Investment Fund Return (MMIF)
Online Validations
Version 7
December 2014
Email: [email protected]
Website: http://www.centralbank.ie/
Page 1 of 32
Version
Date
Comment
V1
December 2013
Original document
V2
March 2014
Revisions
V3
April 2014
Revisions
V4
April 2014
Revisions
V5
June 2014
Revisions
V6
August 2014
Revisions
V7
December 2014
Revisions
Page 2 of 32
Contents
1.
Background: .................................................................................................................................... 4
2.
General Items .................................................................................................................................. 4
2.1. Naming Conventions: ................................................................................................................... 4
2.2. Structural Validation: ................................................................................................................... 4
2.3 Continuous Lines: .......................................................................................................................... 5
2.4 Duplicate Key Validation: .............................................................................................................. 5
3.
Data Type and Mandatory Field Validations................................................................................... 7
Section 1: Service Provider and Investment Strategy ......................................................................... 7
Section 2: Profit & Loss ....................................................................................................................... 9
Section 3.1: Equity Assets (including Units/Shares in CIUs) ............................................................. 10
Section 3.2 Debt Securities ............................................................................................................... 12
Section 3.3 Property and Land Assets............................................................................................... 15
Section 3.4 Securities Borrowing and Reverse Repurchase Agreements ......................................... 16
Section 3.5 Cash, Deposits and Loan Assets (excluding Securities Borrowing, Reverse Repurchase
Agreements and Accounts with Overdrafts) .................................................................................... 18
Section 3.7 Other Assets ................................................................................................................... 21
Section 4.1 Accounts with Overdraft Facilities ................................................................................. 22
Section 4.2 Derivatives (Assets and Liability).................................................................................... 23
Section 4.3 Totals (Assets and Liabilities) ......................................................................................... 25
Section 5.1: Liability Fund Shares/Units ........................................................................................... 27
Section 5.2: Securities Lending and Repurchase Agreements .......................................................... 29
Section 5.3: Loan Liabilities (excluding Securities Lending and Repurchase Agreements and
Overdrafts) ........................................................................................................................................ 30
Section 5.4: Accrued Expenses (Aggregate Option).......................................................................... 31
Section 5.5: Other Liabilities ............................................................................................................. 32
Appendix ........................................................................................................................................... 32
Page 3 of 32
1. Background:
This document sets out validation rules that apply to uploading the MMIF return through the Central
Bank’s Online Reporting (“ONR”) system. Files must comply with these conventions otherwise it will
not be loaded onto the system. In the event that a file does not load successfully, error reports will
detail exactly which convention is not satisfied for each file that has failed to load.
Further resources including the template and notes for completion are available on the Central
Bank’s Website at the following location:
http://www.centralbank.ie/polstats/stats/reporting/Pages/RevisedOFIReportingMMIFQuarterlyRetu
rn.aspx
2. General Items
2.1. Naming Conventions:
The correct naming conventions must be used for each individual Excel file and for each zipped
folder. The conventions are as follows:
• Each fund must have an individual Excel file with the correct naming convention: e.g.,
MMM_C102345_C10112_2014Q1.
• The format is “MMM_CNNNNN_CNNNNN_YYYYQx.xls (.xlsx)”. The first CNNNN refers to the
Administrator code and the second CNNNN refers to the fund code.
• Multiple excel files must be placed in a “zipped” folder and dropped in ONR. The zipped
folder should have the following naming convention: MMM_CNNNNN_YYYYMmm, where
CNNNN refers to the Administrator code.
2.2. Structural Validation:
Each fund must input information into the official MMIF template available on the Central Bank
website. All worksheet and column names must remain unaltered and be in the correct cell location
otherwise the online reporting system will not be able to “read” these alterations and the file will fail
to load.
Page 4 of 32
2.3 Continuous Lines:
Data input on any worksheet must be contiguous, i.e., blank lines must not be left between lines of
valid data. Please see example below
2.4 Duplicate Key Validation:
This requires each line of each worksheet to be uniquely identifiable across a number of key fields.
Type 1: For worksheets 3.1 and 3.2 this means that ISIN/CUSIP/SEDOL/Internal codes cannot be
repeated. Please see example below.
Example 1:
The above item marked in red will fail because it repeats the same ISIN code as the first line. These
two positions would need to be aggregated and re-submitted.
Page 5 of 32
Type 2: For Worksheets, 3.3, 3.7, 5.1 and 5.5, each line cannot have the same combination of key
fields. The key fields are listed below:
1.
2.
3.
4.
5.
6.
Instrument type
Identification Code (ISIN, CUSIP, etc.)
Nominal Currency
Country
Sector
Original Maturity.
Each line must have a unique combination of whichever of these fields are available. Below are two
examples of failing items.
Example 2
Page 6 of 32
3. Data Type and Mandatory Field Validations
Data type validations set out permissible values for given cells. Mandatory field validations set out
cells that must be completed and are detailed in the notes for each given worksheet. Each page of
the MMIF reporting form is detailed below.
Section 1: Service Provider and Investment Strategy
1.1 Service Provider
1.1.1 Name:
1.1.2 Code:
1.2 Reporting Period
1.3 Fund Details
1.3.1 Name:
1.3.2 Code:
1.3.3 Reporting Currency:
1.3.4 Equity / Bond / Mixed /
Hedge / Real Estate / Other /
MMF:
1.3.5 If Non-MMF
Should be between 1 and 200 characters. See note 1 below.
Should be in the format CXXXXX with text length of between 6
and 7 characters. See note 1 below.
Should be in the format QX 2XXX with a maximum of 7
characters in text length. See note 1(a) below.
Should be between 1 and 200 characters. See note 1 below.
Should be in the format CXXXXX with text length of between 6
and 7 characters. See note 1 below.
Three-letter ISO code e.g. NOK. See notes 1 and 3 below.
A whole number between 1 and 6 where
1 = Equity
2 = Bond
3 = Mixed
4 = Hedge
5 = Real Estate
6 = Other
See note 1(a) below.
This section needs to be filled
1.3.5.1 Open-end / Close-end:
A whole number between 1 and 2 where
1 = Open-end and 2 = Close-end.
A whole number between 1 and 2 where
1 = Private Equity and 2 = Venture Capital.
If the fund is neither you can leave this cell blank.
1.3.5.2 Private Equity / Venture
Capital:
A whole number between 1 and 2 where
1 = Open-end and 2 = Close-end.
