BANKING STATISTICS GUIDELINES AND CUSTOMER by liaoqinmei

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									B A N K I N G S TAT I S T I C S GU I D E L I N E S
A N D C U S T O M E R C L A S S I F I C AT I O N
JU LY
2 0 03




Special Statistical Publication 1
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Deutsche Bundesbank
Wilhelm-Epstein-Strasse 14
60431 Frankfurt am Main
Postfach 10 06 02
60006 Frankfurt am Main
Federal Republic of Germany
Tel        +49 69 9566 -1
or         +49 69 9566 2334
Telex      41227 within Germany
           414431 from abroad
Fax        +49 69 9566 2969
or         +49 69 5601071                          The Special Statistical Publications are pub-
Internet http://www.bundesbank.de                  lished by the Deutsche Bundesbank, Frank-
E-mail Statistik-S1@bundesbank.de                  furt am Main, by virtue of section 18 of the
                                                   Bundesbank Act. They are available to inter-
Reproduction permitted only if source is stated.
                                                   ested parties free of charge.
This publication is available on the Internet
                                                   This English translation of parts of the Bank-
only.
                                                   ing statistics guidelines and customer classifi-
The most recent version of the German ori-         cation has been prepared by the Deutsche
ginal of the Banking statistics guidelines and     Bundesbank for the convenience of English-
customer classification was published on the       speaking readers. The sole authoritative text
internet in July 2003.                             is the original German.
                                 DEUTSCHE
                                 BUNDESBANK
                                 Banking statistics guidelines
                                 and customer classification
                                 July 2003




Contents   Preliminary remarks                              5


           Monthly balance sheet statistics                 7


           General guidelines                               8
           Guidelines on the individual items
           on the main form                               23
           Guidelines on the supplements
           to the monthly balance sheet statistics        58
           Supplementary guidelines on the reports
           submitted by building and loan
           associations for the monthly balance
           sheet statistics                               80
           Notes on the reports for the monthly
           balance sheet statistics on the foreign
           branches of domestic banks (MFIs)              84
           Notes on the reports for the monthly
           balance sheet statistics on the foreign
           subsidiaries of domestic banks (MFIs)          86
           Report forms                                   88



           External position report                       92


           General guidelines                             93
           Guidelines on the external position
           report of domestic banks (MFIs)                97
           Guidelines on the foreign currency
           position report of domestic banks             104
           Guidelines on the external position
           report of foreign branches                    105
           Guidelines on the external position
           report of foreign subsidiaries                106
           Report forms                                  107
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Customer classification                     111


Overall survey on sectoral classification   112
Breakdown by industry or activity –
explanatory notes                           115
Explanatory notes on the system
of customer classification by industry
or activity                                 118




4
                      DEUTSCHE
                      BUNDESBANK
                      Banking statistics guidelines
                      and customer classification
                      July 2003




Preliminary remarks




                                                 5
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




The German electronic version of Special Statistical Publication 1, Banking statistics guidelines
and customer classification, will be updated biannually. The English version will be updated annu-
ally.


This new edition of the Special Statistical Publication 1 1 provides information on the framework
for the banking statistics compiled by the Deutsche Bundesbank. This framework consists of


directives, reporting requirements and reporting regulations,
forms,
guidelines and explanatory notes


concerning the individual banking statistics. It includes the “banking statistics customer classifica-
tion” with a sectoral breakdown in accordance with the European System of Accounts (ESA 95)
and a breakdown of industries in accordance with the Statistical classification of economic activ-
ities in the European Communities (NACE Rev 1). It can be downloaded from the Bundesbank
website (http://www.bundesbank.de) under “Statistics, Publications”.


Various amendments and additions have been made to the January 2003 edition of the guide-
lines on the Bundesbank’s banking statistics. In particular, the section entitled “Interest rate stat-
istics” (Zinsstatistik) has been replaced by a section headed “Euro-area interest rate statistics
(= MFI interest rate statistics)” as, in accordance with the Deutsche Bundesbank directive of
6 October 1998, lending and deposit statistics were collected for the last time in June 2003.
(NB These sections are available in German only.)


As mentioned above, all parts of this publication may be downloaded from the Bundesbank web-
site. The banking statistics report forms are available in PDF and RTF format; they are no longer
available in hard copy. The electronic reporting system which was originally set up to enable cer-
tain reports on banking statistics to be submitted electronically has been replaced by a new sys-
tem, the Bundesbank’s ExtraNet. This is the Bundesbank’s new e-business platform, which has
been set up to handle business processes electronically using internet technology. Detailed infor-
mation on ExtraNet can be found on the Bundesbank website (www.bundesbank.de/Reporting
system). From January 2005 (ie with the reports submitted at the end of December 2004), the
Bundesbank plans to switch over entirely to electronic reporting, in line with the practice at the
other euro-area central banks.



1 Legal source: Regulation (EC) No 2423/2001 of the European Central Bank of 22 November 2001 concerning the con-
solidated balance sheet of the monetary financial institutions sector (ECB/2001/13) (Official Journal of the European Com-
munities L 333, p 1). The Regulation may also be downloaded from the Bundesbank’s website at http://www.bundes-
bank.de under “European Central Bank”, “Publications”, “Legal documents”.




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                                   DEUTSCHE
                                   BUNDESBANK
                                   Banking statistics guidelines
                                   and customer classification
                                   July 2003




Monthly balance sheet statistics




                                                              7
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




General guidelines


I   Sectors of the economy 1


Banks (MFIs) 2

                                              9
Enterprises and households                    >
                                              >
                                              =
                                                                     2
(including non-profit institutions)           > Non-banks (non-MFIs)
                                              >
                                              ;
General government


Domestic/in Germany


“Domestic/in Germany” denotes the economic area of the Federal Republic of Germany.


1 Domestic banks (MFIs)
    (Inländische Banken (MFIs))


For the purposes of the monthly balance sheet statistics, domestic banks comprise enterprises
which have their registered office in the Federal Republic of Germany and which conduct bank-
ing business as defined in section 1 (1) of the Banking Act and which come under the definition
of “monetary financial institutions” (MFIs). MFIs are all institutions which receive deposits and/or
close substitutes for deposits (for example, by issuing securities) from the public and, for their
own account, grant credit and/or invest in securities. They also include legally independent and
dependent building and loan associations, KfW (Germany’s development bank), money market
funds and the domestic branches of foreign banks, as well as – unless listed separately – the
Deutsche Bundesbank. A list of MFIs is compiled by the European Central Bank (ECB) and is avail-
able via a link from the Bundesbank website (http://www.bundesbank.de) under “European Cen-
tral Bank”, “MFIs and eligible assets”.

For credit institutions not regarded as MFIs, see paragraph 20.




1 For detailed notes, see pp 111-163 (Customer classification). For the sectoral classification of counterparties in other EU
member states, see the ECB’s Money and Banking Statistics Sector Manual which can be downloaded from the ECB web-
site (http://www.ecb.int/pub/pdf/mbssm.pdf).
2 In the guidelines on banks’ statistical reports, the terms “banks”/“non-banks” and “MFIs”/“non-MFIs” are used syn-
onymously.




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                                                                          DEUTSCHE
                                                                          BUNDESBANK
                                                                          Banking statistics guidelines
                                                                          and customer classification
                                                                          July 2003




2 Domestic enterprises and households (including non-profit institutions)
   (Inländische Unternehmen und Privatpersonen (einschließlich Organisationen ohne
   Erwerbszweck))


20 Enterprises
   (Unternehmen)


These comprise private enterprises (including partnerships) and public enterprises, including the
Deutsche Bahn AG, Deutsche Post AG, Deutsche Telekom AG, the Federal Office for Special Du-
ties associated with Unification (Bundesanstalt für vereinigungsbedingte Sonderaufgaben, BVS),
the Federal Agency for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung),
the Petroleum Stockpiling Association (Erdölbevorratungsverband), legally independent and de-
pendent central, state and local government establishments such as enterprises owned by local
governments, housing associations, venture capital investment companies, business associations,
Chambers of Industry and Commerce and industrial foundations; they include leasing enter-
prises, private and public insurance corporations (including private pension funds and supple-
mentary pension funds for government employees), but exclude social security funds, as well as
“other financial intermediaries”, such as credit institutions which are not regarded as MFIs, finan-
cial services institutions within the meaning of section 1 (1a) of the Banking Act, financial enter-
prises within the meaning of section 1 (3) of the Banking Act, securities trading firms and secur-
ities trading banks within the meaning of section 1 (3d) of the Banking Act, housing enterprises
with savings facilities, investment companies and their investment funds, excluding money mar-
ket funds, and enterprises engaged in pawnbroking. Central, state and local government institu-
tions and establishments, social security funds or non-profit institutions operating and borrowing
in their own name are to be treated as enterprises and allocated to the sectors in which they
operate.


For transactions with insurance corporations and other financial intermediaries in the domestic
enterprises sector which must be shown separately in the supplements to the monthly balance
sheet statistics, the following definitions apply:


– “insurance corporations” comprise the companies listed in the customer classification under
   code number 660 (see page 151),


– “other financial intermediaries” comprise the enterprises listed in the customer classification
   under code numbers 65D, 65E and 670 (see pages 150-152).




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DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Domestic enterprises also include domestic branches of foreign enterprises and domestic repre-
sentative offices of foreign credit institutions.

For money market funds, see paragraph 1.

For enterprises legally constituted as sole proprietorships, see paragraph 21.

For social security funds (excluding supplementary pension funds for government employees), see paragraph 31.


21 Households
     (Privatpersonen)


This sector comprises


(a) self-employed persons, ie sole proprietors, persons conducting (small) businesses, members
     of the professions, farmers, and persons whose income is derived chiefly from their assets,


(b) employees (including unemployed persons), ie wage and salary earners, civil servants, pen-
     sioners and retired persons,


(c) other persons (housewives, infants, schoolchildren, students, persons undergoing training,
     persons not indicating their occupation) who cannot, even on the basis of other records, be
     included in the aforementioned two groups.


Households also include groups of natural persons (such as joint heirs). If a breakdown in accord-
ance with sub-sectors (a) to (c) is used, such groups of persons are to be classified according
to the person first entitled to dispose. Apartment owners’ associations pursuant to the Act on
Cooperative Apartments and Proprietary Leases (Wohnungseigentumsgesetz, WEG) are to be
counted as employees.


22 Non-profit institutions
     (Organisationen ohne Erwerbszweck)


These include churches and charitable associations, foundations (other than industrial founda-
tions), societies not regarded as business organisations, trade unions and political parties.

For their institutions and establishments (eg hospitals, schools) operating and borrowing in their own name, see para-
graph 20.

For business organisations, see paragraph 20.

For associations of persons which serve a common purpose and do not have the status of a registered society or unincor-
porated society (eg savings clubs, free sports groups), see paragraph 21.




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                                                                                            BUNDESBANK
                                                                                            Banking statistics guidelines
                                                                                            and customer classification
                                                                                            July 2003




3 Domestic government
    (Inländische öffentliche Haushalte)


30 Central, state and local government
    (Gebietskörperschaften)


(a) Federal Government (Bund) and its special funds 1; this also includes the German Finance
    Agency (Bundesrepublik Deutschland – Finanzagentur GmbH);


(b) Land governments (Länder) (including the “city states”, ie Berlin, Bremen and Hamburg, and
    the regional and local tax offices);


(c) Local government (Gemeinden) (including amalgamated municipal authorities (Verbandsge-
    meinden)) and local government associations (Gemeindeverbände);


(d) Municipal special purpose associations (Kommunale Zweckverbände) (with sovereign and/or
    economic functions).

For central, state or local government institutions and establishments (eg hospitals, schools) operating and borrowing in
their own name, see paragraph 20.

For Deutsche Bahn AG, Deutsche Post AG, Deutsche Telekom AG, the Federal Office for Special Duties associated with
Unification, and legally dependent central, state and local government establishments, see paragraph 20.


31 Social security funds
    (Sozialversicherung)


Statutory pension insurance scheme, health insurance system, long-term care insurance scheme 2
and accident insurance scheme, miners’ pension insurance fund and health insurance scheme,
agricultural old-age pension funds, work promotion system.

For the institutions and establishments of the social security funds (eg sanatoria and hospitals) operating and borrowing in
their own name, see paragraph 20.

For supplementary pension funds for government employees, see paragraph 20.




1 Federal Railways Fund (Bundeseisenbahnvermögen), Indemnification Fund (Entschädigungsfonds), Redemption Fund for
Inherited Liabilities (Erblastentilgungsfonds), ERP Special Fund (ERP-Sondervermögen), German Unity Fund (Fonds
“Deutsche Einheit”), Equalisation of Burdens Fund (Lastenausgleichsfonds) (the special Currency Conversion Equalisation
Fund (Ausgleichsfonds Währungsumstellung) is shown separately in the monthly balance sheet statistics, see item HV11/
130 “Equalisation claims ...”).
2 Including the Special Equalisation Fund (Sondervermögen Ausgleichsfonds) for long-term care insurance.




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DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Non-resident/foreign/abroad


Non-residents are natural or legal persons whose normal domicile, head office or registered office
is located in economic areas outside the Federal Republic of Germany (abroad). The other euro-
area member states are therefore also classified as foreign/abroad.


1 Foreign banks
     (Ausländische Banken)


Foreign banks are institutions whose registered office or seat of management is located abroad
and which are regarded as banks in the country concerned. These also include branches of do-
mestic banks abroad (including foreign branches of the reporting bank). Foreign monetary au-
thorities/central banks, including the central banks of the euro-area member states and the ECB
(see the list included in the German version, pages 489-492), are also regarded as foreign banks.
Within the context of the European Union as a whole, only MFIs are to be included as banks.

For domestic branches of foreign banks, see section “Domestic/in Germany”, paragraph 1.

For domestic representative offices of foreign banks, see section “Domestic/in Germany”, paragraph 20.



2 Foreign enterprises and households (including non-profit institutions but excluding
     international organisations)
     (Ausländische Unternehmen und Privatpersonen (einschließlich Organisationen ohne
     Erwerbszweck, ohne internationale Organisationen))


Foreign enterprises also include the foreign branches of domestic enterprises. Foreign households
also include members of foreign armed forces stationed in Germany (including civilian support
personnel) and their families. Foreign workers living in Germany, however, are as a rule to be
regarded as residents.

For domestic branches of foreign enterprises, see section “Domestic/in Germany”, paragraph 20.



3 Foreign government
     (Ausländische öffentliche Haushalte)


Foreign governments, including their diplomatic and consular missions in Germany, as well as the
agencies of foreign armed forces stationed in Germany and other foreign central, state and local
government.




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                                                                                           BUNDESBANK
                                                                                           Banking statistics guidelines
                                                                                           and customer classification
                                                                                           July 2003




This category also includes all international organisations (see the list included in the German ver-
sion, pages 483-484).


Otherwise, what was said above in the section headed “Domestic/in Germany”, paragraphs 1 to
3, applies mutatis mutandis to the distinctions between “Foreign banks”, “Foreign enterprises
and households” and “Foreign government”.

For the European Central Bank (ECB), see paragraph 1.




II Maturity classification


The classification of assets and liabilities by maturity is based on the originally agreed maturity or
period of notice and not on the residual maturity on the reporting date. The agreed maturity
starts on the date of the first drawing and not on the date of the lending commitment.


Securitised assets and liabilities are to be classified on the basis of the maximum period to matur-
ity as provided for under the terms of issue. (However, this applies only if it does not contravene
creditors’ rights to give notice; see below.) As in the issue statistics, the start of the interest period
as provided for under the terms of issue, ie the start of ongoing interest payment or, where ap-
propriate, the start of the period of the first interest coupon, is deemed to be the start of the
maturity period. This maturity classification also applies to purchases of loans and securities in
the secondary market. 1 Premature redemptions of own debt securities as part of price or market
management operations do not affect the maturity classification.


The period from the date of giving notice to the maturity date is to be regarded as the period of
notice. If a period during which notice may not be given is agreed upon in addition to the period
of notice, this must be taken into account in the classification; on the expiry of the period result-
ing from the addition of the period during which notice may not be given and the period of no-
tice, only the latter period is relevant for the purpose of maturity classification.


If assets or liabilities are redeemable in instalments, ie at approximately equal instalments and
intervals, they are to be classified not according to the maturity of the individual instalments but
according to the period between the date on which such assets or liabilities arose and the date
on which the last instalment falls due; in the case of irregular redemption, the maturity classifica-
tion is based on the average maturity of all instalments. Assets and liabilities which arise as a


1 For example, in the event of the acquisition of a long-term borrowers’ note loan or a Pfandbrief whose residual maturity
at the time of the acquisition is very short, the purchaser is nevertheless to classify these assets as long-term.




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DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




result of the payment of regular instalments (instalment-based inpayment agreements) are to be
classified according to the average maturity of all instalments.


Assets and liabilities arising from overdraft facilities (such as roll-over agreements or credit lines)
are not classified according to the time limit of the overdraft facilities but according to the separ-
ately agreed maturities or periods of notice of the individual amounts in question.


Only assets and liabilities which are available at any time are to be shown as “repayable on de-
mand”; these also include “overnight money” (call money) and money at one day’s notice (in-
cluding money invested over non-business days and maturing or becoming callable on the next
business day).


Unsecuritised loans and advances are to be classified according to their original maturity until
they are redeemed or written off. Thus, instalments which are due but have not yet been paid by
the borrower are not to be transferred from the long or medium-term maturity category to the
short-term maturity category. Contractual debt rescheduling agreements, however, are to be
taken into account, ie the loans or advances in question are to be deleted in whole or in part
from the report or to be reposted to other items (securities, maturities).


Once the agreed maturity or period of notice has expired, liabilities which continue to exist are to
be classified, unless otherwise agreed, as amounts owed and repayable on demand. In the case
of savings deposits, they must be recorded as savings deposits with an agreed period of notice of
three months.


As a rule, in the event of an extension the maturity classification is based on the period between
the date of the extension agreement and the new due date agreed upon. However, if a non-
renewable extension is agreed prior to the due date, the maturity category does not need to be
changed.


In the case of own securities and liabilities, an agreement on premature redemption may take the
form of a redemption option on the part of the creditor or the borrower. However, only the cred-
itor’s redemption right is relevant to the maturity classification of liabilities, if only for reasons of
general prudence; borrowers’ redemption options are immaterial in this context. Therefore, the
maturity classification is based exclusively on the period during which the creditor may demand
repayment of the liabilities. In cases of doubt, the longer maturity period should be chosen for
loans and advances and the shorter one for liabilities.




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                                                                           DEUTSCHE
                                                                           BUNDESBANK
                                                                           Banking statistics guidelines
                                                                           and customer classification
                                                                           July 2003




Otherwise, the maturity calculation must be based on the contractual agreements entered into
with the respective counterparties and/or on the relevant General Terms and Conditions and, in
case of doubt, on the regulations of the German Civil Code (sections 187 et seq). No account is
taken of extraordinary redemption rights. The application of section 193 of the Civil Code (provi-
sions governing Sundays/public holidays and Saturdays) shall not affect the maturity classifica-
tion.


Proof of maturity agreements must be furnished in the form of written documents.



III General reporting rules and other explanatory notes


Securities, money market paper


The following are to be classified as securities: shares, interim stock certificates, mutual fund
shares, warrants, interest and dividend coupons, negotiable bearer and order participation certifi-
cates (Genussscheine), negotiable bearer debt securities (even if they have been registered or
their negotiability is restricted, and regardless of whether or not certificates have been issued for
them or whether they take the form of book-entry securities); also negotiable order debt secur-
ities forming part of a total issue, other fixed income bearer paper provided it is negotiable, and
other variable yield securities provided they are listed on a stock exchange. This category also
includes foreign paper which, while registered, is traded like bearer paper.


Securities which qualify for listing on a stock exchange are deemed to be negotiable; in the case
of debt securities, it is sufficient if all securities in one issue are subject to uniform terms with
respect to coupon, start of maturity and maturity.


Securities which are listed on a German stock exchange for official trading or quoted on the
regulated market or the Neuer Markt, as well as securities that are listed or traded on recognised
foreign stock exchanges, are regarded as being listed on a stock exchange. For the purposes of
these guidelines, OTC stock, ie securities not listed on an organised stock exchange and traded
over-the-counter, is not regarded as listed.


All debt instruments (other than bills of exchange) are deemed to be money market paper irre-
spective of their designation, provided that they have an original maturity of up to and including
one year.




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DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Sale and repurchase transactions, securities and precious metal lending transactions


Sale and repurchase transactions are contracts which involve the transfer of assets by a bank or a
bank’s customer (the “transferor”) to another bank or one of its customers (the “transferee”),
against payment of a sum of money, subject to an agreement that the assets must or may subse-
quently be returned to the transferor against payment of the sum of money received or another
sum fixed in advance.


If the transferee undertakes to return the assets on a date specified or to be specified by the
transferor, the transaction in question is deemed to be a genuine sale and repurchase transaction
(echtes Pensionsgeschäft).


If, however, the transferee is merely entitled to return the assets on a date which he specifies or
is to specify, the transaction in question shall be deemed to be a sale with an option to repur-
chase (unechtes Pensionsgeschäft).


In the case of genuine sale and repurchase transactions, the assets transferred are still to be
shown on the transferor’s balance sheet. The transferor is to show the amount received for the
transfer as an amount owed to the transferee under item 210 “Amounts owed to banks (MFIs)”
or item 222 “Other amounts owed to non-banks (non-MFIs)” on the main form (HV21). The
transferee may not show the assets transferred on his balance sheet; he is to record the purchase
price paid by him as a claim on the transferor under item 061 “Loans and advances to banks
(MFIs)” or item 071 “Loans and advances to non-banks (non-MFIs)” on the main form (HV11).


In the case of a sale with an option to repurchase, the assets are to be shown not by the transfer-
or on his balance sheet but by the transferee on his. The transferor is to enter the amount agreed
to be paid in the event of the asset being returned under item 370 “Commitments deriving from
sales with an option to repurchase” on the main form (HV21).


For the purposes of these guidelines, forward transactions in foreign exchange and precious
metals, exchange-traded forward transactions and similar transactions, and transactions involv-
ing the issue of debt securities with a commitment to repurchase all or part of the issue before
maturity are not deemed to be sale and repurchase transactions. In the latter case, the issuer is to
record the debt securities sold under item 230 “Securitised liabilities” on the main form (HV21)
and the buyer records them under item 080 “Debt instruments” on the main form (HV11).


In the case of securities lending transactions, the borrower – analogously to the transferee in the
case of genuine sale and repurchase transactions – is obliged to return the securities at any time.




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                                                                              DEUTSCHE
                                                                              BUNDESBANK
                                                                              Banking statistics guidelines
                                                                              and customer classification
                                                                              July 2003




Owing to their very similar economic effects, for banking statistics purposes, securities lending
transactions are therefore treated in the same way as genuine sale and repurchase transactions,
ie the securities lent are still to be shown on the lender’s balance sheet. This applies irrespective
of whether lending is effected against payment of money or whether it is merely agreed that a
fixed sum is to be paid in return for the utilisation of the securities transferred. Consequently,
securities lending transactions where lending is not effected against payment of money are re-
corded in neither the lender’s nor the borrower’s balance sheets.


If the transferee and/or the borrower sells the securities purchased in a genuine sale and repur-
chase transaction or a securities lending transaction to a third party, the transferee and/or bor-
rower is/are to show this transaction in their balance sheets as a short sale in order to prevent
these securities from being recorded twice when the MFI reports are aggregated, ie the sold se-
curities are to be deducted both from the corresponding asset item in sheet 1 of the main form
(eg HV11/082 “Bonds and notes”) and from the related item on supplementary form E1 or E2
(eg supplementary form E1 line 124, columns 04 and 05) although they had not been posted to
this item before; any resulting negative amounts must be indicated by a minus sign.


Like securities lending transactions, precious metal lending transactions are to be recorded as
genuine sale and repurchase transactions.


Offsetting operations


For the offsetting of amounts owed to a customer against loans and advances granted by the
reporting institution to said customer, the provisions of section 10 of the Regulation on the Ac-
counting of Credit Institutions (Verordnung über die Rechnungslegung der Kreditinstitute) may
be applied mutatis mutandis in the monthly balance sheet statistics. However, these provisions
are to be interpreted restrictively. Thus, offsetting is not permitted if, for instance,


– the loans and advances and liabilities did not originate in the same country (ie no cross-border
   offsetting operations are allowed);


– the customer is an association under civil law or an association of which corporations or part-
   nerships are members (irrespective of its form under civil law);


– sub-accounts are held for the customer owing to third parties (such as partners of an associ-
   ation or legally independent subsidiaries/holdings);




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BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




– agreements on the cash management of a group stipulate that several accounts combine to
     form one current account or that the transfers are only carried out on a specified date and
     subsequently reversed and the enterprises in the group continue to show bank loans and ad-
     vances or liabilities under the respective items.


Housing construction companies’ credit balances on accounts for the receipt of purchase prices
may only be offset against loans and advances to the same companies if the latter are repaid in
the same amount. This also applies as appropriate to credit balances on accounts for securities
proceeds and to credit balances created for accounting reasons in connection with the monitor-
ing of instalment credits.


Syndicated transactions


Where a loan has been granted by a syndicate consisting of a number of banks (syndicated loan),
each bank participating in the syndicate or sub-underwriting a share is to disclose only that part
of the loan which it has itself provided. This also applies to undisclosed sub-underwritings (Innen-
konsortien). If the amount guaranteed by a bank exceeds the amount which it has made avail-
able, the difference is to be shown under item 342 “Sureties and guarantee agreements” on the
main form (HV21). If a bank has guaranteed only a portion of the syndicated loan loss, the lend-
ing institution is to record the full amount of the loan, and the guaranteeing institution the
amount guaranteed, under item 342. Securities or participating interests acquired by a syndicate
are to be included under the relevant items with only that part which the bank has itself funded.


Joint accounts of residents and non-residents


Joint accounts of residents and non-residents are to be regarded as non-residents’ accounts if
half the balances or more are attributable to non-residents.


Transmitted loans, fiduciary loans, administered loans


Loans granted by the reporting institution in its own name and for its own account but fully
funded by a third party, where the reporting institution’s liability exceeds that of a trustee, are
deemed to be transmitted loans. Claims and liabilities arising from such loans are to be shown in
full, even if the transmitting institution has assumed only partial liability. In the case of transmit-
ted funds received, the party to which the reporting institution directly owes the funds is deemed
to be the creditor. In the case of transmitted loans, the party to which the reporting institution
directly transmits the funds is deemed to be the debtor, even if this party in turn lends the funds
to an ultimate borrower.




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                                                                                         DEUTSCHE
                                                                                         BUNDESBANK
                                                                                         Banking statistics guidelines
                                                                                         and customer classification
                                                                                         July 2003




Loans granted by the reporting institution in its own name but on behalf of third parties, where
the reporting institution’s liability is confined to the due administration of the lending operations
and the transfer of the interest and redemption payments to the third party, are deemed to be
fiduciary loans. In the case of fiduciary funds received, the party to which the reporting institution
directly owes the funds is deemed to be the creditor in respect of the bank acting as the trustee.
In the case of fiduciary loans, the party to which the reporting institution directly lends the funds
is deemed to be the debtor. Banks (institutions granting the fiduciary loans) which provide funds
to the ultimate borrower not directly but indirectly via other banks acting as trustees are to show
the respective funds as claims to the ultimate borrower concerned, rather than claims to the
bank acting as the trustee. Similarly, if the ultimate borrowers are banks, they are not to record
the funds as loans granted by the institution acting as the trustee but as liabilities vis-à-vis the
bank granting the loans for its own account (institution granting the fiduciary loans).


Loans administered in the name and on behalf of third parties are deemed to be administered
loans.


Funds on suspense accounts or similar collective accounts


All the individual items amounting to 3500,000 or more on collective accounts which are only
carried for operational reasons and where the funds are usually not deposited for more than two
business days are to be assigned to the respective separate accounts. For reasons of operational
simplicity, amounts below 3500,000 may be kept on the collective accounts and their (possibly
netted out) total value may be recorded as other assets (HV11/176) or other liabilities (HV21/
326).


Transactions with affiliates abroad 1


For banking statistics purposes, domestic branches of foreign banks and foreign branches of Ger-
man banks are generally treated as legally independent enterprises. However, since branches do
not have an independent legal status, certain operations such as fiduciary transactions, sale and
repurchase transactions and lending transactions between them and their affiliates abroad, ie be-
tween two units of the same bank, are impossible in the legal sense of the term. Consequently,
the relevant reporting rules cannot be applied. Depending on the economic nature of the actual
activities or asset changes, such operations which are modelled on the aforementioned transac-
tions must be shown in the MFIs’ balance sheets, for instance, in the case of genuine securities


1 The following are deemed to be affiliates abroad:
(a) in the case of domestic branches of foreign banks, the head office and the other branches abroad;
(b) in the case of domestic banks, legally dependent branches abroad.




                                                                                                                  19
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BUNDESBANK
Banking statistics guidelines
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July 2003




repurchase agreements or securities sales with an option to repurchase, as an acquisition or sale
of securities.


Pro rata interest


Pro rata interest and similar amounts relating to the financial year in question which do not fall
due until after the balance sheet date but on the balance sheet date are similar in nature to assets
and liabilities arising from banking transactions are – notwithstanding section 11 of the Account-
ing Regulation for Credit Institutions – not to be shown together with the relevant main assets or
liabilities but under item HV11/176 “Others” or under item HV21/326 “Others”. For securitised
liabilities this also applies to the recording of interest due.


The period breakdown required for the annual balance sheets may not be applied in the same
manner here as this would falsify the reports in the balance sheet statistics. If, for example, pro
rata interest were included in the securities holdings in December and reported as “held in port-
folio” in the monthly balance sheet statistics for that month, but the statistics for January were
again calculated on the basis of the levels indicated in the banks’ books (excluding pro rata inter-
est), the calculations for end-December and end-January would indicate additions and decreases
in the stock of securities that would be interpreted as purchases and sales but would not actually
be rooted in real transactions.

