Financial statements

Updated 22 November 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 252.1 billion at 30 September 2016.

Liabilities

The size of the BIS balance sheet is in normal circumstances driven by deposits from customers. On 30 September 2016, deposits (excluding repurchase agreements) amounted to SDR 213.6 billion. Around 95% of deposits are denominated in currencies, with the remainder in gold. Currency deposits were SDR 202.4 billion at 30 September 2016. The share of currency deposits denominated in US dollars was 71%, while euro-denominated deposits accounted for 17%. Gold deposits were SDR 11.2 billion at 30 September 2016.

Assets

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 103.2 tonnes of fine gold in its investment portfolio at 30 September 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.