis, submit revisions of statistical information that is consistent across frequencies by means of estimation.’;

(c)

the following third subparagraph is added:

‘Where the statistical information referred to in point (aa) is not consistent across frequencies, including where NCBs submit the revisions as referred to in the second subparagraph, the ECB may apply grossing up methods to the statistical information reported by NCBs pursuant to Article 7 so that it is consistent with the end of quarter statistical information reported pursuant to Article 4.’;

(12)

The following Article 36a is inserted:

‘Article 36a

First reporting for certain reporting requirements introduced by Guideline (EU) 2026/2169 (ECB/2026/25)

First reporting for quarterly statistical information to be reported pursuant to Article 7(1) shall be done by 30 October 2026. That reporting shall include statistical information until the second quarter of 2026 and begin with statistical information for either of the following, whichever is later:

(a)

statistical information for the first quarter of 2022; or

(b)

statistical information for the quarter in which the Member State adopted the euro.

For the purposes of the first reporting as referred to in the first subparagraph, NCBs may request that the ECB compile, on behalf of the NCB, that statistical information for periods up to and including the fourth quarter of 2025. The ECB shall derive that statistical information from available statistical information reported pursuant to Regulation (EU) 2016/867 (ECB/2016/13).

First reporting for statistical information to be reported pursuant to Article 3(1), point (c), Article 3(2), point (c), and Article 3(3), point (c), specified in Table 1 in Part 1 of Annex II, shall be as follows:

(a)

NCBs shall report to the ECB the monthly statistical information by close of business on the 15th working day following the end of the month of December 2026, and in accordance with the reporting calendar referred to in Article 32;

(b)

NCBs shall report to the ECB the quarterly statistical information by close of business on the 28th working day following the end of the fourth quarter of 2026, and in accordance with the reporting calendar referred to in Article 32.

First reporting for statistical information to be reported pursuant to Article 16 shall begin with data for March 2027.’

;

(13)

Annex I to Guideline (EU) 2021/830 (ECB/2021/11) is amended in accordance with Annex I to this Guideline;

(14)

Table 1 in Part 1 of Annex II to Guideline (EU) 2021/830 (ECB/2021/11) is replaced by Annex II to this Guideline;

(15)

Part 5 of Annex II to Guideline (EU) 2021/830 (ECB/2021/11) is deleted;

(16)

Annex IV to Guideline (EU) 2021/830 (ECB/2021/11) is replaced by Annex III to this Guideline.

Article 2

Taking effect

This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.
NCBs shall comply with this Guideline from the date on which it takes effect, except for the following:

(a)

Article 1(14) from 1 January 2027;

(b)

Article 1(4) to (8), (13) and (16) from 1 April 2027.

Article 3

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 15 September 2026.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

( 1 ) Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) ( OJ L 73, 3.3.2021, p. 16 , ELI: http://data.europa.eu/eli/reg/2021/379/oj ).

( 2 ) Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34) ( OJ L 297, 7.11.2013, p. 51 , ELI: http://data.europa.eu/eli/reg/2013/1072/oj ).

( 3 ) Guideline (EU) 2021/830 of the European Central Bank of 26 March 2021 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11) ( OJ L 208, 11.6.2021, p. 1 , ELI: http://data.europa.eu/eli/guideline/2021/830/oj ).

( 4 ) Regulation (EU) 2021/378 of the European Central Bank of 22 January 2021 on the application of minimum reserve requirements (ECB/2021/1) ( OJ L 73, 3.3.2021, p. 1 , ELI: http://data.europa.eu/eli/reg/2021/378/oj ).

( 5 ) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains ( OJ L 393, 30.12.2006, p. 1 , ELI: http://data.europa.eu/eli/reg/2006/1893/oj ).

( 6 ) Regulation (EU) 2016/867 of the European Central Bank of 18 May 2016 on the collection of granular credit and credit risk data (ECB/2016/13) ( OJ L 144, 1.6.2016, p. 44 , ELI: http://data.europa.eu/eli/reg/2016/867/oj ).

