Riksbank's Regulations (RBFS 2021:1) on Institutions' Integrated Reporting of International Bank Statistics (IRIS)

ISSN 0349-8344
Riksbankens författningssamling
RBFS 2021:1
Utkom från trycket
2021-12-29
Riksbankens föreskrifter (RBFS 2021:1) om instituts integrerade rapportering av internationell bankstatistik (IRIS); beslutade den 16 december 2021.
Riksbanken föreskriver följande med stöd av 6 kap. 9 § första stycket lagen (1988:1385) om Sveriges riksbank och beslutar följande allmänna råd.

Innehåll och syfte
1 § These regulations contain provisions regarding institutions' reporting of data on foreign and Swedish assets and liabilities.
According to Section 1 and Section 3(1) of the Act (2014:484) on a database for monitoring and supervision of financial markets, the data collected from institutions may be processed in the joint database for monitoring and supervision at the Swedish National Bureau of Statistics (SCB).

Allmänna råd (General Advice)
In the Riksbank Act, there are provisions on orders and fines for those who do not comply with the Riksbank's regulations on reporting obligations.
Further guidance on reporting according to these regulations is available in the document "Instructions for Integrated Reporting of International Bank Statistics (IRIS)" provided by the Riksbank.

Definitioner (Definitions)
2 § In these regulations, "institution" means

1. banks according to Chapter 1, Section 5(2) of the Act (2004:297)
   on banking and financing operations,
2. credit market companies according to Chapter 1, Section 5(4) of the Act on banking and financing operations,
3. securities companies that have permission according to Chapter 2, Section 1(3) and Sections 2(2) and 8 of the Act (2007:528) on securities markets, and
4. Swedish branches of such foreign companies that correspond to institutions according to 1, 2, or 3.

3 § In this regulation, "FFFS 2008:25" refers to the Financial Supervisory Authority's regulations and general advice on annual accounts in credit institutions and securities companies (FFFS 2008:25).

4 § In this regulation, "consolidated situation" refers to a consolidated situation according to Article 4.47 of Regulation (EU) No 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and securities firms (the Capital Requirements Regulation).

5 § In this regulation, "head office" refers to the Swedish part of the operations of a Swedish legal person and the operations conducted in Sweden via a branch for a foreign legal person.

6 § In this regulation, "foreign branches" refers to the branches of a Swedish legal person located abroad.

7 § In this regulation, the division between Swedish-owned and foreign-owned is based on which country has financial supervision over the ultimate parent company in the consolidated situation that an institution is part of. If an institution does not have an ultimate parent company subject to financial supervision, or if the institution does not have a parent company, the institution is defined as Swedish-owned.

Bestämmelser om rapporteringsskyldighet och rapportinnehåll (Provisions on Reporting Obligations and Report Content)

Rapporteringsskyldighet och rapporteringstidpunkter (Reporting Obligations and Reporting Times) 8 § An institution shall report IRIS LBS quarterly.
If the Riksbank assesses that the quality of the statistics is not at risk, the Riksbank may decide to exempt institutions from reporting when the combined contribution of the exempted institutions amounts to no more than 5 percent of the sum of foreign-owned head offices' assets and liabilities and Swedish-owned head offices' foreign-related assets and liabilities. The decision is made before each calendar year based on data from the second quarter.

9 § Swedish-owned institutions shall report IRIS CBS quarterly. If applicable, the report shall concern the institution's consolidated situation. Subsidiaries of an institution shall not submit a separate report but shall be consolidated in the institution's report. If the Riksbank assesses that the quality of the statistics is not at risk, the Riksbank may decide to exempt institutions from reporting when

1. the combined contribution of the exempted institutions and their Swedish subsidiaries that are institutions amounts to no more than 5 percent of Swedish-owned institutions' foreign-related assets, and
2. the total reported assets do not fall below 95 percent of Swedish-owned institutions', and if applicable, their consolidated situations', foreign assets.
   The decision is made before each calendar year based on data from the second quarter.

