Monetary and Financial Statistics

Compilation Guide

April 2008

Ordering Information


Monetary and Financial Statistics: Compilation Guide, a companion to the IMF's Monetary and Financial Statistics Manual (2000), describes the economic sectorization, valuation, and other accounting rules used in compiling data on the financial assets and liabilities of the financial corporations sector (monetary statistics) and all economic sectors (financial statistics) of an economy. The Guide is intended to assist countries in compiling such data according to current best practices; it contributes to the IMF's ongoing initiatives to enhance data transparency and statistical standards among its member countries, and thus to further the adoption of sound macroeconomic policies and the smooth functioning of global financial markets.

Contents

Foreword
 
Preface
 
Abbreviations
 
1. Overview
  Introduction
  Historical Perspective
  Relationship to the System of National Accounts 1993 and Its Update
  Relationships Among Macroeconomic Statistical Systems
  Overview of Chapter Contents
  Annex 1.1. Revisions to the Monetary and Financial Statistics Manual, 2000
 
2. Source Data for Monetary and Financial Statistics
  Introduction
  International Financial Reporting Standards
  International Financial Reporting Standards and Monetary and Financial Statistics Manual Methodology
  Data from an Information System
  Other Source Data
  Validation and Plausibility Testing of Reported Data
  Annex 2.1. Accrued Interest in the Accounts
  Annex 2.2. Valuation Changes in the Accounts
 
3. Institutional Units and Sectors
  Introduction
  Institutional Units
  Residency
  Sectorization of Institutional Units
 
4. Classification of Financial Assets
  Introduction
  Deposits
  Securities Other Than Shares
  Loans
  Shares and Other Equity
  Insurance Technical Reserves
  Financial Derivatives
  Other Accounts Receivable/Payable
  Annex 4.1. Guidance for Distinguishing between Deposits and Loans
 
5. Stocks, Flows, and Accounting Rules
  Introduction
  Stocks and Flows: An Overview
  Stocks and Flows: By Asset Classification
  Other Accounting Issues
  Annex 5.1. Estimation of Transactions and Valuation Changes
  Annex 5.2. Settlement Date and Trade Date Accounting
 
6. Money, Credit, and Debts
  Introduction
  National Currency
  Foreign Currency
  Deposits
  Electronic Money
  Monetary Base
  Reporting of Monetary Aggregates to the IMF (Form 5SR)
  Presentation of Monetary Aggregates in International Financial Statistics
  Divisia Money
  Credit and Debt
  Seasonal Adjustment of Economic Time Series
  Annex 6.1. Reserve Requirements
 
7. Framework for Monetary Statistics
  Introduction
  Reporting by Financial Corporations
  Sectoral Balance Sheets
  Surveys of Financial Corporations
  Monetary Authorities Account
  Reporting to the IMF
  Data Dissemination
  Supplementary Data
  Annex 7.1. Other Changes in the Volume of Assets
  Annex 7.2. Consolidation Adjustments
  Annex 7.3. Surveys of the Financial Corporations Sector
  Annex 7.4. Monetary Authorities Account
  Annex 7.5. Supplementary Data: Guidance Notes
 
8. Financial Statistics
  Introduction
  Definition, Scope, and Framework
  Presentation
  Compilation Methods and Source Data
  Systematic Development
  Structure
  Estimation Techniques for Missing Data
  Editing, Data Checking, and Statistical Discrepancies
 
Appendixes
  I- Illustrative Sectoral Balance Sheets
  II- Standardized Report Forms
 
References
 
Index
 
Boxes
 
Tables