Reporting guidelines and practices for the BIS international banking statistics

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.

 
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.