10 § When reporting according to Section 9, the data provider may exclude such subsidiaries and branches within the consolidated situation whose respective assets are less than 50 million Swedish kronor or the equivalent amount in foreign currency. Handling of intercompany transactions shall follow the consolidation applied.

11 § In mergers concerning one or more institutions that have previously reported, the institution that becomes the acquiring entity in the merger shall report. Even when an institution is split into several institutions, continued reporting may be relevant.

12 § The reports shall be submitted to the Riksbank no later than the last banking day in the month following the quarter to which the reporting relates.

Hur belopp ska anges i rapporten (How amounts shall be stated in the report) 13 § Reported data shall concern the position value at the end of the reporting period unless otherwise stated in these regulations.

14 § The amounts in the report shall be stated in Swedish kronor and the unit kronor.
An institution that uses foreign accounting currency according to Chapter 4, Section 6 of the Bookkeeping Act (1999:1078) shall convert assets and liabilities according to the provisions of Chapter 4, Section 6 of the Act (1995:1559) on annual accounts in credit institutions and securities companies. This means that the amounts shall as a rule be converted according to the exchange rate on the balance sheet date.

Rättning av lämnade uppgifter och verifiering (Correction of submitted data and verification) 15 § If incorrect or incomplete data has been submitted, the data provider shall, upon request by the Riksbank, provide corrections for up to two years back from the time of reporting. Allmänna råd (General Advice) If the data provider discovers previous errors in reports, it should contact the Riksbank to assess whether the data should be corrected retroactively.

16 § Upon the Riksbank's request, the data provider shall promptly verify and explain significant changes and deviating values in the report.

Kontaktuppgifter (Contact Details)
17 § The data provider shall provide information about one or more contact persons.
Allmänna råd (General Advice)
Contact details for the data provider shall be provided to the Riksbank. This can conveniently be done in connection with the submission of the report. During holidays and other absences, the data provider should inform the Riksbank about a substitute for the regular contact person.

Undantag från föreskrifterna (Exemptions from the regulations) 18 § The Riksbank may grant exemptions from these regulations if there are special reasons.

Gemensamma bestämmelser för rapportinnehåll (Common provisions for report content) Posternas innehåll (Content of items) 19 § For the items in the report, the Act (1995:1559) on annual accounts in credit institutions and securities companies and FFFS 2008:25 apply, unless otherwise stated in these regulations. However, the provisions in Chapter 3, Section 1(2) of the Act on annual accounts in credit institutions and securities companies and Chapter 3, Section 2 of FFFS 2008:25 regarding deviation from the balance sheet's layout format due to the nature and relative liquidity of the items shall not apply.

