## financial-access-survey-guidelines-and-manual-english

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### A. Other Depository Corporations (ODCs)
- Definition: Resident financial institutions with financial intermediation as their principal activity and incur liabilities included in the national definition of broad money.
- Included institution types:
  - 1.1. Commercial banks: accept deposits; offer checking and saving account services; grant business and personal loans; offer other basic financial products.
  - 1.2. Credit unions and credit cooperatives: owned and controlled by their members; accept deposits (may be designated as shares) and make various types of loans.
  - 1.3. Deposit taking microfinance institutions: primary business model is to take deposits and offer small-scale loans typically to self-employed or informally employed low-income individuals and microenterprises, often using specialized methodologies such as group lending.
  - 1.4. Other deposit takers: all remaining financial institutions other than the central bank, commercial banks, credit unions and credit cooperatives, and deposit taking microfinance institutions, that accept deposits or issue other types of liabilities that are included in the national definition of broad money.
    - Examples of names: savings and loan associations, building societies, rural banks and agricultural banks, post office giro institutions, post office savings banks, savings banks, and money market funds.
    - Note: For this survey, money market funds are included in other deposit takers.
- Data submission guidance:
  - Any revisions to previously submitted data should be explained via email (STAFAS@imf.org).

### B. Additional institutions included in the FAS questionnaire
- 2.1. Non-deposit taking microfinance institutions (microcredit institutions): provide microcredit and finance activities with sources other than deposits; microcredit is small-scale credit targeted to low-income individuals (self-employed or employed in the informal sector) and microenterprises.
- 2.2. Insurance corporations: principal function is to provide life, accident, sickness, fire, or other coverage to individual or institutional units, groups of units, or reinsurance services to other insurance corporations.
  - For FAS, insurance corporations are disaggregated into life and non-life.

### C. Financial Instruments
- 3. Deposits: nonnegotiable contracts representing placement of funds available for later withdrawal; include checking, demand, saving, and time deposit accounts.
  - Liabilities of money-market funds (MMFs) in the form of shares or units that are short-term and low-risk and redeemable immediately or at relatively short notice are included in deposits.
- 4. Loans: financial assets created when a creditor lends funds directly to a debtor, evidenced by non-negotiable documents.
  - Include: mortgage loans, consumer loans, hire-purchase credit, financial leases, securities repurchase agreements, credit card debt, etc.
- 5. Insurance technical reserves:
  - Note: Terminology revised to reflect the revised classification of the 2008 SNA. Until FAS 2018, technical reserves were classified into life and non-life. From FAS 2019, insurance technical reserves classified into two categories relevant for FAS:
    - 5.1. Non-life insurance technical reserves: prepayments of net non-life insurance premiums (paid but not earned as of the balance sheet date) and reserves to meet outstanding non-life insurance claims.
    - 5.2. Life insurance and annuities entitlements: financial claims policyholders have against a corporation offering life insurance or providing annuities; consists of reserves for prepaid premiums and accrued liabilities to life insurance policyholders and beneficiaries of annuities.
  - Exclusion: Net equity of households in pension funds is not included as pension funds are not covered in the survey.

