SECTION 1
Aim
The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of Community statistics on the structure, activity, competitiveness and performance of the credit institutions sector. This module includes a detailed list of characteristics on which statistics are to be compiled in order to improve knowledge on the national, Community and international development of the sector of credit institutions.
SECTION 2
Scope
The statistics to be compiled will relate to the domains referred to in Article 1(a), (b) and (c), in particular to:
— the detailed analysis of the structure, activity, competitiveness and performance of credit institutions,
— the development and distribution of total business and business per product, international activities, employment, capital and reserves, and other assets and liabilities.
SECTION 3
Coverage
1. The statistics are to be compiled for the activities of credit institutions within the scope of NACE Rev. 2 classes 64.19 and 64.92.
2. The statistics are to be compiled for the activities of all credit institutions referred to in Article 2(1)(a) and Article 2(2) of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (19), with the exemption of central banks.
3. Branches of credit institutions referred to in Article 38 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (20) whose activity falls within the scope of NACE Rev. 2 classes 64.19 and 64.92, are to be treated as the credit institutions referred to in paragraph 2.
SECTION 4
Characteristics
The characteristics are listed below. The characteristics in italics are also included in the lists in the common module defined in Annex I. When characteristics are derived directly from the annual accounts, accounting years ending within a reference year will be assimilated to the said reference year.
The list includes:
(a) characteristics listed in Article 4 of Directive 86/635/EEC: asset side of the balance sheet: item 4; liability side of the balance sheet: items 2(a)+2(b) as an aggregate, items 7 + 8+9 + 10 + 11 + 12 + 13 + 14 as an aggregate;
(b) characteristics listed in Article 27 of Directive 86/635/EEC: item 2, items 3(a)+3(b)+3(c) as an aggregate, item 3(a), item 4, item 5, item 6, item 7, items 8(a)+8(b) as an aggregate, item 8(b), item 10, items 11 + 12 as an aggregate, items 9 + 13 + 14 as an aggregate, items 15 + 16 as an aggregate, item 19, items 15 + 20 + 22 as an aggregate, item 23;
(c) the following additional characteristics:
Code | Title | Comment |
Structural data | ||
11 11 0 | Number of enterprises | |
11 11 1 | Number of enterprises broken down by legal status | |
11 11 4 | Number of enterprises broken down by residence of the parent enterprise | |
11 11 6 | Number of enterprises broken down by size classes of the balance sheet total | |
11 11 7 | Number of enterprises broken down by category of credit institutions | |
11 21 0 | Number of local units | |
11 41 1 | Total number of branches broken down by location in non-EEA countries | |
11 51 0 | Total number of financial subsidiaries broken down by location in other countries | |
Accounting data: profit and loss account | ||
42 11 0 | Interest receivable and similar income | |
42 11 1 | Interest receivable and similar income arising from fixed-income securities | |
42 12 1 | Interest payable and similar charges linked to debt securities in issue | |
12 12 0 | Production value | |
13 11 0 | Total purchases of goods and services | |
13 31 0 | Personnel costs | |
12 14 0 | Value added at basic prices | Optional |
12 15 0 | Value-added at factor cost | |
15 11 0 | Gross investment in tangible goods | |
Accounting data: balance sheet | ||
43 30 0 | Balance sheet total (CI) | |
43 31 0 | Balance sheet total broken down according to the residence of the parent enterprise | |
43 32 0 | Balance sheet total broken down by legal status | |
Data by product | ||
44 11 0 | Interest receivable and similar income broken down by (sub)categories of the CPA | Optional |
44 12 0 | Interest payable and similar charges broken down by (sub)categories of the CPA | Optional |
44 13 0 | Commissions receivable broken down by (sub)categories of the CPA | Optional |
44 14 0 | Commissions payable broken down by (sub)categories of the CPA | Optional |
Data on the internal market and internationalisation | ||
45 11 0 | Geographical breakdown of the total number of EEA branches | |
45 21 0 | Geographical breakdown of interest receivable and similar income | |
45 22 0 | Geographical breakdown of balance sheet total | |
45 31 0 | Geographical breakdown of interest receivable and similar income via the freedom to provide services business (in other EEA countries) | Optional |
45 41 0 | Geographical breakdown of interest receivable and similar income via branch business (in non-EEA countries) | Optional |
45 42 0 | Geographical breakdown of interest receivable and similar income via the freedom to provide services business (in non-EEA countries) | Optional |
Data on employment | ||
16 11 0 | Number of persons employed | |
16 11 1 | Number of persons employed broken down by category of credit institutions | |
16 11 2 | Number of women employed | |
16 13 0 | Number of employees | |
16 13 6 | Number of female employees | |
16 14 0 | Number of employees in full-time equivalent units | |
Residual data | ||
47 11 0 | Number of accounts broken down by (sub)categories of the CPA | Optional |
47 12 0 | Number of loans and advances to customers broken down by (sub)categories of the CPA | Optional |
47 13 0 | Number of automatic teller machines (ATM) owned by credit institutions | |
(d) characteristics for which annual regional statistics are to be compiled:
Code | Title | Comment |
Structural data | ||
11 21 0 | Number of local units | |
Accounting data | ||
13 32 0 | Wages and salaries | Optional |
Data on employment | ||
16 11 0 | Number of persons employed | |
SECTION 5
First reference year
The first reference year for which annual statistics are compiled for the characteristics listed in Section 4 is the calendar year 2008.
SECTION 6
Production of results
1. The results are to be broken down to the following NACE Rev. 2 classes: 64.19 and 64.92, separately.
2. The results of the regional statistics are to be broken down to NACE Rev. 2, 4-digit level (classes) and level 1 of NUTS.
SECTION 7
Transmission of results
The transmission delay of the results will be decided in accordance with the regulatory procedure with scrutiny referred to in Article 12(3) and will not be longer than 10 months starting from the end of the reference year.
SECTION 8
Committee for Monetary, Financial and Balance of Payments Statistics
The Commission will inform the Committee for Monetary, Financial and Balance of Payments Statistics established by Council Decision 2006/856/EC (21) about the implementation of this module and about all measures for adjustment to economic and technical developments concerning the collection and statistical processing of data, the processing and transmission of results.
SECTION 9
Pilot studies
1. For the activities covered by this Annex, the Commission will institute the following pilot studies to be carried out by Member States:
(a) information on derivatives and off-balance sheet items;
(b) information on the distribution networks;
(c) information needed to break down the transactions of credit institutions according to prices and volumes.
2. The pilot studies are to be carried out in order to assess the relevance and feasibility of obtaining data, taking into account the benefits of the availability of the data in relation to the cost of collection and the burden on business.
SECTION 10
Transitional period
A transitional period cannot be conceded.