Rapportering av motpartssektor (Reporting of counterparty sector) 20 § In IRIS, the sector for counterparties shall be reported. By sector is meant the institutional sector classification according to Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA). Sector shall be stated for both Swedish and foreign counterparties, both within and outside the EU. The following counterparty sectors shall be stated in the report (for Swedish counterparties, sector codes according to SCB's INSEKT 2014 are stated within square brackets):
– Sector 121, Central bank [121000]
(defined according to ESA, points 2.72–2.74).
– Sector 122, Monetary financial institutions (MFI) except central bank and money market funds [122100 + 122200 + 122300 + 122400 + 122500 + 122900] (defined according to ESA, points 2.75–2.78).
– Sector 123, Money market funds [123000]
(defined according to ESA, points 2.79–2.81).
– Sector 124. Investment funds/collective investment undertakings except money market funds [124000] (defined according to ESA, points 2.82–2.85).
– Sector 125 Other financial intermediaries [125100 + 125200 + 125300+ 125400 + 125900] (defined according to ESA, points 2.95–2.97).
– Sector 126 Financial service auxiliaries [126100 + 126200] (defined according to ESA, point 2.63).
– Sector 127 Intra-group financial institutions and loan companies [127000] (defined according to ESA, points 2.98–2.99).
– Sector 128 Insurance companies [128100 + 128200 + 128300] (defined according to ESA, points 2.100–2.104).
– Sector 129 Pension funds [129100 + 129200 + 129300 + 129400] (defined according to ESA, points 2.105–2.110).
– Sector 11 Non-financial corporations [111000 + 112000 + 113000 + 114000] (defined according to ESA, points 2.45–2.54).
– Sector 13 General government [131110 + 131120 + 131130 + 131200 + 131311 + 131312 + 131313 + 131321 + 131322 + 131323 + 131400] (defined according to ESA, points 2.111–2.117).
– Sector 14 Households [141000 + 142000 + 143000 + 144100 + 144200 + 144300] (defined according to ESA, points 2.118–2.128).
– Sector 15 Non-profit institutions serving households [151000 + 152100 + 152200] (defined according to ESA, points 2.129–2.130).
Allmänna råd (General Advice)
By counterparty is meant, for example, the issuer of the security, the borrower for the loan, or the customer who made the deposit.
The Swedish implementation of ESA 2010 is called the Swedish National Bureau of Statistics' standard for institutional sector classification, INSEKT 2014. The standard is published on SCB's website and data providers can obtain information from SCB's business register as support for classifying Swedish counterparties. According to INSEKT 2014, among others, sole proprietorships and simple partnerships where the participants are not legal persons are counted as part of the household sector in Sweden. Partnerships, limited partnerships, and limited liability companies, on the other hand, are counted as part of the financial or non-financial corporate sector. The Riksbank publishes a list of which institutions in Sweden are monetary financial institutions. The European Central Bank publishes lists of monetary financial institutions, investment funds, collective investment undertakings, and securitization special purpose entities based within the euro area and other EU countries. More detailed descriptions of the sectors are found in "Instructions for Integrated Reporting of International Bank Statistics (IRIS)".

Motpartsland (Counterparty country)
21 § In IRIS, data on counterparty country shall be reported according to one of the following alternatives:

1. International organizations shall be distinguished and reported with their own country code. This also applies to the European Central Bank (ECB) and the Bank for International Settlements (BIS).
2. For legal persons, the counterparty country shall be stated as the country where they have unlimited tax liability. This is not affected by whether the legal person is wholly or partially exempt from tax liability, as may be the case for the state, municipalities, and certain foundations.
3. Branches shall be reported as belonging to the host country, that is, the counterparty country is the country where the branch is established.
4. For securities funds and alternative investment funds, the fund's, not the fund manager's, country of registration shall be stated as the counterparty country.
5. Households' counterparty country shall be stated as the country where they have their main place of rest or equivalent daily rest for at least one year.
   Allmänna råd (General Advice)
   Households are counted as Swedish for natural persons who are registered in the population register in Sweden, while natural persons who are not registered in the population register in Sweden are considered to have their domicile in another country, regardless of citizenship.

Valuta (Currency)
22 § Currency shall be reported as the issuing currency for the financial asset or liability. Currency does not refer to the reporting currency, which is Swedish kronor.

IRIS LBS (Sverigebaserade institut), rapportens utformning och innehåll (IRIS LBS (Sweden-based institutions), the report's format and content) 23 § The report shall contain data on the institution's financial assets and liabilities with both foreign countries and Sweden according to Annexes 1 and 3. The report shall concern the head office. Assets and liabilities booked by foreign branches shall therefore be excluded, while intercompany transactions between the head office and foreign branches shall be included.

Kassa (Cash)
24 § Cash refers to both physical banknotes and coins, and state digital money, so-called Central bank digital currencies (CBDC).
Cash shall only be reported with central banks as the counterparty sector.
Cash in euros is reported with the ECB as the counterparty country and not Germany.