### D. Other definitions and service channels
- 6. Automated teller machines (ATMs): electromechanical devices enabling customers to perform cash withdrawals, balance inquiries, deposits, transfers, and account information using an electronic card.
- 7. Small and medium enterprises (SMEs): may be defined based on local context; record local definition in metadata. If no local definition, use IFC guideline (firm must meet two of the three requirements for employees, assets, or annual sales). Loan size may be used as proxy.
  - Table 1. Small and Medium Enterprise Classification (values preserved as presented):
    - Micro: Employees <10; Assets <USD100,000; Annual Sales <USD100,000; Loan Size Proxies <USD10,000
    - Small: Employees <50; Assets <USD 3 million; Annual Sales <USD 3 million; Loan Size Proxies <USD100,000
    - Medium: Employees <300; Assets <USD15 million; Annual Sales <USD15 million; Loan Size Proxies <USD1 million (<USD 2 million for some advanced countries)
- 8. Policy holder: person or entity that pays a premium to an insurance corporation in exchange for coverage provided by an insurance policy.
- 9. Life insurance policies: payment contingent upon death of the insured or maturity of the investment (e.g., endowment insurance); includes underwriting annuities, investment and risk products (e.g. whole life insurance or unit-linked insurance), and personal accident policies.
- 10. Non-life insurance policies: provide cover against loss or damage due to accident, fire, property loss, health-related expenses, etc.
- 11. Debit cards: payment card enabling holder to charge purchases directly to their account; funds debited in full for every transaction; some issuers provide overdraft feature.
- 12. Credit cards: payment card indicating holder has been granted a line of credit; enables purchases and/or cash withdrawals up to prearranged ceiling; credit can be settled in full or in part with interest charged on extended credit; sometimes annual fee.
- 13. Mobile and internet banking: facility enabling customers to execute financial transactions electronically via the internet using a mobile phone or another electronic device; distinct from mobile money.
- 14. Mobile money service provider (MMSP): mobile network operator or other entity that partners with mobile network operators to offer mobile money services through agents independent of the traditional banking network.
- 15. Mobile money: pay-as-you-go digital medium of exchange and store of value using mobile money accounts, facilitated by a network of mobile money agents; offered by mobile network operator or partner entity independent of traditional banking network.
  - Bank-account channel exclusion: Services that offer mobile phone as just another channel to access a traditional banking product are not considered mobile money. A bank account is not required to use mobile money services; only a basic mobile phone is required.
  - 15.1. Registered mobile money account: account registered with a resident MMSP, primarily accessed using a mobile phone, usable for peer-to-peer transfers, bill payments, merchant payments and international remittances (where allowed).
  - 15.2. Active mobile money account: registered mobile money account used to conduct a mobile money or cash-in cash-out transaction over the past 90 days.
  - 15.3. Registered mobile money agent outlet: person, quasi-corporation, corporation or machine that facilitates account registration, cash-in cash-out transactions, and customer support.
  - 15.4. Active mobile money agent outlet: registered outlet that has facilitated at least one transaction over the past 30 days.
- 16. Mobile money transaction: financial payment or transfer to a third party using balances on a mobile money account via a mobile phone, including P2P transfers, bill payments, merchant payments, and international remittances; excludes services that use mobile phone purely as an alternative channel to traditional banking products.

### E. Quantitative measures and counting rules
- 17. Number of institutions: all resident (domestically or foreign owned) commercial banks, credit unions and credit cooperatives, deposit taking microfinance institutions, other deposit takers, non-deposit taking microfinance institutions, and insurance corporations.
- 18. Number of branches: all units in the country physically separated from main offices, not incorporated as separate subsidiaries; exclude main offices. Branches include units with or without human staff that provide a range of services and automated units offering cash withdrawal/deposit or online banking terminals and check depositing machines.
  - Reporting guidance:
    - Data for individuals from the household sector should include individuals 15 years of age and older.
    - Please specify the months for the reference year for the reported data.
- 19. Number of non-branch retail agent outlets: legal entities separate from the financial institution (typically retail commercial outlets) authorized to act on behalf of the financial institution; typically provide account opening and cash-in/cash-out services; also known as "business correspondents".
- 20. Number of ATMs: total number of ATMs of all financial institutions in the reporting jurisdiction.
- 21. Number of depositors: all resident nonfinancial corporations (public and private) and individuals in the household sector who are owners of deposit accounts.
  - Counting rules:
    - Corporate accounts counted as only one depositor irrespective of number of deposit accounts.
    - Individual accounts counted as only one depositor irrespective of number of deposit accounts.
    - For joint accounts, all depositors must be counted individually.
  - 21.1. Number of depositors o/w SME: sub-category referring to SMEs which are owners of deposit accounts at each type of financial institution.
  - 21.2. Number of depositors o/w household sector: sub-category referring to depositors in the household sector, further disaggregated into female and male depositors. In joint accounts, count all owners individually under the appropriate gender categories.
- 22. Number of deposit accounts: total number of checking, demand, saving, and time deposit accounts owned by resident non-financial corporations and individuals in the household sector.
  - Counting rules:
    - Count actual number of corporate, individual, and joint accounts (as opposed to number of depositors).
    - All accounts owned by an individual or corporation should be counted.
  - 22.1. Number of deposit accounts o/w SMEs: deposit accounts owned by SMEs.
  - 22.2. Number of deposit accounts o/w household sector: deposit accounts held by individuals in the household sector, disaggregated into "women-owned deposit accounts" and "men-owned deposit accounts"; in joint accounts count the account under each owner separately.
- 23. Number of insurance policy holders: total number of life and non-life insurance policy holders from resident nonfinancial corporations and individuals in the household sector.
  - Counting: A customer holding more than one insurance policy should be counted as one policy holder.
  - 23.1. Number of insurance policy holders o/w life insurance: number of life insurance policy holders from resident individuals of the household sector.
  - 23.2. Number of insurance policy holders o/w non-life insurance: number of non-life insurance policy holders from resident nonfinancial corporations and individuals of the household sector; a customer with multiple non-life policies counted as only one non-life insurance policy holder.
- 24. Number of insurance policies: number of life and non-life insurance policies held by resident nonfinancial corporations and individuals in the household sector.
  - Several life and non-life policies of a single policy holder should be counted individually if covered by different accounts.
  - 24.1. Number of insurance policies o/w life insurance: number of life insurance policies.
  - 24.2. Number of insurance policies o/w non-life insurance: number of non-life insurance policies.
- 25. Number of borrowers: number of resident nonfinancial corporations (public and private) and individuals in the household sector that have obtained credit (loans) from each type of financial institution.
  - Counting rules:
    - A corporate entity counted as one borrower irrespective of number of loans.
    - An individual counted as one borrower irrespective of number of loan accounts.
    - If a loan is extended to a group of borrowers, count all borrowers individually.
  - 25.1. Number of borrowers o/w SME: SME borrowers.
  - 25.2. Number of borrowers o/w household sector: borrowers from the household sector, further disaggregated into male and female borrowers. In joint borrowing, count all borrowers individually under appropriate gender categories.
- 26. Number of loan accounts: total number of loan accounts of resident nonfinancial corporations and individuals that have obtained credit from reporting institutions.
  - Counting rules:
    - Count actual number of loans (not number of borrowers).
    - Overdraft accounts should be counted towards total number of loan accounts.
  - 26.1. Number of loan accounts o/w SME: loan accounts of SMEs.
  - 26.2. Number of loan accounts o/w household sector: loan accounts from the household sector, disaggregated into men-owned and women-owned loan accounts. In joint loan accounts count all account owners separately; sums of men-owned and women-owned loan accounts may not equal total household sector loan accounts.
- 27. Number of debit cards refers to the total number of debit cards of all financial institutions in circulation (excluding expired and withdrawn cards) in the reporting jurisdiction.

