2 Conventions

For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that that data point is not requested or that it is not possible to report it. In Annex IV, a row or a column with references shadowed in black shall mean that the related data points shall not be submitted by those institutions that follow those references in that row or column.

The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.

Items that shall be reported in negative are identified in the compiling templates by including ‘(-)’ at the beginning of their label such as in ‘(-) Treasury shares’.

In the ‘Data Point Model’ (‘DPM’) for financial information reporting templates of Annexes III and IV, every data point (cell) has a ‘base item’ to which the ‘credit/debit’ attribute is allocated. That allocation ensures that all entities that report data points follow the ‘sign convention’ and allows to know the ‘credit/debit’ attribute that corresponds to each data point.

Schematically, this convention works as in Table 1.

Table 1 Credit/debit convention, positive and negative signs

Element

Credit

/Debit

Balance

/Movement

Figure reported

Assets

Debit

Balance on assets

Positive (‘Normal’, no sign needed)

Increase on assets

Positive (‘Normal’, no sign needed)

Negative balance on assets

Negative (Minus ‘-’ sign needed)

Decrease on assets

Negative (Minus ‘-’ sign needed)

Expenses

Balance on expenses

Positive (‘Normal’, no sign needed)

Increase on expenses

Positive (‘Normal’, no sign needed)

Negative balance (including reversals) on expenses

Negative (Minus ‘-’ sign needed)

Decrease on expenses

Negative (Minus ‘-’ sign needed)

Liabilities

Credit

Balance on liabilities

Positive (‘Normal’, no sign needed)

Increase on liabilities

Positive (‘Normal’, no sign needed)

Negative balance on liabilities

Negative (Minus ‘-’ sign needed)

Decrease on liabilities

Negative (Minus ‘-’ sign needed)

Equity

Balance on equity

Positive (‘Normal’, no sign needed)

Increase on equity

Positive (‘Normal’, no sign needed)

Negative balance on equity

Negative (Minus ‘-’ sign needed)

Decrease on equity

Negative (Minus ‘-’ sign needed)

Income

Balance on income

Positive (‘Normal’, no sign needed)

Increase on income

Positive (‘Normal’, no sign needed)

Negative balance (including reversals) on income

Negative (Minus ‘-’ sign needed)

Decrease on income

Negative (Minus ‘-’ sign needed)