Utlåning (Lending)
25 § Lending shall be reported according to Section 2(2), and Sections 4 and 5 of Annex 1 to FFFS 2008:25, with the exception that lending shall be valued at nominal value before deduction for provisions for doubtful loans and country risks, and that lending and borrowing shall be reported gross, that is, lending and borrowing with the same counterparty may not be netted. Allmänna råd (General Advice) Only loans to households are reported under lending in IRIS LBS. For loans to other sectors, reporting to the Riksbank's credit database (KRITA) is used.

Derivat (tillgångssidan) (Derivatives (asset side)) 26 § Derivatives on the asset side shall be reported according to Section 13(1) of Annex 1 to FFFS 2008:25 if derivatives have a positive market value on the reporting date, with the exception that derivatives may not be reported together with underlying instruments and that derivatives on the asset and liability sides may not be netted, even if there is a legal right of set-off. The currency distribution of derivative instruments with components in different currencies shall be made according to the part of the contract that has the largest gross value.

Övriga finansiella tillgångar exkl. derivat (Other financial assets excl. derivatives) 27 § Other financial assets excl. derivatives shall be reported according to Sections 13(2) and (3) and Section 14 of Annex 1 to FFFS 2008:25, with the exception that accrued interest shall be separately reported per instrument. Allmänna råd (General Advice) Other financial assets excl. derivatives consist among other things of fund liquidity claims, prepaid expenses, and other accrued income than accrued interest on loans and securities. Holdings of interest-bearing securities or shares and units are not reported under other financial assets in IRIS LBS because these are obtained from reporting of holdings of securities (VINN).

Inlåning (Borrowing)
28 § Borrowing shall be reported according to Sections 15 and 16 of Annex 1 to FFFS 2008:25, with the exception that borrowing shall be valued at nominal value, lending and borrowing shall be reported gross, and subordinated liabilities in the form of loans shall be reported as borrowing. Allmänna råd (General Advice) Account-based deposits and borrowing that takes place without issuing negotiable securities are reported as borrowing. The gross reporting of lending and borrowing also applies to repurchase agreements (repos), that is, a repo and a reverse repo are not netted.

Derivat (skuldsidan) (Derivatives (liability side)) 29 § Derivatives on the liability side shall be reported according to Section 18(1) of Annex 1 to FFFS 2008:25 if derivatives have a negative market value on the reporting date, with the exception that derivatives may not be reported together with underlying instruments and that derivatives on the asset and liability sides may not be netted, even if there is a legal right of set-off. The currency distribution of derivative instruments with components in different currencies shall be made according to the part of the contract that has the largest gross value.

Övriga finansiella skulder exkl. derivat (Other financial liabilities excl. derivatives) 30 § Other financial liabilities excl. derivatives shall be reported according to Sections 18(2) and (3), and Section 19 of Annex 1 to FFFS 2008:25, with the exception that accrued interest shall be separately reported per instrument and that short positions shall not be reported under other financial liabilities excl. derivatives. Equity shall not be reported under other financial liabilities excl. derivatives. Allmänna råd (General Advice) Other financial liabilities consist among other things of fund liquidity liabilities, prepaid income, and other accrued costs than accrued interest on issued securities. Issued interest-bearing securities and short positions are not included because these are obtained from the Swedish Securities Database (SVDB) and statistics on securities holdings (VINN) respectively.

Enhet inom gruppen (Entities within the group) 31 § Entities within the group shall be reported based on which relation the institution's head office has to the counterparty.
Companies that are fully consolidated in the same consolidated situation as the institution shall be reported as entities within the group, as well as companies that are consolidated using the proportional consolidation method (proportional consolidation). Associates that are taken up with the equity method shall be reported as not entities within the group. Also claims and liabilities against foreign branches shall be specified under entities within the group. For a branch in Sweden, positions against the foreign legal person shall be reported as head office in the legal entity.