A whole number between 1 and 2 where
1 = Private Equity and 2 = Venture Capital.
If the fund is neither you can leave this cell blank.
1.3.6 If ETF Replication Process:
A whole number between 1 and 4 where
1 = Physical
2 = Synthetic
3 = Combination
4 = Actively Managed.
If the fund is not an ETF, this cell can be left blank.
A whole number between 1 and 2 where
1 = Listed and 2 = Non-listed.
See note 1 below.
1.3.7 Listed / Non-Listed:
Page 7 of 32
1.4 Liquidity of Assets:
1.4.1 Within 7 days:
1.4.2 From 7 days to 1 Month:
1.4.3 Longer than 1 Month:
See notes 1 and 2 below.
Should be a whole number less than or equal to 100.
Should be a whole number less than or equal to 100.
Should be a whole number less than or equal to 100.
Notes on Register:
1. The following cells must have data entered in them:
All Service Provider (1.1.1 and 1.1.2) cells, Reporting Period (1.2), (Fund) Name (1.3.1),
(Fund) Code (1.3.2), Reporting Currency (1.3.3), Fund Type (1.3.4), Listed / Non-Listed (1.3.7)
and all of Liquidity of Assets (1.4.1 to 1.4.3) must be filled in.
2. Liquidity of Assets (1.4.1 to 1.4.3) can be no less than 85% and no greater than 115% of the
Balance Sheet.
3. Only data for one fund can be filled in the Register page. In addition, this page cannot be
left blank for loading on to the ONR system.
4. Currency codes can be found in the Guidance Notes on Compilation and in the codelists tab
on the reporting form.
Page 8 of 32
Section 2: Profit & Loss
2.0 Country Code:
2.1 Expenditure
2.1 Total
Two-letter ISO code e.g. DE. The country code is mandatory for
Expenditure details only.
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.1.1 Total Financial Services Fees
Payable
2.1.1 Total
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.1.1.1 Management and Admin. Any value between -999,999,999,999,999 and
Fees (excl. performance linked
+999,999,999,999,999 with two decimal places.
fees):
2.1.1.2 Performance Linked Fees: Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.1.1.3 Investment Advice Fees:
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.1.1.4 Custodian and Trustee
Any value between -999,999,999,999,999 and
Fees:
+999,999,999,999,999 with two decimal places.
2.1.2 Other Professional Fees:
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.1.3 Other Operating Expenses: Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.1.4 Of which: Wages and
Any value between -999,999,999,999,999 and
Salaries (incl. Directors’ Fees):
+999,999,999,999,999 with two decimal places.
2.2 Operating Income
2.2 Total
This is an auto sum cell.
2.2.1 Interest Income (Debt
Any value between -999,999,999,999,999 and
Securities):
+999,999,999,999,999 with two decimal places.
2.2.2 Interest Income (Loans and Any value between -999,999,999,999,999 and
Deposits):
+999,999,999,999,999 with two decimal places.
2.2.3 Dividend Income:
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.2.4 Net Income on Derivatives: Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.2.5 Other Income:
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.3 Interest Payable:
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.4 Equalisation:
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.5 Tax (if not exempt):
Any value between -999,999,999,999,999 and
+999,999,999,999,999 with two decimal places.
2.6 Income for Distribution:
This is an auto sum cell.
2.7 Capital and Exchange
Any value between -999,999,999,999,999 and
Gains/Losses:
+999,999,999,999,999 with two decimal places.
2.8 Dividends Payable (excl.
Any value between -999,999,999,999,999 and
distributions from capital):
+999,999,999,999,999 with two decimal places.
2.9 Retained Income (as per
This is an auto sum cell.
your accounts):
Page 9 of 32
Section 3.1: Equity Assets (including Units/Shares in CIUs)
3.1.1 Code
3.1.1.1 ISIN / Other Code:
A whole number between 1 and 4 where
1 = ISIN
2 = SEDOL
3 = CUSIP
4 = Internal Code
See notes 1, 2, 3 and 4 below.
3.1.1.2 Identification Number:
Text of up to 16 characters. See notes 1 and 3 below.
3.1.2 Market Movements
See note 2 below.
3.1.2.1 Opening Position:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
3.1.2.2.1 Purchases:
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative values can be entered here.
3.1.2.2.2 Sales:
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative values can be entered here.
3.1.2.3 Closing Position:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. See note 5
below.
3.1.2.4 Market Price per Share at Any value between 0 and 999,999,999,999,999 with five decimal
quarter-end:
places. See note 5 below.
3.1.3 Amount of Closing Position Any value between -999,999,999,999,999 and
involved in Securities Lending
999,999,999,999,999 with two decimal places.
3.1.4 Dividends Receivable
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
3.1.5 Dividends Accrued (line-by- See note 6 below.
line option)
3.1.5.1 Change in quarter:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
3.1.5.2 Closing Position:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
3.1.6 Instrument Characteristics For Non-ISIN coded instruments only. See notes 3, 4 and 7
below.
3.1.6.1 Nominal Currency:
Three-letter ISO code e.g. USD.
3.1.6.2 Instrument Type:
A whole number between 1 and 3 where
1 = Equity in Companies
2 = Equity in Investment Funds
3 = Equity in Money Market Funds.
3.1.6.3 Quoted/Unquoted:
A whole number between 1 and 2 where
1 = Quoted
2 = Unquoted.
3.1.7 Issuer
See notes 3, 4 and 7 below.
3.1.7.1 Country:
Two-letter ISO code e.g. CY.
3.1.7.2 Sector:
Text between 2 and 3 letters in length e.g. DTC.
Notes on A-Equities:
1. If “1” is entered in ISIN / Other Code (3.1.1.1), then the ISIN code entered here must have 12
characters.
2. If anything is entered on a row, then at least two Market Movements (3.1.2.1 to 3.1.2.3)
must be filled in as well as ISIN / Other Code (3.1.1.1) and Identification Number (3.1.1.2).
Page 10 of 32
3. If 2, 3 or 4 are entered in ISIN / Other Code (3.1.1.1) i.e., non-ISIN instruments, then the
appropriate code should be entered in Identification Number (3.1.1.2), and all of Instrument
Characteristics (3.1.6) and Issuer (3.1.7) must also be filled in. Please note that there can
only be a maximum of 16 characters for the Identification Number (3.1.1.2). In the case of
ISIN-coded instruments these cells may also be populated.