### Definitions of FAS indicators (items 27–40)
- 27. Number of debit cards refers to the total number of debit cards of all financial institutions in circulation (excluding expired and withdrawn cards) in the reporting jurisdiction.
- 28. Number of credit cards refers to the total number of credit cards of all financial institutions in circulation in the reporting jurisdiction.
- 29. Outstanding deposits refer to the total amount (in millions of domestic currency) of all types of outstanding deposits (including accrued interest) of resident nonfinancial corporations and individuals from the household sector.
  - 29.1. Outstanding deposits o/w SME is a sub-category of outstanding deposits described above. It refers to outstanding deposits of SMEs.
  - 29.2. Outstanding deposits o/w household sector is a sub-category of outstanding deposits described above. It refers to outstanding deposits of the household sector. Deposits held in joint accounts should be excluded and only information for individual accounts should be provided. It is therefore possible that the sum of men-owned and women-owned deposits may not necessarily be equal to the number of household sector deposits.
- 30. Insurance technical reserves refer to the outstanding amount (in millions of domestic currency) of insurance technical reserves. This is disaggregated into non-life technical reserves; and life insurance and annuities entitlements.
- 31. Outstanding loans refer to the total amount (in millions of domestic currency) of outstanding loans (including accrued interest) made by the financial institution to resident nonfinancial corporations and individuals from the household sector.
  - 31.1. Outstanding loans o/w SME is a sub-category of outstanding loans described above. It refers to outstanding loans to SMEs.
  - 31.2. Outstanding loans o/w household sector is another sub-category of outstanding loans described above. It refers to outstanding loans to the household sector. The questionnaire asks for further disaggregation of this sub-category into loans to men and to women. Joint loans should be excluded and only information for individual loans should be provided. It is therefore possible that the sum of loans to men and loans to women may not necessarily be equal to the loans to the household sector.
- 32. Number of mobile and internet banking transactions refers to the total number of mobile and internet banking transactions carried out by resident nonfinancial corporations and individuals from the household sector during the reference year. Please report data for commercial banks only.
- 33. Value of mobile and internet banking transactions refers to the value (in millions of domestic currency) of mobile and internet banking transactions carried out by resident nonfinancial corporations and individuals from the household sector during the reference year. Please report data for commercial banks only.
- 34. Number of registered mobile money accounts refers to the total number of registered mobile money accounts of all mobile money service providers.
- 35. Number of active mobile money accounts refers to the total number of active mobile money accounts of all mobile money service providers.
- 36. Number of registered mobile money agent outlets refers to the total number of registered mobile money agent outlets of all mobile money service providers.
- 37. Number of active mobile money agent outlets refers to the total number of active mobile money agent outlets of all mobile money service providers.
- 38. Number of mobile money transactions refers to the total number of mobile money transactions carried out by customers of all mobile money service providers during the reference year.
- 39. Value of mobile money transactions refers to the total amount (in millions of domestic currency) of mobile money transactions carried out by customers of all mobile money service providers during the reference year.
- 40. Outstanding balances on active mobile money accounts refer to the total amount (in millions of domestic currency) of outstanding balances on active mobile money accounts of all mobile money service providers.