IRIS CBS (Svenskägda institut och grupper), rapportens utformning och innehåll (IRIS CBS (Swedish-owned institutions and groups), the report's format and content) 32 § Reported data shall concern the institution and, if applicable, its consolidated situation. The data shall be reported consolidated between companies within a consolidated situation. The report shall contain data on financial assets and liabilities with both foreign countries and Sweden according to Annexes 2 and 4. A joint report shall be submitted for all companies in a consolidated situation. Allmänna råd (General Advice) In the report, there is no specification of individual subsidiaries or branches, but rather a country distribution showing where the entities that book the instruments are located. The reporting is done on a consolidated basis, which means that claims and liabilities between companies within a consolidated situation are eliminated, as well as claims and liabilities with own branches.

Enhetens hemvist (Entity's domicile)
33 § The entity's domicile shall be reported as the country where the head office, branch, or subsidiary that books the instrument is domiciled. Instruments booked by a branch shall be reported under the country where the branch is registered and not under the legal person's country. This applies to both instruments taken up on the balance sheet and instruments off the balance sheet to the extent they are included in the report.

Kassa (Cash)
34 § Cash refers to both physical banknotes and coins, and state digital money, so-called Central bank digital currencies (CBDC).
Cash shall only be reported with central banks as the counterparty sector.
Cash in euros is reported with the ECB as the counterparty country and not Germany.

Utlåning (Lending)
35 § Lending shall be reported according to Section 2(2), and Sections 4 and 5 of Annex 1 to FFFS 2008:25, with the exception that lending shall be valued at nominal value before deduction for provisions for doubtful loans and country risks. Reverse repurchase agreements (reverse repos) are included in lending. Lending and borrowing shall be reported in CBS with regard to legally binding netting agreements that may be applied according to the accounting standard used. Allmänna råd (General Advice) The handling of netting between assets and liabilities differs between IRIS CBS and LBS. Lending and borrowing in LBS are reported gross, that is, without netting, while lending and borrowing in CBS are reported net, that is, after netting.

Räntebärande värdepapper (Interest-bearing securities) 36 § Holdings of interest-bearing securities shall be reported according to Sections 3 and 6 of Annex 1 to FFFS 2008:25.
Short positions shall not be included in interest-bearing securities but shall be reported in CBS under liabilities. Valuation shall, as far as possible, be at fair value.

Andelar och övriga finansiella tillgångar exkl. derivat (Shares and other financial assets excl. derivatives) 37 § Shares and other financial assets excl. derivatives shall be reported according to Sections 7–9, Section 13(2) and (3), and Section 14 of Annex 1 to FFFS 2008:25, with the exception that accrued interest shall be separately reported under each instrument. Assets shall be reported with regard to legally binding netting agreements that may be applied according to the accounting standard used. Valuation shall, as far as possible, be at fair value. Allmänna råd (General Advice) The handling of netting between assets and liabilities differs between IRIS CBS and LBS. Amounts in LBS are reported gross, that is, without netting, while amounts in CBS are reported net, that is, after netting.

Inlåning (Borrowing)
38 § Borrowing shall be reported according to Sections 15 and 16 of Annex 1 to FFFS 2008:25, with the exception that borrowing shall be valued at nominal value and that subordinated liabilities in the form of loans shall be reported as borrowing. Repurchase agreements (repos) shall be included in borrowing. Lending and borrowing shall be reported in CBS with regard to legally binding netting agreements that may be applied according to the accounting standard used. Issued negotiable interest-bearing securities may not be reported under borrowing. Allmänna råd (General Advice) The handling of netting between assets and liabilities differs between IRIS CBS and LBS. Lending and borrowing in LBS are reported gross, that is, without netting, while lending and borrowing in CBS are reported net, that is, after netting.

Räntebärande värdepapper (utgivna) (Interest-bearing securities (issued)) 39 § Issued interest-bearing securities shall be reported according to Section 17 of Annex 1 to FFFS 2008:25 and subordinated loans shall be reported according to Section 21 of Annex 1 to FFFS 2008:25, with the exception that accrued interest on issued interest-bearing securities and subordinated loans shall be separately reported under issued interest-bearing securities. Valuation shall, as far as possible, be at fair value. Allmänna råd (General Advice) In cases where there is no information on the holder's domicile, the country distribution should be based on where the security was issued.