4. Repetition of certain key identifier fields is not permissible on this sheet. In the case of ISINcoded instruments (1 in 3.1.1.1), the 12-digit ISIN code (3.1.1.2) cannot be repeated. For
non-ISIN coded instruments, the Identification Number (3.1.1.2), Instrument Characteristics
(3.1.6) and Issuer Details (3.1.7) cannot be duplicated. In both instances, the data for each
instrument type would have to aggregated. See also Section 2.4 above.
5. If there is a Closing Position (3.1.2.3) then there must be Market Price per Share at quarterend (3.1.2.4).
6. Dividends Accrued (line-by-line option) (3.1.5): Dividends accrued can either be reported
here in A-Equities (3.1.5.1 and 3.1.5.2) on a line-by-line basis or on an aggregated basis in
the A-Accrued Income worksheet (Section 3.6). If dividends accrued are entered here, then
the A-Accrued Income worksheet must be left blank. Similarly, if the A-Accrued Income
worksheet has been completed, then 3.1.5.1 and 3.1.5.2 in the A-Equities worksheet should
be left blank.
7. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 11 of 32
Section 3.2 Debt Securities
3.2.1 Code
3.2.1.1 ISIN / Other Code:
3.2.1.2 Identification Number:
3.2.2 Market Movements
3.2.2.1 Opening Position:
3.2.2.2.1 Purchases:
3.2.2.2.2 Sales:
3.2.2.3 Closing Position:
3.2.2.4 Market Price per Security
at quarter-end:
3.2.3 Amount of Closing Position
involved in Securities Lending
3.2.4 Interest Receivable:
3.2.5 Interest Accrued (line-byline option)
3.2.5.1 Change in quarter:
3.2.5.2 Closing Position:
3.2.6 Instrument Characteristics
3.2.6.1 Contractual Price / Par
Value:
3.2.6.2 Yield:
3.2.6.3 Investment Grade:
3.2.6.4 Maturity Date:
3.2.7 Instrument Characteristics
Non-ISIN
3.2.7.1 Nominal Currency:
3.2.7.2 Instrument Type:
A whole number between 1 and 4 where
1 = ISIN
2 = SEDOL
3 = CUSIP
4 = Internal Code
See notes 1, 2, and 4 below.
Text of up to 16 characters. See notes 1 and 2 below.
See note 2 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. See notes 3 and
6 below.
Any value between 0 and 999,999,999,999,999 with five decimal
places. See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 9 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between 0 and 999,999,999,999,999 with two decimal
places. See note 3 below.
Any value with two decimal places. No percentage sign (%)
should be entered in the cell.
Text length of between 1 and 5 characters.
Should be in the format dd/mm/yyyy. See note 6 below.
See notes 4 and 10 below.
Three-letter ISO currency code e.g. GBP.
A whole number between 1 and 11 where
1 = Asset Backed Security – Commercial Mortgage
2 = Asset Backed Security – Residential Mortgage
3 = Asset Backed Security – Consumer Asset
4 = Asset Backed Security – Commercial Asset
5 = Asset Backed Security – Other
6 = Non-participating Preferred Stocks
7 = Tradable Certificate of Deposit
8 = Convertible Debt Security
9 = Debt Security with Warrant Attached
Page 12 of 32
3.2.7.3 Coupon Type:
3.2.7.4 Coupon / Nominal
Interest Rate:
3.2.7.5 Original Maturity:
3.2.8 Issuer
3.2.8.1 Country:
3.2.8.2 Sector:
10 = Insure-Linked Security (ILS) See Note 8 below.
11 = Other
A whole number between 1 and 7 where
1 = Fixed
2 = Floating
3 = Zero Coupon
4 = Index Linked
5 = Credit Linked
6 = Stepped
7 = Other
Any value between 0 and 999,999,999,999,999 with two decimal
places.
A whole number between 1 and 4 where
1 = One year or less
2 = Over one year and up to two years
3 = Over two years
4 = Perpetual
See note 6 below.
See notes 4 and 10 below.
Two-letter ISO code e.g. IE.
Text length of between 2 and 3 characters e.g. CB.
Notes on A-Debt Securities:
1. If “1” is entered in ISIN / Other Code (3.2.1.1), then the ISIN code entered in Identification
Number (3.2.1.2) must have 12 characters.
2. If anything is entered on a row, then at least two Market Movements (3.2.2.1 to 3.2.2.3)
must be completed as well as ISIN / Other Code (3.2.1.1) and Identification Number
(3.2.1.2). Please note that there can only be a maximum of 16 characters for the
Identification Number (3.2.1.2)
3. If there is a Closing Position (3.2.2.3) then there must be values entered for Market Price per
Security at quarter-end (3.2.2.4), Contractual Price / Par Value (3.2.6.1), Yield (3.2.6.2) and
Investment Grade (3.2.6.3) for all instrument types.
4. If 2, 3 or 4 are entered in ISIN / Other Code (3.2.1.1,) and there is a Closing Position (3.2.2.3)
then all of the cells in Instrument Characteristics non-ISIN (3.2.7) and Issuer (3.2.8) must also
be filled in. In the case of ISIN-coded instruments these cells may also be populated.
5. If 2, 3 or 4 are entered in ISIN / Other Code (3.2.1.1), Nominal Currency (3.2.7.1), Original
Maturity (3.2.7.5) and the 2 Issuer cells (3.2.8) must also be filled in whether or not there is a
Closing Position. In the case of ISIN-coded instruments these cells may also be populated.
6. Where 1, 2 or 3 are entered in Original Maturity (3.2.7.5) and there is a Closing Position
(3.2.2.3), Maturity Date (3.2.6.4) must be completed.
7. There can be no duplication of certain data. For example, two SEDOL coded instruments
cannot have the same Identification Number (3.2.1.2), Nominal Currency (3.2.7.1)
Instrument Type (3.2.7.2), Coupon Type (3.2.7.3), Original Maturity (3.2.7.5), Country
(3.2.8.1) and Sector (3.2.8.2). If these instruments shared these characteristics, then they
would need to be aggregated rather than completed on two separate rows. See also Section
2.4 above.
8. In cases where the Instrument Type (3.2.7.2) for an ISIN-coded instrument is “10” i.e.,
Insure-Linked Security (ILS), then the relevant details in the Non-ISIN sections (3.2.7 and
3.2.8) should also be filled in.
