Guideline (EU) 2021/831 of the European Central Bank of 26 March 2021 on statisti... (32021O0831) 
                
                
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Guideline (EU) 2021/831 of the European Central Bank of 26 March 2021 on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12)
- GUIDELINE (EU) 2021/831 OF THE EUROPEAN CENTRAL BANK
 - of 26 March 2021
 - on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12)
 - SECTION 1
 - SUBJECT MATTER AND SCOPE
 - Article 1
 - Subject matter and scope
 - Article 2
 - Definitions
 - SECTION 2
 - INVESTMENT FUNDS (IFs)
 - Article 3
 - Statistical information to be reported on assets and liabilities held and issued by IFs
 - Article 4
 - Timeliness
 - Article 5
 - Aggregation, estimation and valuation of statistical information on assets and liabilities held and issued by IFs
 - SECTION 3
 - INSURANCE CORPORATIONS (ICs)
 - Article 6
 - Statistical information to be reported on ICs
 - Article 7
 - Timeliness
 - Article 8
 - Aggregation, estimation and valuation of statistical information on assets and liabilities held and issued by ICs
 - SECTION 4
 - PENSION FUNDS (PFs)
 - Article 9
 - Statistical information to be reported on PFs
 - Article 10
 - Timeliness
 - Article 11
 - Aggregation, estimation and valuation of information on assets and liabilities held and issued by PFs
 - SECTION 5
 - FINANCIAL VEHICLE CORPORATIONS ENGAGED IN SECURITISATION TRANSACTIONS (FVCs)
 - Article 12
 - Statistical information to be reported on assets and liabilities held and issued by FVCs
 - Article 13
 - Grossing up and quality standards
 - Article 14
 - Timeliness
 - SECTION 6
 - OTHER FINANCIAL INTERMEDIARIES EXCEPT INSURANCE CORPORATIONS AND PENSIONS FUNDS (OFIs)
 - Article 15
 - Statistical information to be reported on assets and liabilities held and issued by OFIs
 - Article 16
 - Timeliness
 - SECTION 7
 - CENTRAL COUNTERPARTIES (CCPs)
 - Article 17
 - Statistical information to be reported on assets and liabilities held and issued by CCPs
 - SECTION 8
 - BACK DATA REPORTING AND REPORTING STANDARDS
 - Article 18
 - Back data reporting requirements in the case of adoption of the euro
 - Article 19
 - Verification and explanations
 - Article 20
 - Reporting calendar
 - Article 21
 - Transmission standards
 - SECTION 9
 - SIMPLIFIED AMENDMENT PROCEDURE AND FIRST REPORTING
 - Article 22
 - Simplified amendment procedure
 - Article 23
 - First reporting
 - SECTION 10
 - FINAL PROVISIONS
 - Article 24
 - Taking effect
 - Article 25
 - Addressees
 - ANNEX I
 - PART 1
 - Statistical information to be reported on assets and liabilities held and issued by IFs
 - PART 2
 - Statistical information to be reported on insurance corporations (ICs)
 - PART 3
 - Statistical information to be reported on pension funds (PFs)
 - PART 4
 - Statistical information to be reported on assets and liabilities held and issued by OFIs
 - Section 1: Reporting table
 - Section 2: Instrument categories and valuation rules
 - Assets
 - Liabilities
 - Section 3: National explanatory notes
 - PART 5
 - Statistical information to be reported on assets and liabilities held and issued by central counterparties (CCPs)
 - ANNEX II
 - REPORTING OF ADJUSTMENTS AND THE DERIVATION OF TRANSACTIONS IN THE CONTEXT OF IF, IC, PF AND FVC STATISTICS
 - PART 1
 - General description of the procedure for deriving transactions
 - PART 2
 - Reporting of adjustments
 - Section 1: Reclassifications adjustments
 - Section 1.1. General description
 - Section 1.2. Cases of reclassification adjustments
 - Changes in the composition of the reporting population
 - Changes in the structure of the reporting sector
 - Other cases of reclassifications adjustments
 - Special case of investment funds statistics – changes in investment policy
 - Section 2: Revaluation adjustments due to price and exchange rate changes
 - Section 2.1. General description
 - Section 2.2. Reporting of revaluation adjustments by NCBs
 - Statistical information reported on a security-by-security/item-by-item basis
 - Statistical information reported on an aggregated basis
 - PART 3
 - Special rules and adaptations
 - GLOSSARY