### Contact information, metadata, validation, and ICS submission
- Contact and clarifications:
  - For any questions/clarifications regarding the guidelines, contact STAFAS@imf.org.
  - “NA” indicates that the financial institution or service either does not exist in the reporting jurisdiction or falls outside the coverage of the reporting authority. Provide an explanation in the metadata in either case.
  - A missing data point indicates that data for the financial institution or service is either not collected by or is not available with the reporting authority.
  - A data point reported as zero ‘0’ is a data value of zero.
- Metadata and country notes (submission via ICS):
  - 42. Metadata or Country Notes can be submitted with notes to the data submitted in the questionnaire in the metadata or country notes. Metadata needs to be submitted through the ICS (https://www-ics.imf.org).
    - 42.1. Existing deviations from the definitions set out in the FAS guidelines: If any of the data series included in the questionnaire are defined differently in your jurisdiction, provide details in this section of the metadata.
    - 42.2. Any additional information deemed useful to the data users: If there are any changes in methodology, or any other change that effects the data, provide details in this section.
  - 43. Data Validation: At the bottom of the FAS survey questionnaire, there are a few data consistency checks. Prior to uploading the questionnaire to the ICS, check the consistency and accuracy of the reported data using the consistency checks. If a data point fails this consistency check, the corresponding validation cell will be highlighted in red.
- Integrated Collection System (ICS) usage and high-level reporting steps:
  - Integrated Collection System available at https://www-ics.imf.org is used for data and metadata collection. If not an ICS user, register at https://www-ics.imf.org/ics/Register.aspx. For assistance on ICS, write to icsinquiry@imf.org.
  - ANNEX II. FAS QUESTIONNAIRE REPORTING INSTRUCTIONS (high-level steps):
    - STEP 1-Login to ICS: Click on the SIGN IN tab and use your “Username” and “Password”.
    - STEP 2-Download the FAS questionnaire: Select Financial Access Survey under Financial Sector in the “Data Domains” and click on the Download tab.
    - STEP 3-Pop-up window: Click on the Start Download tab in the pop-up window.
    - STEP 4-Download complete: The excel file will be saved on your computer available for editing.
    - STEP 5-Fill in the FAS Questionnaire: Fill up the questionnaire and save the excel file in your computer.
    - STEP 6-Upload the FAS questionnaire: Log back in to ICS and click on the Upload tab.
    - STEP 7-Pop-up upload window: Click on the Add Files tab and select the excel file from your computer. Click on the Start Upload tab.
    - STEP 8-Upload complete: A confirmation screen will appear once the upload is completed.
  - ANNEX III. FAS METADATA REPORTING INSTRUCTIONS (high-level steps):
    - STEP 1-Navigating to the metadata page: Once the FAS Questionnaire is uploaded on to ICS, click on the “Metadata” tab to reach “Financial Access Survey: Country Notes”.
    - STEP 2-Updating the contact information: Fill in the details of the person updating the metadata. Only one contact person per reporting country is allowed.
    - STEP 3-Providing metadata or country notes for the data: In the “General” section provide additional notes about the data or edit previously provided information per the metadata instructions.
    - STEP 4-Submitting metadata: Click on the Submit tab once updates are complete.
    - STEP 5-Exiting the metadata page: Click on the exit tab to move out of the metadata page.
  - Additional metadata UI features and operational notes:
    - Save work every 15 minutes.
    - Task Notes allows inclusion of a note from the data reporter which will be included in the e-mail sent to the IMF.
    - Spell check allows a spell check on free text in the text boxes.
    - Print lets you open a printable version.