9. Interest Accrued (line-by-line option) (3.2.5): Interest accrued can either be reported in ADebt Securities on a line-by-line basis (3.2.5.1 and 3.2.5.2) or an on aggregated basis in AAccrued Income (Section 3.6). If interest receivable is entered in A-Debt Securities, then the
Page 13 of 32
A-Accrued Income worksheet must be blank. Similarly, if the A-Accrued Income worksheet
has been completed, then 3.2.5.1 and 3.2.5.2 in A-Debt Securities should be left blank.
10. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 14 of 32
Section 3.3 Property and Land Assets
3.3.1 New / Existing
3.3.2 Market Movements
3.3.2.1 Opening Position:
3.3.2.2.1 Purchases:
3.3.2.2.2 Sales:
3.3.2.3 Closing Position:
3.3.3 Nominal Currency
3.3.4 Rents Receivable
3.3.5 Rents Accrued (line-by-line
option)
3.3.5.1 Change in quarter:
3.3.5.2 Closing Position:
3.3.6 Country
A whole number between 1 and 2 where
1 = New
2 = Existing. See notes 1 and 2 below.
See note 1 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO currency code e.g. EUR. See notes 1, 2 and 4
below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Two-letter ISO code e.g. IE. See notes 1, 2 and 4 below.
Notes on A-Property and Land:
1. If anything is entered on a row then at least two Market Movements (3.3.2.1 to 3.3.2.3)
must be completed as well as New / Existing (3.3.1), Nominal Currency (3.3.3) and Country
(3.3.6).
2. New / Existing (3.3.1), Nominal Currency (3.3.3) and Country (3.3.6) are the unique
identifiers on this sheet and therefore cannot be duplicated. Should you have a New /
Existing property or land with the same currency and country as another entry, then these
will need to be aggregated. See also Section 2.4 above.
3. Rents Accrued (line-by-line option) (3.3.5): Rents accrued can either be reported here in AProperty and Land (3.3.5.1 and 3.3.5.2) on a line-by-line basis or on an aggregated basis in AAccrued Income (Section 3.6). If rents accrued are entered in this sheet, then the A-Accrued
Income sheet must be blank. Similarly, if the A-Accrued Income worksheet has been
completed, then the line-by-line data in A-Property and Land (3.3.5.1 and 3.3.5.2) should be
blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 15 of 32
Section 3.4 Securities Borrowing and Reverse Repurchase Agreements
3.4.1 Instrument Type
3.4.2 Cash Movements
3.4.2.1 Opening Position:
3.4.2.2.1 Increases:
3.4.2.2.2 Decreases:
3.4.2.3 Closing Position:
3.4.3 Nominal Currency
3.4.4 Closing Value of Securities
Borrowed
3.4.5 Rehypothecation
3.4.5.1 Securities Sold:
3.4.5.2 Securities Reused as
Collateral:
3.4.6 Income Receivable
3.4.7 Interest Accrued (line-byline option)
3.4.7.1 Change in quarter:
3.4.7.2 Closing Position:
3.4.8 Counterparty
3.4.8.1 Country:
3.4.8.2 Sector:
3.4.9 Instrument Characteristics
3.4.9.1 Original Maturity:
3.4.9.2 Maturity Date:
A whole number between 1 and 2 where
1 = Reverse Repo
2 = Securities Borrowing. See notes 1 and 2 below.
See note 1 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO code e.g. BRL. See notes 1, 2 and 5 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between 0 and 999,999,999,999,999 with two decimal
places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 4 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See notes 1, 2 and 5 below.
Two-letter ISO code e.g. BR
Text length of between 2 and 3 characters e.g. MMF
A whole number between 1 and 2 where
1 = One year or less
2 = More than one year
See notes 1 and 2 below.
Should take the format dd/mm/yyyy.
Notes on A-Securities Borrowing:
1. If anything is entered on a row then at least Instrument Type (3.4.1), Nominal Currency
(3.4.3), Counterparty (3.4.8), and Original Maturity (3.4.9.1) must be completed.
2. Duplication of key identifiers (Instrument Type, 3.4.1, Nominal Currency, 3.4.3, Country,
3.4.8.1, Sector, 3.4.8.2, Original Maturity, 3.4.9.1, and Maturity Date, 3.4.9.2) will be allowed
on this sheet
3. The total value of Securities Sold (3.4.5.1) plus Securities Reused as Collateral (3.4.5.2) i.e.,
Rehypothecation (3.4.5) cannot be greater than the Closing Value of Securities Borrowed
(3.4.4).
4. Interest Accrued (line-by-line option) (3.4.7): Interest accrued can either be reported here in
A-Securities Borrowing (3.4.7.1 and 3.4.7.2) on a line-by-line basis or on an aggregated basis
in A-Accrued Income (Section 3.6). If interest accrued is entered in this sheet, then the A-
Page 16 of 32
Accrued Income sheet must be blank. Similarly, if the A-Accrued Income worksheet has
been completed, then the line-by-line data in A-Securities Borrowing (3.4.7.1 and 3.4.7.2)
should be blank.
5. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 17 of 32
Section 3.5 Cash, Deposits and Loan Assets (excluding Securities Borrowing,
Reverse Repurchase Agreements and Accounts with Overdrafts)
3.5.1 Instrument Type
3.5.2 Market Movements
3.5.2.1 Opening Position:
3.5.2.2.1 Increases:
3.5.2.2.2 Decreases:
3.5.2.3 Closing Position:
3.5.3 Nominal Currency
3.5.4 Interest Receivable
3.5.5 Interest Accrued (line-byline option)
3.5.5.1 Change in quarter:
3.5.5.2 Closing Position:
3.5.6 Counterparty
3.5.6.1 Country:
3.5.6.2 Sector:
3.5.7 Instrument Characteristics
3.5.7.1 Original Maturity:
3.5.7.2 Maturity Date:
A whole number between 1 and 5 where
1 = Cash
2 = Deposits
3 = Leveraged Loans
4 = Other Loans
5 = Non-Tradable Certificates of Deposit
See notes 1 , 2, 5 and 6 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO code e.g. AED. See notes 1, 2 and 4 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places
See notes 1, 2 and 4 below.