Övriga finansiella skulder exkl. derivat (Other financial liabilities excl. derivatives) 40 § Other financial liabilities excl. derivatives shall be reported according to Sections 18(2) and (3), and Sections 19 and 21 of Annex 1 to FFFS 2008:25, with the exception that accrued interest is separately reported under each instrument, subordinated liabilities in the form of loans shall be reported under borrowing, and subordinated liabilities in the form of subordinated loans shall be reported under issued interest-bearing securities. Valuation shall, as far as possible, be at fair value. Allmänna råd (General Advice) Other financial liabilities excl. derivatives refer among other things to fund liquidity liabilities, short positions, accrued costs, and prepaid income and other financial liabilities. Borrowing, issued interest-bearing securities, and equity are not included in other financial liabilities excl. derivatives.

Återstående löptid (Remaining maturity)
41 § Remaining maturity shall be reported as the time from the date the report concerns to the end of the contractual maturity, usually the date when the credit or another instrument shall be repaid.
For interest-bearing securities, remaining maturity is the time from the date the report concerns to the date when the security matures.
Shares and other assets that do not have a fixed maturity shall be reported on undistributed remaining maturity.
Allmänna råd (General Advice)
Remaining maturity shall not be confused with the interest fixation period used as maturity for lending in the MFI report. The end of the maturity refers to the maturity date that is current at the time of reporting; if the instrument is redeemed early or the maturity changes, the maturity date also changes.

RBFS 2021:1
Risk Transfer

43 § The sector and country of the security provider shall be reported for the counterparty that is ultimately responsible for fulfilling the contract if the actual counterparty becomes insolvent and a risk transfer has occurred. The criterion for risk transfer follows the Basel Committee on Banking Supervision's definitions of risk transfer for risk-weighted exposures in The Basel Framework, unless otherwise stated in these regulations.

Amounts for risk transfer shall be valued at nominal value (for credit derivatives notional value), except when the nominal value exceeds the book value of the claim, in which case the book value shall be used. Amounts for risk transfer shall include accrued interest.

For claims against branches, the legal entity to which the branch belongs shall always be regarded as the security provider.

The parent company shall only be regarded as a security provider for claims to subsidiaries if there is an explicit undertaking that the parent company cannot unilaterally withdraw.

Credit derivatives shall only be regarded as risk transfer if they provide protection equivalent to explicit guarantees. Credit derivatives for instruments in the trading book shall not be regarded as risk transfer.

Collateral shall be regarded as risk transfer to the extent that it can be taken over and liquidated within a reasonable time if the counterparty becomes insolvent and the credit risk of the counterparty and the collateral are not closely linked.

For collateral in the form of securities, the issuer of the security shall be regarded as the security provider.

In reverse repurchase agreements (reverse repos), the issuer of the security purchased with the repurchase agreement shall be regarded as the security provider.

Netting of assets and liabilities shall not be reported as risk transfer.

In the case of multiple guarantors or collateral, the security provider shall be determined based on the guarantee or collateral with the lowest credit risk.

The sector and country of the security provider and the amount for risk transfer shall only be reported in cases where risk is transferred between different countries. The sector and country of the security provider and the amount for risk transfer shall not be reported in cases where risk is transferred between different sectors within the same country.

RBFS 2021:1
Derivatives (Assets)

44 § Derivatives (assets) with positive market values shall be reported. Credit derivatives that are not recorded in the trading book and are used to hedge claims and thus constitute part of risk transfer shall not be included in the derivatives item. Valuation of derivatives shall be at fair value.

Derivatives (assets) shall be reported taking into account legally binding netting agreements that may be applied according to the accounting standard used.

General Advice

The handling of netting between assets and liabilities differs between IRIS CBS and LBS. Derivatives in LBS are reported gross, i.e., without netting, while derivatives in CBS are reported net, i.e., after netting.