( 7 ) Guideline (EU) 2018/876 of the European Central Bank of 1 June 2018 on the Register of Institutions and Affiliates Data (ECB/2018/16) ( OJ L 154, 18.6.2018, p. 3 , ELI: http://data.europa.eu/eli/guideline/2018/876/oj ).

ANNEX I

Section 2 in Part 3 of Annex I to Guideline (EU) 2021/830 (ECB/2021/11) is replaced by the following:

‘2. Individual balance sheet item (IBSI) statistics

In accordance with Article 16(2) and Article 16(2a), point (a), of this Guideline, NCBs report statistical information on adjustments covering revaluation and reclassification adjustments and net loan transfers on a best efforts basis.

In order to reduce the reporting burden, NCBs may apply a threshold approach when deriving the adjustment and net loan transfers series. In particular, where the absolute amount of the adjustment or net loan transfers series to be reported is below EUR 5 million, NCBs may instead report the amount as zero or as a missing value. This threshold is indicative and aims to help NCBs to decide whether to report an adjustment and net loans transfer value or not. Where the information is not readily available, for example where it is not directly reported to the NCB, the NCB may decide to apply a higher threshold for the calculation of the adjustment or net loan transfers series. Where the information is of a poor quality, the NCB may decide either to make estimates or to report a missing value.

In addition and in accordance with this Guideline, NCBs are only required to report adjustment and net loan transfers series for tail institutions to the extent that the statistical information is collected from those tail institutions in accordance with Regulation (EU) 2021/379 (ECB/2021/2). Where none of the statistical information required for reporting an adjustment or net loan transfers series is available from tail institutions, NCBs may report a missing value.’.

ANNEX II

‘ Table 1

Additional items to be reported for the balance sheet of central banks

( 1 )

BALANCE SHEET ITEMS

Total

Euro area

Rest of the world

Domestic

Euro area other than domestic

Non-MFIs

LIABILITIES

Currency in circulation

of which: Banknotes

Euro banknotes

M (†)

National denomination banknotes ( 2 )

M (†)

of which: Coins

Coins denominated in euro

M (†)

Coins in national denominations ( 2 )

M (†)

Deposits

of which: intra-Eurosystem liabilities on euro banknotes in circulation

9.1.e

Overnight deposits (euro)

9.1.x

Overnight deposits (foreign currencies)

MMFs shares/units

Debt securities issued

up to 1 year ( 3 )

Capital and reserves

Remaining liabilities

of which: transit items

of which: suspense items

of which: provisions representing liabilities against third parties

of which: net equity of households in pension funds reserves ( 4 )

Q (#)

of which: adjustment for accounting/statistical discrepancies ( 5 )

M (#)

Counterpart of SDRs

M (#)

ASSETS

Cash

Loans

of which: intra-Eurosystem claims on euro banknotes in circulation

of which: International reserves related deposits held with the ECB ( 6 )

Debt securities held

of which: interest accrued on debt securities held ( 7 )

Equity

Investment fund shares/units

Non-financial assets

Remaining assets

of which: transit items

of which: suspense items

of which: prepayment for insurance premiums and reserves for outstanding claims ( 8 )

Q (#)

of which: claims related to coins in circulation issued by central government

of which: interest accrued on debt securities held ( 7 )

Gold & gold receivables (only monetary gold)

M (#)

Receivables from IMF – drawing rights, SDRs, other

M (#)

( 1 ) Outstanding amounts to be reported for all items. Reclassfication and revaluation adjustments to be reported for cells marked (#). Reclassfication adjustments only to be reported for cells marked (†).

( 2 ) Banknotes and coins denominated in the former national currencies which remain outstanding after the adoption of the euro. Data to be reported for at least 12 months after the enlargement.

( 3 ) To be reported only if the phenomenon is applicable.

( 4 ) Provisions representing liabilities against third parties which are liabilities of MFIs with households in the form of technical provisions established to provide pensions for employees. This typically refers to employee pension funds that have not been externalised to an independent institution.