Two-letter ISO code e.g. BE
Text length between 2 and 3 characters e.g. NFC
A whole number between 1 and 2 where
1 = One year or less
2 = More than one year
See notes 1 and 2 below.
Should take the format dd/mm/yyyy. See notes 5 and 6 below
Notes on A-Cash, Deposits and Loans:
1. If anything is entered on a row then at least two Market Movements (3.5.2.1 to 3.5.2.3)
must be filled in, as well as Instrument Type (3.5.1), Nominal Currency (3.5.3), Counterparty
(3.5.6) and Original Maturity (3.5.7.1).
2. Items reporting the same Instrument Type (3.5.1), Nominal Currency (3.5.3), Country
(3.5.6.1), Sector (3.5.6.2) and Original Maturity (3.5.7.1) may be duplicated.
3. Interest Accrued (line-by-line option) (3.5.5): Interest Accrued can either be reported here in
A-Cash, Deposits and Loans (3.5.5.1 and 3.5.5.2) on a line-by-line basis or on an aggregated
basis in A-Accrued Income (Section 3.6). If interest accrued is entered in this sheet, then the
A-Accrued Income sheet must be blank. Similarly, if the A-Accrued Income worksheet has
been completed, then the line-by-line data in A-Cash, Deposits and Loans (3.5.5.1 and
3.5.5.2) should be blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 18 of 32
5. Items that report Instrument Type (3.5.1) 3, 4, or 5 and have a Closing Position (3.5.2.3)
must report a Maturity Date (3.5.7.2).
6. If 1 or 2 are entered as Instrument Type (3.5.1) then Maturity Date (3.5.7.2) may be left
blank.
Page 19 of 32
Section 3.6 Accrued Income (Aggregate Option)
3.6.1 Change in quarter
3.6.2 Closing Position
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. See note 2
below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. Negative values
can be entered here except for Property and Land (accrued rent)
which must be a positive number between 0 and
999,999,999,999,999. See note 2 below.
Notes on A-Accrued Income:
1. The following asset types match the following asset worksheets:
a. Bonds and Notes (debt securities > 1 year) = A-Debt Securities
b. Money Market Instruments (debt securities < 1 year) = A-Debt Securities
c. Equities = A-Equities
d. Units/shares in MMFs / IFs = A-Equities
e. Property and Land (Accrued Rent) = A- Property and Land
f. Bank Deposits (incl. accounts with overdraft facilities) and Loan Assets = A-Cash,
Deposits and Loans, and A&L Overdraft Accounts (positive value).
g. Securities Borrowing and Reverse Repos = A-Securities Borrowing
h. Other Assets = A-Other Assets
i. Derivatives = A&L Derivatives (positive value).
2. These cells should be left blank if the line-by-line option in the asset worksheets have been
used including A&L – Overdraft Accounts and A&L - Derivatives.
Page 20 of 32
Section 3.7 Other Assets
3.7.1 Instrument Type
3.7.2 Market Movements
3.7.2.1 Opening Position:
3.7.2.2.1 Purchases:
3.7.2.2.2 Sales:
3.7.2.3 Closing Position:
3.7.3 Nominal Currency
3.7.4 Income Receivable
3.7.5 Income Accrued (line-byline option)
3.7.5.1 Change in quarter:
3.7.5.2 Closing Position:
3.7.6 Debtor
3.7.6.1 Country:
3.7.6.2 Sector:
Whole number between 1 and 3 where
1 = Unsettled Trades
2 = Margin
3 = Other. See notes 1 and 2 below.
See note 1 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO code e.g. ISK. See notes 1, 2 and 4 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
N.B. A negative value can be entered here.
See notes 1, 2 and 4 below.
Two-letter ISO code e.g. FR
Text length of between 2 and 3 characters e.g. HHS
Notes on A-Other Assets:
1. If anything is entered on a row then at least one Market Movement (3.2.7.1 to 3.7.2.3) must
be filled in as well as Instrument Type (3.7.1), Nominal Currency (3.7.3) and Debtor details
(3.7.6).
2. Items reporting the same Instrument Type (3.7.1), Nominal Currency (3.7.3), Country
(3.7.6.1) and Sector (3.7.6.2) must be aggregated. You will not be able to enter the same
data on separate rows. See also Section 2.4 above.
3. Income Accrued (line-by-line option) (3.7.5): Income Accrued can either be reported here in
A-Other Assets (3.7.5.1 and 3.7.5.2) on a line-by-line basis or on an aggregated basis in AAccrued Income (Section 3.6). If income accrued is entered in this sheet, then the A-Accrued
Income sheet must be blank. Similarly, if the A-Accrued Income worksheet has been
completed, then the line-by-line data in A-Other Assets (3.7.5.1 and 3.7.5.2) should be blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 21 of 32
Section 4.1 Accounts with Overdraft Facilities
4.1.1 Account Movements
4.1.1.1 Opening Position:
4.1.1.2.1 Increases:
4.1.1.2.2 Decreases:
4.1.1.3 Closing Position:
4.1.2 Nominal Currency
4.1.3 Interest Receivable /
Payable
4.1.4 Interest Accrued (line-byline option)
4.1.4.1 Change in quarter:
4.1.4.2 Closing Position:
4.1.5 Debtor/Creditor
4.1.5.1 Country:
4.1.5.2 Sector:
See note 1 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO code e.g. INR. See notes 1, 2 and 4 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3(a) and 3(b) below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See notes 1, 2 and 4 below.
Two-letter ISO code e.g. AR
Text length of between 2 and 3 characters e.g. OFI
Notes on A&L – Overdraft Accounts:
1. If anything is entered on a row then at least two Account Movements (4.1.1.1 to 4.1.1.3)
must be filled in as well as Nominal Currency (4.1.2) and Debtor / Creditor details (4.1.5).
2. Duplication of key identifiers i.e., Nominal Currency (4.1.2), Country (4.1.5.1) and Sector
(4.1.5.2) is not permitted on this sheet. See also Section 2.4 above.
