Financial information

Financial statements

The financial statements are prepared in accordance with the Statutes and accounting policies of the Bank. 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.


Currency deposits, primarily from central banks, constitute the largest share of the Bank's liabilities. As at 31 March 2024, deposits amounted to SDR 346.1 billion.


Most of the assets held by the BIS consist of government and quasi-government securities plus investments with commercial banks of international standing (including reverse repurchase agreements).

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 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.

Bank budget policy

On an annual basis, Management prepares an overall business plan for the forthcoming financial year consistent with the strategic direction and financial framework agreed with the BIS Board of Directors. Corresponding resource requirements are assessed and plans prioritised to produce a draft budget for discussion with the Board. The agreement of the Board on the Bank's budget and related business plans is required before the start of each financial year.

The budget of the Bank comprises three key components:

  • The regular administrative budget, which covers the Bank's ongoing annual expenditure, and its direct contribution to support the secretariats of the FSB, the IAIS and IADI.
  • The regular capital budget, which covers annual expenditure on fixed assets (such as buildings, IT hardware and software).
  • Special budgets, which are occasionally established to support large multi-year change programmes and include both administrative and capital elements. Examples of this are the budgets for the Innovation BIS 2025 strategy and the Campus Development project, which are multi-year envelopes covering all costs related to the programme as well as targeted savings.

Details of the administrative and capital expenditures can be found in the annual financial statements.