The BIS publishes its balance sheet as at 31 March every year in its Annual Report, which provides a comprehensive overview and analysis of the Bank's balance sheet and profit and loss account.
The BIS balance sheet continued to expand in 2006/07 to reach a financial year-end record at 31 March 2007 of SDR 270.9 billion, a substantial year-on-year increase of SDR 50.8 billion or 23%. Of this increase, SDR 1.0 billion was attributable to a higher market price of gold. On the other hand, if exchange rates had remained constant, the increase would have been SDR 1.7 billion greater.
Liabilities
On the liability side, the size of the BIS balance sheet is mainly driven by placements from customers (central banks, monetary authorities and international financial institutions) , which constitute the vast majority of total liabilities. On 31 March 2007, customer placements amounted to SDR 234.9 billion. This represents around 6% of world foreign currency reserves.
Assets
Most of the assets of the BIS consist of investments with top-quality commercial banks of international standing, as well as in government and quasi-government securities, and reverse repurchase agreements. The credit exposure is managed in a very conservative manner, with 99.7% of the Bank's credit exposure rated A– or higher as at 31 March 2007.
The Bank also owns 150 tonnes of fine gold, having disposed of 15 tonnes in the course of the last financial year.
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.
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