3. Interest Accrued (line-by-line option) (4.1.4):
a. Interest accrued can either be reported here in A&L Overdraft Accounts (4.1.4.1 and
4.1.4.2) on a line-by-line basis (row 6) or on an aggregated basis in A-Accrued
Income (Section 3.6). If interest accrued is entered in this sheet, then the A-Accrued
Income sheet must be blank. Similarly, if the A-Accrued Income worksheet has been
completed, then the line-by-line data in A&L – Overdraft Accounts (4.1.4.1 and
4.1.4.2) should be blank.
b. Interest accrued can either be reported here in A&L Overdraft Accounts (4.1.4.1 and
4.1.4.2) on a line-by-line basis (row 7) or on an aggregated basis in L-Accrued
Expenses (Section 5.4). If interest accrued is entered in this sheet, then the LAccrued Expenses sheet must be blank. Similarly, of the L-Accrued Expenses
worksheet has been completed, then the line-by-line data in A&L – Overdraft
Accounts (4.1.4.1 and 4.1.4.2) should be blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 22 of 32
Section 4.2 Derivatives (Assets and Liability)
4.2.1 Code
4.2.1.1 ISIN / Other Code:
4.2.1.2 Identification Number:
4.2.2 Market Movements
4.2.2.1 Opening Position:
4.2.2.2.1 Receipts:
4.2.2.2.2 Payments:
4.2.2.3 Closing Position:
4.2.2.4 Nominal Amount:
4.2.3 Nominal Currency
4.2.4 Income Receivable /
Expenses Payable
4.2.5 Income/Expenses Accrued
(line-by-line option)
4.2.5.1 Change in quarter:
4.2.5.2 Closing Position:
4.2.6 Instrument Characteristics
4.2.6.1 Derivative Type:
4.2.6.2 Underlying Asset Type:
Should be a whole number between 1 and 4 where
1 = ISIN
2 = SEDOL
3 = CUSIP
4 = Internal Code
See notes 1, 2 and 4 below.
Text length less than or equal to 16. See notes 1, 2 and 4 below.
See note 2 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. See Note 3 below
Three-letter ISO code e.g. DKK. See notes 2, 4 and 7 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See notes 5(a) and 5(b) below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
A whole number between 1 and 8 where
1 = Put Option
2 = Call Option
3 = Total Return Swap
4 = Variance or Volatility Swap
5 = Forward
6 = Future
7 = Contract for Difference
8 = Other
See notes 3 and 4 below.
Text length of less than or equal to 5 characters. Alphabetical
codes are used for the Underlying Asset Type where
a = Equity
b = Debt Securities (other than convertible bonds)
c = Convertible Bond
d = Fixed Interest Rate
e = Floating Interest Rate
f = Foreign Exchange
g = Commodity
h = Credit
i = Inflation
Page 23 of 32
4.2.6.3 Long/Short:
4.2.6.4 Maturity Date:
4.2.7 Counterparty
4.2.7.1 Country:
4.2.7.2 Sector:
j =Other
See notes 3, 4 and 6 below.
A whole number between 1 and 2 where
1 = Long
2 = Short. See note 4 below.
Should be in the format dd/mm/yyyy. See note 4 below.
See notes 2, 4 and 7 below.
Two-letter ISO code e.g. RO.
Text length of between 2 and 3 characters e.g. IC.
Notes on A&L – Derivatives:
1. If “1” is entered in ISIN / Other Code (4.2.1.1), then the ISIN code entered in Identification
Number (4.2.1.2) must have 12 characters. Please note that there can only be a maximum
of 16 characters for the Identification Number (4.2.1.2) for non-ISIN instruments.
2. If anything is entered on a row then at least one Market Movements (4.2.2.1 to 4.2.2.3)
must be filled in, as well as ISIN / Other Code (4.2.1.1), Identification Number (4.2.1.2),
Nominal Currency (4.2.3), and Counterparty details (4.2.7).
3. If any line has a Closing Position (4.2.2.3) then Nominal Amount (4.2.2.4), Derivative Type
(4.2.6.1) and Underlying Asset Type (4.2.6.2) must be entered.
4. Duplication of key identifiers (ISIN / Other Code, 4.2.1.1, Identification Number, 4.2.1.2,
Nominal Currency, 4.2.3, Derivative Type (4.2.6.1), Underlying Asset Type (4.2.6.2), Nominal
Amount (4.2.2.4), Long/Short (4.2.6.3), Country (4.2.7.1), Sector (4.2.7.2) and Maturity Date
(4.2.6.4) will be allowed to be entered on this sheet
5. Income / Expenses Accrued (line-by-line option) (4.2.5):
a. Income accrued can either be reported here in A&L Derivatives (4.2.5.1 and 4.2.5.2)
on a line-by-line basis (row 6) or on an aggregated basis in A-Accrued Income
(Section 3.6). If income accrued is entered in this sheet, then the A-Accrued Income
sheet must be blank. Similarly, if the A-Accrued Income worksheet has been
completed, then the line-by-line data in A&L – Derivatives (4.2.5.1 and 4.2.5.2)
should be blank.
b. Expenses accrued can either be reported here in A&L Derivatives (4.2.5.1 and
4.2.5.2) on a line-by-line basis (row 7) or on an aggregated basis in L-Accrued
Expenses (Section 5.4). If expenses accrued are entered in this sheet, then the LAccrued Expenses sheet must be blank. Similarly, of the L-Accrued Expenses
worksheet has been completed, then the line-by-line data in A&L – Derivatives
(4.2.5.1 and 4.2.5.2) should be blank.
6. In cases where the derivative has more than one underlying asset type then multiple
characters from the above list can be used e.g. “ae”. There should be no space between the
letters if multiples are being used and they should be reported in alphabetical order.
7. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 24 of 32
Section 4.3 Totals (Assets and Liabilities)
4.3A Total Assets:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Total Assets equals the sum of the Closing Positions for
Market/Cash Movements for the following sheets:
A-Equities (3.1.2.3)
A-Debt Securities (3.2.2.3)
A-Property and Land (3.3.2.3)
A-Securities Borrowing (3.4.2.3)
A-Cash, Deposits and Loans (3.5.2.3)
A-Other Assets (3.7.2.3)
A&L – Overdraft Accounts (4.1.1.3 asset value i.e. Cell D6)
A&L – Derivatives (4.2.2.3 asset value i.e. Cell F6);
4.3B Total Liabilities:
See notes 1 and 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Total Liabilities equals the sum of the Closing Positions for
Market/Cash Movements for the following sheets:
A&L –Overdraft Accounts (4.1.1.3 liability value i.e. Cell D7)
A&L – Derivatives (4.2.2.3 liability value i.e. Cell F7)
L-Equity (5.1.2.3)
L-Securities Lending (5.2.2.3)
L-Loans (5.3.2.3)
L-Other Liabilities (5.5.2.3)
4.3C Net Asset Value of
Fund/Subfund:
See notes 2 and 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 4 below.