( 5 ) This item represents an adjustment, in net terms, made to balance the statistical balance sheet for discrepancies between the statistical and accounting valuations of reported assets and liabilities.

( 6 ) This item includes the NCBs’ euro-denominated claims equivalent to the transfer of foreign currency reserves from the NCBs to the ECB.

( 7 ) Accruals to be reported within debt securities held or in remaining assets in accordance with national practices.

( 8 ) The part of gross premiums paid by MFIs which is to be allocated to the following accounting period plus claims by MFIs that are not yet settled.’

ANNEX III

‘

ANNEX IV

Table 1

Individual balance sheet items (IBSI)

Outstanding amounts and adjustments (assets)

Table 1a

Individual balance sheet items (IBSI)

Transferred loans

Table 2

Individual balance sheet items (IBSI)

Outstanding amounts and adjustments (liabilities)

Table 3

Individual MFI interest rates (IMIR)

INSTRUMENT CATEGORIES FOR INTEREST RATES ON OUTSTANDING AMOUNTS

Sector

Type of instrument

Original maturity

Reporting obligation

Deposits in EUR

From households

With agreed maturity

Up to 2 years

AAR

Over 2 years

AAR

From non-financial corporations

With agreed maturity

Up to 2 years

AAR

Over 2 years

AAR

Loans in EUR

To households

For house purchase

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

For consumption and other purposes

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

To non-financial corporations

Total

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

INSTRUMENT CATEGORIES FOR INTEREST RATES ON NEW BUSINESS

Sector

Type of instrument

Original maturity, period of notice, initial period of interest rate fixation

Reporting obligation

Deposits in EUR

From households

Overnight ( *1 )

AAR

With agreed maturity

Up to 1 year maturity

AAR, amount

Over 1 and up to 2 years maturity

AAR, amount

Over 2 years maturity

AAR, amount

Redeemable at notice ( *1 )

Up to 3 months’ notice

AAR

Over 3 months’ notice

AAR

From non-financial corporations

Overnight ( *1 )

AAR

With agreed maturity

Up to 1 year maturity

AAR, amount

Over 1 and up to 2 years maturity

AAR, amount

Over 2 years maturity

AAR, amount

Repos

AAR, amount

Loans in EUR

To households

Revolving loans and overdrafts ( *1 )

AAR

Extended credit card credit ( *1 )

AAR

For consumption

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

For house purchases

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

For other purposes

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

To non-financial corporations

Revolving loans and overdrafts ( *1 )

AAR

Extended credit card credit ( *1 )

AAR

Loans up to an amount of EUR 0,25 million ( *2 )

Floating rate and up to 3 months period of initial rate fixation

AAR, amount

Over 3 months and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 3 year period of initial rate fixation

AAR, amount

Over 3 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

Loans over an amount of EUR 0,25 million and up to EUR 1 million ( *2 )

Floating rate and up to 3 months period of initial rate fixation

AAR, amount

Over 3 months and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 3 year period of initial rate fixation

AAR, amount

Over 3 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

Loans over an amount of EUR 1 million ( *2 )

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

( *1 ) For these indicators the business volumes are included in the reporting scheme for individual BSI.

( *2 ) Excluding revolving loans and overdrafts, convenience and extended credit card credit

INSTRUMENT CATEGORIES FOR INTEREST RATES ON RENEGOTIATIONS

Sector

Type of instrument

Original maturity, period of notice, initial period of interest rate fixation

Reporting obligation

Renegotiated loans ( *3 ) in EUR

to households

for consumption

AAR, amount

for house purchase

AAR, amount

for other purposes

AAR, amount

to non-financial corporations

AAR, amount

( *3 ) Excluding revolving loans and overdrafts, convenience and extended credit card credit.

’

ELI: http://data.europa.eu/eli/guideline/2026/2169/oj

ISSN 1977-0677 (electronic edition)

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Guideline (EU) 2026/2169 amending Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions

Lineage: In force