For interest on zero coupon bonds, see the guidelines on items HV11/082 “Bonds and notes” and HV21/321 “Interest
accrued on zero coupon bonds”.


Conversion into euro of assets and liabilities denominated in foreign currencies


Foreign currency items are to be converted into the currency used for the respective report at the
reference rate determined by the ECB on the reporting date and published by the Deutsche Bun-
desbank (“ESCB reference rate”). Differences resulting from the conversion are to be recorded as
assets or liabilities under items HV11/176 “Others” or HV21/326 “Others”. The conversion of
currencies for which no ESCB reference rate is published is to be effected by applying the central
rates derived from the determinable buying and selling rates quoted on the respective reporting
date. Assets which are not treated as an integral part of the foreign exchange position may be
converted at the exchange rate applied when such assets were first entered in the books. In the
reports for the branches abroad, foreign currency amounts are to be converted directly into the
currency used for the respective report, ie without first converting them into the currency of the
host country.




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                                                                                         BUNDESBANK
                                                                                         Banking statistics guidelines
                                                                                         and customer classification
                                                                                         July 2003




On each working day the ESCB reference rates are published by the electronic information ser-
vice of the Deutsche Bundesbank (WINDI) and displayed on the screens of the connected wire
services.


Notes on major changes to individual items


Major changes to individual items in current business which have occurred during the reporting
period and which are on a scale which is historically inconsistent with transactions that are typical
of this item, or significant changes to individual items resulting from valuation adjustments or
modified accounting practices, are to be explained on a separate sheet (no forms required).

For changes resulting from valuation adjustments, see notes on the relevant supplementary forms (pp 78-79).



Procedures for monitoring banks’ compliance with the statistical reporting
requirements; sanctions; retention periods for banking statistics reports


The minimum standards to be fulfilled by all euro-area MFIs with respect to the statistical report-
ing requirements are listed in Annex IV of Regulation (EC) No 2423/2001 of the European Central
Bank of 22 November 2001 concerning the consolidated balance sheet of the monetary financial
institutions sector (ECB/2001/13; OJ L 333, 17.12.2001, p 1). There are minimum standards for


– transmission (timeliness and correctness of form);
– accuracy (correctness, completeness, continuity);
– conceptual compliance (compliance with definitions);
– revisions (compliance with revisions procedures).


To monitor compliance with these minimum standards, the ECB has established a procedure
which guarantees that common criteria are applied with respect to compliance with reporting
deadlines and accuracy of statistical reporting throughout the euro area. According to this pro-
cedure, all euro-area central banks must, under certain circumstances, inform the ECB if an insti-
tution within their jurisdiction has not complied with the statistical reporting requirements. The
ECB then decides whether to initiate a procedure to impose sanctions pursuant to the provisions
of Council Regulation (EC) No 2532/98 of 23 November 1998 concerning the powers of the
European Central Bank to impose sanctions (OJ L 318, 27.11.1998, p 4).


Pursuant to Article 3 (2) read in conjunction with Article 4 (1) of the above-mentioned Council
Regulation, in case of an “infringement procedure”, the ECB or the Deutsche Bundesbank, as
the case may be, has the right to require the submission of documents and to examine the books




                                                                                                                  21
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BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




and records of the undertaking for a maximum period of five years after the infringement oc-
curred or after the infringement was terminated. Hence, in their own best interests MFIs are ex-
pected to retain the relevant documents for five years in order to be able to comply with any
requests for information – unless the six-year retention period pursuant to section 25a (1) No 3
of the Banking Act or the six-year or ten-year period pursuant to section 257 (4) of the Commer-
cial Code applies.




22
                                                                                        DEUTSCHE
                                                                                        BUNDESBANK
                                                                                        Banking statistics guidelines
                                                                                        and customer classification
                                                                                        July 2003




Guidelines on the individual items on the main form
(Form 10220 (HV1) and Form 10220 (HV2)) 1


I   Assets (HV11 and HV12)


Item 010      Cash in hand
              (Kassenbestand)


Legal tender, including foreign banknotes and coins, postage stamps and court fee stamps are to
be shown in this item. Legal tender denominated in Deutsche Mark or the legacy currencies of
the other euro-area member states accepted in exchange for euro are also to be reported here.
Commemorative coins bought at a price higher than the face value, gold coins (even if they are
legal tender) and gold bullion are to be shown under item 176 “Others”.


Item 011      Domestic legal tender
              (Inländische gesetzliche Zahlungsmittel)


Only euro banknotes and coins and legal tender denominated in Deutsche Mark or the legacy
currencies of the other euro-area member states accepted in exchange for euro as reported
under “cash in hand” are to be shown under this item.


Item 020      Balances with central banks
              (Guthaben bei Zentralnotenbanken)


This item may include only those balances that are readily available at all times, including foreign
currency overnight balances with the central banks of the countries in which the reporting bank
is established. Other balances, such as overnight balances held as part of the Bundesbank’s de-
posit facility, as well as claims on the Deutsche Bundesbank arising from sale and repurchase
transactions and time deposits are to be shown under item 061 “Loans and advances to banks
(MFIs)”.


Loans from central banks, eg overnight loans taken up through the Bundesbank’s marginal lend-
ing facility, or other loans and advances repayable on demand are not to be deducted from the
balances but shown under item HV21/210 “Amounts owed to banks (MFIs)”. Any credit bal-



1 For building and loan associations, see also “Supplementary guidelines on the reports submitted by building and loan
associations for the monthly balance sheet statistics” (p 80).




                                                                                                                  23
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




ances recorded in the Bundesbank giro account are to be shown under item HV21/326
“Others”.

“Countries in which the reporting bank is established” are all countries – including the country in which the head office
of the reporting institution is established – in which the institution conducts banking business, offers services or is repre-
sented for other reasons, irrespective of the form (office, branch, representative office) in which it operates in the country
concerned.


Item 040       Treasury bills, Treasury discount paper and similar debt instruments issued by
               public bodies and eligible for refinancing
               (Schatzwechsel, unverzinsliche Schatzanweisungen und ähnliche Schuldtitel
               öffentlicher Stellen, refinanzierbar)


Treasury bills, Treasury discount paper and similar debt instruments which have been issued by
public bodies and discounted, are eligible for refinancing with the central banks of the countries
in which the reporting bank is established, and whose original maturity does not exceed one year
are to be shown under this item. Depending on their maturity, debt instruments issued by public
bodies which fail to fulfil the aforementioned conditions are to be shown under item 081
“Money market paper “ or under item 082 “Bonds and notes” if they are negotiable, and under
item 071 “Loans and advances to non-banks (non-MFIs)” if they are not.


For the purposes of the above, public bodies are government bodies, including their special
funds.

For the definition of “countries in which the reporting bank is established”, see item 020 “Balances with central banks”.



Item 041       Treasury bills, Treasury discount paper and similar debt instruments issued by
               public bodies and eligible for refinancing with the Deutsche Bundesbank
               (Schatzwechsel, unverzinsliche Schatzanweisungen und ähnliche Schuldtitel
               öffentlicher Stellen, refinanzierbar bei der Deutschen Bundesbank)


Treasury bills, Treasury discount paper and similar debt instruments which have been issued by
public bodies and are eligible for refinancing with the Deutsche Bundesbank are to be shown
under this item.


Debt instruments issued by the Federal Government and its special funds or by the Land govern-
ments are always “eligible for refinancing” with the Deutsche Bundesbank.


Debt instruments which are eligible for refinancing both with the Deutsche Bundesbank and
with other central banks are to be shown under this item only.




24
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                                                                                           BUNDESBANK
                                                                                           Banking statistics guidelines
                                                                                           and customer classification
                                                                                           July 2003




Item 042       Treasury bills, Treasury discount paper and similar debt instruments issued by
               public bodies and eligible for refinancing with the central banks of other
               countries in which the reporting bank is established
               (Schatzwechsel, unverzinsliche Schatzanweisungen und ähnliche Schuldtitel
               öffentlicher Stellen, refinanzierbar bei Zentralnotenbanken in anderen
               Niederlassungsländern)


Debt instruments which have been issued by public bodies and are eligible for refinancing not
with the Deutsche Bundesbank but with central banks in other countries in which the reporting
bank is established are to be shown under this item.

For the definition of “countries in which the reporting bank is established”, see item 020 “Balances with central banks”.



Item 048       Legal tender denominated in Deutsche Mark
               (Auf D-Mark lautende Zahlungsmittel)


Banknotes and coins denominated in Deutsche Mark and reported under item 010 “Cash in
hand” and item 011 “Domestic legal tender” (if accepted in exchange for euro) are to be record-
ed under this item. Banks with foreign branches only need to provide this data in the report
covering the domestic part of the institution.


Item 050       Bills eligible for refinancing
               (Wechsel, refinanzierbar)


Bills held in the bank’s portfolio that are eligible for refinancing with central banks, other than
bills for collection, are to be shown under this item.


Bills not discounted and credited to customers, promissory notes and bills drawn by the bank and
deposited with the reporting institution (collateral bills) are not to be recorded as bills. Loans
backed by these bills are to be shown, depending on the debtor, under item 061 “Loans and
advances to banks (MFIs)” or item 071 “Loans and advances to non-banks (non-MFIs)”. This also
applies to instalment sales bills not discounted.


Redrafted bills may not be included in the portfolio but must be shown, depending on the debt-
or, under item 061 or 071. Own acceptances held in portfolio do not have to be shown.

For own acceptances and promissory notes held in portfolio, see memo item HV22/239 with the same designation.




                                                                                                                       25
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Item 051       Bills eligible for refinancing with the Deutsche Bundesbank
               (Wechsel, refinanzierbar bei der Deutschen Bundesbank)


All bills held in the bank’s portfolio (including bills drawn by the bank) which are eligible for refi-
nancing with the Deutsche Bundesbank, unless such lending against bills has been barred by
regulations issued by the Deutsche Bundesbank, are to be shown under this item. Bills held in the
bank’s portfolio also include bills pledged to the Deutsche Bundesbank as collateral for open mar-
ket and overnight loans. Bills that are eligible for refinancing both with the Deutsche Bundesbank
and with central banks in other countries in which the reporting bank is established are to be
shown under this item only.


Item 052       Bills eligible for refinancing with central banks in other countries in which
               the reporting bank is established
               (Wechsel, refinanzierbar bei Zentralnotenbanken in anderen Niederlassungsländern)


Bills that are eligible for refinancing not with the Deutsche Bundesbank but rather with central
banks in other countries in which the reporting bank is established are to be shown under this
item.

For the definition of “countries in which the reporting bank is established”, see item 020 “Balances with central banks”.



Item 060       Loans and advances to banks (MFIs)
               (Forderungen an Banken (MFIs))


All types of loans and advances to domestic or foreign banks arising from banking transactions,
including bills accepted from banks, other than those to be recorded under item 050 “Bills eli-
gible for refinancing” or negotiable debt securities within the meaning of item 080 “Debt instru-
ments”, are to be shown under this item.


Item 061       Loans and advances to banks (MFIs)
               (Buchforderungen an Banken (MFIs))


Loans and advances to banks also include


– claims arising from genuine repurchase transactions;


– registered debt securities, non-negotiable bearer debt securities, order debt securities not
     forming part of a total issue, non-negotiable order debt securities forming part of a total




26
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                                                                           BUNDESBANK
                                                                           Banking statistics guidelines
                                                                           and customer classification
                                                                           July 2003




   issue, registered money market paper, non-negotiable bearer money market paper and non-
   negotiable “certificates”;


– registered participation certificates, non-negotiable bearer participation certificates and other
   repayable securitised participation rights;


– claims on the Deutsche Bundesbank arising from overnight deposits, time deposits and secur-
   ities repurchase agreements, as well as balances and foreign currency balances with the cen-
   tral banks of the countries in which the reporting bank is established that are not readily avail-
   able at all times;


– debit balances arising in clearing accounts carried for banks (accounts which are used solely
   for settling the mutual exchange of cheques, bills of exchange and credit transfers and for
   the ongoing settlement of similar payment transactions between banks and which are bal-
   anced at short notice) and from securities business;


– amounts saved under savings contracts concluded with building and loan associations
   (“home ownership savings plans”).


Claims arising from borrower’s note transactions (Schuldscheingeschäfte or Teilschuldschein-
geschäfte) are to be shown, depending on the debtor, either under this item or under item 071
“Loans and advances to non-banks (non-MFIs)”.


Institutions with a building and loan division must also record their claims on the legally depend-
ent building and loan division under this item; legally dependent building and loan associations
are to show their claims on their head office.


Institutions with branches abroad and the domestic branches of foreign banks are also to show
their claims on affiliates abroad here (see footnote 1 on page 19) (with the exception of working
capital supplied to foreign branches of domestic banks; see item 176 “Others”). In the report for
the institution as a whole, the transactions between the domestic head office and the foreign
branches are to be consolidated.


Transmitted loans are to be recorded here if they are transmitted by the reporting institution not
to the ultimate borrower (non-bank) directly but to an intermediary bank which lends the funds
on in its own name.




                                                                                                    27
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Redemption claims arising from securities and precious metal loans are not to be shown under
this item.

For “sale and repurchase transactions, securities and precious metal lending transactions”, “offsetting operations”,
“transmitted loans” and “syndicated transactions”, see “General guidelines”.

For delivery claims on precious metal accounts, see item 176 “Others”.

For “certificates”, see the note on item HV21/231 “Debt securities in issue”.

For the report on foreign branches, see pp 84-85.

For the definition of “countries in which the reporting bank is established”, see item 020 “Balances with central banks”.

For “paper registered abroad”, see “General guidelines, III General reporting rules and other explanatory notes”.


Item 062       Bills received from banks (other than those included under item 050)
               (Wechsel, die von Banken eingereicht wurden (soweit nicht in Position 050 erfasst))


Of the bills discounted without recourse, those which have been accepted from banks but are
not eligible for refinancing with central banks (item 050) are to be recorded under this item.


The guidelines on item 050 “Bills eligible for refinancing” apply as appropriate to bills not dis-
counted and credited to borrowers, redrafted bills and own acceptances held in portfolio.


Item 070       Loans and advances to non-banks (non-MFIs)
               (Forderungen an Nichtbanken (Nicht-MFIs))


All types of assets (including bills received from non-banks) which constitute loans and advances
to domestic and foreign non-banks, other than bills within the meaning of item 050 “Bills eligible
for refinancing” or negotiable debt securities within the meaning of item 080 “Debt instru-
ments”, are to be recorded here.


Item 071       Loans and advances to non-banks (non-MFIs)
               (Buchforderungen an Nichtbanken (Nicht-MFIs))


Loans and advances to non-banks include registered debt securities, non-negotiable bearer debt
securities and “certificates”, order debt securities not forming part of a total issue, non-
negotiable order debt securities forming part of a total issue, registered money market paper and
non-negotiable bearer money market paper, registered participation certificates, non-negotiable
bearer participation certificates and other repayable securitised participation rights. They also in-
clude claims arising from genuine repurchase transactions, claims bought, trade receivables from
own trading in goods, claims arising from lending of gold and other precious metals, claims aris-




28
                                                                                         DEUTSCHE
                                                                                         BUNDESBANK
                                                                                         Banking statistics guidelines
                                                                                         and customer classification
                                                                                         July 2003




ing from returned cheques and redrafted bills, loans backed by bills not discounted and credited
(see the guidelines on item 171 “Cheques, ...” and item 050 “Bills eligible for refinancing”).
Claims arising from borrower’s note transactions (Schuldscheingeschäfte or Teilschuldschein-
geschäfte) are to be shown, depending on the debtor, under this item or under item 061 “Loans
and advances to banks (MFIs)”.


Only the total amount of loans outstanding is to be recorded – not the total amount of lending
commitments.


Transmitted loans (see “General guidelines”) which are passed on by the reporting institution not
to the ultimate borrower (non-bank) directly but to an intermediary bank which lends the funds
on in its own name, are to be recorded not under this item but under item 061 “Loans and ad-
vances to banks (MFIs)”.


Redemption claims arising from securities and precious metal loans are not to be shown under
this item.

For “sale and repurchase transactions, securities and precious metal lending transactions”, “offsetting operations”, and
“syndicated transactions”, see “General guidelines”.

For delivery claims on precious metal accounts, see item 176 “Others”.

For “certificates”, see the note on item HV21/231 “Debt securities in issue”.



Item 072       Bills received from non-banks (other than those included under item 050)
               (Wechsel, die von Nichtbanken eingereicht wurden (soweit nicht in Position 050
               erfasst))


Of the bills discounted without recourse, those that have been accepted from non-banks, other
than bills eligible for refinancing with central banks (item 050), are to be shown here.


The guidelines on item 050 “Bills eligible for refinancing” apply as appropriate to bills not dis-
counted and credited, redrafted bills and own acceptances held in portfolio.




                                                                                                                    29
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Item 079       ECB debt securities
               (Schuldverschreibungen der EZB)


Item 080       Debt instruments
               (Schuldverschreibungen und andere festverzinsliche Wertpapiere)


Own debt securities must be shown as liabilities.

For securities, see “General guidelines”.



Item 081       Money market paper (other than that included under item 040)
               (Geldmarktpapiere (soweit nicht in Position 040 erfasst))


Negotiable Treasury bills, Treasury notes and other money market paper (commercial paper, Euro-
notes, certificates of deposit, “bons de caisse” and similar securitised rights), other than those
issued by public bodies and falling under item 040 “Treasury bills, ...”, also are to be recorded in
this item. ECB debt securities are also to be included (and shown separately under item 079).
Stripped debt securities, ie both stripped bonds (principal strips) and coupon strips, are deemed
to be money market paper only if the original maturity of the underlying bond concerned does
not exceed one year.


Money market paper issued by affiliates abroad (see footnote 1 on page 19) and reported by
same as liabilities are to be shown under this item in the report covering the domestic part of the
bank and copied to line 134 on supplementary form E1 (Securities).

For the definition of “money market paper”, see “General guidelines”.



Item 082       Bonds and notes
               (Anleihen und Schuldverschreibungen)


The following rights, if they are negotiable, are to be recorded under bonds and debt securities:
fixed interest bearer debt securities, order debt securities forming part of a total issue, old-style
Treasury notes (Kassenobligationen) and Debt Register claims. Interest coupons received before
maturity or tradeable separately are likewise to be included in this item. The portfolio also en-
compasses securities pledged to the Deutsche Bundesbank as collateral for open market and
overnight loans. Bonds and debt securities which have no stated final maturity (“perpetual
bonds”) are also to be recorded here.




30
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                                                                                         BUNDESBANK
                                                                                         Banking statistics guidelines
                                                                                         and customer classification
                                                                                         July 2003




Bonds and debt securities include debt securities issued by the Federal Government (including
the two-year Federal Treasury notes (Bundesschatzanweisungen (Schätze)) and its special funds,
the Land governments (including their coupon-bearing Treasury notes (Schatzanweisungen) and
those issued as zero coupon bonds), local government, corporate bonds and bank debt secur-
ities; for the latter, see the guidelines on supplementary form E1 (Securities) on page 71, under
the heading “Issues by domestic banks (MFIs)”.


Debt securities issued by the Currency Conversion Equalisation Fund and Debt Register claims
relating to equalisation claims are to be shown not here but under item 130 “Equalisation
claims ...”.


Zero coupon bonds, bonds and debt securities bearing interest rates that vary in accordance with
specific parameters, such as an interbank rate or Euromarket rate, and asset-backed securities
are also deemed to be fixed interest securities.


Debt securities issued by affiliates abroad (see footnote 1 on page 19) and reported by same as
liabilities are to be shown under this item in the report covering the domestic part of the bank
and copied to line 134 on supplementary form E1 (Securities).


Negotiable “certificates” (such as structured bonds, participation certificates, index-linked bonds
and the like; see explanatory notes on item HV21/231 “Debt securities in issue”) must also be
shown in this item if they are debt securities pursuant to section 793 of the Civil Code.

For registered debt securities, savings bonds, etc (other than non-negotiable bearer paper), see item 061 “Loans and ad-
vances to banks (MFIs)” or item 071 “Loans and advances to non-banks (non-MFIs)”.

For pro rata interest, see “General guidelines”.


Item 084       Floating rate notes
               (Variabel verzinsliche Anleihen)


The floating rate notes included under item 082 “Bonds and notes” are to be recorded here;
they also include “floaters with a fixed rate component” and similar debt securities whose inter-
est rate has not been fixed in advance for their entire period up to maturity. Floating rate notes
denominated in foreign currency are, in addition, to be recorded under item 086 “Foreign cur-
rency bonds”.




                                                                                                                    31
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BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Item 085      Zero coupon bonds
              (Null-Kupon-Anleihen)


Securities recorded under item 082 “Bonds and notes” and on which interest is not paid during
the maturity period but only on redemption (ie discount and accrued interest bonds) are to be
shown here. Zero coupon bonds denominated in foreign currency are, in addition, to be recorded
under item 086 “Foreign currency bonds”. The book value (purchase price plus interest accrued)
is to be stated.


This item is reserved for standard paper, ie bonds that have been designed from the outset as
zero coupon bonds. Therefore, stripped bonds – both principal strips and coupon strips – are not
to be included here, irrespective of their economic nature as zero coupon bonds.


Item 086      Foreign currency bonds
              (Fremdwährungsanleihen)


Bonds not denominated in euro, ECU, Deutsche Mark or the legacy currencies of the other euro-
area member states are regarded as foreign currency bonds. Foreign currency floating rate notes
(item 084) and foreign currency zero coupon bonds (item 085) are also to be shown here.


Item 090      Shares and other variable yield securities
              (Aktien und andere nicht festverzinsliche Wertpapiere)


Shares, other than those which are to be recorded under item 100 “Participating interests and
amounts paid up on cooperative society shares” or item 110 “Shares in affiliated enterprises”,
are to be shown here, as well as temporary stock certificates, subscription rights, mutual fund
shares (including property fund certificates issued by open-end real estate funds), warrants, divi-
dend coupons, negotiable bearer or order participation certificates and other variable yield secur-
ities provided that they are listed on a stock exchange. Dividend coupons received before matur-
ity are also to be included here.


Repurchased options on own securities are to be deducted from liability item HV21/234 “Other
securitised liabilities”.

For own shares, see item 160 “Own shares”.




32
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                                                                                                 BUNDESBANK
                                                                                                 Banking statistics guidelines
                                                                                                 and customer classification
                                                                                                 July 2003




Item 100        Participating interests and amounts paid up on cooperative society shares
                (Beteiligungen und Geschäftsguthaben bei Genossenschaften)


Ownership interests not evidenced by securities (shares in private limited companies, participat-
ing interests held as a personally liable partner in general partnerships, limited partnerships, limit-
ed companies with one or more general partners (Kommanditgesellschaften auf Aktien, KGaA),
shares held by limited partners, participating interests of silent partners) are also to be included
under this item.


Shares in incorporated enterprises whose nominal values in the aggregate exceed one-fifth of
the nominal capital of the enterprise are, in cases of doubt, deemed to be participating interests.

For participating interests in affiliated enterprises, see item 110 “Shares in affiliated enterprises”.



Item 101        Nominal value of participating interests in domestic banks (MFIs) (including
                amounts paid up on cooperative society shares) and of shares in affiliated
                domestic banks (MFIs)
                (Nennbetrag der Beteiligungen an inländischen Banken (MFIs) (einschließlich
                Geschäftsguthaben bei Kreditgenossenschaften) und der Anteile an verbundenen
                inländischen Banken (MFIs))


The total nominal value of the participating interests or shares in affiliated domestic banks re-
corded under items 100 and 110 at the balance sheet value is to be shown here. In the case of
no-par stock, the accounting par value (issued capital divided by the volume of shares issued) is
to be used.


Item 110        Shares in affiliated enterprises
                (Anteile an verbundenen Unternehmen)


Shares in affiliated enterprises, including ownership interests not evidenced by securities, are to
be shown here, even if they constitute participating interests.


Item 120        Fiduciary assets
                (Treuhandvermögen)


Assets which the reporting institution administers in its own name but on behalf of third parties
are to be recorded here. The amounts shown under items 120 and HV21/240 must tally, both in




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the report for the entire institution and in the reports for the domestic part of the institution and
for its foreign branches.


Item 121      Fiduciary loans
              (Treuhandkredite)


For the recording of fiduciary loans, see “General guidelines”.


For loans administered in the name and on behalf of third parties, see item 420 “Administered
loans”.


Item 122      Securities managed on a fiduciary basis
              (Treuhänderisch gehaltene Wertpapiere)


Shares and other variable yield securities, as well as negotiable debt instruments, held in the
bank’s own name but on behalf of third parties, are to be recorded here. Non-negotiable debt
instruments are to be included under item 123 “Other fiduciary assets”.


For the purpose of these guidelines, securities kept in safe custody for customers as part of safe
custody business are not deemed to be securities managed on a fiduciary basis.


Item 123      Other fiduciary assets
              (Sonstiges Treuhandvermögen)


Examples of the assets to be included under this item are participating interests and land and
buildings managed on a fiduciary basis.


Item 130      Equalisation claims on general government (including debt securities
              resulting from the conversion of equalisation claims)
              (Ausgleichsforderungen gegen die öffentliche Hand (einschließlich Schuld-
              verschreibungen aus dem Umtausch von Ausgleichsforderungen))


Equalisation claims on the Currency Conversion Equalisation Fund are to be recorded under this
item. Debt securities issued by the Currency Conversion Equalisation Fund, which were created
as a result of the conversion of equalisation claims on the Fund, are also to be included here,
irrespective of whether the reporting institution obtained the debt securities as a result of con-
verting its own equalisation claims or bought them from another institution or a foreign trade
enterprise.




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Item 131    Debt securities resulting from the conversion of equalisation claims
            (Schuldverschreibungen aus dem Umtausch von Ausgleichsforderungen)


Debt securities resulting from the conversion of equalisation claims included under item 130 are
to be shown separately here.


Item 140    Tangible assets
            (Sachanlagen)


These include land and buildings and furniture and equipment, provided that they constitute
fixed assets. Intangible assets and current assets (eg real estate acquired as a safeguard against
loan losses and held by the reporting institution for a period of not more than five years) are not
to be shown here but under item 176 “Others”.


Item 150    Subscribed capital unpaid
            (Ausstehende Einlagen auf das gezeichnete Kapital)


Item 160    Own shares
            (Eigene Aktien oder Anteile)


Item 161    Nominal value of own shares
            (Nennbetrag der eigenen Aktien oder Anteile)


In the case of no-par stock, the accounting par value (issue capital divided by the number of
shares issued) is to be used.


Item 170    Other assets
            (Sonstige Aktiva)


Only those assets which cannot or cannot yet be assigned to another item are to be included
here. For details, see items 171 to 176.




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Item 171       Cheques, matured debt securities, interest and dividend coupons, and items
               received for collection
               (Schecks, fällige Schuldverschreibungen, Zins- und Dividendenscheine sowie zum
               Einzug erhaltene Papiere)


Cheques, matured debt securities, interest and dividend coupons, bills and other items received
for collection (eg traveller’s cheques, receipts, direct debits, etc) are to be shown under this item
if they have to be presented for payment within 30 days of receipt and have already been credit-
ed to the customer. This also applies if they have been credited subject to collection.


Items due from nostro portfolios are not to be included here but, until collection or payment, are
to be included in the item under which they were shown previously .


Cheques and bills which are not to be credited to the customer until the equivalent amount has
been received are not to be shown under assets. Similarly, cheques drawn on the institution itself
that have not yet been debited to the drawer are not to be included in this item. Returned che-
ques and protested bills for collection which had been credited to the customer are not to be
included in the portfolio; depending on the debtor, they are to be recorded under item 061
“Loans and advances to banks (MFIs)” or item 071 “Loans and advances to non-banks (non-
MFIs)”.


Debt securities, interest and dividend coupons are considered to be due and are to be recorded
here if they would have been paid on presentation by a paying agent on the reporting date or if
they are payable on the business day immediately following the reporting date. Items drawn or
called but not yet redeemable and interest and dividend coupons received but not yet due are to
be included under item 082 “Bonds and notes” or item 090 “Shares and other variable yield
securities”.


Interest coupons relating to own debt securities are not to be included.


Item 172       Assets leased
               (Leasinggegenstände)


Assets in respect of which the reporting institution has concluded leasing agreements as the les-
sor are to be included under this item. Assets in respect of which the institution intends to con-
clude leasing agreements are not to be shown here but under item 176 “Others”.




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Item 173      Prepayments and accrued income items in respect of savings bonds and
              similar discount paper
              (Rechnungsabgrenzungsposten für Sparbriefe und ähnliche Abzinsungspapiere)


Any balancing items deriving from discounted savings bonds and similar discount paper issued
are to be recorded here if they are shown at their nominal value under liabilities. The amounts
ascertained for the most recent annual accounts plus the balancing items formed since then for
newly issued paper may be used. Such paper at the issue amount plus accrued interest may also
be used.


Item 174      Credit balance on items in the process of settlement
              (Aktivsaldo der schwebenden Verrechnungen)


The balance on items in the process of settlement has to be shown under this item if the asset
items among the items in the process of settlement exceed the liability items.


The items in the process of settlement are understood to be the counterparts of those cashless
payments within the domestic part of a bank which, according to the position in the books on
the reporting date, could either be debited or credited to the accounts of the customers or cor-
respondent banks concerned. This applies, in particular, to items in transit between the branches
of a bank (in the case of credit transfers already debited to the account of the customer at a
branch of the reporting institution but not yet credited to the account of the recipient at another
branch: liability items; in the case of cheques and direct debits already credited to the account of
the presenter but not yet debited to the account of the drawee or payer: asset items). The coun-
terparts of credit transfers and of cheques and direct debits received from third parties – normally
correspondent banks – and entered in their account with the reporting institution but not yet
credited or debited to the account of the payee or drawee or payer at the same institution or at
the same branch are also to be included here.