Notes on A&L - Totals:
1. Total Assets (4.3A) equals the sum of the Closing Positions for Market/Cash Movements for
A-Equities (3.1.2.3), A-Debt Securities (3.2.2.3), A-Property and Land (3.3.2.3), A-Securities
Borrowing (3.4.2.3), A-Cash, Deposits and Loans (3.5.2.3), A-Other Assets (3.7.2.3), A&L –
Overdraft Accounts (4.1.1.3 – asset value is the top row in the totals section i.e. Cell D6) and
A&L – Derivatives (4.2.2.3 – asset value is the top row in the totals section i.e. Cell F6).
A tolerance of 0.02% is included here for the difference between what is reported here for
the Total Assets and what is the sum of the total Closing Positions in the asset sheets to
accommodate rounding offs.
2. Total Liabilities (4.3B) equals the sum of the Closing Position for Market/Cash Movements
for A&L – Overdraft Accounts (4.1.1.3 – liabilities value is the second row in the totals
section i.e. Cell D7. You will need to convert this figure into its absolute value), A&L –
Derivatives (4.2.2.3 – liabilities value is the second row in the totals section i.e. Cell F7.
You will need to convert this figure into its absolute value), L-Equity (5.1.2.3), L-Securities
Lending (5.2.2.3), L-Loans (5.3.2.3) and L-Other Liabilities (5.5.2.3).
Page 25 of 32
A tolerance of 0.02% is included here for the difference between what is reported here for
the Total Liabilities and the sum of the total Closing Positions in the liability sheets.
3. There is a validation check on ONR comparing the total sum of assets (4.3A) against total
sum of liabilities (4.3B), with a tolerance of +/-8% i.e., the total assets figure should be +/-8%
of the total liabilities figure.
4. Net Asset Value of Fund/Subfund (4.3C) equals the total closing value in L-Equity (5.1.2.3). A
tolerance of 15% is included here – the L-Equity figure can be +/- 15% of the NAV value
recorded here in 4.3C.
Page 26 of 32
Section 5.1: Liability Fund Shares/Units
5.1.1 Code
5.1.1.1 ISIN / Other Code:
A whole number between 1 and 4 where
1 = ISIN
2 = SEDOL
3 = CUSIP
4 = Internal Code
See notes 1, 2 and 3 below.
5.1.1.2 Identification Code:
Text of up to 16 characters. See notes 1, 2 and 3 below.
5.1.2 Market Movements
See note 2 below.
5.1.2.1 Opening Position:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
5.1.2.2.1 Issued:
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
5.1.2.2.2 Redeemed:
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
5.1.2.3 Closing Position:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. See note 4
below.
5.1.2.4 Market Price per Share /
Any value between -999,999,999,999,999 and
Unit at quarter-end:
999,999,999,999,999 with five decimal places. See note 4
below.
5.1.3 Nominal Currency
Three-letter ISO currency code e.g. GBP. See notes 2, 3 and 6
below.
5.1.4 Dividends Payable
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
5.1.5 Dividends Accrued (line-by- See note 5 below.
line option)
5.1.5.1 Change in quarter:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
5.1.5.2 Closing Position:
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
5.1.6 Share/Unit Holder
See notes 2, 3 and 6 below.
5.1.6.1 Country:
Two-letter ISO code e.g. FR
5.1.6.2 Sector:
Text length between 2 and 3 characters e.g. CB.
Notes on L-Equity:
1. If “1” is entered in ISIN / Other Code (5.1.1.1), then the ISIN code entered in Identification
Number (5.1.1.2) must have 12 characters. Please note that there can only be a maximum
of 16 characters for the Identification Number (5.1.1.2) for non-ISIN instruments.
2. If anything is entered on a row then at least two Market Movements (5.1.2.1 to 5.1.2.3)
must be filled in as well as ISIN / Other Code (5.1.1.1), Identification Number (5.1.1.2),
Nominal Currency (5.1.3) and Share / Unit Holder details (5.1.6).
3. Items reporting the same ISIN / Other Code (5.1.1.1), Identification Number (5.1.1.2),
Nominal Currency (5.1.3), Country (5.1.6.1) and Sector (5.1.6.2) should be aggregated. See
also Section 2.4 above.
4. If there is a Closing Position (5.1.2.3) then there must be Market Price per Share / Unit at
quarter end (5.1.2.4).
5. Dividends Accrued (line-by-line option)(5.1.5): Dividends accrued can either be reported
here in L-Equity (5.1.5.1 and 5.1.5.2) on a line-by-line basis or on an aggregated basis in the
L-Accrued Expenses worksheet (Section 5.4). If dividends accrued are entered here then the
Page 27 of 32
L-Accrued Expenses worksheet must be left blank. Similarly if the L-Accrued Expenses
worksheet has been completed, then 5.1.5.1 and 5.1.5.2 in the L-Equity worksheet should be
left blank.
6. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 28 of 32
Section 5.2: Securities Lending and Repurchase Agreements
5.2.1 Instrument Type
5.2.2 Cash Movements
5.2.2.1 Opening Position:
5.2.2.2.1 Increases:
5.2.2.2.2 Decreases:
5.2.2.3 Closing Position:
5.2.3 Nominal Currency
5.2.4 Interest / Fees Payable
5.2.5 Interest Accrued (line-byline option)
5.2.5.1 Change in quarter:
5.2.5.2 Closing Position:
5.2.6 Counterparty
5.2.6.1 Country:
5.2.6.2 Sector:
5.2.7 Instrument Characteristics
5.2.7.1 Original Maturity:
5.2.7.2 Maturity Date:
A whole number between 1 and 2 where
1 = Repo
2 = Securities Lending. See note 2 below.
See note 1 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO currency code e.g. USD. See notes 1, 2 and 4
below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See notes 1, 2 and 4 below.
Two-letter ISO code e.g. DE
Text length between 2 and 3 characters e.g. CB
A whole number between 1 and 2 where
1 = One year or less
2 = More than one year
See notes 1, 2 and 4 below.
Should take the format dd/mm/yyyy.
