Europejski Urząd Nadzoru Bankowego, Wytyczne EBA kompilacja wskaźników stabilności finansowej Międzynarodowego Funduszu Walutowego dla depozytariuszy korzystających z ITS w zakresie sprawozdawczości nadzorczej

2 AUGUST 2023

EBA GUIDANCE NOTE COMPILING THE IMF FINANCIAL SOUNDNESS INDICATORS FOR ‘DEPOSIT-TAKERS’ USING THE ITS ON SUPERVISORY REPORTING

I. Purpose of this note

The IMF Financial Soundness Indicators (FSIs) are aggregated statistical measures for monitoring the current financial health and soundness of a country’s financial sector, and its corporate and household counterparts. They also intend to support economic and financial stability analysis.

FSIs are computed for the majority of EU and EEA countries based on aggregate raw data reported in standardised forms (FSI forms), capturing information on:

1. Income and expense statement;

2. Balance sheet information;

3. Memorandum series (supervisory based series)

However, FSIs comparability for EU and EEA member states has been somewhat hampered due to the diverse source data following different definitions, e.g. on NPLs, consolidation level, valuation methods and intra group adjustments, as well as differences in terms of coverage of their...