Statistical information to be reported on individual MFI balance sheet items and interest rates (IBSI and IMIR)
1. NCBs shall report to the ECB statistical information collected in accordance with Regulation (EU) 2021/379 (ECB/2021/2) on the following individual balance sheet items (IBSI) of the credit institutions referred to in Article 15(1):
(a) the end-month outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline;
(b) the end-quarter outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline;
Where NCBs collect the statistical information referred to in point (b) of the first subparagraph on a monthly basis, they may instead report to the ECB the end-month outstanding amounts for those items.
2. NCBs shall report to the ECB the monthly ‘ancillary series’ specified in Tables 1 and 2 in Annex IV to this Guideline relating to the balance sheet of the credit institutions referred to in Article 15(1), in accordance with Annex I to this Guideline. Those ancillary series shall comprise one or both of the following:
(a) revaluation and reclassification adjustments;
(b) loan transfers.
3. NCBs shall report to the ECB the following individual MFI interest rate (IMIR) statistical information collected in accordance with Regulation (EU) No 1072/2013 (ECB/2013/34) from the core institutions referred to in Article 15(4):
(a) the monthly interest rates applied to outstanding amounts of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;
(b) the monthly new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;
(c) the monthly interest rates applied to new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline.
4. Where statistical information are reported for groups of credit institutions referred to in Article 15(1), NCBs shall apply the following:
(a) the outstanding amounts reported by NCBs pursuant to paragraph 1 shall be calculated as the sum of the outstanding amounts of the individual members of the group;
(b) the ancillary series reported by NCBs pursuant to paragraph 2 shall be calculated as the sum of the ancillary series of the individual members of the group;
(c) the interest rates reported by NCBs pursuant to paragraph 3 shall be calculated as weighted averages, whereas the group volume is calculated as the sum of the individual volumes. If the NCB collects the information on the group on an institution-by-institution basis, the interest rate averages shall only cover the institutions which are included in the national MIR sample and shall not be subject to derogation; the same approach applies to the group volumes.
5. NCBs shall provide explanations to the ECB, upon request and on a best effort basis, on mergers and acquisitions, other corporate reorganisations and loan transfers that took place during the reference month which impact the statistical information of core institutions reported pursuant to this Article.
6. The ECB may use and share within the Eurosystem the explanations provided pursuant to paragraph 5 in order to support the analysis of data having due regard to the applicable confidentiality regime.
Article 17
Timeliness
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