## Reporting Template 3: From-whom-to-whom debt securities issues and holdings ## Source details **Canonical URL:** [Reporting Template 3: From-whom-to-whom debt securities issues and holdings](https://www.imf.org/-/media/files/news/seminars/dgi/documents/g-20-workshop-on-securities-statistics-14-15-april-2016-explanatory.pdf) ## Other formats - [Markdown version](/-/media/files/news/seminars/dgi/documents/g-20-workshop-on-securities-statistics-14-15-april-2016-explanatory.pdf.md) - [Structured JSON version](/-/media/files/news/seminars/dgi/documents/g-20-workshop-on-securities-statistics-14-15-april-2016-explanatory.pdf.json) --- ### Overview - Reporting Template 3 (Attachment 3) specifies from-whom-to-whom statistics for debt securities issues and holdings by residence and sector of issuers and by residence and sector of holders. - Stocks are to be recorded gross and unconsolidated as outstanding amounts of debt securities at the end of each quarter. - Only stocks at market value should be transmitted. ### Valuation and recording conventions - The HSS recommends market value (dirty price, including accrued interest) as the valuation basis for from-whom-to-whom debt securities statistics. - Market value definition: the value at which debt securities might be acquired or disposed of in markets at the time (the end of the quarter) the valuation is required; midpoint between buying and selling price where quoted; excludes commissions, fees and taxes; includes accrued interest. - International statistical standards apply the debtor approach to accrued interest, so across all sectors interest receivable and interest payable are identical. - Stocks should be recorded gross and unconsolidated. ### Scope and breakdowns - Debt securities are broken down on both issuers’ and holders’ sides by: - Residence: residents and non-residents. - Sector: S11 (non-financial corporations), S12 (financial corporations), S13 (general government), S14+S15 (households and NPISH). - Data are stocks at market value only. - The whole content of Table 3.1 is part of the More Advanced Ambitions. ### Tables, frequency, and timeliness - The Reporting Template 3 refers to one table: - Table 3.1: From-whom-to-whom debt securities issues and holdings, stocks at market value. - Table 3.1 refers to quarterly data on debt securities from-whom-to-whom. - Stock data should be transmitted by 2021. - The timeliness of the delivery of the quarterly data should be 4 months. - Reporting in a from-whom-to-whom format is consistent with data prescribed for SDDS+ adherent economies. ### Reporting targets and classification guidance - Only stocks at market value should be transmitted. - The whole content of Table 3.1 is classified as More Advanced Ambitions and the data need to be transmitted by 2021. - 2008 SNA codes are used for sectors and subsectors. - Holder and issuer rows in Table 3.1 explicitly include: - Holders by residence and sector: Residents (S1), Non-residents (S2), All holders (S1+S2); Non-financial corporations (S11); Financial corporations (S12); General government (S13); Households and NPISH (S14+S15). - Issuers by residence and sector: Residents (S1): Non-financial corporations (S11); Financial corporations (S12); General government (S13); Households and NPISH (S14+S15); Non-residents (S2); All issuers (S1+S2). - Stocks are to be broken down by the same residence and sector categories for issuers and holders. *Based on Reporting Template 3 and the BIS-ECB-IMF Handbook on Securities Statistics (HSS).* ### 1. Reporting Template 1: Debt securities issues statistics by sector, currency, maturity, ### Reporting Template 1: Debt securities issues statistics by sector, currency, maturity, type of interest rate, and (where relevant) by market of issuance ### Reporting Template 1: scope and reference - Reporting Template 1: Debt securities issues statistics by sector, currency, maturity, type of interest rate, and (where relevant) by market of issuance. Reporting Template1 is described in Attachment 1. ### Reporting Template 2: complementary holdings statistics - Reporting Template 2: Debt securities holdings statistics by holding sector, residence of issuer, currency, maturity, type of interest rate, and (if relevant and feasible) by market of issuance (including, where relevant, fields on domestic issues). Reporting Template 2 is described in Attachment 2. *G-20 Workshop on Securities Statistics, 14–15 April 2016 — Explanatory (Reporting Template 1 and 2).* ### 3. Reporting Template 3: From-whom-to-whom debt securities issues and holdings ### Reporting Template 3: From-whom-to-whom debt securities issues and holdings ### Overview - Reporting Template 3 (Attachment 3) specifies from-whom-to-whom statistics for debt securities issues and holdings by residence and sector of issuers and by residence and sector of holders. - Stocks are to be recorded gross and unconsolidated as outstanding amounts of debt securities at the end of each quarter. - Only stocks at market value should be transmitted. ### Valuation and recording conventions - The HSS recommends market value (dirty price, including accrued interest) as the valuation basis for from-whom-to-whom debt securities statistics. - Market value definition: the value at which debt securities might be acquired or disposed of in markets at the time (the end of the quarter) the valuation is required; midpoint between buying and selling price where quoted; excludes commissions, fees and taxes; includes accrued interest. - International statistical standards apply the debtor approach to accrued interest, so across all sectors interest receivable and interest payable are identical. - Stocks should be recorded gross and unconsolidated. ### Scope and breakdowns - Debt securities are broken down on both issuers’ and holders’ sides by: - Residence: residents and non-residents. - Sector: S11 (non-financial corporations), S12 (financial corporations), S13 (general government), S14+S15 (households and NPISH). - Data are stocks at market value only. - The whole content of Table 3.1 is part of the More Advanced Ambitions. ### Tables, frequency, and timeliness - The Reporting Template 3 refers to one table: - Table 3.1: From-whom-to-whom debt securities issues and holdings, stocks at market value. - Table 3.1 refers to quarterly data on debt securities from-whom-to-whom. - Stock data should be transmitted by 2021. - The timeliness of the delivery of the quarterly data should be 4 months. - Reporting in a from-whom-to-whom format is consistent with data prescribed for SDDS+ adherent economies. ### Reporting targets and classification guidance - Only stocks at market value should be transmitted. - The whole content of Table 3.1 is classified as More Advanced Ambitions and the data need to be transmitted by 2021. - 2008 SNA codes are used for sectors and subsectors. - Holder and issuer rows in Table 3.1 explicitly include: - Holders by residence and sector (Residents (S1), Non-residents (S2), All holders (S1+S2); Non-financial corporations (S11); Financial corporations (S12); General government (S13); Households and NPISH (S14+S15)). - Issuers by residence and sector (Residents (S1): Non-financial corporations (S11); Financial corporations (S12); General government (S13); Households and NPISH (S14+S15); Non-residents (S2); All issuers (S1+S2)). - Stocks are to be broken down by the same residence and sector categories for issuers and holders. --- _Source: https://www.imf.org/-/media/files/news/seminars/dgi/documents/g-20-workshop-on-securities-statistics-14-15-april-2016-explanatory.pdf_