Notes on L-Securities Lending:
1. If anything is entered on a row, then at least two Cash Movements (5.2.2.1 to 5.2.2.3) must
be filled in as well as Instrument Type (5.2.1), Nominal Currency (5.2.3), Counterparty (5.2.6)
and Original Maturity (5.2.7.1).
2. Items with the same Instrument Type (5.2.1), Nominal Currency (5.2.3), Country (5.2.6.1),
Sector (5.2.6.2) and Original Maturity (5.2.7.1) can report on this sheet, as long as the
Maturity Date (5.2.7.2) is different for each instrument.
3. Interest Accrued (line-by-line option): (5.2.5): Interest accrued can either be reported in LSecurities Lending on a line-by-line basis (5.2.5.1 and 5.2.5.2) or on an aggregated basis in LAccrued Expenses (Section 5.4). If interest accrued in entered in L-Securities Lending, then
the L-Accrued Expenses worksheet must be blank. Similarly, if the L-Accrued Expenses
worksheet has been completed, then 5.2.5.1 and 5.2.5.2 in L-Securities Lending should be
left blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 29 of 32
Section 5.3: Loan Liabilities (excluding Securities Lending and Repurchase
Agreements and Overdrafts)
5.3.1 Instrument Type
5.3.2 Market Movements
5.3.2.1 Opening Position:
5.3.2.2.1 Increases:
5.3.2.2.2 Decreases:
5.3.2.3 Closing Position:
5.3.3 Nominal Currency
5.3.4 Interest Payable
5.3.5 Interest Accrued (line-byline option)
5.3.5.1 Change in quarter:
5.3.5.2 Closing Position:
5.3.6 Counterparty
5.3.6.1 Country:
5.3.6.2 Sector:
5.3.7 Instrument Characteristics
5.3.7.1 Original Maturity:
5.3.7.2 Maturity Date:
A whole number between 1 and 2 where
1 = Loans
2 = Deposits Received. See notes 1 and 2 below.
See note 1 below.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Three-letter ISO code e.g. RUB. See notes 1, 2 and 4 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See notes 1, 2 and 4 below.
Two-letter ISO code e.g. RU
Text length between 2 and 3 characters e.g. DTC.
A whole number between 1 and 2 where
1 = One year or less
2 = More than one year
See notes 1, 2 and 4 below.
Should take the format dd/mm/yyyy.
Notes on L-Loans:
1. If anything is entered on a row, then at least two Market Movements (5.3.2.1 to 5.3.2.3)
must be filled in as well as Instrument Type (5.3.1), Nominal Currency (5.3.3), Counterparty
(5.3.6) and Original Maturity (5.3.7).
2. Duplication of key identifiers will be permitted on this sheet. The key identifiers for L-Loans
are Instrument Type (5.3.1), Nominal Currency (5.3.3), Country (5.3.6.1), Sector (5.3.6.2) and
Original Maturity (5.3.7.1).
3. Interest Accrued (line-by-line option) (5.3.5): Interest accrued can either be reported here in
L-Loans on a line-by-line basis (5.3.5.1 and 5.3.5.2) or on an aggregated basis in L-Accrued
Expenses (Section 5.4). If interest accrued in entered in L-Loans, then the L-Accrued
Expenses worksheet muse be blank. Similarly, if the L-Accrued Expenses worksheet has
been completed, then Columns J and K in L-Loans should be left blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 30 of 32
Section 5.4: Accrued Expenses (Aggregate Option)
5.4.1 Change in quarter
5.4.2 Closing Position
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. See note 2
below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places. See note 2
below.
Notes on L-Accrued Expenses:
1. The following liability types match the following liability worksheets:
a. Loans (incl. overdrafts) = A&L – Overdraft Accounts (value in row 7) and L-Loans
b. Dividends on Fund Shares/Units = L - Equity
c. Securities Borrowing and Repos = L - Securities Lending
d. Other Expenses = L - Other Liabilities
e. Derivatives = A&L – Derivatives (value in row 7).
2. These cells should be left blank if the line-by-line option in the liability worksheets have been
completed (including for A&L – Overdraft Accounts and A&L – Derivatives).
Page 31 of 32
Section 5.5: Other Liabilities
5.5.1 Instrument Type
5.5.2 Market Movements
5.5.2.1 Opening Position:
5.5.2.2.1 Increases:
5.5.2.2.2 Decreases:
5.5.2.3 Closing Position:
5.5.3 Nominal Currency
5.5.4 Expenses or Interest
Payable
5.5.5 Expenses or Interest
Accrued (line-by-line option)
5.5.5.1 Change in quarter:
5.5.5.2 Closing Position:
5.5.6 Creditor
5.5.6.1 Country:
5.5.6.2 Sector:
A whole number between 1 and 3 where
1 = Unsettled Trades
2 = Margin
3 = Other. See notes 1 and 2 below.
See note 1 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between 0 and 999,999,999,999,999 with two decimal
places. No negative value can be entered here.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Three-letter ISO code e.g. ISK. See notes 1, 2 and 4 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See note 3 below.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
Any value between -999,999,999,999,999 and
999,999,999,999,999 with two decimal places.
See notes 1, 2 and 4 below.
Two letter ISO code e.g. ES
Text length of between 2 and 3 characters e.g. HHS
Notes on L-Other Liabilities:
1. If anything is entered on a row, then at least one Market Movement (5.5.2.1 to 5.5.2.3) must
be filled in as well as Instrument Type (5.5.1), Nominal Currency (5.5.3) and Creditor details
(5.5.6).
2. Items reporting the same Instrument Type (5.5.1), Nominal Currency (5.5.3), Country
(5.5.6.1) and Sector (5.5.6.2) should aggregate the data and report it on one row. See also
Section 2.4 above.
3. Expenses or Interest Accrued (line-by-line option) (5.5.5): Expenses or Interest Accrued can
either be reported here in L-Other Liabilities on a line-by-line basis (5.5.5.1 and 5.5.5.2) or on
an aggregated basis in L-Accrued Expenses (Section 5.4). If Expenses or Interest Accrued is
entered in this sheet, then the L-Accrued Expenses worksheet must be blank. Similarly, if
the L-Accrued Expenses worksheet has been completed, then the line-by-line data in L-Other
Liabilities (5.5.5.1 and 5.5.5.2) should be blank.
4. Currency codes, Country codes and Sector codes can be found in the Guidance Notes on
Compilation and in the codelists tab on the reporting form.
Page 32 of 32