For balances on clearing accounts held at other banks: if debit balances, see item 061 “Loans and advances to banks
(MFIs)”; if credit balances, see item HV21/210 “Amounts owed to banks (MFIs)”.


Item 175      Credit balance on income and expenditure accounts
              (Aktivsaldo der Aufwands- und Ertragskonten)


The balance of all income and expenditure is to be recorded here if expenditure exceeds income.
The balance of the current year is to be aggregated with the balance of the preceding financial
year, if any. Profits brought forward and profits distributed in advance are to be included in this
balance.




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Item 176      Others
              (Übrige Aktiva)


These comprise


1 intangible assets, such as purchased goodwill and, as a general rule, computer software;


2 pro rata interest on asset items, as calculated and recorded in connection with the prepar-
     ation of the annual accounts, other than interest on zero coupon bonds;


3 commemorative coins bought at a price higher than their face value, gold coins (even if they
     are legal tender), gold bullion and delivery claims on precious metal accounts;


4 participation rights which are not evidenced by securities and which are not repayable;


5 options not evidenced by securities and resulting from option dealings (paid option prices) as
     well as cover and adjustment payments for open futures market positions (security deposits,
     initial margins and variation margins paid);


6 working capital supplied to foreign branches (applies only to institutions with legally depend-
     ent branches abroad);


7 stock-in-trade of credit cooperatives trading in goods;


8 land and buildings acquired as a safeguard against loan losses if they have been held by the
     reporting institution for a period not exceeding five years;


9 costs of the conversion to euro (balancing aid pursuant to section 44 of the Act Introducing
     the Commercial Code);


and any other assets that cannot be assigned to another item.


Item 179      Management of receivables underlying asset-backed securities
              (Verwaltung von Forderungen, die Asset-Backed Securities (ABS) zugrunde liegen)


The total book value of receivables underlying asset-backed securities and managed by the re-
porting bank as a service agent are to be shown under this item, irrespective of whether the seller
of the asset (the “originator”) is the reporting institution or another domestic bank.




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Item 191      Debits to accounts of non-banks (excluding cash transactions) during the
              reporting month
              (Belastungen auf Konten von Nichtbanken (ohne Barverkehr) im Berichtsmonat)


The total amount of debits arising from giro credit transfers, direct debits and cheques cleared
for non-bank customers is to be reported under this item. All other cashless transactions which
are not part of actual payment transactions, such as debits for purchases of securities, foreign
banknotes and coins and foreign currency balances, transfers between accounts held by the
same customer and interest, fees and commissions charged, are not to be included.


Items 192 to 195 Bills protested and cheques unpaid (noting) during the reporting
                        month
                        (Im Berichtsmonat zu Protest gegebene Wechsel und nicht eingelöste
                        Schecks (Vorlegungsvermerk))


Only those bills which have been protested by the reporting institution itself are to be recorded
here. This also applies to bills for collection. Unpaid cheques are to be included by the institution
at which the cheque was protested for non-payment or which itself, as the drawee bank, notes
the cheque in accordance with section 40 (2) of the Cheque Act (Scheckgesetz). This also applies
to cheques the non-payment of which is noted by a clearing office in accordance with section 40
(3) of the Cheque Act.



II Liabilities (HV21 and HV22)


Item 210      Amounts owed to banks (MFIs) 1
              (Verbindlichkeiten gegenüber Banken (MFIs))


All amounts owed to domestic or foreign banks and central banks arising from banking transac-
tions, other than securitised liabilities (item 230) or subordinated liabilities (item 280), are to be
included in this item. The following are also to be shown here:


– liabilities arising from savings bonds (other than bearer paper) and similar registered savings
    bonds, other registered debt securities, income bonds issued by savings banks, premium sav-
    ings bonds issued by credit cooperatives and similar registered income bonds, order debt se-
    curities not forming part of a total issue, and registered money market paper;


1 For building and loan associations, including deposits placed by banks with building and loan associations; see also
“Supplementary guidelines ...” (pp 80-83).




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– credit balances on clearing accounts carried for banks (accounts which are used solely for set-
     tling the mutual exchange of cheques, bills of exchange and credit transfers and the ongoing
     settlement of similar payment transactions between banks and which are balanced at short
     notice) or resulting from securities transactions;


– liabilities deriving from genuine sale and repurchase transactions;


– amounts owed to the Deutsche Bundesbank arising from open market loans and overnight
     loans taken up in the context of the marginal lending facility;


– amounts owed to the ECB, such as liabilities related to the management of the ECB’s capital
     and foreign reserves.


Banks with a building and loan division are also to record here the amounts owed to the legally
dependent building and loan division; legally dependent building and loan associations are to re-
cord the amounts owed to their head office.


Institutions with branches abroad and domestic branches of foreign banks are also to include the
amounts they owe to affiliates abroad (see footnote 1 on page 19) other than working capital
received. In the report for the entire institution, the transactions between the domestic head of-
fice and the foreign branches must be consolidated.


If the reporting institution has failed to transmit by the reporting date the funds supplied to it by
other banks for the purpose of administered loans, these funds are to be entered here. The same
applies to payments of interest and principal received which have not been transferred to the
bank in question by the reporting date.


Transmitted loans are to be shown here, rather than under item 222 “Other amounts owed to
non-banks (non-MFIs)”, if the reporting institution has received the funds (eg under public lend-
ing programmes) from an intermediary third bank.


Commitments to redeliver outstanding securities and precious metal loans are not to be shown.


In the event of a change of creditors, the party to which the amounts are owed on the reporting
date is deemed to be the creditor.

For “sale and repurchase transactions, securities and precious metal lending transactions”, “offsetting operations” and
“transmitted loans”, see “General guidelines”.




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For liabilities deriving from “fiduciary payments”, see item 222 “Other amounts owed to non-banks (non-MFIs)”.

For delivery obligations arising from precious metal accounts, see item 326 “Others”.

For the report on foreign branches, see pp 84-85.



Item 219       Registered debt securities
               (Namensschuldverschreibungen)


Non-standardised, large-denomination registered debt securities sold to banks and included
under item 210 are to be shown separately under this item. Registered debt securities transferred
to depositors by the reporting bank as collateral for wholesale deposits are not to be included.


Liabilities arising from savings bonds, registered savings bonds and other standardised, small-
denomination registered debt securities are not to be included here but recorded separately in
column 07 on supplementary form A2.


Item 220       Amounts owed to non-banks (non-MFIs) 1
               (Verbindlichkeiten gegenüber Nichtbanken (Nicht-MFIs))


All amounts owed to domestic and foreign non-banks, other than securitised liabilities (item 230)
or subordinated liabilities (item 280), are to be shown under this item.


Item 221       Savings deposits 1
               (Spareinlagen)


Only those funds without a specified maturity which satisfy the requirements of section 21 (4) of
the Accounting Regulation for Credit Institutions are to be shown as savings deposits. Sec-
tion 39 (6) of the Accounting Regulation for Credit Institutions is to be applied. This also includes
retirement provisions pursuant to the Retirement Pension Act (Altersvermögensgesetz, AVmG)
and credited government allowances for these provisions.


Amounts saved under premium saving schemes credited to a collective account and not ear-
marked for drawing may be shown as savings deposits if it has been agreed that the amounts
saved will later be credited to a savings account.




1 For building and loan associations, including deposits placed by non-banks with building and loan associations; see also
“Supplementary guidelines ...” (pp 80-83).




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Item 222        Other amounts owed to non-banks (non-MFIs)
                (Andere Verbindlichkeiten gegenüber Nichtbanken (Nicht-MFIs))


These also include liabilities arising from genuine sale and repurchase transactions, order debt
securities not forming part of a total issue, registered money market paper, savings bonds (other
than bearer bonds) and similar registered savings bonds, other registered debt securities, savings
bank income bonds, premium savings bonds issued by credit cooperatives and similar registered
income bonds, blocked balances and settlement balances of firms working together in instal-
ment sales financing business (other than those to be shown under item 210 “Amounts owed to
banks (MFIs)”), “purchase coupons in circulation”, as well as payment units for network money
business and prepayments made in similar software-based payment schemes which are recorded
as liabilities. 1


Liabilities incurred by a bank through another bank transferring to it funds in favour of a specific-
ally designated customer with instructions to pay out the funds to that customer only after he
has met certain conditions (“fiduciary payments”) are to be included under this item even if the
availability restriction still applies. An exception is to be made only if, in accordance with the con-
tract concluded with the bank remitting the fiduciary payment, the receiving bank – and not the
customer – is the debtor.


Transmitted funds are to be shown under this item if the reporting institution has received the
funds (eg under public lending programmes) directly from the non-bank in question; if it has re-
ceived them from an intermediary third bank, they are to be recorded under item 210 “Amounts
owed to banks (MFIs)”.


If the reporting institution has failed to transmit by the reporting date the funds supplied to it by
non-banks for the purpose of administered loans, these funds are to be included here. The same
applies to payments of interest and principal received which have not been transferred to the
recipients by the reporting date.


In the event of a change of creditors, the party to which the amounts are owed on the reporting
date is deemed to be the creditor.


Commitments to redeliver outstanding securities and precious metal loans are not to be shown.

For “sale and repurchase transactions, securities and precious metal lending transactions”, “offsetting operations”,
“transmitted loans”, “fiduciary loans” and “administered loans”, see “General guidelines”.


1 Interim arrangement; depending on developments in this sector, the ECB will introduce a separate reporting procedure
for such e-money countervalues at a later point in time.




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For delivery obligations arising from precious metal accounts, see item 326 “Others”.


Item 229       Registered debt securities
               (Namensschuldverschreibungen)


Non-standardised, large-denomination registered debt securities sold to non-banks and included
under item 222 are to be shown separately under this item. Registered debt securities transferred
to depositors by the reporting institution as collateral for wholesale deposits are not to be in-
cluded.


Liabilities arising from savings bonds, registered savings bonds and other standardised, small-
denomination registered debt securities are not to be included here but stated separately in col-
umns 01 to 03 on supplementary form C2.


Item 230       Securitised liabilities
               (Verbriefte Verbindlichkeiten)


Both debt securities and debts for which non-registered transferable certificates have been issued
are to be included under this item, irrespective of whether they are negotiable or not. Subordin-
ated securitised liabilities are not to be shown here but under item 280 “Subordinated liabilities”.
The value of repurchased negotiable and non-negotiable debts evidenced by own debt securities
reported as liabilities is to be deducted. In the case of repurchased zero coupon bonds, item 321
“Interest accrued on zero coupon bonds” also needs to be used as appropriate.

For securities, see “General guidelines”.

For the report on foreign branches, see pp 84-85.



Item 231       Debt securities in issue
               (Begebene Schuldverschreibungen)


Bearer debt securities and order debt securities forming part of a total issue are to be shown
under this item, irrespective of whether they are negotiable or not. This includes issues based on
new-issue certificates (Jungscheine).


Zero coupon bonds are to be included under this item at their value on issue, ie disregarding
interest and mark-ups or mark-downs (for the interest accruing annually and the difference be-
tween a later selling price and the value on issue, see item 321 “Interest accrued on zero coupon
bonds”).




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If banks issue own paper in the form of strippable bonds, these are to be shown under this item
even after they have been stripped.


In the case of institutions which have an independent trustee, liabilities arising from the sale of
bearer debt securities for which no certificates signed by the trustee or documents in lieu of the
certificates to be supplied later (temporary stock certificates, giro transferable general certifi-
cates) have been delivered to the purchaser to date are to be included under this item. Debt se-
curities returned to the trustee are no longer to be shown.


In addition, debt securities which give the issuer the option to choose between repayment of an
amount specified in advance and, for instance, repayment of an index-linked amount or repay-
ment of a settlement amount calculated from the price of a certain share or a share basket or
transfer of certain shares including or excluding additional compensatory payments (structured
bonds, share certificates, index-linked bonds and the like) are to be shown in this item.


Debt securities sold prior to the issue date specified in the terms of issue are to be included in this
item only if they have been sold within a period not exceeding that customary among banks
(about four to six weeks); otherwise, their proceeds are to be included under item 210 “Amounts
owed to banks (MFIs)” or item 222 “Other amounts owed to non-banks (non-MFIs)” until inter-
est on the debt securities begins to accrue.


Liabilities arising from own debt securities which have been drawn or called or have matured but
have not yet been redeemed are to be shown here and recorded on supplementary form F in
accordance with the original maturity.

For registered debt securities, savings bonds, registered savings bonds, see (depending on the creditor) item 210
“Amounts owed to banks (MFIs)” or item 222 “Other amounts owed to non-banks (non-MFIs)”; for the conversion of
foreign currency bonds, see “General guidelines”.



Item 232      Money market paper in issue
              (Begebene Geldmarktpapiere)


Only money market paper issued in the form of bearer paper or order paper forming part of a
total issue is to be included under this item, irrespective of whether it is negotiable or not. Such
paper includes commercial paper, Euronotes, certificates of deposit, “bons de caisse”, and similar
interests evidenced by securities with an original maturity of up to and including one year.

For definition of “money market paper”, see “General guidelines”.




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Item 233       Own acceptances and promissory notes outstanding
               (Eigene Akzepte und Solawechsel im Umlauf)


Own acceptances and promissory notes outstanding and not yet paid (including those deriving
from transactions in goods) are to be recorded under this item. Only acceptances which the re-
porting institution has issued for its own refinancing and in respect of which it is the first party
liable (the “drawee”) are to be shown as own acceptances. The supply of own acceptances to
borrowers under acceptance credits is likewise deemed to be an own refinancing operation.
Own acceptances and promissory notes held in portfolio and own acceptances and own promis-
sory notes pledged as collateral are not deemed to be outstanding (see item 239).


Institutions with branches abroad and domestic branches of foreign banks are also to record here
their liabilities arising from own acceptances to affiliates abroad (see footnote 1 on page 19).

For the report on foreign branches, see pp 84-85.



Item 234       Other securitised liabilities
               (Sonstige verbriefte Verbindlichkeiten)


Warrants evidenced by securities and issued by the reporting institution are also to be shown
under this item.


Item 239       Memo item: Own acceptances and promissory notes held in portfolio
               (Nachrichtlich: Eigener Bestand an eigenen Akzepten und Solawechseln)


Pledged and own acceptances and promissory notes (including those deriving from transactions
in goods) held in the bank’s portfolio and still unpaid are to be shown here.


Item 240       Fiduciary liabilities
               (Treuhandverbindlichkeiten)


Liabilities which the reporting institution has incurred in its own name but on behalf of third par-
ties are to be included under this item. The amounts shown under items 240 and HV11/120
must tally, both in the report for the entire institution and in the reports for the domestic part of
the institution and for its foreign branches.




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Item 241       Fiduciary loans
               (Treuhandkredite)

For the presentation of fiduciary loans, see “General guidelines”.

For funds received for transmission, where the reporting institution’s liability exceeds that of a trustee, see “General guide-
lines” and (depending on the creditor) item 210 “Amounts owed to banks (MFIs)” or item 222 “Other amounts owed to
non-banks (non-MFIs)”.

For liabilities arising from “fiduciary payments”, see item 222 “Other amounts owed to non-banks (non-MFIs)”.


Item 242       Securities issued on a fiduciary basis
               (Treuhänderisch begebene Wertpapiere)


Debt securities issued in the bank’s own name but on behalf of third parties are to be included
here if the reporting institution’s liability to the creditors is confined to the due administration of
the proceeds and the transfer of the interest and redemption payments received.


Item 243       Other fiduciary liabilities
               (Sonstige Treuhandverbindlichkeiten)


Item 250       Value adjustments
               (Wertberichtigungen)


Notwithstanding the disclosure requirements under commercial law, untaxed general value ad-
justments and individual country risk value adjustments are to be shown under this item. Other
value adjustments are to be deducted from the asset items concerned.

For value adjustments deriving from recourse claims, see item 260 “Provisions for liabilities and charges”.

For taxed general value adjustments (undisclosed contingency reserves pursuant to section 340f (1) of the Commercial
Code and section 31 (2), second sentence, of the Act Introducing the Commercial Code), see item 326 “Others”.


Item 260       Provisions for liabilities and charges
               (Rückstellungen)


Value adjustments deriving from recourse claims arising from items 341 to 343 are also to be
shown under this item. The same applies to value adjustments deriving from assets which have
been sold with an option to repurchase and in respect of which repurchase commitments have
been shown under item 370. Notwithstanding section 24 of the Accounting Regulation for
Credit Institutions, contingent liabilities arising from the endorsement of rediscounted bills (item
341) are not to be shown net of value adjustments.




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Bonus payments due on the expiry of current saving contracts are also to be shown under this
item even if premature withdrawal of amounts saved is not permitted under the terms of the
contract.


Item 270     Special reserves
             (Sonderposten mit Rücklageanteil)


Amounts which, by virtue of tax regulations, are not liable to tax until their release are to be
shown under this item. Reserves for reinstating original values which were made in connection
with the abolition of the fiscal value retention option are also to be shown here.


Item 280     Subordinated liabilities
             (Nachrangige Verbindlichkeiten)


All liabilities – whether securitised or not – are to be shown under this item which, in the event
of winding-up or bankruptcy, may be repaid only after the claims of all other creditors have been
met. Repurchased subordinated own debt securities are to be deducted.


Liabilities deriving from drawn, called or matured but not yet paid subordinated own debt secur-
ities are still to be shown here.


Item 281     Subordinated negotiable debt securities
             (Nachrangig begebene börsenfähige Schuldverschreibungen)


Item 282     Subordinated non-negotiable debt securities
             (Nachrangig begebene nicht börsenfähige Schuldverschreibungen)


Item 290     Capital represented by participation rights
             (Genussrechtskapital)


Capital represented by participation rights that is to be counted as capital is to be shown under
this item as soon as it has been received by the reporting institution and irrespective of whether
the participation rights are evidenced by securities or in some other form or take the shape of
rights not evidenced by certificates. Capital represented by participation rights which has been
made available for a limited period of time is to be shown here until its maturity under the rele-
vant agreement, ie also during the last two years before the claim to repayment falls due.




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Participation rights which do not satisfy the requirements of section 10 (5) of the Banking Act
(except for the maturity required pursuant to the first sentence, No 4) are not to be shown here
but, depending on their terms, under item 230 “Securitised liabilities” or under amounts owed
to banks/non-banks (items 210/220) or, if they are participation rights not evidenced by securities
and not repayable, under item 326 “Others”.


Liabilities deriving from drawn, called or matured but not yet paid own dividend right certificates
are still to be shown here.


Repurchased own participation rights are to be deducted.


Item 300      Fund for general banking risks
              (Fonds für allgemeine Bankrisiken)


The “Fund for general banking risks” created pursuant to section 340g of the Commercial Code
is to be shown under this item.


Item 310      Capital
              (Eigenkapital)


As a matter of principle, capital is to be shown on the basis of the most recent approved annual
accounts, including the net profit recorded therein provided that its transfer to the capital ac-
count has been approved. Any capital increase or decrease effected during the financial year
(with the exception of advance transfers to reserves from recorded surpluses not recognised as
liable capital) is to be reflected immediately in the capital figures.


Any shortfall not covered by capital is also to be shown here, preceded by a minus sign.


Item 311      Subscribed capital
              (Gezeichnetes Kapital)


All amounts which (irrespective of their precise designations) are deemed, in accordance with the
legal form of the bank concerned, to be capital subscribed by the shareholders or other propri-
etors are to be shown here; capital contributed by silent partners, endowment capital and the
amounts paid up on members’ shares (including those of members who are retiring from a co-
operative society by the balance sheet date) are also to be included in this item. Domestic
branches of foreign banks are to show the working capital made available to them by their for-




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eign head office and the operating surplus left to them for the purpose of strengthening their
own resources.


In the case of sole proprietorships and partnerships, private accounts, variable equity accounts
and similar accounts held by the proprietors or partners are to be shown under this item only if
they exhibit the characteristics of capital; this applies even if the accounts concerned show a
negative balance. In the case of cooperative societies, the amounts actually paid up on members’
shares are to be shown. Assets contributed for a limited period of time by silent partners and
deemed to be exhibiting the characteristics of capital are to be shown under this item until their
contractual maturity, ie also during the last two years before the claim to repayment falls due.

For subscribed capital unpaid, see item HV11/150 with the same designation.



Item 312      Reserves
              (Rücklagen)


Capital and revenue reserves together with the reserve fund (Sicherheitsrücklagen) of savings
banks and the revenue reserves of credit cooperatives are to be shown under this item.


Item 313      Published loss
              (Ausgewiesener Verlust)


The net loss (including loss brought forward) ascertained in the most recent annual accounts is to
be shown under this item. As long as the balance sheet for the last financial year has not yet
been approved, the loss for the financial year ascertained in the annual accounts drawn up pur-
suant to section 26 (1), first sentence, of the Banking Act is to be shown in this item.


Item 320      Other liabilities
              (Sonstige Passiva)


Only those liabilities which cannot or cannot yet be assigned to another item are to be shown
under this item. For details, see items 321 to 326.




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Item 321      Interest accrued on zero coupon bonds
              (Aufgelaufene Zinsen auf Null-Kupon Anleihen)


The interest accruing annually on zero coupon bonds (discount and accrued interest paper) and
the difference between a subsequent selling price of zero coupon bonds and their price on issue
are to be shown under this item.


Item 322      Liability item resulting from the refinancing of lease receivables
              (Passivposition aus der Refinanzierung von Leasingforderungen)


Banks which engage in leasing operations are to show separately here the items of accrual and
deferral introduced for the sake of assigning the receipts from the sale of future lease receivables,
in accordance with the accrual concept, in the accounting period concerned.


Item 323      Liabilities arising from transactions in goods and from trade credits obtained
              (Verpflichtungen aus Warengeschäften und aufgenommenen Warenkrediten)


Item 324      Debit balance on items in the process of settlement
              (Passivsaldo der schwebenden Verrechnungen)


The balance on items in the process of settlement (for the definition, see item HV11/174) is to be
shown under this item if the liability items among the items in the process of settlement exceed
the asset items.

For balances in clearing accounts held at other banks: if debit balances, see item HV11/061 “Loans and advances to
banks (MFIs)”; if credit balances, see item 210 “Amounts owed to banks (MFIs)”.


Item 325      Debit balance on income and expenditure accounts
              (Passivsaldo der Aufwands- und Ertragskonten)


The balance of all income and expenditure entries is to be shown under this item if income ex-
ceeds expenditure. The balance of the current year is to be aggregated with the balance of the
preceding financial year, if any. Profits brought forward and profits distributed in advance are to
be included in this balance.




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Item 326    Others
            (Übrige Passiva)


These comprise


 1 taxed general value adjustments (undisclosed contingency reserves pursuant to
    section 340f (1) of the Commercial Code and section 31 (2), second sentence, of the Act
    Introducing the Commercial Code);


 2 pro rata interest on liability items, as calculated and recorded in connection with the prepar-
    ation of the annual accounts;


 3 interest accrued on savings bonds and similar paper (other than zero coupon bonds, see
    item 321);


 4 liabilities arising from coupons due but not yet paid;


 5 amounts deriving from traveller’s cheques issued;


 6 option prices received to the extent that the option can still be exercised, as well as initial
    margins and variation margins received in respect of outstanding financial futures contracts;


 7 accounting position credit balances, if any, on the Bundesbank giro account;


 8 in the reports submitted by building and loan associations: amounts accrued in the “Fund re-
    quired by building and loan association rules” (Fonds zur bauspartechnischen Absicherung);


 9 the amounts loaded on to prepaid cards shown as a liability item in the purse clearing ac-
    counts of the card issuing banks (to be disclosed separately under item 329);


10 liabilities not deriving from the MFIs’ core business, ie from banking business, unless they are
    posted to a personal account carried by the reporting bank, eg liabilities arising from deliver-
    ies and services, not yet transferred wage taxes and social security contributions, not yet
    paid dividends and other profit shares;


11 net amounts to be paid in connection with the future settlement of securities transactions,
    ie liabilities arising from unfinished securities spot transactions which are not booked on the
    value date but posted to internal accounts before the settlement date;




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12 liabilities arising from irrevocably confirmed letters of credit where payment is deferred past
     the date of presentation of the documents (“deferred payment credits”);


13 special items for conversion to euro (pursuant to section 43 of the Act Introducing the Com-
     mercial Code);


14 advance transfers to reserves from recorded surpluses;


15 delivery obligations arising from precious metal accounts;


and any other liabilities that cannot be assigned to another item.


Item 327      Subordinated registered debt securities
              (Nachrangig begebene Namensschuldverschreibungen)


Standardised, small-denomination registered subordinated debt securities (eg savings bonds (Ver-
mögensbriefe) issued by the cooperative bank sector and the savings bank bonds carrying such
terms) included under item 280 are to be shown separately under this item. The amounts report-
ed here are to be shown on supplementary form A2, column 7, or supplementary form C2, col-
umns 01 to 03, in accordance with their sectoral classification and maturity.


Item 329      Amounts loaded on to prepaid cards
              (Geldkarten-Aufladungsgegenwerte)


The balance of the amounts loaded on to prepaid cards shown as a liability item on the purse
clearing accounts of the card issuing banks and of the turnover transacted with these cards in-
cluded under item 326 “Others” is to be shown separately under this item.


Item 330      Total liabilities
              (Summe der Passiva)


Item 340      Contingent liabilities
              (Eventualverbindlichkeiten)




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Item 341       Contingent liabilities arising from the endorsement of rediscounted bills
               (including bills drawn by the bank)
               (Eventualverbindlichkeiten aus weitergegebenen abgerechneten Wechseln (ein-
               schließlich eigener Ziehungen))


Only endorsement liabilities and other contingent liabilities under bill-of-exchange law arising
from the endorsement of rediscounted bills (including bills drawn by the bank) are to be included
under this item. Liabilities on own acceptances outstanding, contingent liabilities on Treasury bills
and on bills pledged to the Deutsche Bundesbank are not to be included.


Notwithstanding section 24 of the Accounting Regulation for Credit Institutions, contingent li-
abilities arising from the endorsement of rediscounted bills are not to be shown net of value ad-
justments.


The date as from which it ceases to be necessary to show liabilities arising from the endorsement
of rediscounted bills shall be the due date (if this is a Saturday, Sunday or public holiday, the fol-
lowing business day).

For own acceptances and promissory notes outstanding, see item 233 with the same designation.



Item 342       Sureties and guarantee agreements
               (Verbindlichkeiten aus Bürgschaften und Gewährleistungsverträgen)


Performance bonds for forward contracts, option rights and financial swaps, “Ausbietungsgaran-
tien” and other guarantee obligations, banking book obligations arising from credit derivatives
such as credit default swaps and total return swaps, binding comfort letters and irrevocable let-
ters of credit, including incidental costs, are also to be shown under this item, as are issues and
confirmations of letters of credit. These liabilities are to be shown in full (eg in the case of basic
commitments or maximum amount arrangements) or at the amount of the principal debt out-
standing (eg if loan liabilities redeemable in instalments have been guaranteed) if no earmarked
covering balances are available for them or unless they have to be included in full or in part
under item 260 “Provisions for liabilities and charges” because recourse is certain or very likely.

For letter-of-credit obligations after presentation of the appropriate documents, see (depending on the creditor) item 210
“Amounts owed to banks (MFIs)” or item 222 “Other amounts owed to non-banks (non-MFIs)”.




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Item 343       Assets pledged as collateral on behalf of third parties
               (Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten)


The amounts are to be shown at the book value of the assets pledged as collateral. The assign-
ment of claims or movables as security for a loan, security deposits for third-party liabilities,
movables and rights pledged and mortgages put up as collateral for third-party liabilities are to
be shown under this item. If, in addition, a liability exists under a surety or guarantee agreement,
only the latter is to be shown, specifically under item 342 “Sureties and guarantee agreements”.


Item 350       Bills sent for collection from the bill portfolio before maturity
               (Aus dem Wechselbestand vor Verfall zum Einzug versandte Wechsel)


This item is to include bills purchased, removed from the bill portfolio before maturity and sent
for collection.

For bills for collection, see item HV11/171 “Cheques, matured debt securities, interest and dividend coupons and items
received for collection”.


Item 360       Volume of business
               (Geschäftsvolumen)


The volume of business is obtained by adding the following items to the balance sheet total
(item 330): item 341 “Contingent liabilities arising from the endorsement of rediscounted bills
(including bills drawn by the bank)” and item 350 “Bills sent for collection from the bill portfolio
before maturity”.


Item 370       Commitments deriving from sales with an option to repurchase
               (items 371 to 373)
               (Rücknahmeverpflichtungen aus unechten Pensionsgeschäften)

For the reporting of sale and repurchase transactions, see “General guidelines”.

For the classifications “domestic banks (MFIs)”, “domestic non-banks (non-MFIs)” and “non-residents”, see “General
guidelines”.


Item 380       Placing and underwriting commitments
               (Plazierungs- und Übernahmeverpflichtungen)


Commitments arising from guaranteeing the placing or underwriting of financial instruments vis-
à-vis borrowers who, during an agreed period of time, issue financial instruments in the money
market on a revolving basis are to be shown under this item. Only guarantees whereby a bank




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undertakes to underwrite financial instruments (“back-up lines”) or to grant a corresponding
loan (“stand-by facilities”) if the financial instruments cannot be placed in the market are to be
shown here. This usually applies to commitments arising from certain facilities such as the Revolv-
ing Underwriting Facilities (RUFs) and Note Issuance Facilities (NIFs).


Commitments are to be shown net of the amounts actually drawn. If a guarantee is provided
jointly by several banks, each bank involved has to show only its share in the loan. Underwriting
commitments in the context of normal syndicated loan business are not to be included.