Issued Guarantees

45 § Issued guarantees shall be reported as the potential liabilities that may arise when the institution or its consolidated situation provides guarantees regarding a third party's claims on a customer. Guarantees also include off-balance sheet amounts.

Issued guarantees and purchased guarantees shall be reported net if they have the same counterparty, the same underlying company, and there are legally binding netting agreements. Otherwise, issued guarantees shall be reported gross.

Issued guarantees shall be valued at nominal value (for credit derivatives notional amount) after deduction of cash collateral.

General Advice

Examples of issued guarantees include opened and issued letters of credit and issued credit derivatives where the institution or its consolidated situation offers the buyer of the derivative protection.

Credit Commitments

46 § Credit commitments shall be reported for binding commitments to issue loans or purchase any type of debt instrument from a customer. Credit commitments shall be reported regarding the unused amount at nominal value, i.e., outstanding loans or purchased debt instruments shall not be reported as credit commitments.

Credit commitments refer to off-balance sheet amounts.

General Advice

Examples of credit commitments include commitments to provide loans, lease financing, and overdraft facilities, as well as commitments to purchase issued securities.

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1. These regulations and general advice enter into force on 1 February 2022.
2. The reporting according to these regulations is introduced in two steps.
   a) Institutions that are required to report IRIS LBS and IRIS CBS according to Sections 8 and 9 shall apply these regulations for the reports concerning the second quarter of 2022 (phased-in reporting). With the exception of Section 12, however, these reports shall be submitted to the Riksbank no later than 30 September 2022. b) The provisions of these regulations shall thereafter apply to the reports concerning the first quarter of 2023 and later.

RBFS 2021:1
Appendix 1 Attribute List IRIS LBS

Attribute Name Swedish (English)	Description	Type
Reporting agent identifier	The institution to which the report refers. IRIS LBS is reported for the head office, i.e., excluding foreign branches but including intermediaries between the head office and foreign branches.	Free text
Reference period	The date to which the report refers.	Date
Framework	The report in question.	List
File created	The date the report was created. Used to distinguish between multiple reported versions for the same period, e.g., in revisions.	Date and time
Type of accounting item	Asset or liability.	List
Type of instrument	Financial instrument.	List
Currency denomination	Currency of the financial instrument (not the reporting currency, which is Swedish kronor). Based on ISO 4217 but with some exceptions.	List
Institutional sector of the counterparty	The counterparty's sector divided into Central Bank (S121), Monetary Financial Institutions (MFI) accepting deposits (S122), Money Market Funds (S123), Investment Funds (S124), Other Financial Intermediaries (S125), Financial Service Companies (S126), Intra-group Financial Institutions (S127), Insurance Companies (S128), Pension Funds (S129), General Government (S13), Non-financial Corporations (S11), Households (S14), and Non-profit Institutions Serving Households (S15). A breakdown is also available for cases where a counterparty's sector is unknown. Except for international organizations, this is expected to be reported only in exceptional cases.	List
Country of residence of the counterparty	The counterparty's country of residence. Based on ISO 3166-1 alpha-2 but with additions for, among others, international organizations.	List
Entity within the group	The relationship between the institution's head office and the counterparty.	List
Amount	Outstanding amount according to prescribed valuation. Excluding accrued interest.	Numeric
Accrued interest	Accrued interest.	Numeric

