Financial statements

Updated 26 June 2016

The BIS publishes audited annual financial statements as at 31 March each year in its Annual Report, which provides a comprehensive overview and analysis of the Bank's balance sheet and profit and loss account, together with other financial, capital adequacy and risk management disclosures in line with international accounting frameworks. It also publishes unaudited semi-annual financial statements as at 30 September each year.

The BIS balance sheet was SDR 231.4 billion at 31 March 2016.


The size of the BIS balance sheet is in normal circumstances driven by deposits from customers. On 31 March 2016, deposits (excluding repurchase agreements) amounted to SDR 189.0 billion. Around 95% of deposits are denominated in currencies, with the remainder in gold. Currency deposits were SDR 178.8 billion at 31 March 2016. The share of currency deposits denominated in US dollars was 76%, while euro-denominated deposits accounted for 11%. Gold deposits were SDR 10.2 billion at 31 March 2016.


Most of the assets held by the BIS consist of government and quasi-government securities plus investments (including reverse repurchase agreements) with commercial banks of international standing. In addition, the Bank held 104 tonnes of fine gold in its investment portfolio at 31 March 2016. The Bank's credit exposure is managed in a conservative manner, with most of it rated no lower than A-.

Statement of Account

The Statement of Account gives a current overview of the Bank's assets, liabilities and equity. It is produced monthly, as required by Article 49 of the Bank's Statutes.