*Source: International Monetary Fund, Financial Access Survey Guidelines and Manual.*

### 1. The FAS questionnaire includes the following institutions that fall under the broad category

### financial-access-survey-guidelines-and-manual-english - 1. The FAS questionnaire includes the following institutions that fall under the broad category

### A. Other Depository Corporations (ODCs)
- Definition: Resident financial institutions with financial intermediation as their principal activity and incur liabilities included in the national definition of broad money.
- 1.1. Commercial banks: accept deposits; offer checking and saving account services; grant business and personal loans; offer other basic financial products.
- 1.2. Credit unions and credit cooperatives: owned and controlled by their members; accept deposits (may be designated as shares) and make various types of loans.
- 1.3. Deposit taking microfinance institutions: primary business model is to take deposits and offer small-scale loans typically to self-employed or informally employed low-income individuals and microenterprises, often using specialized methodologies such as group lending.
- 1.4. Other deposit takers: all remaining financial institutions other than the central bank, commercial banks, credit unions and credit cooperatives, and deposit taking microfinance institutions, that accept deposits or issue other types of liabilities that are included in the national definition of broad money.
  - Examples of names: savings and loan associations, building societies, rural banks and agricultural banks, post office giro institutions, post office savings banks, savings banks, and money market funds.
  - Note: For this survey, money market funds are included in other deposit takers.

- Data Revisions: Any revisions to previously submitted data should be explained via email (STAFAS@imf.org).

### B. Additional institutions included in the FAS questionnaire
- 2.1. Non-deposit taking microfinance institutions (microcredit institutions): provide microcredit and finance activities with sources other than deposits; microcredit is small-scale credit targeted to low-income individuals (self-employed or employed in the informal sector) and microenterprises.
- 2.2. Insurance corporations: principal function is to provide life, accident, sickness, fire, or other coverage to individual or institutional units, groups of units, or reinsurance services to other insurance corporations.
  - For FAS, insurance corporations are disaggregated into life and non-life.

### C. Financial Instruments
- 3. Deposits: nonnegotiable contracts representing placement of funds available for later withdrawal; include checking, demand, saving, and time deposit accounts.
  - Liabilities of money-market funds (MMFs) in the form of shares or units that are short-term and low-risk and redeemable immediately or at relatively short notice are included in deposits.
- 4. Loans: financial assets created when a creditor lends funds directly to a debtor, evidenced by non-negotiable documents.
  - Include: mortgage loans, consumer loans, hire-purchase credit, financial leases, securities repurchase agreements, credit card debt, etc.
- 5. Insurance technical reserves:
  - Note: Terminology revised to reflect the revised classification of the 2008 SNA. Until FAS 2018, technical reserves were classified into life and non-life. From FAS 2019, insurance technical reserves classified into two categories relevant for FAS:
    - 5.1. Non-life insurance technical reserves: prepayments of net non-life insurance premiums (paid but not earned as of the balance sheet date) and reserves to meet outstanding non-life insurance claims.
    - 5.2. Life insurance and annuities entitlements: financial claims policyholders have against a corporation offering life insurance or providing annuities; consists of reserves for prepaid premiums and accrued liabilities to life insurance policyholders and beneficiaries of annuities.
  - Exclusion: Net equity of households in pension funds is not included as pension funds are not covered in the survey.