RBFS 2021:1
Appendix 2 Attribute List IRIS CBS

Attribute Name Swedish (English)	Description	Type
Reporting agent identifier	The institution submitting the report for the legal person or, where applicable, for a consolidated situation.	Free text
Reference period	The date to which the report refers.	Date
Framework	The report in question.	List
File created	The date the report was created. Used to distinguish between multiple reported versions for the same period, e.g., in revisions.	Date and time
Country of residence of the unit	The country where the head office, subsidiary, or branch that records the instrument is located. Based on ISO 3166-1 alpha-2.	List
Type of accounting item	Asset, liability, or off-balance sheet.	List
Type of instrument	Type of financial instrument.	List
Residual maturity	Classification of the remaining contractual maturity of the contract.	List
Currency denomination	Currency of the financial instrument (not the reporting currency, which is Swedish kronor). Based on ISO 4217 but with some deviations.	List
Institutional sector of the counterparty	The counterparty's sector divided into Central Bank (S121), Monetary Financial Institutions (MFI) accepting deposits (S122), Money Market Funds (S123), Investment Funds (S124), Other Financial Intermediaries (S125), Financial Service Companies (S126), Intra-group Financial Institutions (S127), Insurance Companies (S128), Pension Funds (S129), General Government (S13), Non-financial Corporations (S11), Households (S14), and Non-profit Institutions Serving Households (S15). A breakdown is also available for cases where a counterparty's sector is unknown. However, this is expected to be reported only in exceptional cases.	List
Country of residence of the counterparty	The counterparty's country of residence. Based on ISO 3166-1 alpha-2 but with additions for, among others, international organizations. In cases where a specific international organization cannot be specified, there is a value for undistributed international organizations.	List
Amount	Outstanding amount according to prescribed valuation excluding accrued interest.	Numeric
Accrued interest	Accrued interest.	Numeric
Institutional sector of the protection provider	For breakdown by where the risk is located, the sector of the guarantor or the entity providing collateral with the same sector breakdown as for the counterparty sector. Reported only in case of risk transfer between different countries.	List
Country of residence of the protection provider	For breakdown by where the risk is located, the country of residence of the guarantor or the entity providing collateral. Based on ISO 3166-1 alpha-2 but with additions for, among others, international organizations.	List
Protection allocated value for prudential purposes	For breakdown by where the risk is located, the amount for which the risk has been transferred, including accrued interest.	Amount

RBFS 2021:1
Appendix 3 Schematic Description of Content in IRIS LBS

× [Counterparty Country] × [Currency] × [Entity within the group]

Counterparty Sector
Central Bank (S121)
Households (S14)
× [S122, S123, S124, S125, S126, S127, S128, S129, S13, S11, S15, Undistributed]

Financial Assets
Cash [B] × [U]
Lending [B] × [U]
Derivatives [B] [B] [B]
Other financial assets excl. derivatives [B] × [U] [B] × [U] [B] × [U]

Financial Liabilities
Deposits [B] × [U] [B] × [U] [B] × [U]
Derivatives [B] [B] [B]
Other financial liabilities excl. derivatives [B] × [U] [B] × [U] [B] × [U]

B = Amount excl. accrued interest
U = Accrued interest

RBFS 2021:1
Appendix 4 Schematic Description of Content in IRIS CBS

× [Counterparty Country] × [Currency] × [Unit's Country of Residence]

All Sectors and Maturities
× [<= 1 year, > 1 year <= 2 years, > 2 years, Undistributed]

Counterparty Sector
× [S121, S122, S123, S124, S125, S126, S127, S128, S129, S13, S11, S14, S15, Undistributed]

Financial Assets
Cash [B] × [U]
Lending [B] × [U] [B] × [U] × [R] × [Collateral Sector] × [Collateral Country] Interest-bearing securities (holdings) [B] × [U] [B] × [U] × [R] × [Collateral Sector] × [Collateral Country] Shares and other financial assets excl. derivatives [B] [B] × [R] × [Collateral Sector] × [Collateral Country] Derivatives (assets) [B] × [R] × [Collateral Country]

Financial Liabilities
Deposits [B] × [U]
Interest-bearing securities (issued) [B] × [U] Other financial liabilities excl. derivatives [B] × [U]

Off-balance sheet
Issued guarantees [B] × [R] × [Collateral Country] Credit commitments [B] × [R] × [Collateral Country]

B = Amount excl. accrued interest
U = Accrued interest
R = Amount for risk transfer incl. accrued interest Collateral Country = Country of residence of the security provider Collateral Sector = Institutional sector of the security provider