For placing and underwriting commitments for shares, real estate fund certificates and other capital market paper, see
item 390 “Irrevocable lending commitments”.


Item 390      Irrevocable lending commitments
              (Unwiderrufliche Kreditzusagen)


All irrevocable commitments which could give rise to a credit risk are to be shown under this
item irrespective of their maturities or any collateral or guarantee; this especially includes formal
commitments to grant loans and advances, to purchase securities and to provide guarantees and
acceptances; commitments to make forward forward deposits; and placing and underwriting
commitments for shares, real estate fund certificates and other capital market paper. Contracts
concluded with a building and loan association are not deemed to be irrevocable lending com-
mitments. The commitments are to be shown net of the amounts actually drawn.


Temporary lending commitments are to be classified as irrevocable commitments if they do not
envisage a formal option for unconditional termination without notice.


Lending commitments “until further notice” do not have to be reported.


Item 400      Funds raised against collateral (items 401 and 402)
              (Verbindlichkeiten gegen Sicherheitsleistung)


The amounts recorded under items 210 and 222 representing borrowing against collateral are to
be shown under this item; they include, for example, open market loans taken up with the
Deutsche Bundesbank and funds raised under genuine sale and repurchase transactions (to be
shown at the amount received for the transfer).


Liabilities of mortgage banks and public credit institutions secured by cover funds and earmarked
borrowing against collateral in connection with transmitted loans are not to be included here.




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Item 410       Interest and currency swaps (items 411 to 413)
               (Zins- und Währungsswaps)


The principal amounts of financial swaps where interest payments and/or currency amounts have
been exchanged are to be shown under this item. Interest swaps comprise transactions involving
the exchange of floating rate for fixed rate interest payments or of interest payments calculated
from different floating rate indices. Currency swaps include all transactions where the currency
of the principal and the associated interest is exchanged without the formula for calculating the
interest being changed. Cross-currency interest rate swaps are understood to be a combination
of the two aforementioned types of swap transactions. Forward swaps are also to be entered
here. Swap transactions conducted in the foreign exchange market for hedging purposes are not
to be recorded here.


Fiduciary transactions and transactions where credit risk has been excluded (by non-recourse
agreements, for instance) are also to be shown under this item.


Institutions with branches abroad and the domestic branches of foreign banks are also to include
interest and currency swap transactions conducted with affiliates abroad (see footnote 1 on
page 19). Interest and currency swap transactions of the branches abroad with the domestic
parts of the institution are not to be included in the report for the institution as a whole.


Contracts denominated in euro, ECU, Deutsche Mark and the legacy currencies of the other
EMU member states only need to be shown here, under sub-item 411 “Interest swaps”, if they
are variable yield/fixed yield interest swaps. Other similar contracts such as variable yield/variable
yield currency swaps and interest/currency swaps no longer need to be shown in this item.

For the report on foreign branches, see pp 84-85.



Item 420       Administered loans
               (Verwaltungskredite)

For the definition of “administered loans”, see “General guidelines”.

For loans managed in the bank’s own name but on behalf of third parties, see items HV11/121 and HV21/241 “Fiduciary
loans”.




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Item 431    Retirement provisions pursuant to the Retirement Pension Act
            (Altersvermögensgesetz)
            (Altersvorsorgevermögen nach dem AVmG)


Both retirement provisions (contributions made by the savers themselves) and credited govern-
ment allowances are to be shown under this item.


Item 432    Subordinated debt securities with maturities of up to (and including) two years
            (Nachrangig begebene Schuldverschreibungen mit Laufzeit bis zwei Jahre
            einschließlich)


Subordinated debt securities with maturities of up to two years included under item 280 are to
be recorded here.


Item 441    Unsecuritised subordinated liabilities vis-à-vis non-banks with agreed
            maturities or periods of notice of up to (and including) two years
            (Unverbriefte nachrangige Verbindlichkeiten gegenüber Nichtbanken mit
            vereinbarter Laufzeit oder Kündigungsfrist bis zwei Jahre einschließlich)


Unsecuritised liabilities vis-à-vis non-banks with agreed maturities or periods of notice of up to
two years included under item 280 are to be recorded here.


Item 442    Of which: Unsecuritised subordinated liabilities vis-à-vis domestic non-banks
            and non-banks in other euro-area countries with agreed maturities or
            periods of notice of up to (and including) two years
            (darunter: Unverbriefte nachrangige Verbindlichkeiten gegenüber Nichtbanken
            im Inland und in anderen Ländern der EWU mit vereinbarter Laufzeit oder
            Kündigungsfrist bis zwei Jahre einschließlich)


The subordinated liabilities vis-à-vis domestic non-banks and non-banks in other euro-area coun-
tries with agreed maturities or periods of notice of up to two years included under item 441 are
to be recorded here.


Item 450    Number of bank cards in circulation
            (Zahl der im Umlauf befindlichen Bankkunden-Karten)


All bank cards with a payment function in circulation, with the exception of credit cards, are to
be recorded here.




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Guidelines on the supplements to the monthly balance sheet
statistics


I    Supplementary form A1 (Form 10221 (A1)) 1


Loans and advances to banks (MFIs)
(Forderungen an Banken (MFIs))


Debtors
(Schuldner)


For “banks (MFIs)”, “domestic/in Germany”, “foreign/abroad”, see the “General guidelines”.


In the case of transmitted loans (see “General guidelines”), the party which directly owes the
funds to the reporting institution is deemed to be the debtor, even if that party lends the funds
on to an ultimate borrower.


“Municipal loans” (Kommunaldarlehen) are not to be ascribed automatically en bloc to “Local
government and local government associations” but are to be attributed to the respective bor-
rower. For example, “municipal loans” to public sector banks are to be shown on line 110.

For the report on foreign branches, see pp 84-85.



Competent Landesbank/regional institution of credit cooperatives
Affiliated savings banks/credit cooperatives (line 113)
(Zuständige Landesbank/Genossenschaftliche Zentralbank
Angeschlossene Sparkassen/Kreditgenossenschaften)


The following are to be shown here:


– savings banks and credit cooperatives:
     their loans and advances to the competent Landesbank or regional institution of credit co-
     operatives


– Landesbank and regional institutions of credit cooperatives:
     their loans and advances to affiliated savings banks or credit cooperatives.

1 For building and loan associations, form 10221 B (A1); see also the “Supplementary guidelines ...” (pp 80-83).




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Loans and advances of Landesbanken and regional institutions of credit cooperatives to their central institutions are to be
recorded not here but on line 111.



Maturity (See “General guidelines”)
(Fristigkeit)


Loans and advances (columns 01 to 05)
(Buchforderungen)


The loans and advances to banks shown under item 061 on the main form (HV11) are to be clas-
sified here by debtor and maturity. They include claims on the Deutsche Bundesbank arising from
overnight deposits, time deposits, securities repurchase agreements and foreign exchange swap
transactions, which are to be shown on line 114 in columns 01 or 02.

Overnight balances with the Deutsche Bundesbank included under item 020 of the main form (HV11) are to be shown on
line 114 in column 09.

Loans and advances to building and loan associations arising from own savings contracts concluded with them (“savings
contracts in stock”) are to be shown on line 111 in column 03.


Bills discounted (columns 06 and 07)
(Wechselkredite)


Bills discounted for banks (MFIs) are to be recorded in column 06. Bills discounted are to be clas-
sified by borrower based on the customers for whom the bills have been discounted (liability
ledger on bills). This does not apply to lending against bills purchased without recourse (in this
case the drawee is deemed to be the borrower; in the case of promissory notes purchased with-
out recourse, the drawer is considered the borrower).


Holdings of bills whose drawees (in the case of promissory notes, drawers) are banks are to be
shown in column 07. The sectoral classification of the bills held must be based on the drawees.


Fiduciary loans (column 08)
(Treuhandkredite)


The amounts relating to banks shown under item 121 on the main form (HV11) are to be classi-
fied here by debtor (borrower).




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Balances with central banks (column 09)
(Guthaben bei Zentralnotenbanken)


The balances readily available at all times shown under item 020 on the main form (HV11), in-
cluding foreign currency overnight balances, are to be classified here according to whether they
are held with the Deutsche Bundesbank (line 114) or with foreign central banks (line 120).

Claims on the Deutsche Bundesbank arising from overnight deposits, time deposits and securities repurchase agreements
are to be shown on line 114 in column 01 or 02 .




II Supplementary form A2 (Form 10221 (A2)) 1


Liabilities to banks (MFIs)
(Verbindlichkeiten gegenüber Banken (MFIs))


Creditors
(Gläubiger)


For “banks (MFIs)”, “domestic/in Germany”, “foreign/abroad”, see the “General guidelines”.


In the event of a change of creditors, the party to which the amounts are owed on the reporting
date is deemed to be the creditor.


In the case of transmitted funds (see “General guidelines”), the party to which the reporting in-
stitution directly owes the funds, and not the party from which the funds originate, is deemed to
be the creditor. For example, funds stemming from state government budgets which have been
transmitted to the borrower via a Landesbank/regional institution of credit cooperatives and a
savings bank/credit cooperative are to be shown by the Landesbank/regional institution of credit
cooperatives on line 220 on supplementary form C1, and by the savings bank/credit cooperative
on line 113 on supplementary form A2. Correspondingly, funds paid out under ERP programmes
are to be shown on line 111 on supplementary form A2 if the reporting institution has received
them from KfW (Kreditanstalt für Wiederaufbau) or another bank.

For the report on foreign branches, see pp 84-85.




1 For building and loan associations, form 10221 B (A2); see also “Supplementary guidelines ...” (pp 80-83).




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Competent Landesbank/regional institution of credit cooperatives
Affiliated savings banks/credit cooperatives (line 113)
(Zuständige Landesbank/Genossenschaftliche Zentralbank
Angeschlossene Sparkassen/Kreditgenossenschaften)


The following are to be shown here:


– savings banks and credit cooperatives:
    amounts owed to the competent Landesbank or regional institution of credit cooperatives


– Landesbank and regional institutions of credit cooperatives:
    amounts owed to affiliated savings banks or credit cooperatives

Amounts owed by the Landesbank and regional institutions of credit cooperatives to their central institutions are not to
be shown here but on line 111.


Maturity (See “General guidelines”)
(Fristigkeit)


Liabilities (columns 01 to 08)
(Verbindlichkeiten)


The “Amounts owed to banks (MFIs)” recorded under item 210 on the main form (HV21), in-
cluding amounts owed arising from registered debt securities, registered money market paper
and savings bonds sold to banks, are to be classified here by creditor and maturity.


Overnight borrowing from the Deutsche Bundesbank is to be shown on line 114 in column 01 as
amounts owed and repayable on demand. Amounts owed to the Deutsche Bundesbank arising
from open market loans and foreign exchange swap transactions are also to be recorded on line
114.


Amounts owed to the ECB, such as liabilities related to the management of the ECB’s capital and
foreign reserve assets, are to be shown on line 120.




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Liabilities arising from repurchase agreements (repos) (column 06)
(Verbindlichkeiten aus Repurchase Agreements (Repos))


For liabilities vis-à-vis banks arising from genuine sale and repurchase transactions and securities
and precious metal lending transactions covered by money shown in column 05, the amounts
received for the transfers are to be shown here separately.


Savings bonds, registered savings bonds (column 07)
(Sparbriefe, Namens-Sparschuldverschreibungen)


The amounts shown in columns 05 and 12 and owed to banks arising from


– savings bank bonds, Volksbank savings bonds, Raiffeisen savings bonds and savings certifi-
     cates issued by the cooperative bank sector;


– growth certificates issued by the cooperative bank sector (as time deposits), savings bank in-
     come bonds, premium savings bonds issued by credit cooperatives and similar registered in-
     come bonds;


– other standardised, small-denomination registered debt securities (regardless of whether or
     not the words “savings” or “bond” are used in their designation)


are to be shown here separately and broken down by creditor.


Matured savings bonds are not to be included here; from the date of maturity onwards they are
to be recorded under “Liabilities payable on demand” in column 01.


Non-standardised registered debt securities sold to credit institutions and shown in column 05
(other than the registered debt securities transferred to depositors as collateral for wholesale de-
posits) are not to be recorded here but under item 219 on the main form (HV22).


Rediscounted bills, including own drawings, not credited to borrowers (column 08)
(Den Kreditnehmern nicht abgerechnete weitergegebene Wechsel einschließlich eigener Ziehun-
gen)


Bills shown under item 210 on the main form (HV21) which have been deposited with the report-
ing institution as collateral for loans and which it has rediscounted for the sake of its own refinan-
cing are to be shown here.




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Liabilities on bills (columns 09 and 10)
(Wechselverbindlichkeiten)


Contingent liabilities under bill of exchange law resulting from the endorsement of rediscounted
bills and liabilities arising from own acceptances and promissory notes outstanding are to be clas-
sified here by creditor. Own acceptances delivered to or, after discounting, endorsed to other
non-banks are also to be shown as liabilities to banks on bills.


Fiduciary loans (column 11)
(Treuhandkredite)


The amounts shown under item 241 on the main form (HV21) and relating to banks are to be
classified here by creditor.


Funds for fiduciary loans which have not been transmitted by the reporting date are to be
entered in column 01.


Subordinated liabilities (column 12)
(Nachrangige Verbindlichkeiten)


The subordinated liabilities included under item 280 on the main form (HV21), to the extent that
they relate to banks and have not been issued as subordinated debt securities (items HV22/281
and 282), are to be classified here by creditor. The liabilities to be shown in this item also include
the subordinated registered securities shown in column 07.



III Supplementary form B1 (Form 10222 (B1)) 1


Loans and advances to non-banks (non-MFIs)
(Forderungen an Nichtbanken (Nicht-MFIs))


Debtors
(Schuldner)


For “enterprises and households”, “general government”, “domestic/in Germany”, “foreign/
abroad” and sub-groups, see the “General guidelines”.


1 For building and loan associations, form 10222 B (B1 and B2); see also “Supplementary guidelines ...” (pp 80-83).




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In the case of transmitted loans (see “General guidelines”), the party which directly owes the
funds to the reporting institution is deemed to be the debtor, even if that party in turn lends the
funds on to an ultimate borrower.


In cases in which a third party has provided a guarantee (eg a public authority in the case of what
are known as “1b mortgages”), it is always the party which has drawn the loan, and not the
guaranteeing party, which is deemed to be the debtor (borrower).


“Municipal loans” are not to be ascribed automatically en bloc to “Local government and local
government associations”, but are to be attributed to the respective borrower. For example,
“municipal loans” to Land governments are to be shown on line 220 on supplementary form B1,
“municipal loans” to public banks on line 110 on supplementary form A1.


Maturity (See “General guidelines”)
(Fristigkeit)


Loans to extend repayment of mortgage loans with a maturity of up to and including five years
are to be shown, together with long-term mortgage loans, as long-term loans and advances (col-
umn 03).


Loans and advances
(Buchforderungen)


This item comprises the unsecuritised loans and advances to non-banks shown under item 071
on the main form (HV11), classified by debtor and maturity.

Loans and advances to the successor organisations of the Treuhand agency are to be shown under “Non-financial corpor-
ations” (line 114).


Bill-based loans (columns 05 and 06)
(Wechselkredite)


Bills discounted for non-banks are to be recorded in column 05. Bills discounted are to be classi-
fied by borrower based on the customers for whom the bills have been discounted (liability
ledger on bills). This does not apply to lending against bills purchased without recourse (in this
case the drawee is deemed to be the borrower; in the case of promissory notes purchased with-
out recourse, the drawer is deemed to be the borrower). Bills bought in the money market are to
be shown on supplementary form A1 as bills discounted to domestic banks.




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Holdings of bills whose drawees (in the case of promissory notes, drawers) are non-banks are to
be shown in column 06. The sectoral classification of the bills held is to be based on the drawees.


Fiduciary loans (column 07)
(Treuhandkredite)


The amounts shown under item 121 on the main form (HV11), to the extent that they relate to
non-banks, are to be classified here by debtor (borrower).



IV Supplementary forms C1 (Form 10223 (C1)) and C2 (Form 10223 (C2))


Amounts owed to non-banks (non-MFIs)
(Verbindlichkeiten gegenüber Nichtbanken (Nicht-MFIs))


Creditors
(Gläubiger)


For “enterprises and households”, “general government”, “domestic/in Germany”, “foreign/
abroad” and sub-groups, see the “General guidelines”.


In the event of a change of creditors, the party to which the amounts are owed on the reporting
date is deemed to be the creditor.


In the case of transmitted loans (see “General guidelines”), the party to which the reporting insti-
tution directly owes the funds, and not the party from which the funds originate, is deemed to
be the creditor. For example, funds stemming from state government budgets which have been
transmitted to the borrower via a Landesbank/regional institution of credit cooperatives and a
savings bank/credit cooperative are to be shown by the Landesbank/regional institution of credit
cooperatives on line 220 on supplementary form C1 and by the savings bank/credit cooperative
on line 113 oo supplementary form A2. Correspondingly, funds paid out under ERP programmes
are to be shown on line 111 on supplementary form A2 if the reporting institution has received
them from KfW (Kreditanstalt für Wiederaufbau) or another bank.




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Maturity (See “General guidelines”)
(Fristigkeit)


Supplementary form C1


Liabilities other than savings deposits
(Verbindlichkeiten ohne Spareinlagen)


The amounts shown under item 222 “Other amounts owed to non-banks (non-MFIs)” on the
main form (HV21), which also include liabilities arising from registered debt securities, registered
money market paper and savings bonds sold to non-banks, are to be classified here by creditor
and maturity.


Payment units for network money business and prepayments made in similar software-based
payment schemes which are recorded on the liabilities side are also to be shown on line 122 in
column 01 since a sectoral breakdown is not possible.

Amounts owed to the successor organisations of the Treuhand agency are to be shown under “Non-financial corpor-
ations” (line 114).


Liabilities arising from repurchase agreements (repos) (column 06)
(Verbindlichkeiten aus Repurchase Agreements (Repos))


The liabilities vis-à-vis non-banks arising from genuine sale and repurchase transactions and se-
curities lending transactions covered by money shown in column 05 are to be shown here separ-
ately in the amounts received for the transfers.


Supplementary form C2


Savings bonds, registered savings bonds (columns 01 to 03)
(Sparbriefe, Namens-Sparschuldverschreibungen)


The amounts owed to non banks shown in column 05 on supplementary form C1 and column
05 on supplementary form C2 (see also the note on item HV22/237 “Subordinated registered
debt securities”) and arising from


– savings bank bonds, Volksbank savings bonds, Raiffeisen savings bonds, savings certificates
     issued by the cooperative bank sector;




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– growth certificates issued by the cooperative bank sector (as time deposits), savings bank in-
   come bonds, premium savings bonds issued by credit cooperatives and similar registered in-
   come bonds;


– other standardised, small-denomination registered debt securities (regardless of whether or
   not the words “savings” or “bond” are used in their designation)


are to be shown separately here and classified by creditor and maturity.


Savings bank certificates and growth certificates of the cooperative bank sector which take the
form of a growth passbook, to the extent that they constitute savings deposits within the mean-
ing of section 21 (4) of the Accounting Regulation for Credit Institutions, are not to be included
here but on supplementary form D.


Matured savings bonds are not to be included here; from the date of maturity onwards they are
to be recorded under “Liabilities payable on demand” in column 01 on supplementary form C1.


Non-standardised, large-denomination registered debt securities sold to non-banks and shown in
column 05 on supplementary form C1 (other than registered debt securities transferred to depos-
itors as collateral for wholesale deposits) are not to be recorded here but under item 229 on the
main form (HV22).


Fiduciary loans (column 04)
(Treuhandkredite)


The amounts shown under item 241 on the main form (HV21) and relating to non-banks are to
be classified here by creditor.


Funds for fiduciary loans that have not been transmitted by the reporting date are to be recorded
in column 01 on supplementary form C1 under “Liabilities payable on demand”.


Subordinated liabilities (column 05)
(Nachrangige Verbindlichkeiten)


Subordinated liabilities shown under item 280 on the main form (HV21), to the extent that they
relate to non-banks and have not been issued as subordinated debt securities (items HV22/281
and 282), are to be classified here by creditor. The liabilities to be shown in this item also include
subordinated registered securities.




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V Supplementary form D (Form 10224) 1


Savings deposits
(Spareinlagen)


Table D1 – Total savings deposits
(Spareinlagenbestand)


Creditors
(Gläubiger)


For “enterprises and households”, “general government”, “domestic/in Germany”, “foreign/
abroad” and sub-groups, see the “General guidelines”.


Savings deposits
(Spareinlagen)


The amounts included under item 221 of the main form (HV21) are to be classified here by cred-
itor and maturity.


Savings deposits remunerated at rates exceeding the minimum/basic interest rates
(line 600)
(Spareinlagen mit einer über die Mindest-/Grundverzinsung hinausgehenden Verzinsung)


All savings deposits of domestic non-banks which cannot be classified as traditional passbook
savings, but for which an interest rate exceeding the minimum/basic rates or a graduated interest
rate and/or a bonus payment, a premium, or additional interest is paid, are to be shown here.
Savings deposits are also to be recorded as “Savings deposits with higher interest rates” in cases
where the higher total interest is paid only if the saving schemes are successfully completed or
the saving targets have been achieved. The reference rate of interest used is the rate paid for
traditional savings contracts with a similar maturity. Savings deposits falling under the Personal
Asset Acquisition Act (Vermögensbildungsgesetz) and the Retirement Pension Act (Altersvermö-
gensgesetz) are not to be included here.




1 For building and loan associations: Form 10224 B; see also the “Supplementary guidelines ...” (pp 80-83).




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Table D2 – Savings business
(Sparverkehr)


The tax withheld on interest income and the solidarity tax surcharge, to the extent that they have
not been deducted from interest credited, are to be shown in column 03 (“Debits”).


Early withdrawal penalties charged for withdrawing savings deposits prior to maturity may be
shown in column 04 “Interest in the month under review” or – preceded by a minus sign, if ap-
propriate – in column 03 “Debits”.


The “deposits” in column 02 and the “debits” in column 3 should reflect the actual savings de-
posits and withdrawals. Transfers within the savings deposits are not regarded as turnover.



VI Supplementary forms E1 (Form 10225 (E1)) and E2 (Form 10225 (E2))


Securities
(Wertpapiere)


Portfolios of own securities are not to be shown on supplementary form E1 or E2.


Supplementary form E1 – Treasury bills and other debt securities
(Schatzwechsel und Schuldverschreibungen)


Debtor or issuer
(Schuldner beziehungsweise Emittent)


For classification as “domestic banks (MFIs)”, “domestic non-banks (non-MFIs)” and “non-
residents”, see the “General guidelines”.


Securities issued by residents also include paper which is not denominated in Deutsche Mark or
euro; securities issued by non-residents also include paper denominated in Deutsche Mark or
euro.




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Maturity
(Fristigkeit)


Securities which have no stated final maturity (“perpetual bonds”) are to be recorded in column
04 (“More than 2 years”).


Treasury bills and Treasury discount paper (column 01)
(Schatzwechsel und unverzinsliche Schatzanweisungen)


The Treasury bills, Treasury discount paper and similar debt instruments issued by public bodies
shown under items 040 and 081 (partial amount) on the main form (HV11) are to be classified
here by debtor or issuer.


Other negotiable money market paper (column 02)
(Sonstige börsenfähige Geldmarktpapiere)


Negotiable money market paper (such as commercial paper, certificates of deposit, Euronotes
and bonds and debt securities with an originally agreed maturity of up to one year) shown under
item 081 on the main form (HV11) is to be classified here by debtor or issuer. ECB debt securities
recorded under item 079 on the main form (HV12) are to be shown on line 134.


Bonds and notes (columns 03 to 05)
(Anleihen und Schuldverschreibungen)


Securities included under item 082 on the main form (HV11) are to be classified here by debtor
or issuer and by maturity. The maturity classification is based on the period between the date
when interest begins to accrue under the terms of issue and the final maturity of the debt secur-
ities (ie on the maximum maturity provided for under the terms of issue, rather than on the aver-
age maturity or the residual maturity on the reporting date). For the definition of the start of the
maturity, see the “General guidelines”. Interest coupons tradeable separately are to be treated as
debt securities.


As securities with an original maturity of one year or less are deemed to be money market paper
(column 02), only paper with a maturity of more than one year up to and including two years is
to be shown in column 03.




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Nominal value of euro-nominated bonds and notes (column 06)
(Nominalwert der auf Euro lautenden Anleihen und Schuldverschreibungen)


At the end of the year the nominal value of the bonds and notes denominated in euro, ECU,
Deutsche Mark and the legacy currencies of the other euro-area countries and recorded in col-
umn 05 is to be shown here. To the extent that bonds and notes denominated in foreign currency
are also shown on lines 110 to 120 in column 05, reporting institutions are requested to indicate,
in addition, their nominal value – broken down into bank issues and others – and converted into
euro at the ESCB reference rate on the reporting date. Zero coupon bonds are to be shown at
their value on issue, rather than at their market value or value on maturity. The nominal value of
stripped paper is only to be specified for holdings of principal strips (their nominal value corres-
ponds to that of the respective underlying debt security); the nominal value of coupon strips is
not recorded.


In the case of quotation per share (for example, for index-linked bonds) the original issue price is
to be entered as the nominal value.


Issues by domestic banks (MFIs) (line 110)
(Emissionen von inländischen Banken (MFIs))


The negotiable bonds and notes issued by domestic banks, such as bank debt securities, money
market paper, mortgage Pfandbriefe, public Pfandbriefe, ship Pfandbriefe, savings bonds and
medium-term notes, are to be shown here.


Issues by enterprises (lines 121 to 123)
(Emissionen von Unternehmen)


Money market paper (eg commercial paper), medium-term notes and corporate bonds (including
convertible bonds) issued by enterprises are to be shown here.


Issues by the Federal special funds (line 125)
(Emissionen der Sondervermögen des Bundes)


Debt securities issued by the Currency Conversion Equalisation Fund are not to be shown here
but under item 130 “Equalisation claims on public authorities (including debt securities resulting
from the conversion of equalisation claims)” on the main form (HV11).




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Supplementary form E2 – Shares and participating interests
(Aktien und Beteiligungen)


Shares and other variable yield securities
(Aktien und andere nicht festverzinsliche Wertpapiere)


Securities shown under item 090 on the main form (HV11) are to be classified here by issuer and
type.


Issuers
(Emittent)


For classification as “domestic banks (MFIs)”, “domestic enterprises (non-MFIs)” and “non-
residents”, see the “General guidelines”.


Listed shares and participation certificates (column 01)
(Börsennotierte Anteile und Genuss-Scheine)


Shares listed on a German stock exchange for official dealings or quoted in the regulated market
or the Neuer Markt and shares listed or traded on foreign stock exchanges are deemed to be
listed shares. Participation certificates in the form of bearer or order paper listed on a stock ex-
change are also to be included.


Mutual fund shares (columns 02 and 03)
(Investmentzertifikate)


Special fund shares are to be shown in column 02. (The “transparency method” prescribed for
certain prudential purposes is not applicable.)


Only shares which are covered by the special provisions governing money market special funds
pursuant to the second part of the Act on Investment Companies are to be reported in column
03; money market-related security-based funds are not deemed to be money market funds. This
also applies, as appropriate, to foreign money market funds.


Real estate fund shares are not to be shown here but as follows:


– certificates of open-end real estate funds in column 04 “Other securities” on line 120 or 130;




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– certificates of closed-end real estate funds in the form of limited partnerships under item 100
   “Participating interests and amounts paid up on cooperative society shares” on the main
   form (HV11) and in column 07 “Participating interests and shares in affiliated undertakings”
   on line 120 or 130 on supplementary form E2;


– certificates of closed-end real estate funds in the form of fractional co-ownerships under item
   140 “Tangible assets” on the main form (HV11); they are not to be recorded on supplemen-
   tary form E2.


Other securities (column 04)
(Sonstige Wertpapiere)


Shares and other variable yield securities other than those included in columns 01 to 03 are to be
classified here by issuer or debtor.


Bearer and order participation certificates (provided that they are negotiable but not listed on a
stock exchange), warrants, subscription rights, dividend coupons received before maturity and
certificates of open-end real estate funds (issued by investment companies pursuant to section 1
of the Act on Investment Companies) are to be shown here.


Options not evidenced by securities are not to be included here but under item 176 “Others” on
the main form (HV11).


Nominal values of shares and participation certificates (columns 06 and 09)
(Nominalwert der Aktien und Genuss-Scheine)


At the end of the year the nominal values of the shares and participation certificates recorded in
column 05 are to be shown in column 06 and the nominal values of the participating interests
evidenced by shares included in column 08 are to be shown in column 09. Shares and participa-
tion certificates issued by non-residents are excepted. In the case of no-par stock (individual
share certificates), its accounting par value is to be used (issue capital divided by the number of
shares issued).


Participating interests and shares in affiliated undertakings (columns 07 and 08)
(Beteiligungen und Anteile an verbundenen Unternehmen)


Participating interests (including amounts paid up on cooperative society shares) and shares in
affiliated enterprises shown under items 100 and 110 on the main form (HV11) are to be classi-




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fied by economic sector in column 07. The participating interests and shares in affiliated enter-
prises evidenced by shares included in column 07 are to be shown separately in column 08.



VII Supplementary form F (Form 10226)


Supplementary data for institutions which issue bearer debt securities


Subordination agreement
(Nachrangabrede)


Subordinated debt securities are not to be included on supplementary form F (see item 280 on
main form HV21 and items 281 and 282 on main form HV22).


Table F1


Negotiable bearer debt securities outstanding
(Börsenfähige Inhaberschuldverschreibungen im Umlauf)

For “negotiability”, see “General guidelines”: “Securities, money market paper”.



