Key reports
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 functional and presentation currency of the Bank is the Special Drawing Right (SDR) as defined by the International Monetary Fund (IMF). The composition of the SDR is subject to periodic review. In the five-year period starting 1 August 2022, one SDR is equivalent to the sum of USD 0.57813, EUR 0.37379, RMB 1.0993, JPY 13.452 and GBP 0.08087.