### D. Other definitions and service channels
- 6. Automated teller machines (ATMs): electromechanical devices enabling customers to perform cash withdrawals, balance inquiries, deposits, transfers, and account information using an electronic card.
- 7. Small and medium enterprises (SMEs): may be defined based on local context; record local definition in metadata. If no local definition, use IFC guideline (firm must meet two of the three requirements for employees, assets, or annual sales). Loan size may be used as proxy.
  - Table 1. Small and Medium Enterprise Classification (values preserved as presented):
    - Micro: Employees <10; Assets <USD100,000; Annual Sales <USD100,000; Loan Size Proxies <USD10,000
    - Small: Employees <50; Assets <USD 3 million; Annual Sales <USD 3 million; Loan Size Proxies <USD100,000
    - Medium: Employees <300; Assets <USD15 million; Annual Sales <USD15 million; Loan Size Proxies <USD1 million (<USD 2 million for some advanced countries)
- 8. Policy holder: person or entity that pays a premium to an insurance corporation in exchange for coverage provided by an insurance policy.
- 9. Life insurance policies: payment contingent upon death of the insured or maturity of the investment (e.g., endowment insurance); includes underwriting annuities, investment and risk products (e.g. whole life insurance or unit-linked insurance), and personal accident policies.
- 10. Non-life insurance policies: provide cover against loss or damage due to accident, fire, property loss, health-related expenses, etc.
- 11. Debit cards: payment card enabling holder to charge purchases directly to their account; funds debited in full for every transaction; some issuers provide overdraft feature.
- 12. Credit cards: payment card indicating holder has been granted a line of credit; enables purchases and/or cash withdrawals up to prearranged ceiling; credit can be settled in full or in part with interest charged on extended credit; sometimes annual fee.
- 13. Mobile and internet banking: facility enabling customers to execute financial transactions electronically via the internet using a mobile phone or another electronic device; distinct from mobile money.
- 14. Mobile money service provider (MMSP): mobile network operator or other entity that partners with mobile network operators to offer mobile money services through agents independent of the traditional banking network.
- 15. Mobile money: pay-as-you-go digital medium of exchange and store of value using mobile money accounts, facilitated by a network of mobile money agents; offered by mobile network operator or partner entity independent of traditional banking network.
  - Bank-account channel exclusion: Services that offer mobile phone as just another channel to access a traditional banking product are not considered mobile money. A bank account is not required to use mobile money services; only a basic mobile phone is required.
  - 15.1. Registered mobile money account: account registered with a resident MMSP, primarily accessed using a mobile phone, usable for peer-to-peer transfers, bill payments, merchant payments and international remittances (where allowed).
  - 15.2. Active mobile money account: registered mobile money account used to conduct a mobile money or cash-in cash-out transaction over the past 90 days.
  - 15.3. Registered mobile money agent outlet: person, quasi-corporation, corporation or machine that facilitates account registration, cash-in cash-out transactions, and customer support.
  - 15.4. Active mobile money agent outlet: registered outlet that has facilitated at least one transaction over the past 30 days.
- 16. Mobile money transaction: financial payment or transfer to a third party using balances on a mobile money account via a mobile phone, including P2P transfers, bill payments, merchant payments, and international remittances; excludes services that use mobile phone purely as an alternative channel to traditional banking products.

### E. Quantitative measures and counting rules
- 17. Number of institutions: all resident (domestically or foreign owned) commercial banks, credit unions and credit cooperatives, deposit taking microfinance institutions, other deposit takers, non-deposit taking microfinance institutions, and insurance corporations.
- 18. Number of branches: all units in the country physically separated from main offices, not incorporated as separate subsidiaries; exclude main offices. Branches include units with or without human staff that provide a range of services and automated units offering cash withdrawal/deposit or online banking terminals and check depositing machines.
  - Reporting guidance:
    - Data for individuals from the household sector should include individuals 15 years of age and older.
    - Please specify the months for the reference year for the reported data.
- 19. Number of non-branch retail agent outlets: legal entities separate from the financial institution (typically retail commercial outlets) authorized to act on behalf of the financial institution; typically provide account opening and cash-in/cash-out services; also known as "business correspondents".
- 20. Number of ATMs: total number of ATMs of all financial institutions in the reporting jurisdiction.
- 21. Number of depositors: all resident nonfinancial corporations (public and private) and individuals in the household sector who are owners of deposit accounts.
  - Counting rules:
    - Corporate accounts counted as only one depositor irrespective of number of deposit accounts.
    - Individual accounts counted as only one depositor irrespective of number of deposit accounts.
    - For joint accounts, all depositors must be counted individually.
  - 21.1. Number of depositors o/w SME: sub-category referring to SMEs which are owners of deposit accounts at each type of financial institution.
  - 21.2. Number of depositors o/w household sector: sub-category referring to depositors in the household sector, further disaggregated into female and male depositors. In joint accounts, count all owners individually under the appropriate gender categories.
- 22. Number of deposit accounts: total number of checking, demand, saving, and time deposit accounts owned by resident non-financial corporations and individuals in the household sector.
  - Counting rules:
    - Count actual number of corporate, individual, and joint accounts (as opposed to number of depositors).
    - All accounts owned by an individual or corporation should be counted.
  - 22.1. Number of deposit accounts o/w SMEs: deposit accounts owned by SMEs.
  - 22.2. Number of deposit accounts o/w household sector: deposit accounts held by individuals in the household sector, disaggregated into "women-owned deposit accounts" and "men-owned deposit accounts"; in joint accounts count the account under each owner separately.
- 23. Number of insurance policy holders: total number of life and non-life insurance policy holders from resident nonfinancial corporations and individuals in the household sector.
  - Counting: A customer holding more than one insurance policy should be counted as one policy holder.
  - 23.1. Number of insurance policy holders o/w life insurance: number of life insurance policy holders from resident individuals of the household sector.
  - 23.2. Number of insurance policy holders o/w non-life insurance: number of non-life insurance policy holders from resident nonfinancial corporations and individuals of the household sector; a customer with multiple non-life policies counted as only one non-life insurance policy holder.
- 24. Number of insurance policies: number of life and non-life insurance policies held by resident nonfinancial corporations and individuals in the household sector.
  - Several life and non-life policies of a single policy holder should be counted individually if covered by different accounts.
  - 24.1. Number of insurance policies o/w life insurance: number of life insurance policies.
  - 24.2. Number of insurance policies o/w non-life insurance: number of non-life insurance policies.
- 25. Number of borrowers: number of resident nonfinancial corporations (public and private) and individuals in the household sector that have obtained credit (loans) from each type of financial institution.
  - Counting rules:
    - A corporate entity counted as one borrower irrespective of number of loans.
    - An individual counted as one borrower irrespective of number of loan accounts.
    - If a loan is extended to a group of borrowers, count all borrowers individually.
  - 25.1. Number of borrowers o/w SME: SME borrowers.
  - 25.2. Number of borrowers o/w household sector: borrowers from the household sector, further disaggregated into male and female borrowers. In joint borrowing, count all borrowers individually under appropriate gender categories.
- 26. Number of loan accounts: total number of loan accounts of resident nonfinancial corporations and individuals that have obtained credit from reporting institutions.
  - Counting rules:
    - Count actual number of loans (not number of borrowers).
    - Overdraft accounts should be counted towards total number of loan accounts.
  - 26.1. Number of loan accounts o/w SME: loan accounts of SMEs.
  - 26.2. Number of loan accounts o/w household sector: loan accounts from the household sector, disaggregated into men-owned and women-owned loan accounts. In joint loan accounts count all account owners separately; sums of men-owned and women-owned loan accounts may not equal total household sector loan accounts.