Negotiable bearer debt securities and bearer money market paper
(Börsenfähige Inhaberschuldverschreibungen und Inhabergeldmarktpapiere)


The maturity classification is based on the period between the date when interest begins to ac-
crue under the terms of issue and the final maturity of the debt securities (ie on the maximum
maturity provided for under the terms of issue, rather than on the average maturity or the re-
sidual maturity on the reporting date). For the definition of the start of the maturity, see the
“General guidelines”.


Paper issued for the institutions’ own account (lines 100 to 104)
(Auf eigene Rechnung begebene Papiere)


The reporting institution is to show here the negotiable bearer debt securities and bearer money
market paper outstanding on the reporting date (including bearer debt securities sold but still to
be delivered) reported under items 231 and 232 on the main form (HV21), classified by maturity
as provided for under the terms of issue. Order debt securities forming part of a total issue are
also to be included here.




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Even after stripping, strippable own issues are still to be classified on line 100 by the maturity of
the underlying debt security. They are not be shown on line 102.


Floating rate notes (line 101)
(Variabel verzinsliche Anleihen)


Debt securities shown on line 100 bearing interest rates that vary at certain intervals in accord-
ance with specific factors (for example, a money market rate) are to be shown separately here.


Zero coupon bonds (line 102)
(Null-Kupon-Anleihen)


All debt securities shown on line 100 (with the exception of money market paper reported on
line 104) on which interest is not paid regularly but on redemption, ie discount and accrued inter-
est instruments, are to be shown separately here. As on the main form, zero coupon bonds are
to be shown here at their value on issue, ie disregarding interest or mark-ups or mark-downs on
subsequent sale.


For accrued interest and mark-ups or mark-downs, if any, see item 321 on the main form
(HV21).


Foreign currency bonds (line 103)
(Fremdwährungsanleihen)


Bearer debt securities shown on line 100 which are denominated in foreign currency are to be
shown separately here. Floating rate notes, zero coupon bonds and certificates of deposit de-
nominated in foreign currency are to be recorded not only here, but also on lines 101, 102 or
104.

For foreign currency bonds, see item 086 on the main form (HV12).



Certificates of deposit (line 104)


Certificates of deposit and similar paper included on line 100 are to be shown separately here.
Similar paper may include, for instance, Euronotes, commercial paper and other certificates of
deposit which are tradeable in the international secondary market.




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Table F2


Liabilities arising from non-negotiable bearer debt securities
(Verbindlichkeiten aus nicht börsenfähigen Inhaberschuldverschreibungen)


The reporting institution is to show in this table the non-negotiable debt securities and the non-
negotiable money market paper included under items 231 and 232 on the main form (HV21)
separately and classified by the economic sector of the creditors; sectoral classification is to be
based on the original buyer. Issued bearer debt securities which should not or may not be listed
on a stock exchange but are nevertheless negotiable within the meaning of these guidelines are
not to be included in Table F2 but in Table F1.

For “negotiability”, see “General guidelines”: “Securities, money market paper”.




VIII Supplementary form H (Form 10228)


Addition to the main form and the supplementary forms


This supplementary form covers items which cannot be integrated into the structure of the other
report forms (or only with great difficulty). At present, almost all the items on this form are re-
quired for minimum reserve purposes.


On lines 111 to 133 the amounts owed to banks recorded under item 210 on the main form
(HV21) are to be classified by amounts owed to MFIs which are subject to reserve requirements
and MFIs which are not, as well as by type, maturity and geographical location of the seat of the
counterparties.


On lines 141 to 162 the amounts owed to non-banks recorded under item 220 on the main form
(HV21) are to be classified by type, maturity and geographical location of the seat of the counter-
parties.


Of the securitised liabilities with a maturity of up to (and including) two years recorded under
item 230 of the main form (HV21), those which are verifiably held by other banks subject to re-
serve requirements are to be shown separately on line 172.




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When calculating the required reserves in the right-hand section of this form, the amounts in
fields 27003 and 28003 are not to be specified in 31,000 but in the full euro value (rounded,
ignoring cent).


Institutions with foreign branches are to submit supplementary form H for the domestic part of
their institution only.



IX Supplementary reports


– Loans and advances to non-banks (non-MFIs) in other euro-area member states (sup-
   plementary form B3, form 10222 (B3): “Loans and advances”)


For consumer credit, housing loans and other credit, see section X. Supplementary reports on
loans and advances to domestic households by type of loan (form 10222 (B4)).


– Amounts owed to non-banks (non-MFIs) in other euro-area member states (supple-
   mentary form C3, form 10223 (C3): “Liabilities other than savings deposits”)


– Amounts owed to non-banks (non-MFIs) in other euro-area member states (supple-
   mentary form C4, form 10223 (C4): “Supplementary data on liabilities other than savings de-
   posits; fiduciary loans; subordinated liabilities”)


– Treasury bills and debt securities of other euro-area member states (supplementary
   form E3, form 10225 (E3): “Treasury bills and other debt securities”)


On these supplementary forms, which have essentially the same structure as the corresponding
forms for the regular monthly reports (supplementary forms B1, C1, C2 and E1), the assets and
liabilities vis-à-vis creditors and debtors in other euro-area member states are to be shown separ-
ately and classified by sector and maturity. The reported data must be consistent with the corres-
ponding figures in the external position report.


Assets and liabilities vis-à-vis international organisations (see the list attached to the German
text, pages 483-484), irrespective of their country of domicile, are not to be included in these
supplementary reports.




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The supplementary reports are to be submitted together with the monthly reports. Institutions
with foreign branches are required to submit these reports for the domestic part of their institu-
tion only.



X Supplementary report on loans and advances to domestic households by type of loan
     (Form 10222 (B4)) 1


Loans and advances to domestic households are to be shown according to the purpose for which
they were intended.


Consumer credit is credit for personal use in the consumption of goods or services (including
bank overdrafts on wage and pension accounts).


Housing loans are loans granted for the purpose of investing in housing, including building and
home improvements (excluding bank overdrafts on wage and pension accounts).


Other credit is credit which is not covered by the aforementioned categories (eg loans for busi-
ness purposes, debt consolidation and education).


Banks with foreign branches need to provide this supplementary report for the domestic part of
the institution only. Building and loan associations are not required to submit this report.


The coordinating equations for formal reviews given on supplementary form B4 guarantee that
the figures on housing loans in this supplementary report match those in the corresponding
tables of the borrowers statistics.



XI Changes resulting from valuation adjustments in the reporting month


All changes in loan and securities portfolios resulting from valuation adjustments in the reporting
month are to be shown in the following supplements (outflows are to be indicated by a minus
sign):


– A1B = Form 10221 (A1B) = Supplementary report to supplementary form A1
– B1B = Form 10222 (B1B) = Supplementary report to supplementary form B1
– B3B = Form 10222 (B3B) = Supplementary report to supplementary form B3

1 First report for the December 2002 reporting month.




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– B4B = Form 10222 (B4B) = Supplementary report to supplementary form B4
– E1B = Form 10225 (E1B) = Supplementary report to supplementary form E1
– E2B = Form 10225 (E2B) = Supplementary report to supplementary form E2
– E3B = Form 10225 (E3B) = Supplementary report to supplementary form E3


Building and loan associations are to complete special versions of Forms B1B and B2B; they are
not required to complete Form B4B.


The following valuation adjustments are to be reported:


– revisions of individual value adjustments and write-downs/write-ups of non-performing loans
   carried out during the reporting period;
– revaluations of securities resulting from changes in market value.


Value adjustments on account of exchange rate fluctuations are not to be reported.


Valuation adjustments are to be reported only in the month(s) in which they were actually carried
out. If no revisions of valuation adjustments were carried out in the reporting period, the form
“Changes in loans and advances arising from valuation adjustments in the reporting month”
(Veränderung der Forderungen durch Bewertungskorrekturen im Berichtsmonat) does not need
to be submitted. “Nil reports” are not required.


Banks with foreign branches are to provide these reports for the domestic part of the institution
only.


Note: The introduction of new supplementary report forms for valuation adjustments does not
imply that banks must now, contrary to their usual valuation methods, carry out revaluations on
a regular basis.




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Supplementary guidelines on the reports submitted by building
and loan associations for the monthly balance sheet statistics

The above guidelines on banks’ reports for the monthly balance sheet statistics apply as appropri-
ate to the reports of building and loan associations, especially with regard to the definition of the
terms used in the balance sheet statistics, the classification of the assets and liabilities by eco-
nomic sector and maturity and information on valuation adjustments. The following explanatory
notes take due account of the special features of the building and loan business and are intended
to help building and loan associations to fill in the forms.


Main form (Forms 10220 (HV1) and 10220 (HV2))


Assets (HV11)
(Aktiva)


Loans under savings and loan contracts (Bauspardarlehen), interim and bridging loans and other
loans are to be included, depending on the debtor, under item 061 “Loans and advances to
banks (MFIs)” or under item 071 “Loans and advances to non-banks (non-MFIs)”. In addition to
other housing loans and loans and advances to affiliated enterprises, other loans include, in par-
ticular,


– loans and advances to savers deriving from contract fees;
– loans and advances and the like to employees, members of executive and advisory boards
     and representatives.


Liabilities (HV21)
(Passiva)


Deposits under savings and loan contracts (Bauspardarlehen) placed by banks are to be included
under item 210 “Amounts owed to banks (MFIs)”, whereas such deposits placed by non-banks
are to be shown under item 221 “Savings deposits”. Housing bonuses credited to special ac-
counts are to be treated as deposits under savings contracts.


Contract fees are to be included not in “Amounts owed ...” but as income in the balance on
income and expenditure accounts (item HV11/175 or HV21/325). Savers’ rights to the repayment
of contract fees in the event of the loan being eschewed and bonuses credited, the disbursement
of which savers can waive until the allocation of contracts, are to be shown under item HV21/
260 “Provisions for liabilities and charges”.




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Amounts owed to representatives deriving from commissions due and accounts payable to sup-
pliers are to be shown under item 326 “Others”. “Others” also includes the amounts accrued in
the “Fund required by building and loan association rules” (Fonds zur bauspartechnischen Absi-
cherung). Their size is to be indicated separately in an informal note.


Lending commitments related to savings contracts concluded with building and loan associations
are to be included under item 390 “Irrevocable lending commitments” if, after examining the
loan application, the building and loan association has informed the saver that he will receive the
loan under the saving contract.


Legally dependent building and loan associations are to show their assets and liabilities vis-à-vis
their head offices under the relevant items as if they were assets or liabilities vis-à-vis independent
banks.


Supplementary forms A1 and A2 (Forms 10221 B (A1) and 10221 B (A2))


The assets and liabilities of legally dependent building and loan associations vis-à-vis their head
offices are to be shown separately under item 113 on supplementary forms A1 and A2.


Supplementary form A1 – Loans and advances to banks (MFIs)
(Forderungen an Banken (MFIs))


Disposable funds lodged with banks are to be shown classified by maturity, as are loans under
savings and loan contracts, interim and bridging loans and other loans to banks.


Supplementary form A2 – Amounts owed to banks (MFIs)
(Verbindlichkeiten gegenüber Banken (MFIs))


In addition to the amounts owed to banks in current accounts, wholesale deposits and deposits
under savings contracts placed by banks, both classified by maturity, are to be shown here.


Supplementary forms B1 and B2 (Forms 10222 B (B1) and 10222 B (B2))


Loans and advances to non-banks (non-MFIs)
(Forderungen an Nichtbanken (Nicht-MFIs))




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BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




Supplementary form B1 – Short and medium-term loans and advances
(Kurz- und mittelfristige Forderungen)


Short and medium-term interim and bridging loans and other loans granted to non-banks are to
be classified by group of borrowers and maturity.


The maturity classification of interim and bridging loans is to be based on past experience, ie as a
rule they will probably be classified as medium-term unless only short-term interim and bridging
loans are granted.


Supplementary form B2 – Long-term loans and advances
(Langfristige Forderungen)


Loans under savings contracts, long-term interim and bridging loans and other long-term loans
granted to non-banks, inter alia, are to be classified here by group of borrowers.


Supplementary form D (Form 10224 B)


Savings deposits
(Spareinlagen)


Table D1 – Total savings deposits
(Spareinlagenbestand)


Deposits under savings and loan contracts and other savings deposits placed by non-banks and
included under item 221 on the main form (HV21) are to be classified here by creditor; specifical-
ly, deposits under savings contracts are to be shown separately in column 01 and other savings
deposits in columns 02 to 03, depending on the period of notice.


Table D2 – Savings business
(Sparverkehr)


Turnover in savings business relates only to savings deposits other than deposits under savings
contracts. The item “Interest accrued in the reporting month” in column 04 includes only the
interest actually credited on these savings deposits in the month concerned. The tax withheld on
interest income and the solidarity tax surcharge, provided that they have not been deducted
from interest credited, are to be shown in column 03 “Debits”.




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                                                                         Banking statistics guidelines
                                                                         and customer classification
                                                                         July 2003




Supplementary form J (Form 10230)


Trends in building and loan business
(Entwicklung des Bauspargeschäfts)


Details of trends in deposits under savings contracts and building loans, as well as in allocations
and disbursement commitments, are to be shown on this supplementary form.


Under item 130 “Interest credited on deposits under savings contracts” only the interest actually
credited on deposits under savings contracts in the reporting month – ie the gross amount before
deduction of the tax withheld on interest income and the solidarity tax surcharge – is to be
shown under item 130. The tax withheld on interest income and the solidarity tax surcharge is to
be deducted from “Amounts paid into savings accounts ...” (item 120).


Increases or decreases resulting from currency conversion in the case of foreign contracts are also
to be included under item 160 “Balance of other increases and decreases”.


Supplementary form K (Form 10231)


New contracts concluded with building and loan associations
(Neuabschlüsse der Bausparkassen)


Details of the number and contractual sum (total amount covered by the contracts) of the con-
tracts newly concluded in the reporting month are to be recorded on this supplementary form,
classified by group of savers. Only contracts newly entered into, in respect of which the contract
fee has been fully paid, are regarded as new contracts (“new contracts concluded”); increases in
the contractual sums are deemed to be new contracts. The classification of new contracts by
group of savers is based on the same system as the classification by debtor or creditor on the
other supplementary forms.


For the assignment of savers to the individual groups of savers, see the “General guidelines”.




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BUNDESBANK
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and customer classification
July 2003




Notes on the reports for the monthly balance sheet statistics
on the foreign branches of domestic banks (MFIs)

A separate report is to be filed for each individual host country (including euro-area member
states); the figures for the branches located in the same host country are to be consolidated in a
single report. In the Forms 10220 (HV1) for the individual host countries the total number of
branches and the branches’ locations in the respective host country should be stated separately.


In the reports the same definition of “domestic/in Germany” and “foreign/abroad” must be ap-
plied as that used in the report for the domestic part of the institution; hence the host country of
the foreign branch concerned is also deemed to be “foreign/abroad”. Otherwise, in preparing
the reports, the guidelines on the monthly balance sheet statistics and the individual comments
thereon are to be applied, taking into account the following special provisions.


In the reports on the foreign branches in a host country the assets and liabilities vis-à-vis the do-
mestic head office, the domestic other branches and the branches in other host countries are to
be treated as assets and liabilities vis-à-vis other banks. These assets and liabilities are to be
shown gross, ie the accounting relationships of the foreign branches in a host country with the
head office and with the other branches in Germany are to be shown unnetted on supplemen-
tary forms A1/A2 as assets and liabilities vis-à-vis domestic banks (line 111), and the accounting
relationships with branches in other host countries as assets and liabilities vis-à-vis foreign banks
(line 120).


All transactions between the foreign branches in a host country and the domestic head office or
other branches are thus reflected both in the reports of the foreign branches and in the reports
for the domestic part of the institution as assets and liabilities vis-à-vis domestic/foreign banks;
items in the process of settlement are to be included as such under item HV11/174 “Credit bal-
ance on items in the process of settlement” or HV21/324 “Debit balance on items in the process
of settlement” only in the report for the institution as a whole.


Main form


Item 061      Loans and advances to banks (MFIs)
              (Buchforderungen an Banken (MFIs))


Loans and advances to the domestic head office and the domestic and foreign other branches
are to be shown under this item.




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                                                                        Banking statistics guidelines
                                                                        and customer classification
                                                                        July 2003




Item 210    Amounts owed to banks (MFIs)
            (Verbindlichkeiten gegenüber Banken (MFIs))


The amounts owed to the domestic head office – other than the working capital received – and
to the domestic and foreign other branches are also to be shown under this item.


Item 230    Securitised liabilities (items 231 to 234)
            (Verbriefte Verbindlichkeiten)


All securities which have been marketed directly by the foreign branches are to be recorded
under this item.


Item 233    Own acceptances and promissory notes outstanding
            (Eigene Akzepte und Solawechsel im Umlauf)


Liabilities to the domestic head office and domestic and foreign other branches arising from own
acceptances are also to be shown under this item.


Item 410    Interest and currency swaps (items 411 to 413)
            (Zins- und Währungsswaps)


Interest and currency swaps of the branches abroad with the domestic parts of the institution are
not to be indicated.


Supplementary forms E1 and E2 (Forms 10225 (E1) and 10225 (E2))


The nominal values of securities on supplementary form E1 (column 06) and supplementary form
E2 (columns 06 and 09) are not to be recorded in the reports on the foreign branches.




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BUNDESBANK
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and customer classification
July 2003




Notes on the reports for the monthly balance sheet statistics
on the foreign subsidiaries of domestic banks (MFIs)
(Forms 10220A (THV1 and THV2) and 10221A
(supplementary form TA/TB))

The statistics cover selected assets, liabilities, contingent liabilities and other memo items and
provide a breakdown of assets and liabilities by sector and maturity. Changes arising from valu-
ation adjustments in the reporting month are not recorded.


A separate report is to be prepared for each individual subsidiary (including its branches). The
amounts are to be given in 1,000 units of the currency in which the subsidiary’s accounts are
kept. On request, the reporting institution may also show the foreign currency amounts convert-
ed into euro at the ESCB reference rate on the reporting date.


In the reports the same definition of “domestic/in Germany” and “foreign/abroad” is to be ap-
plied as that used in the report for the parent institution; hence the host country of the subsidiary
concerned is also deemed to be “foreign/abroad”. Otherwise, in preparing the reports, with re-
gard to the definition of the individual items, the maturity classification and all general reporting
issues, the guidelines on the reports of banks (MFIs) for the monthly balance sheet statistics are
to be applied as appropriate, taking account of the following special provisions.


Items THV1/030 and 040           Loans and advances to banks ...
                                 and loans and advances to non-banks ...
                                 (Forderungen an Banken ...
                                 und Forderungen an Nichtbanken ...)


The bills discounted included here comprise the bill portfolio, the contingent liabilities arising
from the endorsement of rediscounted bills and bills sent for collection from the bill portfolio be-
fore maturity. So that total assets and liabilities match (items 130 and 310), the last two compon-
ents are also to be shown under liabilities, specifically under item THV/200 “Amounts owed to
banks” or under item THV/300 “Others”.


Item THV2/290         Capital
                      (Eigenkapital)


The fund for general banking risks and similar disclosed funds for general risk provisioning are
also to be included under this item.




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                                                                          BUNDESBANK
                                                                          Banking statistics guidelines
                                                                          and customer classification
                                                                          July 2003




Items THV2/380 Share of the reporting bank in the capital of the foreign subsidiary for
                   which the report is submitted
                   (Anteil der berichtenden Bank am Kapital des ausländischen Tochterinstituts,
                   über das berichtet wird)


        and 390 Other domestic or foreign banks with a share in the capital of the for-
                   eign subsidiary
                   (Weitere inländische oder ausländische Banken, die am Kapital des auslän-
                   dischen Tochterinstituts beteiligt sind)


This information is only required in the first report and in the report for the month of December.




                                                                                                   87
Local stamp with number
                                                                              Monthly balance sheet statistics for ______________ (month)                                                                                                     For Regional Office use

                                                                                                         Pursuant to the Regulation of the Deutsche Bundesbank of 28 December 2001
                                                                                                              (MBBk No 8004/2001, Federal Gazette No 21 of 31 January 2002)



Bank code                          Check digit         Name                                                                                                                       Location

                                                        Category of bank                                              Regional Office                                             Legal form

                                                                                                                                                                                                                                            Main form, sheet 1
Assets                                                                                – Position as at the end of the month in EUR thousand –                                                                                                                   HV11
010       Cash in hand                                                               010                                                    090      Shares and other variable yield securities                                       090

020       Balances with central banks                                                020                                                    100      Participating interests and amounts paid up on cooperative society               100
                                                                                                                                                     shares
030       Blank position                                                             030                                                    110      Shares in affiliated enterprises                                                 110

040       Treasury bills, Treasury discount paper and similar debt
          instruments issued by public bodies and eligible for refinancing                                                                  120      Fiduciary assets

          041       with the Deutsche Bundesbank                                     041                                                             121      Fiduciary loans                                                         121

          042       with the central banks of other countries                        042                                                             122      Securities managed on a fiduciary basis                                 122
                    in which the reporting bank is established
                                                                             Total   040                                                             123      Other fiduciary assets                                                  123

050       Bills eligible for refinancing                                                                                                                                                                                     Total    120
                                                                                                                                            130      Equalisation claims on general government
          051       with the Deutsche Bundesbank                                     051                                                             (including debt securities resulting from the conversion
                                                                                                                                                     of equalisation claims)                                                          130
          052       with central banks in other countries                            052
                    in which the reporting bank is established                                                                              140      Tangible assets                                                                  140
                                                                             Total   050
                                                                                                                                            150      Subscribed capital unpaid                                                        150
060       Loans and advances to banks (MFIs)
                                                                                                                                            160      Own shares                                                                       160
          061       Loans and advances to banks (MFIs)                               061
                                                                                                                                            170      Other assets
          062       Bills received from banks
                    (other than those included under item 050)                       062                                                             171      Cheques, matured debt securities, interest and dividend
                                                                                                                                                              coupons and items received for collection                               171
                                                                             Total   060
                                                                                                                                                     172      Assets leased                                                           172
070       Loans and advances to non-banks (non-MFIs)
                                                                                                                                                     173      Prepayments and accrued income items in respect of
          071       Loans and advances to non-banks (non-MFIs)                       071                                                                      savings bonds and similar discount paper                                173

          072       Bills received from non-banks                                    072                                                             174      Credit balance on items in the process of settlement                    174
                    (other than those included under item 050)
                                                                             Total   070                                                             175      Credit balance on income and expenditure accounts                       175

080       Debt instruments                                                                                                                           176      Others                                                                  176

          081       Money market paper                                                                                                                                                                                       Total    170
                    (other than that included under item 040)                        081

          082       Bonds and notes                                                  082                                                    180      Total assets                                                                     180

          083       Blank position                                                   083
                                                                                                                                               Please give details on a separate sheet if there have been any significant changes in
                                                                             Total   080
                                                                                                                                               individual items as part of current business transactions or as a result of valuation
Report (including supplements) confirmed to be correct                                                                                         adjustments during the reporting month.
Place, date                                                                    Firm name and signature                                                         Completed by (name)                                        Telephone




Form 10220 (HV11) 11.03
                                                                             Monthly balance sheet statistics for ______________ (month)

Bank code                          Check digit


                                                        Name                                                                                             Location


                                                                                                                                                                                                                 Main form, sheet 2


Supplementary data on assets                                                                – Position as at the end of the month in EUR thousand –                                                                          HV12
Included under item 010                                                                                             Re item 176

011      Domestic legal tender                                                     011                              177     Blank position                                                                 177

048      Legal tender denominated in Deutsche Mark                                 048                              178     Blank positon                                                                  178

049      Blank position                                                            049

058      Blank position                                                            058
                                                                                                                    179     Management of receivables underlying
059      Blank position                                                            059                                      asset-backed securities                                                        179

Included under item 081                                                                                                     During the reporting month
                                                                                                                                                              4
079      ECB debt securities                                                       079                              191     Debits to accounts of non-banks
                                                                                                                            (excluding cash transactions)                                                  191
Included under item 082
                                                                                                                            Bills protested
084      Floating rate notes1                                                      084
                                                                                                                    192     Number of items                                                                192
                             1,2
085      Zero coupon bonds                                                         085
                                                                                                                    193     Amount                                                                         193
086      Foreign currency bonds1,3                                                 086
                                                                                                                            Cheques unpaid (noting)
087      Blank position                                                            087
                                                                                                                    194     Number of items                                                                194
Re item 083
                                                                                                                    195     Amount                                                                         195
088      Blank position                                                            088
                                                                                                                                                         Total for reconciliation purposes (011 bis 195)   901
089      Blank position                                                            089

Re items 100 and 110

101      Nominal value of participating interests in domestic banks (MFIs)
         (including amounts paid up on cooperative society shares)
         and of shares in affiliated domestic banks (MFIs)                         101

Included under item 130

131      Debt securities resulting from the conversion of
         equalisation claims                                                       131                             1 Floating rate notes or zero coupon bonds denominated in foreign currency
                                                                                                                     must also be included under item 086.
Re item 160                                                                                                        2 Book value.
                                                                                                                   3 See also footnote 5 on supplementary form F.
161      Nominal value of own shares                                               161                             4 Not to be completed by building and loan associations.




Form 10220 (HV12) 11.03
                                                                          Monthly balance sheet statistics for ______________ (month)

Bank code                          Check digit

                                                       Name                                                                                                          Location


                                                                                                                                                                                                                                 Main form, sheet 3
Liabilities                                                                               – Position as at the end of the month in EUR thousand –                                                                                             HV21
210     Amounts owed to banks (MFIs)                                                                                           320   Other liabilities
                                                                                    210
                                                                                                                                     321       Interest accrued on zero coupon bonds                                       321
220     Amounts owed to non-banks (non-MFIs)
                                                                                                                                     322       Liability item resulting from the refinancing                               322
        221       Savings deposits (for building and loan associations,             221                                                        of lease receivables
                  including deposits under savings contracts)                                                                        323       Liabilities arising from transactions in goods                              323
        222       Other amounts owed to non-banks (non-MFIs)                        222                                                        and from trade credits obtained

                                                                            Total   220                                              324       Debit balance on items in the process of settlement                         324

230     Securitised liabilities                                                                                                      325       Debit balance on income and expenditure accounts                            325

        231       Debt securities in issue                                          231                                              326       Others                                                                      326

        232       Money market paper in issue                                       232                                                                                                                           Total    320

        233       Own acceptances and promissory notes outstanding                  233                                        330   Total liabilities                                                                     330

        234       Other securitised liabilities                                     234                                        340   Contingent liabilities

                                                                            Total   230                                              341       Contingent liabilities arising from the endorsement
                                                                                                                                               of rediscounted bills (including bills drawn by the bank)                   341
240     Fiduciary liabilities
                                                                                                                                     342       Sureties and guarantee agreements                                           342
        241       Fiduciary loans                                                   241
                                                                                                                                     343       Assets pledged as collateral on behalf of third parties                     343
        242       Securities issued on a fiduciary basis                            242

        243       Other fiduciary liabilities                                       243                                                                                                                           Total    340

                                                                            Total   240                                        350   Bills sent for collection from the bill portfolio before maturity                     350

250     Value adjustments                                                           250                                        360   Volume of business (330 + 341 +350)                                                   360

260     Provisions for liabilities and charges                                      260                                        370   Commitments deriving from sales with an option to repurchase vis-à-vis

270     Special reserves                                                            270                                              371       domestic banks (MFIs)                                                       371

280     Subordinated liabilities                                                    280                                              372       domestic non-banks (non-MFIs)                                               372

290     Capital represented by participation rights                                 290                                              373       non-residents                                                               373

300     Fund for general banking risks                                              300                                                                                                                           Total    370

310     Capital                                                                                                                380   Placing and underwriting commitments                                                  380

        311       Subscribed capital                                                311                                        390   Irrevocable lending commitments                                                       390

        312       Reserves                                                          312                                                                                    Total for reconciliation purposes (380 + 390)   902

        313       Less published loss                                               313

                                                                            Total   310

Form 10220 (HV21) 11.03
                                                                  Monthly balance sheet statistics for ______________ (month)

Bank code                       Check digit

                                                       Name                                                                                    Location


                                                                                                                                                                                                       Main form, sheet 4

Supplementary data on liabilities                                                 – Position as at the end of the month in EUR thousand –                                                                          HV22
Included under item 210                                                                                   420     Administered loans                                                             420




219      Registered debt securities                                         219                           Included under item 221

Included under item 222                                                                                           431      Retirement provisions pursuant to the Retirement Pension Act          431

229      Registered debt securities                                         229                           Included under item 280

Memo item concerning item 233                                                                                     432      Subordinated debt securities with maturities of
                                                                                                                           up to (and including) two years                                       432
239      Own acceptances and promissory notes held in portfolio             239
                                                                                                                  441      Subordinated unsecuritised liabilities vis-à-vis non-banks
Included under item 280                                                                                                    with agreed maturities or periods of notice of
                                                                                                                           up to (and including) two years                                       441
281      Subordinated negotiable debt securities                            281
                                                                                                                  442      of which: Unsecuritised subordinated liabilities vis-à-vis domestic
282      Subordinated non-negotiable debt securities                        282                                            non-banks and non-banks in other euro-area countries with agreed
                                                                                                                           maturities or periods of notice of up to (and including) two years    442
327      Subordinated registered debt securities                            327
                                                                                                          450     Number of bank cards in circulation
Re item 326                                                                                                       (to be completed as of 31 July only)                                           450

328      Blank position                                                     328                                               Total for reconciliation purposes (219 + 229 + 239 + 281 + 282 +
                                                                                                                                                                327 + 328 + 329 + 420 bis 450)   903
329      Amounts loaded on to prepaid cards                                 329




400      Funds raised against collateral

         401      in the form of own assets                                 401

         402      in the form of other collateral                           402

                                                                    Total   400

410      Interest and currency swaps

         411      Interest swaps                                            411

         412      Currency swaps                                            412

         413      Cross-currency interest rate swaps                        413

                                                                    Total   410




Form 10220 (HV22) 11.03
DEUTSCHE
BUNDESBANK
Banking statistics guidelines
and customer classification
July 2003




External position report




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                                                                       BUNDESBANK
                                                                       Banking statistics guidelines
                                                                       and customer classification
                                                                       July 2003




General guidelines


I   Sectors of the economy 1


Banks (MFIs)

                                              9
Enterprises and households                    >
                                              >
                                              >
                                              >
                                              >
                                              >
    Insurance corporations                    >
                                              >
                                              >
                                              >
    Other financial intermediaries            >
                                              >
                                              >
                                              >
                                              >
                                              >
    Non-financial corporations                >
                                              >
                                              =
    Households                                > Non-banks (Non-MFIs)
                                              >
                                              >
    Non-profit institutions                   >
                                              >
                                              >
                                              >
General government                            >
                                              >
                                              >
                                              >
                                              >
                                              >
    Central government                        >
                                              >
                                              >
                                              >
                                              >
                                              ;
    Other general government


Abroad


Non-residents are natural persons or corporations whose normal abode, head office or registered
office is located abroad (non-residents within the meaning of the Foreign Trade and Payments
Act).


