International principles and standards
The rules on ESCB Statistics (consolidated financial statements of monetary financial institutions, interest rates applied by monetary financial institutions on deposits from, and loans to, households and non-financial corporations, minimum reserve requirements, penalties for violations of statistical reporting obligations, assets and liabilities of financial vehicle companies involved in securitizations) can be consulted on the European Central Bank website.
Secondary legislation - Banks
- Circular No. 262 - Banks' financial statements: layouts and preparation
- Circular No. 229 - Supervisory instructions for banks
- Circular No. 154. Credit and financial institutions' supervisory reports: preparation and transmission
- Circular No. 115 - Instructions for preparing supervisory reports on a consolidated basis
- Instructions for the reporting of average overall effective rates (TEGMs) and related provisions
- Instructions for compiling bad loan reportspdf 95.1 KB Publish date::04 May 2017
Secondary legislation - Financial Vehicle Corporations
- Bank of Italy administrative measure of 12 December 2023 (only in Italian)pdf 294.2 KB Valid from 20 December 2023. Publish date::21 December 2023
- Bank of Italy administrative measure of 7 June 2017 (only in Italian)pdf 212.3 KB Statistical and general reporting obligations of the Italian securitization vehicles pursuant to Regulation (EU) No 1075/2013 of the European Central Bank Publish date::30 June 2017
- Bank of Italy administrative measure of 30 September 2014 (only in Italian)pdf 2.6 MB Statistical and general reporting obligations of the Italian securitization vehicles pursuant to Regulation (EU) No 1075/2013 of the European Central Bank Publish date::23 October 2014
- Regulation (EU) No 1075/2013 of the European Central Bank (external link) Statistics on the assets and liabilities of financial vehicle corporations engaged in securitization transactions
