Financial statements

Last update 11 November 2014

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 222.5 billion at 31 March 2014, an increase of SDR 10.6 billion since its financial year end in March 2013.


The size of the BIS balance sheet is in normal circumstances driven by placements from customers. On 31 March 2014, customer placements (excluding repurchase agreements) amounted to SDR 191.8 billion, compared with SDR 183.7 billion at the previous financial year end in March 2013.

Around 94% of customer placements are denominated in currencies, with the remainder in gold. Currency deposits increased from SDR 166.2 billion at 31 March 2013 to SDR 180.5 billion at end-March 2014. The share of currency placements denominated in US dollars was 73%, whereas euro-denominated funds accounted for 13%. Gold deposits amounted to SDR 11.3 billion at 31 March 2014, a decrease of SDR 6.3 billion for the financial year.


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 111 tonnes of fine gold in its investment portfolio at 31 March 2014. 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.