1 Foreign banks
    (Ausländische Banken)


Foreign banks are institutions whose registered office or seat of management is located abroad
and which are regarded as banks in the country concerned. These also include domestic banks’
branches abroad (including foreign branches of the reporting institution), but not the domestic
branches and representative offices of foreign banks. Foreign monetary authorities/central banks
including the central banks of the euro-area member states and the ECB (see the list attached to
the German text, pages 489-492) are also deemed to be foreign banks. Within the context of
the European Union, only MFIs are to be recorded as banks.




1 For detailed notes, see pp 111-163 (Customer classification).




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and customer classification
July 2003




2 Foreign enterprises and households (including non-profit institutions, but excluding inter-
     national organisations)
     (Ausländische Unternehmen und Privatpersonen (einschließlich Organisationen ohne
     Erwerbszweck, ohne internationale Organisationen))


These also include foreign branches of domestic enterprises but not domestic branches of foreign
enterprises.


Institutions or establishments of foreign general government or of non-profit institutions operat-
ing and borrowing for their own account are to be treated as enterprises.


Foreign households also include members of foreign armed forces stationed in Germany (includ-
ing civilian support personnel) and their families. By contrast, foreign workers living in Germany
are as a rule to be regarded as residents.


3 Foreign general government
     (Ausländische öffentliche Haushalte)


– Foreign central governments, including their diplomatic and consular missions in Germany
     and the agencies of foreign armed forces stationed in Germany.


– Other foreign general government. This includes foreign central, state and local government
     as well as foreign social security funds. All international organisations are also to be shown
     here (see list attached to the German text, pages 483-484).

For institutions and establishments of foreign general government operating and borrowing in their own name, see para-
graph 2.

For the European Central Bank (ECB), see paragraph 1.




II Countries


The classification by country is also to include the euro-area member states. International organ-
isations are to be treated as if they were a country. Items vis-à-vis central banks of euro-area
member states are to be shown in the country column of their respective country of domicile or
seat; items vis-à-vis the ECB are to be recorded in a separate country column headed “ECB”
(country code 918).




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                                                                            BUNDESBANK
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                                                                            and customer classification
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III Currencies


The domestic currency is the euro. All other currencies are deemed to be foreign currency.



IV Contents and presentation of the reports


1 External position
   (Auslandsstatus)


The monthly external position report is to show all assets and liabilities vis-à-vis foreign banks,
enterprises, households and general government.


In principle, the assets to be shown here are to be taken from the reporting institution’s books in
the same way as in the report for the monthly balance sheet statistics. In defining the individual
items, the maturity classification and all general reporting issues, the guidelines on monetary fi-
nancial institutions’ reports for the monthly balance sheet statistics are to be applied as appropri-
ate.


The total amounts under “external assets” and “external liabilities” (main forms, sheet 1, column
1, and sheet 2, column 1) are to be taken from the reporting institution’s euro accounts, and on
the reporting date foreign currencies must be converted into euro at the reference rate, in ac-
cordance with the provisions governing the monthly balance sheet statistics. The assets and liabil-
ities vis-à-vis individual countries or individual international organisations are to be shown in sep-
arate columns – specifically, in 1,000 units of the currency in which they are denominated. On
request, the reporting institution may be permitted to show all amounts of foreign currency in
euro if it explicitly undertakes in writing to convert these currencies at the ESCB’s reference rate
on the reporting date. For each amount denominated in a particular currency, the converted
equivalent is to be reported in a separate country/currency column and the original currency of
denomination to be entered at the top of the column.


The reporting institution is free to choose the order in which the country/currency combinations
are recorded (for example, a country or international organisation and all related currencies, or a
currency and all related countries or international organisations). Care must be taken to ensure,
first, that each country/currency combination is recorded only once, and, second, that all individ-
ual amounts included in the “total” column are recorded in one of the country/currency combin-
ations. Delivery claims and liabilities arising from precious metal loans and assets and liabilities
deriving from precious metal accounts are not to be recorded in the external position report.




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BUNDESBANK
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and customer classification
July 2003




Abbreviations such as are given in the lists attached to the German text (pages 478-488) may be
used for countries, international organisations and currencies. The lists also contain the associ-
ated numerical codes or ISO codes. They need not be inserted by the reporting institution; only if
it prints out the report from a computer is the institution requested to incorporate the codes in
the program and print them out in addition to the designations of the countries (or international
organisations) and the currencies.


Institutions subject to reporting requirements are to submit one report each for the domestic part
of the institution, covering the overall external business of the institution transacted in Germany
(see pages 97-103). In addition, reports for the branches abroad encompassing their external
business are to be returned, with the data for the branches located in the same host country
consolidated in a single report (see page 105). Reports on the external position of the foreign
subsidiaries are also to be returned, with a separate report being submitted for each subsidiary
(including its branches) (see page 106).


2 Foreign currency position (supplementary form FW)
     (Status Fremdwährung)


As part of these statistics, items denominated in foreign currency vis-à-vis residents are to be clas-
sified by type, maturity and sector. Furthermore, negotiable and non-negotiable debt securities
issued which are denominated in foreign currency are also to be reported and classified by matur-
ity. Positions denominated in US dollars, Japanese yen, Swiss francs, pound sterling, Swedish kro-
nor and Danish kroner are to be shown separately.


Institutions with foreign branches are required to submit supplementary form FW for the domes-
tic part of their institution only.




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                                                                         BUNDESBANK
                                                                         Banking statistics guidelines
                                                                         and customer classification
                                                                         July 2003




Guidelines on the external position report of domestic banks
(MFIs)


I   Main form “External assets”, sheet 1 (R11) and continuation sheet, and main form
    “External assets”, sheet 2 (R12) and continuation sheet
    (Hauptvordruck Auslandsaktiva Blatt 1 (R11)) und Fortsetzungsblatt zu Hauptvordruck Aus-
    landsaktiva Blatt 1 sowie Hauptvordruck Auslandsaktiva Blatt 2 (R12) und Fortsetzungsblatt
    zu Hauptvordruck Auslandsaktiva Blatt 2)


Item 010       Banknotes and coins denominated in foreign currency
               (Noten und Münzen in Fremdwährung)


Only legal tender of non-euro-area member states is to be recorded here. However, gold coins,
even if they are officially legal tender, are to be excluded. A breakdown by currency is not re-
quired.


Item 123       Loans and advances to non-residents
               (Forderungen an Ausländer)


All kinds of loans and advances to non-residents not evidenced by negotiable securities are to be
recorded here, in accordance with the classification by economic sector and by maturity provided
for on the report form. Loans and advances to legally dependent branches of German enterprises
and banks abroad are also to be included under this item; they are to be assigned to the country
in which the branch is located.


Domestic branches of foreign banks are also to include here their loans and advances to their
head office and the other branches abroad. Institutions with branches abroad are also to record
here, in the report for the domestic part of the institution, their loans and advances to branches
abroad (other than the working capital supplied, see item 142).

For the report on foreign branches, see p 105.

For “Foreign bills”, see item 206.




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Item 124      Foreign Treasury bills and Treasury discount paper
              (Ausländische Schatzwechsel und unverzinsliche Schatzanweisungen)


Treasury bills, Treasury discount paper and similar debt instruments issued by foreign public bod-
ies and which have been discounted and are eligible for refinancing with the central banks of the
countries in which the reporting bank is established are to be shown under this item. The paper
is to be shown under the currency in which it is denominated and under the country in which the
issuer is located.

“Countries in which the reporting bank is established” are deemed to be all countries in which the reporting institution
conducts banking business, offers services or is represented for other reasons, irrespective of the legal form (office,
branch, representative office) in which it operates in the country concerned.



Items 125, 126 and 127 Money market paper
                                 (Geldmarktpapiere)


Negotiable Treasury bills, Treasury notes and other money market paper (commercial paper, Euro-
notes, certificates of deposit, “bons de caisse” and similar rights evidenced by certificates with
an original maturity of one year or less) issued by foreign borrowers, other than those to be in-
cluded under item 124 “Foreign Treasury bills and Treasury discount paper”, are to be shown
under these items. Debt securities issued by the ECB are also to be recorded here using the ECB
country code (918).


Items 129 to 140 Other foreign securities
                        (Andere ausländische Wertpapiere)


Own holdings of securities issued by foreign borrowers are to be shown under these items – spe-
cifically, negotiable bonds and notes, and shares and other variable yield securities (including for-
eign money market fund shares/units), other than those to be included under item 141 “Partici-
pating interests and shares in affiliated enterprises abroad”.


The securities are to be shown under the currency in which they are denominated and under the
country in which the issuer is domiciled or has its seat. Foreign currency securities issued by do-
mestic borrowers held by the reporting institution are not to be shown here but under the re-
spective items on supplementary form FW.


Holdings of non-negotiable debt securities are not to be shown here but under items 101 to 120
“Loans and advances to non-residents”.




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                                                                         Banking statistics guidelines
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Item 141    Participating interests and shares in affiliated enterprises abroad
            (Beteiligungen und Anteile an verbundenen Unternehmen im Ausland)


All participating interests and shares in affiliated undertakings abroad are to be included in this
item, irrespective of whether or not they are evidenced by securities.


Item 142    Working capital supplied to foreign branches
            (Betriebskapital in ausländischen Zweigstellen)


The working capital supplied to foreign branches which is included under item 176 “Others” of
the monthly balance sheet statistics is to be shown separately under this item.


Item 143    Other external assets
            (Sonstige Auslandsaktiva)


All external on-balance-sheet financial assets which cannot be included under items 010 to 142
(eg options bought on foreign exchanges, margins paid on foreign exchanges for outstanding
positions in the forward market and holdings of foreign bills) are to be shown under this item.


Supplementary data on external assets


Item 201    Loans and advances to central banks/monetary authorities
            (Forderungen an Zentralnotenbanken/Währungsbehörden)


Loans and advances to foreign central banks/monetary authorities included under items 101 to
104 “Loans and advances to foreign banks ...” are to be shown here separately. Loans and ad-
vances to central banks of the euro-area member states and to the ECB are also to be shown
here (for the corresponding country codes, see the list attached to the German text, pages 489-
492).


Item 202    Loans and advances with a residual maturity of up to one year
            (Forderungen mit einer Restlaufzeit bis zu one Jahr)


Loans and advances with a residual maturity of up to one year included under item 123 “Loans
and advances to non-residents” are to be shown here. They include not only loans and advances
which were originally long-term and whose residual maturity has now declined to one year or
less but also loans and advances which were originally short-term and whose residual maturity
was one year or less from the outset. Current account credit is also included here. In the case of




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July 2003




loans and advances with repayments in regular instalments, the instalments due within the next
12 months are to be given.


Item 203       Irrevocable credit commitments
               (Unwiderrufliche Kreditzusagen)


The irrevocable credit commitments vis-à-vis non-residents which are recorded under item 390 of
the monthly balance sheet statistics are to be shown here separately. A breakdown by currency is
not required; the amounts may be entered in euro.


Item 204       End-of-year market value of bonds and notes
               (Marktwert der Anleihen und Schuldverschreibungen am Jahresende)


The end-of-year market value of the bonds and notes recorded under items 129 to 137 is to be
shown here. Debt securities for which no market value can be established are to be shown at
their book value.


Item 205       End-of year market value of shares and other equities
               (Marktwert der Anleihen und sonstigen Wertpapieren am Jahresende)


The end-of-year market value (in the case of mutual fund shares, the redemption price) of the
shares and other equities recorded under item 139 is to be shown here. Shares or other equities
for which no market value can be established are to be shown at their book value.


Item 206       Foreign bills
               (Auslandswechsel)


Bills which have been drawn on (in the case of promissory notes, issued by) non-residents and
which are shown under item 143 “Other external assets” and held in the reporting institution’s
portfolio are to be shown here. Whether the bills have been submitted by residents or by non-
residents or where they are payable is irrelevant in this context.

For the report on foreign branches, see p 105.

For the foreign currency position (supplementary form FW), see p 104.




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                                                                            and customer classification
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II Supplement to the main form “External assets”, sheet 1 (R11) and continuation sheet,
   and to the main form “External assets”, sheet 2 (R12) and continuation sheet
   (Ergänzung zu Hauptvordruck Auslandsaktiva Blatt 1 (R11)) und Fortsetzungsblatt sowie zu
   Hauptvordruck Auslandsaktiva Blatt 2 (R12) und Fortsetzungsblatt)


   Changes in assets resulting from valuation adjustments in the reporting month


All additions or deductions to/from loan and securities portfolios resulting from valuation adjust-
ments in the reporting month are to be shown here; deductions are to be preceded by a minus
sign.


The following are to be treated as valuation adjustments:


– changes in the individual value adjustments and write-downs and/or write-ups on bad loans
   carried out in the reporting period;


– revaluations of securities as a result of changes in the market value.


Value changes arising from exchange rate fluctuations are not to be included.


Valuation adjustments are to be shown only in the month or months in which such changes to
the reported stock figures were actually made. If no changes in the individual value adjustments
occurred in the reporting period or no write-downs and/or write-ups on bad loans were carried
out, the form “Changes in loans and advances resulting from valuation adjustments in the re-
porting month” does not need to be completed. “Nil reports” are not required.


Note: The introduction of forms for reporting valuation adjustments does not mean that, con-
trary to the reporting institution’s normal valuation practice, stocks are to be revalued regularly in
future.




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III Main form “External liabilities”, sheet 1 (R21) and continuation sheet, and main form
    “External liabilities”, sheet 2 (R22) and continuation sheet
    (Hauptvordruck Auslandspassiva Blatt 1 (R21) und Fortsetzungsblatt zu Hauptvordruck
    Auslandspassiva Blatt 1 sowie Hauptvordruck Auslandspassiva Blatt 2 (R22) und
    Fortsetzungsblatt zu Hauptvordruck Auslandspassiva Blatt 2)


Item 353        Liabilities vis-à-vis non-residents (excluding savings deposits)
                (Verbindlichkeiten gegenüber Ausländern (ohne Spareinlagen))


All unsecuritised liabilities vis-à-vis non-residents (other than savings deposits, but including sub-
ordinated liabilities) are to be shown under this item in accordance with the classification by sec-
tor of the economy and maturity provided for on the report form. Liabilities vis-à-vis legally de-
pendent branches of German enterprises and banks abroad are also to be included here; they are
to be assigned to the country in which the branch is located. The amounts received for the trans-
fers and corresponding to the liabilities arising from genuine sale and repurchase transactions
(repos) and contained in the liabilities vis-µ-vis non-banks are to be shown separately.


Building and loan associations are to show deposits under savings contracts placed by non-
residents as deposits with an agreed maturity of over two years on line 305 or lines 312, 318,
324, 330, 336, 344 or 350, depending on the creditor.


Domestic branches of foreign banks are also to show here their liabilities vis-à-vis their head of-
fice and the other branches abroad (with the exception of the working capital received, see item
357). Banks with branches abroad are also to show here, in the report for the domestic part of
the institution, their liabilities vis-à-vis branches abroad.

Securitised liabilities are not shown in the external position report.

For the report on foreign branches, see p 105.



Item 356        Non-residents’ savings deposits
                (Spareinlagen von Ausländern)


Only funds satisfying the requirements of section 21 (4) of the Accounting Regulation for Credit
Institutions (Verordnung über die Rechnungslegung der Kreditinstitute) are to be shown in this
item as non-residents’ savings deposits.




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                                                                           Banking statistics guidelines
                                                                           and customer classification
                                                                           July 2003




Item 357        Working capital supplied to domestic branches of foreign banks
                (Betriebskapital von inländischen Zweigstellen ausländischer Banken)


The working capital (including reserves) supplied to domestic branches of foreign banks as
shown under item HV21/310 “Capital” of the monthly balance sheet statistics is to be recorded
under this item.


Item 358        Other external liabilities
                (Sonstige Auslandspassiva)


All on-balance-sheet external liabilities which cannot be included under items 301 to 357 (eg
own acceptances and promissory notes rediscounted abroad – including with affiliates abroad,
see footnote 1 on page 19) are to be shown under this item.

Securitised liabilities are not shown in the external position report.



Supplementary data on external liabilities (R22)


Item 401        Amounts owed to foreign central banks/monetary authorities
                (Verbindlichkeiten gegenüber ausländischen Zentralnotenbanken/Währungs-
                behörden


The amounts owed to foreign central banks/monetary authorities included under items 301 to
305 “Liabilities to foreign banks” are to be shown here separately. They include amounts owed
to central banks of euro-area member states and to the ECB (for the corresponding country
codes, see the list attached to the German text, page 489).




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Guidelines on the foreign currency position report of domestic
banks (supplementary form FW)

Supplementary form FW is to be submitted only for the domestic part of the reporting
institution.


Data on the foreign currency assets and liabilities vis-à-vis residents and foreign-currency-denom-
inated debt certificates outstanding are to be shown under items 501 to 704. Items denominated
in US dollars, Japanese yen, Swiss francs, pounds sterling, Swedish kronor and Danish kroner are
to be shown separately.


All foreign currency amounts are to be shown in euro.


Furthermore, in preparing the reports, the “Guidelines on the external position report of domes-
tic banks” are to be applied.




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                                                                            BUNDESBANK
                                                                            Banking statistics guidelines
                                                                            and customer classification
                                                                            July 2003




Guidelines on the external position report of foreign branches

Like the external position report for the domestic part of the reporting institution, this report pro-
vides a breakdown of the external assets and liabilities by sector and maturity, country and cur-
rency. The same definition of “foreign/abroad” is to be used as in the report for the do-
mestic part of the reporting institution; hence the branch’s host country is also deemed to be
“foreign/abroad”.


A separate report is to be prepared for each individual host country of a foreign branch (also ap-
plicable to euro-area member states). However, an aggregate report is to be returned for
branches in the same country of domicile. The reciprocal assets and liabilities of foreign branches
domiciled in different countries are not to be shown net but gross.


Furthermore, in preparing the reports, the “Guidelines on the external position report of domes-
tic banks” are to be applied accordingly.


Form “External liabilities of foreign branches” (R21)


Item 400    Liabilities vis-à-vis group-affiliated institutions
            (Verbindlichkeiten gegenüber gruppenangehörigen Instituten)


The liabilities vis-à-vis the German head office (which are not otherwise recorded in the external
position report) as well as the liabilities vis-à-vis foreign branches and other foreign group-
affiliated banks recorded under items 303 and 306 are to be shown separately. A breakdown by
country and currency is not necessary.


Item 402    Amounts owed and repayable on demand and liabilities of up to one year
            vis-à-vis group-affiliated institutions
            (Täglich fällige und befristete Verbindlichkeiten bis zu 1 Jahr einschl. gegenüber
            gruppenangehörigen Instituten)


Item 403    Liabilities of more than one year vis-à-vis group-affiliated institutions
            (Befristete Verbindlichkeiten von mehr als 1 Jahr gegenüber gruppenangehörigen
            Instituten)


The working capital which the domestic head office makes available to its foreign branches and
which is shown under asset item 142 in the domestic institutions’ external position report is also
to be included here.




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Guidelines on the external position report of foreign
subsidiaries

Like the domestic banks’ external position report, this report provides a breakdown of the exter-
nal assets and liabilities by sector and maturity, country and currency. The same definition of
“foreign/abroad” is to be used as in the report for domestic MFIs; hence the subsidiary’s
host country is also deemed to be “foreign/abroad”.


A separate report is to be prepared for each individual subsidiary (including its sub-branches). The
sum total of the external assets and external liabilities (forms headed “External assets of foreign
subsidiaries” and “External liabilities of foreign subsidiaries”, column 1) is to be shown in the
same currency as used for the monthly balance sheet statistics on the foreign subsidiaries (ie in
the currency in which the foreign subsidiary’s accounts are kept or, on request, converted into
euro). The assets and liabilities shown in the individual country/currency columns (columns 2 ff)
are to be shown in 1,000 units of the currency in which they are denominated. On request, the
reporting institution may also convert the currency amounts into euro but the original currency is
to be indicated in the headings of the individual country/currency columns to make it clear from
which currency the amounts have been converted.


Furthermore, in preparing the reports, the “Guidelines on the external position report of domes-
tic banks” are to be applied accordingly.


Form “External liabilities of foreign subsidiaries” (R21)


Item 400      Liabilities vis-à-vis group-affiliated institutions
              (Verbindlichkeiten gegenüber gruppenangehörigen Instituten)


The liabilities vis-à-vis the German parent company (which are not otherwise recorded in the ex-
ternal position report) as well as the liabilities vis-à-vis foreign branches of the parent company
and other foreign group-affiliated banks recorded under items 303 and 306 are to be shown
here separately. The equity capital in the foreign subsidiary held by the German parent company
is not to be included. A breakdown by country and currency is not required.




106
 Local stamp with number
                                                                                 Monthly external position report for ______________ (month)

                                                                                                                           External assets, sheet 1
                                                                                                                                                                                                 Number of R11 sheets
                                                                                                                                                                                                 (External assets, sheet 1
                                                                                                                                                                                                 and continuation sheets)
Bank code                        Check digit


                                                        Name                                                                                      Location


                                                        Banking group


                                                                                                                                                                                            – Amounts in 1,000 units of the relevant currency –
                                                                                                    Total amounts as shown                                   Country or international organisation
                                                                                                    in the monthly balance
                                                                                                    sheet statistics

                                        External assets
                                                                                                    (Total amounts
                                                                                                                             9   9   9
                                                                                                    converted into euro)
                                                                                                                                                                          Currency

                                                                                                                             8   8   8
                                                                                      R1100                            01                   02                   03                        04                                05
Banknotes and coins denominated in foreign currency                                           010
Loans and advances
     to foreign banks (including central banks/monetary authorities
     and postal giro offices abroad)
           overnight money and other assets payable on demand                                 101
            fixed-term assets of up to (and including) one year                               102
            fixed-term assets of more than one year                                           104
      to foreign insurance corporations
            overnight money and fixed term assets of up to (and including) one year           105
            fixed term assets of more than one year                                           106
      to foreign other financial intermediaries
            overnight money and fixed term assets of up to (and including) one year           107
            fixed term assets of more than one year                                           108
      to foreign non-financial corporations
            overnight money and fixed term assets of up to (and including) one year           109
            fixed term assets of more than one year                                           110
      to foreign households
            overnight money and fixed term assets of up to (and including) one year           111
            fixed term assets of more than one year                                           112
      to foreign non-profit institutions
            overnight money and fixed term assets of up to (and including) one year           113
            fixed term assets of more than one year                                           114
      to foreign central governments
            overnight money and fixed term assets of up to (and including) one year           117
            fixed term assets of more than one year                                           118
      to foreign other general government
            overnight money and fixed term assets of up to (and including) one year           119
            fixed term assets of more than one year                                           120
Loans and advances to non-residents (101 to 120)                                              123




Form R1100 11.03
Local stamp with number
                                                                               Monthly external position report for ________________ (month)

                                                                                                                         External assets, sheet 2
                                                                                                                                                                                                  Number of R12 sheets
                                                                                                                                                                                                  (External assets, sheet 2
                                                                                                                                                                                                  and continuation sheets)
Bank code                        Check digit


                                                         Name                                                                                 Location



                                                                                                                                                                                        – Amounts in 1,000 units of the relevant currency –
                                                                                                  Total amounts as                                       Country or international organisation
                                                                                                  shown in the monthly
                                                                                                  balance sheet statistics
                                    External assets (cont’d)
                                                                                                                          9   9   9
                                                                                                  (Total amounts
                                                                                                  converted into euro)                                                Currency

                                                                                                                          8   8   8
                                                                                    R1200                            01                  02                  03                        04                                05
Foreign Treasury bills and Treasury discount paper                                          124
Money market paper (unless recorded under item 124)
    of foreign banks                                                                        125
     of foreign enterprises                                                                 126
     of foreign general government                                                          127
Bonds and notes
    of foreign banks, with maturities of up to two years                                    129
     of foreign banks, with maturities of more than two years                               130
     of foreign insurance corporations                                                      132
     of foreign other financial intermediaries                                              133
     of foreign non-financial corporations                                                  134
     of foreign central governments                                                         136
     of foreign other general government                                                    137
Foreign shares and other equities                                                           139
     of which: Foreign money market fund shares/units                                       140
Participating interests and shares in affiliated enterprises abroad                         141
Working capital supplied to foreign branches                                                142
Other external assets                                                                       143
Total external assets (010 + 123 to 139 + 141 to 143)                                       100
                                Supplementary data
Included under items 101 to 104
          Loans and advances to foreign central banks/monetary authorities                  201
Included under item 123
          Loans and advances with a residual maturity of up to one year                     202
Supplementary information on item 123
        Irrevocable credit commitments                                                      203
Supplementary information on items 129 to 137
        End-of-year market value of bonds and notes                                         204
Supplementary information on item 139
        End-of year market value of shares and other equities                               205
Included under item 143
          Foreign bills                                                                     206
For reconciliation purposes only:                             Total assets (201 to 206)     200



Form R1200 11.03
Local stamp with number
                                                                                     Monthly external position report for ____________ (month)

                                                                                                                    External liabilities, sheet 1
                                                                                                                                                                                             Number of R21 sheets
                                                                                                                                                                                             (External liabilities, sheet 1
                                                                                                                                                                                             and continuation sheets)
Bank code                          Check digit


                                                            Name                                                                               Location


                                                            Banking group


                                                                                                                                                                                         – Amounts in 1,000 units of the relevant currency –
                                                                                                    Total amounts as shown                                Country or international organisation
                                                                                                    in the monthly balance
                                                                                                    sheet statistics

                                        External liabilities
                                                                                                    (Total amounts
                                                                                                                            9   9   9
                                                                                                    converted into euro )
                                                                                                                                                                       Currency

                                                                                                                            8   8   8
                                                                                      R2100                            01               02                    03                        04                                    05
Liabilities (excluding savings deposits)
      vis-à-vis foreign banks
             amounts owed and repayable on demand                                             301
            fixed-term liabilities of up to (and including) one year                          302
            fixed-term liabilities of more than one year up to (and including) two years      304
            fixed-term liabilities of more than two years                                     305
     vis-à-vis foreign insurance corporations
           amounts owed and repayable on demand                                               307
                 of which: repos                                                              308
            fixed-term liabilities of up to (and including) one year                          309
                 of which: repos                                                              310
            fixed-term liabilities of more than one year up to (and including) two years      311
            fixed-term liabilities of more than two years                                     312
     vis-à-vis foreign other financial intermediaries
           amounts owed and repayable on demand                                               313
                 of which: repos                                                              314
            fixed-term liabilities of up to (and including) one year                          315
                 of which: repos                                                              316
            fixed-term liabilities of more than one year up to (and including) two years      317
            fixed-term liabilities of more than two years                                     318
     vis-à-vis foreign non-financial corporations
           amounts owed and repayable on demand                                               319
                 of which: repos                                                              320
            fixed-term liabilities of up to (and including) one year                          321
                 of which: repos                                                              322
            fixed-term liabilities of more than one year up to (and including) two years      323
            fixed-term liabilities of more than two years                                     324
     vis-à-vis foreign households
           amounts owed and repayable on demand                                               325
                 of which: repos                                                              326
            fixed-term liabilities of up to (and including) one year                          327
                 of which: repos                                                              328
            fixed-term liabilities of more than one year up to (and including) two years      329
            fixed-term liabilities of more than two years                                     330

Form R2100 11.03
Local stamp with number
                                                                                    Monthly external position report for ____________ (month)

                                                                                                                  External liabilities, sheet 2
                                                                                                                                                                                                Number of R22 sheets
                                                                                                                                                                                                (External liabilities, sheet 2
Bank code                           Check digit                                                                                                                                                 and continuation sheets)


                                                          Name                                                                               Location

                                                                                                                                                                                            – Amounts in 1,000 units of the relevant currency –
                                                                                                   Total amounts as shown                                    Country or international organisation
                                                                                                   in the monthly balance
                                                                                                   sheet statistics


                                   External liabilities (cont’d)
                                                                                                   (Total amounts
                                                                                                                           9   9   9
                                                                                                   converted into euro)
                                                                                                                                                                          Currency