*Financial Access Survey (FAS) Guidelines and Manual*

### 27. Number of debit cards refers to the total number of debit cards of all financial institutions

### financial-access-survey-guidelines-and-manual-english - 27. Number of debit cards refers to the total number of debit cards of all financial institutions

### Definitions of FAS indicators (items 27–40)
- 27. Number of debit cards refers to the total number of debit cards of all financial institutions in circulation (excluding expired and withdrawn cards) in the reporting jurisdiction.
- 28. Number of credit cards refers to the total number of credit cards of all financial institutions in circulation in the reporting jurisdiction.
- 29. Outstanding deposits refer to the total amount (in millions of domestic currency) of all types of outstanding deposits (including accrued interest) of resident nonfinancial corporations and individuals from the household sector.
  - 29.1. Outstanding deposits o/w SME is a sub-category of outstanding deposits described above. It refers to outstanding deposits of SMEs.
  - 29.2. Outstanding deposits o/w household sector is a sub-category of outstanding deposits described above. It refers to outstanding deposits of the household sector. Deposits held in joint accounts should be excluded and only information for individual accounts should be provided. It is therefore possible that the sum of men-owned and women-owned deposits may not necessarily be equal to the number of household sector deposits.
- 30. Insurance technical reserves refer to the outstanding amount (in millions of domestic currency) of insurance technical reserves. This is disaggregated into non-life technical reserves; and life insurance and annuities entitlements.
- 31. Outstanding loans refer to the total amount (in millions of domestic currency) of outstanding loans (including accrued interest) made by the financial institution to resident nonfinancial corporations and individuals from the household sector.
  - 31.1. Outstanding loans o/w SME is a sub-category of outstanding loans described above. It refers to outstanding loans to SMEs.
  - 31.2. Outstanding loans o/w household sector is another sub-category of outstanding loans described above. It refers to outstanding loans to the household sector. The questionnaire asks for further disaggregation of this sub-category into loans to men and to women. Joint loans should be excluded and only information for individual loans should be provided. It is therefore possible that the sum of loans to men and loans to women may not necessarily be equal to the loans to the household sector.
- 32. Number of mobile and internet banking transactions refers to the total number of mobile and internet banking transactions carried out by resident nonfinancial corporations and individuals from the household sector during the reference year. Please report data for commercial banks only.
- 33. Value of mobile and internet banking transactions refers to the value (in millions of domestic currency) of mobile and internet banking transactions carried out by resident nonfinancial corporations and individuals from the household sector during the reference year. Please report data for commercial banks only.
- 34. Number of registered mobile money accounts refers to the total number of registered mobile money accounts of all mobile money service providers.
- 35. Number of active mobile money accounts refers to the total number of active mobile money accounts of all mobile money service providers.
- 36. Number of registered mobile money agent outlets refers to the total number of registered mobile money agent outlets of all mobile money service providers.
- 37. Number of active mobile money agent outlets refers to the total number of active mobile money agent outlets of all mobile money service providers.
- 38. Number of mobile money transactions refers to the total number of mobile money transactions carried out by customers of all mobile money service providers during the reference year.
- 39. Value of mobile money transactions refers to the total amount (in millions of domestic currency) of mobile money transactions carried out by customers of all mobile money service providers during the reference year.
- 40. Outstanding balances on active mobile money accounts refer to the total amount (in millions of domestic currency) of outstanding balances on active mobile money accounts of all mobile money service providers.

