Financial statements

Last update 24 June 2013

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 amounted to SDR 212.0 billion at 31 March 2013, a decrease of SDR 43.7 billion since its financial year end in March 2012.


The size of the BIS balance sheet is in normal circumstances driven by placements from customers. On 31 March 2013, customer placements (excluding repurchase agreements) amounted to SDR 183.8 billion, compared with SDR 215.4 billion at the previous financial year end in March 2012.

Around 90% of customer placements are denominated in currencies, with the remainder in gold. Currency deposits decreased from SDR 195.8 billion at 31 March 2012 to SDR 166.2 billion at end-March 2013. The share of currency placements denominated in US dollars was 75%, whereas euro-denominated funds accounted for 8%. Gold deposits amounted to SDR 17.6 billion at 31 March 2013, a decrease of SDR 2.0 billion over the year.


The assets held by the BIS consist of government and quasi-government securities, reverse repurchase agreements and investments with highly rated commercial banks of international standing. In addition, the Bank owned 115 tonnes of fine gold at 31 March 2013. The Bank manages its credit exposure in a prudent manner, with more than 94% of the Bank's credit exposure rated A- or higher as at 31 March 2013.

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.