                                                                                                                           8   8   8
                                                                                    R 2200                            01               02                          03                      04                                    05
Liabilities vis-à-vis foreign non-profit institutions
      amounts owed and repayable on demand                                                   331
            of which: repos                                                                  332
     fixed-term liabilities of up to (and including) one year                                333
            of which: repos                                                                  334
     fixed-term liabilities of more than one year up to (and including) two years            335
     fixed-term liabilities of more than two years                                           336
Liabilities vis-à-vis foreign central governments
      amounts owed and repayable on demand                                                   339
            of which: repos                                                                  340
     fixed-term liabilities of up to (and including) one year                                341
            of which: repos                                                                  342
     fixed-term liabilities of more than one year up to (and including) two years            343
     fixed-term liabilities of more than two years                                           344
Liabilities vis-à-vis foreign other general government
      amounts owed and repayable on demand                                                   345
            of which: repos                                                                  346
     fixed-term liabilities of up to (and including) one year                                347
            of which: repos                                                                  348
     fixed-term liabilities of more than one year up to (and including) two years            349
     fixed-term liabilities of more than two years                                           350
Liabilities vis-à-vis non-residents (excluding savings deposits) (main items 301 to 350)     353
Non-residents’ savings deposits with agreed notice
     of three months                                                                         354
     of more than three months                                                               355
Non-residents’ savings deposits (354 + 355)                                                  356
Working capital supplied to domestic branches of foreign banks                               357
Other external liabilities                                                                   358
Total external liabilities (353 + 356 + 357 + 358)                                           300
                                       Supplementary data
contained in items 301 to 305
     Amounts owed to foreign central banks/monetary authorities                              401
Authentication of the monthly external position report (including Annex FW)
Place and date                                                                           Firm name and signature                                        Contact person                              Telephone



Form R2200 11.03
                          DEUTSCHE
                          BUNDESBANK
                          Banking statistics guidelines
                          and customer classification
                          July 2003




Customer classification




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Overall survey on sectoral classification 1
In Germany



 Item                                                                                                            Code 1




 Banks (MFIs)
                                                                                                                     65A
 1    Deutsche Bundesbank
                                                                                                                      65B
 2    Banks (excluding Deutsche Bundesbank)




 Enterprises and households
 (including non-profit institutions)

                                                                                                                 9
 1    Enterprises                                            (a) Private enterprises                             >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
      (including business organisations)                         (excluding sole proprietorships)                >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                             (b) Public enterprises                              >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 =
                                                                 (ba) operating under public law                          2
                                                                 (bb) operating under private law but            >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                      majority-owned by the public sector        >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                 (bc) legally dependent (publicly owned          >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 ;
                                                                      enterprises)


 2    Households                                             (a) Self-employed persons (including sole               (...) 3
                                                                 proprietorships) 3
                                                             (b) Employees                                           95A
                                                             (c) Other persons                                       95B
                                                                                                                 )
 3    Non-profit institutions 4                              Organisations operated by households
                                                                                                                      960
      (excluding business organisations)                     Organisations in the public sector




 General government
                                                                                                                 9
 1    Central, state and local governments and special       (a) Federal Government                              >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
      funds 4                                                (b) State governments                               >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 =
                                                             (c) Local government and local government               75A
                                                                 associations                                    >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                             (d) Municipal special purpose associations          >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 ;
                                                             (e) Federal special funds
                                                                                                                 9
 2    Compulsory social security activities 4                (a)   Statutory pension insurance fund              >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                             (b)   Miners’ pension insurance fund                >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                             (c)   Agricultural old age pension fund             >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 =
                                                             (d)   Statutory health insurance system
                                                                                                                      75B
                                                             (e)   Miners’ health insurance system               >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                             (f)   Statutory accident insurance system           >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 >
                                                             (g)   Work promotion system                         >
                                                                                                                 >
                                                                                                                 >
                                                                                                                 ;
                                                             (h)   Other compulsory social security activities


1 This sectoral classification developed for the purposes of the banking statistics is largely compatible with the breakdown by
industry or activity given in this classification on pp 119-163. The code numbers given here are identical to those used in the
breakdown by economic activity. — 2 For the further breakdown and code numbers of “enterprises” and “self-employed per-
sons” (including sole proprietorships) see the breakdown by industry or activity (pp 119-163). — 3 As self-employed persons
and sole proprietorships are included in the enterprise sector in the borrowers statistics, they must be assigned the appropri-
ate economic sector code number. To be able to provide the European Central Bank (ECB) with data broken down by sector,
an additional code number must be assigned to self-employed persons and to sole proprietorships. — 4 Institutions and




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Overall survey on sectoral classification
Abroad 5



 Item                                                                                                          Code 1




 Banks

 1    Central banks/monetary authorities                      (a) Banks
      (including the European Central Bank)                       (excluding b and c)


 2    Banks (excluding central banks)                         (b) National development banks and other
                                                                  public specialised credit institutions
                                                              (c) Foreign offices of domestic banks (legally
                                                                  independent and dependent)




 Enterprises and households
 (including non-profit institutions)


 1    Enterprises


 2    Households                                              (a) Self-employed persons
                                                                  (including sole proprietorships)
                                                              (b) Employees
                                                              (c) Other persons


 3    Non-profit institutions
      (excluding extraterritorial organisations and
      corporations)




 General government

 1    Central, state and local government                     (a) Central governments and their agencies
                                                                  (aa) Diplomatic missions
                                                                  (ab) Agencies of foreign armed forces
                                                                  (ac) Other central government agencies
                                                              (b) Other central, state and local government


 2    Other government bodies
      (including compulsory social security activities)


 3    International organisations
      (including supranational banks)




establishments of non-profit institutions, central, state and local government or social security funds operating and borrowing
for their own account are to be treated as enterprises and included in the sectors in which they operate. Hospitals, for ex-
ample, belong to the health and social work sector. — 5 As the supranational version of NACE Rev 1.1 is binding on all member
states of the European Union and determines the classification of the German WZ 2003 (“Classification of economic activities
2003”) and also of this customer classification, the codes used in this customer classification can also be applied to countries
abroad, provided that they are marked to indicate “in Germany” and “abroad”.




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Breakdown                 In Germany

by industry or activity   A    Agriculture, hunting and forestry 119
– explanatory notes       01   Agriculture, hunting and related
                               service activities (010)                   119
                          02   Forestry, logging and related service
                               activities (020)                           120


                          B    Fishing                                    120
                          05   Fishing, fish farming and related
                               service activities (050)                   120


                          C    Mining and quarrying                       120
                          10   Mining of coal and lignite;
                               extraction of peat (100)                   120
                          11   Extraction of crude petroleum and
                               natural gas; service activities
                               incidental to oil and gas extraction,
                               excluding surveying (110)                  121
                          12   Mining of uranium and thorium
                               ores (120)                                 121
                          13   Mining of metal ores (130)                 121
                          14   Other mining and quarrying (140)           122


                          D    Manufacturing                              122
                          15   Manufacture of food products and
                               beverages (150)                            123
                          16   Manufacture of tobacco products
                               (160)                                      124
                          17   Manufacture of textiles (170)              124
                          18   Manufacture of wearing apparel;
                               dressing and dyeing of fur (180)           125
                          19   Tanning and dressing of leather;
                               manufacture of luggage,
                               handbags, saddlery, harness and
                               footwear (190)                             125
                          20   Manufacture of wood and of
                               products of wood and cork, except




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         furniture; manufacture of articles of         37   Recycling (370)                         140
         straw and plaiting materials (200)      126
   21    Manufacture of pulp, paper and                E    Electricity, gas and water supply 140
         paper products (210)                    126   40   Electricity, gas, steam and hot water
   22    Publishing, printing and reproduc-                 supply (400)                            140
         tion of recorded media (220)            127   41   Collection, purification and
   23    Manufacture of coke, refined                       distribution of water (410)             140
         petroleum products and nuclear
         fuel (230)                              127   F    Construction                            141
   24    Manufacture of chemicals and                  45   Construction (450)                      141
         chemical products (240)                 127
   25    Manufacture of rubber and plastic             G    Wholesale and retail trade;
         products (250)                          128        repair of motor vehicles, motor-
   26    Manufacture of other non-metallic                  cycles and personal and house-
         mineral products (260)                  129        hold goods                              142
   27    Manufacture of basic metals (270) 130         50   Sale, maintenance and repair of
   28    Manufacture of fabricated metal                    motor vehicles and motorcycles;
         products, except machinery and                     retail of automotive fuel (500)         142
         equipment (280)                         131   51   Wholesale trade and commission
   29    Manufacture of machinery and                       trade, except of motor vehicles and
         equipment nec (290)                     132        motorcycles (510)                       143
   30    Manufacture of office machinery               52   Retail trade, except of motor vehicles
         and computers (300)                     134        and motorcycles; repair of personal
   31    Manufacture of electrical machinery                and household goods (520)               144
         and apparatus nec (310)                 134
   32    Manufacture of radio, television              H    Hotels and restaurants                  146
         and communication equipment                   55   Hotels and restaurants (550)            146
         and apparatus (320)                     135
   33    Manufacture of medical, precision             I    Transport, storage and
         and optical instruments, watches                   communication                           147
         and clocks (330)                        135   60   Land transport; transport via
   34    Manufacture of motor vehicles,                     pipelines (600)                         147
         trailers and semi-trailers (340)        137   61   Water transport (610)                   147
   35    Manufacture of other transport                62   Air transport (620)                     148
         equipment (350)                         137   63   Supporting and auxiliary transport
   36    Manufacture of furniture;                          activities; activities of travel
         manufacturing nec (360)                 138        agencies (630)                          148
                                                       64   Post and telecommunications (640) 149




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J    Financial intermediation             149     L    Public administration and
65   Financial intermediation, except                  defence; compulsory social
     insurance and pension funding        149          security                                   157
65.1 Monetary intermediation              149     75   Public administration and defence;
     (a) Deutsche Bundesbank (65A)        149          compulsory social security                 157
     (b) Banks (excluding the Deutsche                 (a) Public administration and
        Bundesbank) (65B)                 150             defence (75A)                           157
65.2 Other financial intermediation       150          (b) Compulsory social security
     (a) Financial leasing (65C)          150             activities (75B)                        158
     (b) Other financial intermediation
        nec (65D)                         150     M    Education                                  159
     (c) Funds operated by investment             80   Education (800)                            159
        companies (excluding money
        market funds) (65E)               150     N    Health and social work                     159
66   Insurance and pension funding,               85   Health and social work (850)               159
     except compulsory social security
     (660)                                151     O    Other community, social and
67   Activities auxiliary to financial                 personal service activities                160
     intermediation (670)                 151     90   Sewage and refuse disposal,
                                                       sanitation and similar activities
K    Real estate, renting and business                 (900)                                      160
     activities nec                       152     91   Activities of membership
70   Real estate activities               152          organisations nec (910)                    161
     (a) Housing enterprises (70A)        152     92   Recreational, cultural and sporting
     (b) Other real estate activities (70B) 152        activities (920)                           161
71   Renting of machinery and equipment           93   Other service activities (930)             162
     without operator and of personal
     and household goods (710)            153     P    Activities of households                   163
72   Computer and related activities                   (a) Self-employed persons
     (720)                                154             (including sole proprietorships)        163
73   Research and development (730)       154          (b) Employees (95A)                        163
74   Other business activities            155          (c) Other persons (95B)                    163
     (a) Other business activities
        (excluding holding companies)             96   Non-profit institutions
        (74A)                             155          (except business organisations)
     (b) Management activities of holding              (960)                                      163
        companies (except investment
        firms) (74B)                      156




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Explanatory notes on the system of customer classification
by industry or activity

This classification by industry or activity 1 follows the “Statistical classification of economic activities in the European Com-
munity” (NACE Rev 1 or NACE Rev 1.1 2), which is binding on all EU member states, including the “divisions” designated
by two-digit numerical codes. It can be used both for Germany and abroad by applying a specific distinguishing feature.


The classification applies equally to enterprises and self-employed persons (including sole proprietorships), ie to all institu-
tions whose main activity consists of producing goods and services for the market, as well as to employees and other
persons, non-profit institutions or general government, ie institutions whose services are not normally intended for the
market. The capital ownership and legal form of the institutions are irrelevant in this context. Allocation to the individual
industries is based solely on the type of activity. The sectors “Banks (MFIs)” and “Non-profit institutions” are treated sep-
arately only for the purposes of the banking statistics, in divergence from the classification of economic activities used by
the Federal Statistical Office.


Besides being classified in the customer classification by sector or industry and activity, enterprises and self-employed per-
sons (including sole proprietorships) need to be additionally subclassified, for the purposes of the borrowers statistics, by
“craft trades” and “non-craft trades”.


In the official classifications, 3 economic activities are classified, inter alia, by section (indicated by capital letters) and div-
isions (indicated by two-digit numerical codes). As a rule, these divisions correspond to the items in the Deutsche Bundes-
bank’s customer classification and match those of the Federal Statistical Office’s classification of economic activities.


For practical purposes the Deutsche Bundesbank uses three-digit numerical code in its customer classification; in almost
all cases these numbers are made up of the two digits designating the division plus zero and are placed in brackets behind
the designation of the division (see also the index on pages 115-117). In some exceptional cases, for the purposes of the
banking statistics sub-items within the divisions have had to be created; they are indicated by the two digits of the rele-
vant division followed by a capital letter (eg 70A Housing enterprises).


The subdivision of the divisions into paragraphs with side headings in bold type without special item numbers or letters is
in principle identical to the subdivision into the three-digit numerical code levels (“groups”) in WZ 2003.


Units whose activities cover more than one economic segment have to be classified on the basis of the focal point of their
activities. Units which repair, maintain or overhaul goods are, as a rule, ascribed to the same division as units which manu-
facture those goods. The repair and maintenance of motor vehicles and motorcycles (division 50), of personal and house-
hold goods (division 52) and of computers and related activities (division 72) are an exception to this rule.




1 Excerpt from the Klassifikation der Wirtschaftszweige mit Erläuterungen (Classification of economic activities with ex-
planatory notes), 1993 edition (WZ 93), published by the Federal Statistical Office, Wiesbaden, Verlag Metzler-Poeschel,
Stuttgart; updated by virtue of Commission Regulation (EC) No 29/2002 of 19 December 2001 as WZ 2003, effective
from 1 January 2003. In some places text changes and additions have been made for the purposes of the banking statis-
tics.
2 NACE Rev 1 = Nomenclature gØnØrale des activitØs Øconomiques dans les CommunautØs EuropØennes, first revision,
effective as from 1 January 1993 by virtue of Council Regulation (EEC) No 3037/90 of 9 October 1990 and for Germany,
following a transitional period, as from 1 January 1995; NACE Rev 1.1, effective as from 1 January 2003 by virtue of
Commission Regulation (EC) No 29/2002 of 19 December 2001.
3 NACE Rev 1 and WZ 93 (national version of NACE Rev 1 for Germany); as from 1 January 2003 NACE Rev 1.1 and WZ
2003 (national version of NACE Rev 1.1 for Germany).




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For the classification of enterprises and other institutions explicitly mentioned in the list of enterprises in Special Statistical
Publication 2 Bankenstatistik Kundensystematik Firmenverzeichnisse, please refer to that publication (available in German
only).




A        Agriculture, hunting and forestry

Public sector agricultural and forestry enterprises are also included, but agricultural authorities or administrative bodies
are not.




01       Agriculture, hunting and related service activities (010)

Growing of crops; market gardening; horticulture
Growing of cereal grains, potatoes, sugar beet, tobacco, oilseeds or oleaginous fruit and hop cones, growing of dried
leguminous vegetables such as field peas and beans and of seeds as well as growing of plants used in pharmacy; growing
of vegetables, horticultural specialities and nursery products including production of seeds for flowers, fruit or vegetables
and production of turf for transplanting; growing of vegetables, seasoning herbs and vegetables, mushrooms as well as
gathering of wild mushrooms, berries and nuts; growing of flowers, growing of plants for planting or ornamental pur-
poses and production of dried flowers arrangements, tree nurseries; production of fruit and wine grapes including produc-
tion of wine from self-produced grapes and production of edible nuts.


Farming of animals
Farming of cattle, farming and breeding of horses, sheep, goats, swine, poultry, raising of fur and other animals; produc-
tion of fresh milk, eggs and raw wool; production of raw furskins; also bee-keeping and production of honey and bees-
wax.


Growing of crops combined with farming of animals (mixed farming)
Crop growing in combination with farming of livestock at mixed activity units without any particular specialisation.


Agricultural and animal husbandry service activities, except veterinary activities; landscape gardening
Agricultural activities on a fee or contract basis; cultivation of agricultural crops and renaturation of waterbodies, laying
out, planting and maintenance of gardens, parks and green areas for sports facilities and the like; tree trimming and prun-
ing; provision of agricultural machinery with operators and crew; pest control in connection with agriculture, including by
air; laying out, planting and maintenance of graves; operation of irrigation systems; activities related to artificial insemin-
ation of domestic animals; including animal boarding and care; also leasing of agricultural personnel.


Hunting, trapping and game propagation, including related service activities


Operation of forest tree nurseries, growing of Christmas trees, see 02 (020)
Raising of decorative fish, see 05 (050)
Production of wine other than from self-produced grapes, see 15 (150)
Processing of cow’s milk outside agricultural enterprises, see 15 (150)
Preparation of textile fibres, see 17 (170)
Marketing activities of commission merchants and cooperative associations, see 51 (510)
Management consultancy by agronomists and agricultural economists, see 74(a) (74A)




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Planning and design of gardens and sport installations, see 74(a) (74A)
Veterinary surgeries and veterinary activities, see 85 (850)
Operation of racing stables and riding schools, see 92 (920)
Hunting for sport or recreation, see 92 (920)
Animal boarding institutions, dog parlours, see 93 (930)



02     Forestry, logging and related service activities (020)

Including operation of forest tree nurseries, growing of Christmas trees, felling of timber and production of wood in the
rough as well as gathering of wild growing forest materials (excluding mushrooms, truffles, berries and nuts) and forestry
and logging related service activities including fire protection.


Growing and gathering of mushrooms, truffles, berries and nuts, see 01 (010)



B      Fishing

05     Fishing, fish farming and related service activities (050)

Fishing in ocean, coastal or inland waters, capturing of marine animals and gathering of marine materials; fish farming in
sea and fresh water including farming of decorative fish, cultivation of oysters and service activities incidental to fishing
and to the operation of fish hatcheries and fish farms.


Processing of fish, crustaceans and molluscs not connected to fishing, ie on vessels only engaged in processing and
     preserving fish, or in factories ashore, see 15 (150)
Fishing practised for sport and recreation and related services, see 92 (920)



C      Mining and quarrying

This section includes the extraction of minerals occurring naturally as solids (coal and ores), liquids (petroleum) or gases
(natural gas). Extraction can be by underground or surface mining or well operation. It also includes operations aimed at
preparing the crude materials to render them marketable: milling, dressing, desalting and beneficiation. The activities are
classified on the basis of the principal mineral produced. This section also includes agglomeration of coals and ores.


Bottling of natural spring and mineral waters at springs and wells, see 15 (150)
Collection, purification and distribution of water, see 41 (410)
Test drilling and boring other than of production oil or gas wells, see 45 (450)
Mineral prospecting, see 74(a) (74A)



10     Mining of coal and lignite; extraction of peat (100)

Mining and agglomeration of hard coal
Including cleaning, sizing, grading, pulverising, etc of coal.


Mining and agglomeration of lignite
Including washing, dehydrating, pulverising, etc of lignite.




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Extraction and agglomeration of peat


Manufacture of peat coke, see 23 (230)
Coke ovens producing solid fuels, see 23 (230)
Manufacture of articles of peat, see 26 (260)


11     Extraction of crude petroleum and natural gas; service activities incidental to oil
       and gas extraction, excluding surveying (110)

Extraction of crude petroleum and natural gas
Extraction of crude petroleum and production of crude gaseous hydrocarbon (natural gas), liquefaction and regasification
of natural gas for transportation, gas desulphurisation, extraction of bituminous shale and sand, extraction of methane,
ethane, butane and propane (other than the manufacture of such fuel gases in a petroleum refinery).


Service activities incidental to oil and gas extraction, excluding surveying
Oil and gas extraction service activities provided on a fee or contract basis, including test drilling and boring of production
oil and gas wells as well as plugging and abandoning wells, etc.


Manufacture of refined petroleum products, recovery of liquefied petroleum gases in the refining of petroleum, see 23
     (230)
Manufacture of industrial gases, see 24 (240)
Operation of pipelines, see 60 (600)
Geophysical, geological and seismographic surveys, oil and gas exploration, see 74(a) (74A)


12     Mining of uranium and thorium ores (120)

This includes concentration of such ores and manufacture of yellowcake.


Enrichment of uranium and thorium ores, production of fissile or fertile material, production of uranium metal, see 23
     (230)


13     Mining of metal ores (130)

Underground and opencast extraction of metal ores and native metals; crushing and grinding of ores, washing of ores,
concentrating of ores by magnetic or gravimetric separation, flotation, screening, grading, drying, calcination and roasting
of ores.


Mining of iron ores
Mining of ores valued chiefly for iron content, beneficiation and agglomeration of iron ores.


Mining of non-ferrous metal ores, except uranium and thorium ores
This includes mining of precious metals.


Mining of uranium and thorium ores, mining and preparation of uranium and thorium ores, see 12 (120)
Roasting of iron pyrites, see 24 (240)




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14     Other mining and quarrying (140)

Quarrying of stone
Quarrying, rough trimming and sawing of monumental and building stone such as marble, granite and sandstone, etc;
quarrying, crushing and breaking of limestone, mining of gypsum, chalk and slate.


Quarrying of sand and clay
This includes mining of clays and refractory clays.


Mining of chemical and fertiliser minerals
This includes mining of natural phosphates and natural potassium salts and native sulphur as well as guano mining.


Production of salt
Extraction of salt from underground, salt production by evaporation of sea water or other saline waters, production of
brine and crushing, purification and refining of salt.


Other mining and quarrying nec 1
This includes mining and quarrying of abrasive materials, asbestos, siliceous fossil meals, natural graphite, gemstones,
quartz, mica, etc; mining and quarrying of natural asphalt and bitumen.


Mining of bituminous sand, see 11 (110)
Manufacture of synthetic fertilisers and nitrogen compounds, see 24 (240)
Roasting of iron pyrites, see 24 (240)
Production of burnt and vitreous dolomite, see 26 (260)
Cutting, shaping and finishing of stone outside quarries, see 26 (260)
Potable water production by evaporation of saline water, see 41 (410)



D      Manufacturing

Manufacturing includes all enterprises and self-employed persons (including sole proprietorships) whose economic activ-
ities chiefly consist of the treatment or finishing of any kind of products, as a rule with the aim of manufacturing other
products in the process. The activities may also consist, however, of merely processing, assembling or repairing particular
goods. As a whole, however, the repair of personal and household goods is included under retail trade.


For classification under manufacturing it is of no relevance whether the products treated or finished become the property
of the institution treating or finishing them; hence institutions merely doing work to order are also included.


Management companies without a holding function are also classified under manufacturing if they use their own person-
nel for the production (contract processing). If they do not use their own personnel, they are allocated to division 74 (b).




1 nec = not elsewhere classified.




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15     Manufacture of food products and beverages (150)

Production, processing and preserving of meat and meat products
Production of fresh, chilled or frozen meat, production of hides and skins originating from slaughterhouses, rendering of
edible fats of animal origin, processing of animal offal; production of feathers and down; production of meat products
such as sausages, rillettes and other tinned meat as well as production of prepared meat dishes.


Processing and preserving of fish and fish products
Preparation and preservation of fish, crustaceans and molluscs, production of cooked fish, fish fillets, caviar, etc and pro-
duction of prepared fish dishes; activities of vessels only engaged in the processing and preserving of fish.


Processing and preserving of fruit and vegetables
Production of potato products such as potato crisps and manufacture of potato meal as well as industrial peeling of pota-
toes; manufacture of fruit and vegetable juice; preserving of fruit and vegetables, manufacture of fruit or vegetable food
products, jams, marmalades and table jellies.


Manufacture of vegetable and animal oils and fats
Manufacture of crude and refined oils and fats, margarine and similar edible fats.


Manufacture of dairy products and ice cream
This includes production of butter, yoghurt, cheese and curd, etc as well as manufacture of dried milk.


Manufacture of grain mill products, starches and starch products
Grain milling, production of flour, manufacture of starches from rice, potatoes, maize, etc.


Manufacture of prepared animal feeds


Manufacture of other food products
Manufacture of bread; manufacture of fresh pastry goods and cakes; manufacture of rusks and biscuits, manufacture of
preserved pastry goods and cakes; manufacture of sugar, manufacture of cocoa; chocolate and sugar confectionery;
manufacture of macaroni, noodles, couscous and similar farinaceous products; processing of tea and coffee; manufacture
of condiments and seasonings, manufacture of homogenised food preparations and dietetic foods; manufacture of other
food products such as soups, broths, yeast, etc.


Manufacture of beverages
Production of distilled potable alcoholic beverages; production of ethyl alcohol from fermented materials; manufacture of
wine and sparkling wine, cider, vermouth and the like; manufacture of beer and malt; production of mineral waters and
soft drinks.


Production of fresh raw cow’s milk, see 01 (010)
Growing of spice crops, see 01 (010)
Production of wine from self-produced grapes, see 01 (010)
Activities of vessels engaged both in fishing and the processing and preserving of fish, see 05 (050)
Production of table salt, see 14 (140)
Production of essential oils, see 24 (240)
Packaging of meat for own account by the wholesale trade, see 51 (510)
Bottling and packaging without transformation of wine, see 51 (510) and 74(a) (74A)
Activities of ice cream parlours and fast-food outlets, see 55 (550)




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Packaging of meat on a fee or contract basis, see 74(a) (74A)



16     Manufacture of tobacco products (160)

Manufacture of tobacco products such as cigarettes, cigars, pipe tobacco, chewing tobacco and snuff.


Growing or preliminary processing of tobacco, see 01 (010)


17     Manufacture of textiles (170)

Preparation and spinning of textile fibres
Preparation and spinning of cotton-type, woollen-type, flax-type fibres, throwing and preparation of silk, throwing and
texturing of synthetic or artificial filament yarns, manufacture of sewing threads, etc.


Textile weaving
This includes cotton-type weaving (including upholstery and household fabric and curtains), woollen-type, worsted-type
and silk-type weaving; also manufacture of polypropylene fabrics and of woven fabrics of glass fibres.


Finishing of textiles
Bleaching, dyeing and printing, dressing, drying, etc of not self-produced textiles including wearing apparel.


Manufacture of made-up textile articles, except apparel
This includes bed, table, toilet or kitchen linen, blankets, cushions, sleeping bags, curtains, blinds, furniture covers, tar-
paulins, tents, sun blinds, flags, parachutes, floorcloths, dishcloths, dustcloths, etc.


Manufacture of other textiles
Manufacture of carpets and rugs and textile including needleloom felt floor coverings, manufacture of cordage, rope,
twine and netting, manufacture of non-wovens as well as manufacture of narrow woven fabrics, felt, braids, tulles,
manufacture of fabrics impregnated with plastics or rubber; manufacture of textile wicks, incandescent gas mantles and
tubular gas mantle fabric, hosepiping, transmission or conveyor belts or belting, etc; manufacture of textile wadding and
articles of wadding (sanitary towels or tampons); manufacture of tyre cord fabric.


Manufacture of knitted and crocheted fabrics
For example, pile and terry fabrics.


Manufacture of knitted and crocheted articles
Manufacture of hosiery, pullovers, cardigans and similar articles.


Manufacture of mats and matting of plaiting materials, see 20 (200)
Manufacture of synthetic or artificial fibres and tows, see 24 (240)
Manufacture of floor coverings of rubber or plastic materials, even when textile backed, see 25 (250)
Manufacture of glass fibres, spinning and weaving of asbestos yarn, see 26 (260)
Manufacture of cloth of woven metal wire, see 28 (280)
Manufacture of linoleum and other hard non-plastic surface floor coverings, see 36 (360)




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18       Manufacture of wearing apparel; dressing and dyeing of fur (180)

Manufacture of leather clothes
Manufacture of wearing apparel made of leather or imitation leather.


Manufacture of other wearing apparel and accessories
Manufacture of workwear, manufacture of other outerwear (including custom tailoring), manufacture of underwear for
men, women and children, manufacture of corsetry, manufacture of sportswear, hats and other headgear including head-
gear of furskins, hairnets, baby garments and swimwear, gloves and shawls, ties, scarves, as well as leather gloves and
belts.


Dressing and dyeing of fur; manufacture of articles of fur
This includes the manufacture of fur wearing apparel and clothing accessories (excluding manufacture of fur hats); also
manufacture of artificial fur and articles thereof.


Production of furskins from commercial hunting, see 01 (010)
Production of raw hides and skins originating from slaughterhouses, see 15 (150)
Manufacture of imitation furs (long hair cloth obtained by weaving or knitting), see 17 (170)
Bleaching, dyeing and printing of not self-produced wearing apparel, see 17 (170)
Dressing, drying, steaming, shrinking, sanforising, mercerising of not self-produced wearing apparel, see 17 (170)
Activities associated with the manufacture of wearing apparel, see 17 (170)
Manufacture of footwear, see 19 (190)
Manufacture of boots and shoes containing fur parts, see 19 (190)
Manufacture of wearing apparel of rubber or plastics not assembled by stitching but merely sealed together, see 25 (250)
Manufacture of plastic safety headgear, see 25 (250)
Manufacture of metal safety headgear, see 28 (280)
Manufacture of leather sports gloves and sports headgear, see 36 (360)
Repair of wearing apparel and articles of clothing, see 52 (520)


19       Tanning and dressing of leather; manufacture of luggage, handbags, saddlery,
         harness and footwear (190)

Tanning and dressing of leather
Production of tanned leather and manufacture of composition leather.


Manufacture of luggage, handbags and the like, saddlery and harness
Manufacture of luggage, handbags and the like, of leather, composition leather and of any other material including plas-
tic travel goods, driving belts, packings, saddlery, etc; manufacture of non-metallic watch straps.


