Financial information
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 482 billion as at 31 March 2026.
Liabilities and assets
Currency deposits, primarily from central banks, constitute the largest share of the Bank's liabilities. As at 31 March 2026, deposits amounted to SDR 428 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 2026 comprised 28% government and other securities including treasury bills, 22% cash and cash equivalent balances (mainly at central banks), 25% reverse repurchase agreements (primarily with sovereign bonds as collateral), 9% loans and advances and other assets, and 16% gold and gold loans (the gold balance included 102 tonnes in the Bank's own investment portfolio).
Financial statements
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 Financial Stability Board, the International Association of Insurance Supervisors and the International Association of Deposit Insurers.
- 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.
Details of the administrative and capital expenditures can be found in the annual financial statements.