### Contact information and clarifications
- For any questions/clarifications regarding the guidelines, contact STAFAS@imf.org.
- “NA” indicates that the financial institution or service either does not exist in the reporting jurisdiction or falls outside the coverage of the reporting authority. Provide an explanation in the metadata in either case.
- A missing data point indicates that data for the financial institution or service is either not collected by or is not available with the reporting authority.
- A data point reported as zero ‘0’ is a data value of zero.

### Metadata, validation, and submission instructions
- 42. Metadata or Country Notes can be submitted with notes to the data submitted in the questionnaire in the metadata or country notes. Metadata needs to be submitted through the ICS (https://www-ics.imf.org).
  - 42.1. Existing deviations from the definitions set out in the FAS guidelines: If any of the data series included in the questionnaire are defined differently in your jurisdiction, provide details in this section of the metadata.
  - 42.2. Any additional information deemed useful to the data users: If there are any changes in methodology, or any other change that effects the data, provide details in this section.
- 43. Data Validation: At the bottom of the FAS survey questionnaire, there are a few data consistency checks. Prior to uploading the questionnaire to the ICS, check the consistency and accuracy of the reported data using the consistency checks. If a data point fails this consistency check, the corresponding validation cell will be highlighted in red.

### Integrated Collection System (ICS) usage and step-by-step reporting (Annex II and III)
- Integrated Collection System available at https://www-ics.imf.org is used for data and metadata collection. If not an ICS user, register at https://www-ics.imf.org/ics/Register.aspx. For assistance on ICS, write to icsinquiry@imf.org.
- ANNEX II. FAS QUESTIONNAIRE REPORTING INSTRUCTIONS (high-level steps)
  - STEP 1-Login to ICS: Click on the SIGN IN tab and use your “Username” and “Password”.
  - STEP 2-Download the FAS questionnaire: Select Financial Access Survey under Financial Sector in the “Data Domains” and click on the Download tab.
  - STEP 3-Pop-up window: Click on the Start Download tab in the pop-up window.
  - STEP 4-Download complete: The excel file will be saved on your computer available for editing.
  - STEP 5-Fill in the FAS Questionnaire: Fill up the questionnaire and save the excel file in your computer.
  - STEP 6-Upload the FAS questionnaire: Log back in to ICS and click on the Upload tab.
  - STEP 7-Pop-up upload window: Click on the Add Files tab and select the excel file from your computer. Click on the Start Upload tab.
  - STEP 8-Upload complete: A confirmation screen will appear once the upload is completed.
- ANNEX III. FAS METADATA REPORTING INSTRUCTIONS (high-level steps)
  - STEP 1-Navigating to the metadata page: Once the FAS Questionnaire is uploaded on to ICS, click on the “Metadata” tab to reach “Financial Access Survey: Country Notes”.
  - STEP 2-Updating the contact information: Fill in the details of the person updating the metadata. Only one contact person per reporting country is allowed.
  - STEP 3-Providing metadata or country notes for the data: In the “General” section provide additional notes about the data or edit previously provided information per the metadata instructions.
  - STEP 4-Submitting metadata: Click on the Submit tab once updates are complete.
  - STEP 5-Exiting the metadata page: Click on the exit tab to move out of the metadata page.
- Additional metadata UI features and operational notes:
  - Save work every 15 minutes.
  - Task Notes allows inclusion of a note from the data reporter which will be included in the e-mail sent to the IMF.
  - Spell check allows a spell check on free text in the text boxes.
  - Print lets you open a printable version.

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_Source: https://www.imf.org/-/media/files/data/home/financial-access-survey-guidelines-and-manual-english.pdf_