Reporting guidelines and practices for the BIS international banking statistics

03 July 2019
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The Guidelines for reporting the BIS international banking statistics provide definitions and requirements for reporting locational and consolidated banking statistics. The consistency of reporting practices with the Guidelines varies across reporting countries, and key discrepancies are highlighted in countries' summaries of their banks' reporting practices.

Current guidelines

The July 2019 version of the Guidelines provides authorities in reporting countries with definitions and requirements for reporting the locational banking statistics and consolidated banking statistics to the BIS. They replace the March 2013 version of the reporting guidelines.

Compared with the March 2013 version, the main changes in the July 2019 guidelines are as follows. They incorporate the recommendations of the 2017 study group established by the BIS, as well as the clarifications and revisions proposed by the BIS in 2014. In addition, the allocation of counterparty countries to regions was discontinued, and a few reporting requirements were simplified. Furthermore, some details from other documents, in particular the data structure definitions, were integrated into the guidelines; cross-references to other statistical and prudential standards were expanded; and the guidelines were reorganised to improve their readability.

Section Table of contents
1 Introduction
2 LBS: definitions and coverage
3 LBS: specific reporting requirements
4 CBS: definitions and coverage
5 CBS: specific reporting requirements
6 Key differences between the LBS and the CBS
7 Technical requirements for submitting LBS and CBS to the BIS
8 Dissemination
9 References
Annex A Approaches to the perimeter of consolidation
Annex B Reporting of derivatives in the CBS
Annex C Examples of bank type and nationality
Annex D Examples of how to report different types of claim in the CBS
Annex E Frequently asked questions
Annex F Questions about LBS-reporting practices
Annex G Questions about CBS-reporting practices


Previous guidelines

The March 2013 version of the Guidelines incorporated the decisions of the Committee on the Global Financial System (CGFS) in January 2012 to collect new data in two stages over the 2012-14 period. 

Countries' reporting practices

The horizon over which reporting practices converge with these guidelines depends on the circumstances in each reporting country. To help users understand the comparability of data across reporting countries, the BIS compiles information about the reporting practices in each reporting country on an annual basis, based on input from reporting authorities.

Reporting practices Data file
 Locational statistics XLS (106 kb)
Consolidated statistics
Reporting institutions  
Locational statistics XLS (47 kb)