The BIS publishes its balance sheet as at 31 March every year in its Annual Report, which provides a comprehensive overview and analysis of the Bank's balance sheet and profit and loss account.
The BIS balance sheet amounted to SDR 311.1 billion at 31 March 2008. The growth of the balance sheet moderated to SDR 40.2 billion in 2007/08 from SDR 50.8 billion in 2006/07.
Liabilities
On the liability side, the size of the BIS balance sheet is mainly driven by placements from customers (central banks, monetary authorities and international financial institutions) , which constitute the lion's share of total liabilities. On 31 March 2008, customer placements amounted to SDR 265.2 billion, of which customer currency deposits totaled SDR 236.1 billion, representing around 6% of world foreign currency reserves.
Assets
Most of the assets of the BIS consist of investments with top-quality commercial banks of international standing, as well as in government and quasi-government securities, and reverse repurchase agreements. The credit exposure is managed in a very conservative manner, with almost all of the Bank's credit exposure rated A- or higher as at 31 March 2008.
The Bank also owns 125 tonnes of fine gold, having disposed of 25 tonnes in the course of the last financial year.
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.