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 291.1 billion at 31 March 2019.


Currency deposits, primarily from central banks, constitute the largest share of the Bank's liabilities. 

Currency deposit composition


Total assets as of 31 March 2019 comprised 33% government and other securities including treasury bills, 21% sight account balances (mainly at central banks), 22% reverse repurchase agreements (primarily with sovereign bonds as collateral), and 7% 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.

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