Monetary and Financial Statistics

Compilation Guide

April 2008

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.

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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

Monetary and Financial Statistics

Compilation Guide

Contents