Financial Soundness Indicators

Compilation Guide
March 2006

©2006 International Monetary Fund
Ordering Information

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 Contents   
 
  Abbreviations (52KB pdf file)
  Foreword (84KB pdf file)
 
I. 
Introduction (96KB pdf file)
  Background
  Some key aspects of the Guide
  Structure of the Guide
  Terminology
 
PART I: CONCEPTUAL FRAMEWORK
 
II. 
Overview of the Financial System (80KB pdf file)
  Introduction
  What Is a Financial System?
  Financial Corporations
  Nonfinancial Corporations
  Households
  Nonprofit Institutions Serving Households (NPISHs)
  General Government
  Public Sector
  Financial Markets
  Payment System
  Real Estate Markets
III. 
Accounting Principles for Financial Soundness Indicators (100KB pdf file)
  Introduction
  Definition of Flows and Positions
  Time of Recognition of Flows and Positions
  Valuation
  Residence
  Domestic and Foreign Currencies, Unit of Account, and Exchange Rate Conversion
  Maturity
IV. 
Accounting Framework and Sectoral Financial Statements (204KB pdf file)
  Introduction
  Accounting Framework
  Sectoral Financial Statements
V. 
Aggregation and Consolidation of Data (136KB pdf file)
  Introduction
  Defining terms
  The Aggregate Resident-Based Approach
  The Consolidated-Based Approach
  Applying Consolidated Group Reporting to the Needs of FSI data
  Specific Issues Arising from the Consolidated Approach
  Compiling Consolidated Sector-Level Data
  Annex: Detailed Specification of the Sector-Level Adjustments Required
 
PART II: SPECIFICATION OF FINANCIAL SOUNDNESS INDICATORS
 
VI. 
Specification of Financial Soundness Indicators for Deposit Takers (128KB pdf file)
  Introduction
  Financial Soundness Indicators
VII. 
Specification of Financial Soundness Indicators for Other Sectors (64KB pdf file)
  Introduction
  Calculation of Financial Soundness Indicators
VIII. 
Financial Markets (120KB pdf file)
  Introduction
  Interest Rates
  Securities Markets
  Annex: Structural Indicators for Financial Markets
IX. 
Real Estate Price Indices (100KB pdf file)
  Introduction
  Measuring Real Estate Prices
  Structural Indicators of Real Estate Markets
  Constructing Real Estate Price Measures
 
PART III: COMPILATION AND DISSEMINATION OF FINANCIAL SOUNDNESS INDICATORS
 
X. 
Strategic and Managerial Issues (100KB pdf file)
  Introduction
  Strategic Issues
  Managerial Issues
XI. 
Compilation of FSI Data: Practical Issues (152KB pdf file)
  Introduction
  Basic Data Sources
  Other Data Requirements
  Availability of Data
  Breaks in Data Series
  Seasonal Adjustment
XII. 
Dissemination of FSI Ratios and Related Data (96KB pdf file)
  Introduction
  Dissemination Practices
  A framework for Disseminating FSIs
 
PART IV: ANALYSIS OF FINANCIAL SOUNDNESS INDICATORS
 
XIII. 
Financial Soundness Indicators and Macroprudential Analysis (104KB pdf file)
  Introduction
  Why are FSI Data Needed?
  What is the Financial Stability Framework within which FSI Data Can Be Used?
  What Are Some Other Tools That Can Enhance the Usefulness and Understanding of FSI Data?
XIV. 
What Use Can Be Made of the Specific FSIs? (80KB pdf file)
  Introduction
  Deposit Takers
  Other Financial Corporations
  Nonfinancial Corporations
  Households
  Real Estate Markets
XV. 
Peer Group Analysis and Descriptive Statistics (116KB pdf file)
  Introduction
  Peer Group Analysis
  Descriptive Statistics
 
Appendixes (484KB pdf file)
 
I. 
Survey on the Use, Compilation, and Dissemination of Macroprudential Indicators
II. 
Summary of Guidance for each Financial Soundness Indicator
III. 
Additional Definitions of FSIs and Related Data Series
IV. 
Reconciliation between the Guide’s Methodology and National and Commercial Accounting
V. 
Numerical Examples
VI. 
Remaining Issues: Provisioning, Interest Rate Risk, and Stress Testing
VII. 
Glossary of Terms
 
Bibliography (68KB pdf file)
 
Index (76KB pdf file)