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 350 billion as at 31 March 2023.


Currency deposits, primarily from central banks, constitute the largest share of the Bank's liabilities. As at 31 March 2023, deposits amounted to SDR 308 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 2023 comprised 38% government and other securities including treasury bills, 20% cash and cash equivalent balances (mainly at central banks), 18% reverse repurchase agreements (primarily with sovereign bonds as collateral), 14% loans, 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.

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