Financial statements
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 semiannual financial statements as at 30 September each year.
The BIS balance sheet total was SDR 379 billion as at 31 March 2024.
Liabilities
Assets
Total assets as at 31 March 2024 comprised 36% government and other securities including treasury bills, 12% cash and cash equivalent balances (mainly at central banks), 30% reverse repurchase agreements (primarily with sovereign bonds as collateral), 11% loans and advances and other assets, and 8% gold and gold loans (the gold balance included 102 tonnes in the Bank's own investment portfolio).
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.