Methodological changes in the definition of „Capital and reserves”
On the dissemination of statistical data reference to end-October 2015 definition of the monetary category “Capital and reserves” was amended. The amendment consists in shifting to “Capital and reserves” the following MFIs balance-sheet components previously classified under “Remaining liabilities”: profit/loss of the current year of commercial banks, profit/loss before approval of commercial banks, profit/loss of the current year of the central bank, previous year’s loss of the central bank and revaluation accounts of the central bank. The above amendment aims at further cross-country harmonization of monetary categories within the EU and strengthening the linkages between financial and statistical reporting. Data for the amended categories were adjusted back to December 2008. For more details see the file below.