Manufacture of footwear
Manufacture of footwear for all purposes, of any material, by any process, including moulding; manufacture of gaiters
and parts of footwear.


Production of raw hides and skins from slaughterhouses, see 15 (150)
Manufacture of imitation leather on a textile basis, see 17 (170)
Manufacture of leather wearing apparel, hats, caps and gloves, see 18 (180)
Dressing and dyeing of furskins and hides with the hair on, see 18 (180)
Manufacture of imitations leather from rubber or plastics, see 25 (250)




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Manufacture of asbestos footwear, see 26 (260)
Manufacture of orthopaedic shoes, see 33 (330)
Manufacture of metallic watch straps, see 33 (330)



20    Manufacture of wood and of products of wood and cork, except furniture;
      manufacture of articles of straw and plaiting materials (200)

Sawmilling and planing of wood; impregnation of wood
This includes drying of wood, impregnation or chemical treatment of wood, etc.


Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board, fibreboard and other
panels and boards


Manufacture of builders’ carpentry and joinery
Manufacture of wooden goods intended to be used primarily in the construction industry such as beams, rafters, doors,
windows, stairs and railings, shingles, parquet floor blocks, strips, etc as well as manufacture of prefabricated buildings,
or elements thereof, of wood.


Manufacture of wooden containers
This includes manufacture of barrels, vats, tubs and other coopers’ products of wood.


Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials
This includes manufacture of wooden handles and bodies for tools, brooms and brushes, wooden boot or shoe lasts and
trees, coat-hangers, household utensils and kitchenware of wood, wooden statuettes and ornaments, etc; also manufac-
ture of wooden coffins.


Logging: felling of timber and production of wood in the rough, see 02 (020)
Manufacture of mats and matting of textile fibres, see 17 (170)
Manufacture of luggage and wooden footwear, see 19 (190)
Manufacture of lamps and lighting fittings, see 31 (310)
Manufacture of clock cases, see 33 (330)
Manufacture of furniture, wooden toys, imitation jewellery, brushes and brooms, see 36 (360)


21    Manufacture of pulp, paper and paper products (210)

Manufacture of pulp, paper and paperboard
This includes manufacture of paper and paperboard intended for further industrial processing; manufacture of crepe or
crinkled paper, cellulose wadding and webs of cellulose fibres, etc.


Manufacture of articles of paper and paperboard
This includes manufacture of corrugated paper and paperboard and of containers thereof, manufacture of paper sacks
and bags, of household and sanitary goods and of toilet requisites from paper, paperboard and cellulose wadding; manu-
facture of printing, writing, self-copy and carbon paper ready for use, envelopes, etc; manufacture of wallpaper and tex-
tile wall coverings; manufacture of labels, filter paper and paperboard, eggtrays, etc.


Manufacture of playing cards, games and toys of paper or paperboard, see 36 (360)




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22     Publishing, printing and reproduction of recorded media (220)

Publishing
Publishing of books, printed music and maps and charts, publishing of newspapers, journals and periodicals, publishing of
sound recordings, publishing of recorded media as well as publishing of postcards, timetables, forms, posters, etc.


Printing and service activities related to printing
Printing of newspapers and periodicals, books, music, atlases, prospectuses and other printed advertising, postage
stamps, documents of title, calendars, forms, etc; bookbinding and finishing, composition and plate-making.


Reproduction of recorded media
This includes reproduction from master copies of non-customised software and data on discs and tapes.


Printing of labels, see 21 (210)


23     Manufacture of coke, refined petroleum products and nuclear fuel (230)

Manufacture of coke oven products
Production of coke, peat coke, coke oven gas and crude coal tars.


Manufacture of refined petroleum products
Production of motor fuel, fuel oil, refinery gases such as ethane, propane and butane; manufacture of oil-based lubricat-
ing oils or greases, including from waste oil, of products for the petrochemical industry and for the manufacture of road
coverings.


Processing of nuclear fuel
Production of enriched uranium, fuel elements, radioactive elements for industrial or medical use as well as treatment of
nuclear waste.


Agglomeration of hard coal or lignite, see 10 (100)
Mining and concentration of uranium and thorium ores, manufacture of yellowcake, see 12 (120)
Production of pitch and pitch coke, see 24 (240)


24     Manufacture of chemicals and chemical products (240)

Manufacture of basic chemicals
Manufacture of industrial gases, dyes, pigments and other inorganic and organic basic chemicals, including manufacture
of chemical elements except metals and radioactive elements produced by the nuclear fuels industry; manufacture of in-
organic acids, alkalis and lyes, saturated and unsaturated hydrocarbons, alcohols, monocarboxylic and polycarboxylic
acids including acetic acid, oxygen-function and nitrogen-function organic compounds as well as manufacture of char-
coal, distillation products of high-temperature coal tar (eg pitch and pitch coke) and manufacture of synthetic aromatic
products; manufacture of fertilisers and nitrogen compounds; manufacture of plastics and synthetic rubber in primary
forms; manufacture of cellulose.


Manufacture of pesticides, other agrochemical products and disinfectants
This includes the manufacture of anti-sprouting products, plant growth regulators and the like.




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Manufacture of paints, varnishes and similar coatings, printing ink and mastics
Manufacture of paints and varnishes, enamels or lacquers, mastics, solvents and thinners and manufacture of printing
ink.


Manufacture of pharmaceuticals, medicinal chemicals and botanical products
Production of medicinal active substances to be used for their pharmacological properties in the manufacture of medic-
aments, processing of blood, glands, manufacture of extracts of glands and chemically pure sugars; manufacture of med-
icaments, including antisera and other blood fractions, vaccines, homeopathic preparations; manufacture of dental fill-
ings, dental cements, bone reconstruction cements, medical impregnated wadding, gauze, dressings, surgical gut string,
etc.


Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations
Manufacture of organic surface-active agents, soap, glycerol, washing powders in solid or liquid form and detergents,
dish-washing preparations, textile softeners; manufacture of polishes and creams for wood and leather, polishing prepar-
ations, scouring pastes and powders; manufacture of perfumes and toilet preparations such as perfumes, beauty and
make-up preparations, sunburn prevention preparations, manicure and pedicure preparations, shampoos, hair lacquers,
waving and straightening preparations, preparations for oral hygiene, deodorants and bath salts.


Manufacture of other chemical products
Manufacture of explosives such as propellant powders, detonators, light balls, etc, of glues (including rubber-based glues
and adhesives) and gelatines, essential oils, photographic chemical material; manufacture of prepared unrecorded media;
manufacture of materials used in the finishing of textiles and leather, powders and pastes used in soldering, brazing or
welding, lubricating oil additives, antiknock and antifreeze preparations, liquids for hydraulic transmission, writing and
drawing ink, etc; soil conditioners and potting soil without fertiliser.


Manufacture of man-made fibres
This includes the manufacture of synthetic or artificial staple fibres and yarns.


Extraction of methane, ethane, butane or propane, not in a petroleum refinery, see 11 (110)
Mining of guano, see 14 (140)
Manufacture of ethyl alcohol from fermented materials, see 15 (150)
Manufacture of sewing thread of man-made filaments, spinning of synthetic or artificial fibres, see 17 (170)
Manufacture of fuel gases such as ethane, butane or propane in a petroleum refinery, see 23 (230)
Manufacture of integrated circuits and microassemblies, see 32 (320)
Recycling of plastics, see 37 (370)
Petroleum procurement association, see 51 (510)


25     Manufacture of rubber and plastic products (250)

Manufacture of rubber products
Manufacture, retreading and rebuilding of rubber tyres; manufacture of semi-finished and finished products of rubber
such as plates, strips, rods, profile shapes, tubes, pipes and hoses, rubber conveyor or transmission belts or belting, rubber
hygienic articles, rubber articles of apparel, rubber floor coverings, rubberised textiles, rubber thread and rope and rubber-
ised fabrics; also manufacture of inflatable rubber mattresses.


Manufacture of plastic products
Manufacture of plastic plates, foil, tubes, pipes and hoses, hose and pipe fittings, plastic profile shapes, etc; manufacture
of plastic packing goods and builders’ ware (including floor coverings) of plastic; also manufacture of plastic tableware,




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kitchenware and toilet articles, insulating fittings, plastic office or school supplies, articles of apparel, plastic transmission
and conveyor belts, etc.


Manufacture of tyre cord fabrics, see 17 (170)
Manufacture of apparel of elastic fabrics, see 18 (180)
Manufacture of rubber and plastic footwear, see 19 (190)
Manufacture of plastic travel goods, see 19 (190)
Manufacture of glues and adhesives based on rubber, see 24 (240)
Manufacture of plastics in primary forms, see 24 (240)
Manufacture of plastic optical elements, see 33 (330)
Manufacture of plastic medical and dental appliances, see 33 (330)
Manufacture of inflatable rafts and boats, see 35 (350)
Manufacture of mattresses of uncovered cellular rubber, see 36 (360)
Manufacture of rubber and plastic sports requisites, see 36 (360)
Manufacture of rubber and plastic games and toys, see 36 (360)
Manufacture of linoleum and hard non-plastic surface floor coverings, see 36 (360)
Manufacture of plastic furniture, see 36 (360)
Recycling of rubber, see 37 (370)
Tyre and tube repair, fitting or replacement, see 50 (500)
Packaging, see 74(a) (74A)



26     Manufacture of other non-metallic mineral products (260)

Manufacture of glass and glass products
Manufacture, shaping and processing of flat glass, including wired flat glass; manufacture of hollow glass, including bot-
tles, drinking glasses and other domestic glass or crystal articles; manufacture of glass fibres; manufacture and processing
of other glass, including technical glassware, including laboratory, hygienic or pharmaceutical glassware, clock or watch
glasses, optical glass and optical elements not optically worked, glass insulators and glass insulating fittings, glass paving
blocks, glass envelopes for lamps.


Manufacture of non-refractory ceramic goods other than for construction purposes; manufacture of refractory
ceramic products
Manufacture of household and ornamental articles of porcelain, stoneware and earthenware, of ceramic sanitary fixtures,
ceramic insulators and insulating fixtures, ceramic laboratory, chemical and industrial products; manufacture of refractory
ceramic products, ceramic recipients for conveyance or packing of goods.


Manufacture of ceramic tiles and flags


Manufacture of bricks, tiles and construction products, in baked clay
This includes manufacture of ceramic bricks, roofing tiles, pipes and flooring blocks in baked clay.


Manufacture of cement, lime and plaster
This includes manufacture of Portland cement, slag cement, quicklime and slaked lime; manufacture of calcined or sin-
tered dolomite.




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Manufacture of articles of concrete, plaster and cement
Manufacture of concrete and plaster products for construction purposes including manufacture of prefabricated structural
components for building or civil engineering; manufacture of sand-lime brick, ready-mixed concrete, mortars, fibre ce-
ment, etc.


Cutting, shaping and finishing of ornamental and building stone nec 1
Cutting, shaping and finishing of stone for use in cemeteries, for monuments and sculptures, etc, for use in construction
and on roads, as roofing, etc, and operations carried out on rough stone delivered by quarries.


Manufacture of other non-metallic mineral products
Production of abrasive products including manufacture of millstones and polishing stones; manufacture of non-metallic
mineral yarn and fabric, clothing, string, felt, etc, of friction material, mineral insulating materials, articles of peat (except
peat agglomeration), articles of graphite, etc.


Activities carried out by operators of quarries, eg production of rough cut stone, see 14 (140)
Manufacture of woven fabrics of glass yarn, see 17 (170)
Manufacture of dental cements, see 24 (240)
Manufacture of optical fibre cables for coded data transmission, see 31 (310)
Manufacture of optical fibres and optical fibre cables for live transmission of images, endoscopy, lighting, live images, see
     33 (330)
Manufacture of syringes, see 33 (330)
Manufacture of optical elements optically worked, see 33 (330)
Manufacture of toys of glass, porcelain, stoneware and earthenware, manufacture of imitation jewellery, see 36 (360)


27     Manufacture of basic metals (270)

Manufacture of basic iron and steel and of ferro-alloys
Production of pig iron and steel resulting from ore or scrap reduction, of high-carbon ferro-manganese and spiegeleisen
and of hot or cold-rolled steel products (including those obtained by continuous casting), eg production of rails and other
hot-rolled railway materials; production of hot-rolled products and cold-rolled wide strip and sheets, coated or uncoated,
further worked than simply surface-treated.


Manufacture of tubes
Manufacture of cast iron or steel tubes.


Other first processing of iron and steel
Manufacture of steel bars or sections by cold drawing, grinding or peeling; manufacture of coated or uncoated flat rolled
steel products in coils or in straight lengths of a width less than 600 mm by cold re-rolling of hot-rolled flat products;
manufacture of open sections by progressive forming on a roll mill or folding on a press of flat-rolled products of steel;
manufacture of steel wire by cold drawing or stretching; production of permanent way materials except rails, production
of forged semi-finished products, blanks and bars; production of granular iron and iron powder, production of iron of
exceptional purity by electrolysis or other chemical processes.


Manufacture of basic precious and non-ferrous metals
Production of precious metals, aluminium, lead, zinc tin, copper and other non-ferrous metals, including production of
bars, sections, wire, sheets, tubes, bands, foils, etc.


1 nec – not elsewhere classified.




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Casting of metals
Manufacture of semi-finished products and various castings produced for third parties according to their specifications of
iron, steel, light metals and other non-ferrous metals including precious metals.


Manufacture of finished cast products (as per catalogue) such as boilers, radiators, cast household items, see also 28
     (280)
Casting carried out in connection with the manufacture of metal products, see also 28 (280) to 36 (360)
Manufacture of precious metal watch cases, see 33 (330)
Manufacture of rail switches, see 35 (350)
Manufacture of precious metal jewellery, see 36 (360)


28     Manufacture of fabricated metal products, except machinery and equipment (280)

Manufacture of structural metal products
Manufacture of metal structures and parts of structures (including manufacture of metal support structures for mines)
and of builder’s carpentry and joinery of metal; manufacture of prefabricated buildings mainly of metal (site huts, modular
exhibition elements, greenhouses, etc).


Manufacture of tanks, reservoirs and containers of metal (with a capacity exceeding 300 litres); manufacture of
central heating radiators and boilers
Manufacture of tanks and reservoirs and of metal containers for compressed or liquefied gas; manufacture of central
heating radiators and boilers.


Manufacture of steam generators, except central heating hot water boilers
Manufacture of steam or other vapour generators and auxiliary plant for use with steam generators such as condensers,
economisers, super-heaters, steam collectors and accumulators, as well as pipe system construction and manufacture of
nuclear reactors.


Forging, pressing, stamping and roll forming of metal; powder metallurgy
Open-die forging, drop forging, cold extrusion, pressing, stamping and roll forming of metal and powder metallurgy.


Treatment and coating of metals, general mechanical engineering nec 1
This includes plating, anodising, deburring, sand blasting, colouring, engraving, printing, plastifying, enamelling, lacquer-
ing, hardening of metal; boring, turning, milling, sawing, grinding, sharpening, welding etc of metal work pieces; also
manufacture of metal fittings, wrought ironwork and repair ironwork.


Manufacture of cutlery, tools and general hardware
Manufacture of domestic cutlery (not of precious metals), razors and razor blades, scissors, hair clippers, etc; manufacture
of tools such as knives and cutting blades for hand tools, for machines or for mechanical appliances, pliers, screwdrivers,
saws, sawblades (including circular sawblades), drills, punches, dies, milling cutters; manufacture of tools for turning,
reaming, countersinking, broaching, screw or thread cutting and gear cutting, forges, anvils, vices and clamps; manufac-
ture of tools for wood working, construction industry, metal working and agriculture; manufacture of tin openers, cork-
screws, etc; manufacture of locks and hinges and the like, hardware for buildings, furniture, vehicles, etc.




1 nec = not elsewhere classified




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Manufacture of other fabricated metal products
Manufacture of iron or steel containers of a capacity not exceeding 300 litres, eg pails, cans, drums, buckets; manufacture
of light metal packaging, including tins and cans for food products, collapsible tubes and boxes; manufacture of wire
products such as metal cable, plaited bands and similar articles; manufacture of barbed wire, wire fencing, grill, netting,
of nails and pins, etc; manufacture of fasteners, screw machine products, chains (except power transmission chain and
articulated link chain) and springs; manufacture of non-electrical metal household utensils, baths, wash basins, safes,
strong-boxes, small metal goods for office use, clasps, buckles, hooks, sign plates, ship propellers, etc.


Production of finely ground metal powder, see 27 (270)
Manufacture of power-driven hand tools, see 29 (290)
Manufacture of power transmission chain, see 29 (290)
Manufacture of isotope separators, see 29 (290)
Manufacture of insulated wire, conductors and cable, see 31 (310)
Manufacture of surgical scissors, see 33 (330)
Manufacture of clock or watch springs, see 33 (330)
Manufacture of containers for transport, see 34 (340)
Manufacture of sections of ships, see 35 (350)
Manufacture of cutlery of precious metal, see 36 (360)


29     Manufacture of machinery and equipment nec 1 (290)

Manufacture of machinery for the production and use of mechanical power, except aircraft, vehicle and cycle
engines
Manufacture of internal combustion piston engines and parts thereof, except aircraft, motor vehicle and cycle engines;
manufacture of air or vacuum pumps, air or other gas compressors, pumps for liquids; manufacture of fluid power equip-
ment and pneumatic and windpower engines and motors; manufacture of industrial, sanitary and heating taps and
valves, including regulating valves and intake taps, of bearings, gears, gearings and driving elements such as crankshafts,
power transmission chains, couplings, flywheels, articulated link chain, hydraulic transmission equipment, etc.


Manufacture of other general purpose machinery
Manufacture of electrical and other industrial and laboratory furnaces and burners; manufacture of lifting and handling
equipment, works trucks, loading or unloading machinery as well as maintenance of lifts and escalators; manufacture of
non-domestic cooling and ventilation equipment including manufacture of catalytic converters and catalysts (exhaust gas
cleaning equipment, also for motor vehicles); manufacture of household and shop scales, platform scales, weighbridges
and weights; manufacture of filtering or purifying machinery and apparatus for liquids, spray guns, fire extinguishers,
sand blasting machines; manufacture of packing and wrapping machinery, distilling or rectifying plant for petroleum re-
fineries, as well as chemical and beverage industries etc; manufacture of gas generators, centrifuges, gaskets and of auto-
matic goods vending machines.


Manufacture of agricultural and forestry machinery
This includes manufacture and repair of tractors and vehicles used in agriculture and forestry.


Manufacture of machine tools
This includes lathes, planers, millers (milling machines), boring machines, grinders (grinding machines), forging or die-
stamping machines; manufacture of hand-operated power tools, machines for nailing, stapling, gluing, welding and for
soldering, handtools with self-contained motor or with pneumatic drive.


1 nec = not elsewhere classified




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Manufacture of other special purpose machinery
Manufacture of machinery for metallurgy, including converters, ingot moulds, ladles, moulds and foundry patterns, metal
rolling mills and rolls for such mills; manufacture of machinery for mining, quarrying and construction; manufacture of
machinery for food, beverage and tobacco processing; manufacture of machinery for textile, apparel and leather produc-
tion; manufacture of machinery for paper and paperboard production and other special purpose machinery, including
machinery for working soft rubber or plastics, pneumatic tyre making or retreading machines, printing and bookbinding
machines, machines for manufacturing bricks, flags and tiles, machinery or apparatus for isotopic separation, industrial
robots for multiple uses, rolling machines for glass.


Manufacture of weapons and ammunition
Manufacture of tanks and other fighting vehicles, artillery material and ballistic missiles, explosive devices such as bombs,
mines and torpedoes, small arms and war ammunition, including hunting and sporting firearms and ammunition.


Manufacture of domestic appliances nec 1
Manufacture of electric and non-electric domestic appliances, including refrigerators and freezers, dishwashers, washing
and drying machines, vacuum cleaners, grinders, blenders, electric shavers, electric toothbrushes, electric water heaters,
electric blankets, electric dryers, electric smoothing irons, space heaters and household-type fans, electric ovens and cook-
ing ranges, microwave ovens, toasters, coffee makers, electric heating resistors, etc.


Manufacture of percussion caps, detonators and signalling flares, see 24 (240)
Manufacture of valves of unhardened vulcanised rubber, see 25 (250)
Manufacture of fittings of glass or ceramic, see 26 (260)
Manufacture of chain (except power transmission chain and articulated link chain), see 28 (280)
Manufacture of agricultural hand tools, see 28 (280)
Manufacture of interchangeable tools for hand tools or machine tools, see 28 (280)
Manufacture of non-electric domestic appliances of metal, see 28 (280)
Manufacture of cutlasses, swords, bayonets, etc, see 28 (280)
Manufacture of sheet-fed office-type offset printing machines, see 30 (300)
Manufacture of electric generators, see 31 (310)
Manufacture of electric components for internal combustion engines, see 31 (310)
Manufacture of electromagnetic clutches and couplings, see 31 (310)
Manufacture of sensitive balances, see 33 (330)
Manufacture of medical and laboratory sterilisers, see 33 (330)
Manufacture of motor vehicle engines, see 34 (340)
Manufacture of inlet and exhaust valves of internal combustion engines, see 34 (340)
Manufacture of over-the-road tractors for semi-trailers, of trailers and semi-trailers, crane lorries, see 34 (340)
Manufacture of road tractors (except for agricultural purposes), see 34 (340)
Manufacture of concrete-mixer lorries, see 34 (340)
Manufacture of armoured cars for transport of cash or other valuables, see 34 (340)
Manufacture of floating cranes and railway cranes, see 35 (350)
Manufacture of motors and engines for aircraft and motorcycles, see 35 (350)
Manufacture of turbojets and turboprops, see 35 (350)
Manufacture of inlet and exhaust valves of internal combustion motors of aircraft and spacecraft, see 35 (350)
Manufacture of catalysts in the form of woven cloth or grid of platinum, see 36 (360)




1 nec = not elsewhere classified




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30     Manufacture of office machinery and computers (300)

Manufacture of manual or electric typewriters, word processing, addressing, sheet-fed office-type offset printing ma-
chines, postage franking and calculating machines, cash registers; manufacture of photocopiers; manufacture of ma-
chines that sort, count or wrap coins, automatic banknote dispensers, machines that stuff envelopes or sort mail, pencil
sharpening machines, stapling machines, perforating machines, etc; manufacture of computers and other information
processing equipment including digital, analogue and hybrid machines and peripheral units such as printers, terminals,
magnetic or optical readers; hardware consultancy by computer producing units.


Manufacture of electronic parts found in computing machinery, see 32 (320)
Manufacture of electronic games, see 36 (360)
Computer assembly (configuration according to business customer specifications), see 51 (510)
Computer assembly (configuration according to private customer specifications), see 52 (520)
Maintenance and repair of office, accounting and computing machinery, see 72 (720)


31     Manufacture of electrical machinery and apparatus nec 1 (310)

Manufacture of electric motors, generators and transformers
Manufacture of AC and DC motors and generators, universal AC/DC motors, AC or DC generator sets, transformers, etc.


Manufacture of electricity distribution and control apparatus
This includes switches, fuses, lightning arresters, voltage limiters, junction boxes, relays, sockets and lamp holders; manu-
facture of electric control or distribution boards, panels, consoles, desks, cabinets and other bases.


Manufacture of insulated wire and cable
This includes optical fibre cables for coded data transmission.


Manufacture of accumulators, primary cells and primary batteries


Manufacture of lighting equipment and electric lamps
This includes ultraviolet and infrared lamps, flashbulbs, flashcubes, illuminated signs, nameplates, outdoor and road light-
ing as well as lighting sets of a kind used for Christmas trees; manufacture of non-electric lamps.


Manufacture of electrical equipment nec 1
Manufacture of electric ignition or starting equipment for internal combustion engines, including ignition coils, sparking
plugs, generators, voltage regulators, etc; manufacture of electrical lighting equipment and lamps for motor vehicles and
cycles and of horns, sirens, wiring sets, windscreen wipers, dynamos for cycles and the like; manufacture of electrical
signalling, safety or traffic control equipment for motorways, roads or streets, railways and tramways, inland waterways,
ports and harbours and airports; manufacture of burglar and fire alarms etc; manufacture of electromagnets, including
electromagnetic clutches or couplings and brakes, etc, and of insulators and insulating fittings (except of glass or ceram-
ics), and of carbon and graphite electrodes, etc.


Manufacture of glass envelopes for lamps, see 26 (260)
Manufacture of uninsulated non-ferrous metal wire, see 27 (270)
Manufacture of fuse wire or strip, see 27 (270)




1 nec = not elsewhere classified.




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Manufacture of uninsulated metal cable or insulated cable not capable of being used as a conductor of electricity, see 28
     (280)
Manufacture of hand-held electrically operated spray guns and hand tools, see 29 (290)
Manufacture of electric heating resistors, see 29 (290)
Manufacture of electric shavers, see 29 (290)
Manufacture of diode valves, see 32 (320)
Manufacture of electronic valves and tubes (including cold cathode valves), see 32 (320)
Manufacture of boards, panels, consoles, etc for use in line telephony or line telegraphy, see 32 (320)
Manufacture of optical fibres and optical fibre cables for live transmission of images: endoscopy, lighting, live images, see
     33 (330)
Manufacture of electrically-operated hand-held medical or dental instruments, see 33 (330)



32     Manufacture of radio, television and communication equipment and apparatus
       (320)

Manufacture of electronic valves and tubes and other electronic components
This includes manufacture of television picture tubes, television camera tubes, image converters and intensifiers, receiver
or amplifier valves or tubes, etc; manufacture of diodes, transistors and similar semiconductor devices including electronic
parts found in computing machinery, of photosensitive semiconductor devices, including photovoltaic cells, of mounted
piezoelectric crystals; manufacture of electronic integrated circuits and microassemblies, of printed circuits, electrical cap-
acitors and resistors.


Manufacture of telecommunications equipment
Manufacture of apparatus for television transmission, television cameras, transmission apparatus for radio-broadcasting,
apparatus for radio-telephony; manufacture of telephone sets, fax machines, automatic and non-automatic switchboards
and exchanges, telex and teleprinter apparatus, etc.


Manufacture of radio receivers, sound or video recording or reproducing apparatus and associated goods
Manufacture of television receivers, including video monitors and video projectors, video recording or reproducing appar-
atus, including camcorders; manufacture of digital cameras, radio-broadcasting receivers; manufacture of magnetic tape
recorders and other sound recording apparatus, including telephone answering machines, cassette-type recorders, etc.;
manufacture of turntables (record decks), record players, CD and DVD players, microphones, loudspeakers, headphones,
amplifiers, pick-ups, tables for turntables, aerials, cable converters, TV decoders and the like; also manufacture of sound
electroacoustic apparatus, including door intercoms, simultaneous interpretation apparatus, paging devices, etc.


Publishing of pre-recorded audio discs and tapes and reproduction of pre-recorded audio, video and data discs and tapes,
     see 22 (220)
Manufacture of prepared unrecorded media, see 24 (240)
Development, production, supply and documentation of ready-made (non-customised) software, see 72 (720)
Motion picture and video production, see 92 (920)


33     Manufacture of medical, precision and optical instruments, watches and clocks
       (330)

Manufacture of medical and surgical equipment and orthopaedic products
Manufacture of instruments and appliances used for medical, surgical, dental or veterinary purposes, including X-ray
tubes, sterilisers, etc; manufacture of hearing aids, pacemakers, etc; manufacture of syringes, scissors and needles used in
medicine, mirrors, reflectors, endoscopes, operating tables, hospital beds, dentists’ chairs, massage apparatus, etc; also




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manufacture of orthopaedic appliances such as crutches, artificial limbs, artificial teeth, etc and manufacture of ortho-
paedic shoes.



Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes,
except industrial process control equipment
Manufacture of electrical, precision-mechanical-optical instruments for measuring, checking, navigating and other pur-
poses and appliances such as laboratory-type sensitive balances, other than optical microscopes, instruments and appli-
ances for measuring and checking electrical and non-electrical quantities as well as of navigational, meteorological, geo-
physical and related instruments and apparatus; manufacture of electricity supply meters and supply meters for water,
petrol and gas and of machines and appliances for testing the mechanical properties of materials; manufacture of instru-
ments and apparatus for carrying out physical or chemical analyses, for measuring or checking the flow, level, pressure or
other variables of liquids or gases; manufacture of hydrometers, thermometers, barometers, revolution counters, taxi-
meters, pedometers, tachometers, balancing machines, test machines, etc; manufacture of mechanical test benches for
testing tensile strength and hardness; also manufacture of optical type measuring and checking appliances and instru-
ments; assembly of instruments and apparatus for measuring, checking and controlling and of switchboards.


Manufacture of industrial process control equipment
Design and assembly of industrial continuous process control systems, as well as of automated production plants consist-
ing of various machines, handling devices and centralised controlling apparatus.


Manufacture of optical instruments and photographic equipment
Manufacture of spectacle lenses and contact lenses, spectacle frames and frames fitted with lenses, whether or not the
lenses are optically worked; manufacture of optical elements such as prisms, lenses, optical mirrors, colour filters, polaris-
ing elements, etc of glass or other material; manufacture of optical fibres and optical fibre cables for live transmission of
images (endoscopy, lighting, live images); manufacture of optical instruments such as optical microscopes, equipment for
microphotography and microprojection, magnifying glasses, binoculars, sight telescopes, telescopic sights and observation
telescopes, telescopes, lasers; manufacture of photographic and cinematographic equipment such as cameras (except
digital cameras), image projectors, enlargers and reducers, electronic discharge lamps and other flashlight apparatus as
well as apparatus and equipment for photographic and cinematographic laboratories.


Manufacture of watches and clocks
Manufacture of watches and clocks of all kinds, including instrument panel clocks, watch and clock cases and movements
for all kinds of watches and clocks; manufacture of time-recording equipment such as parking meters and time switches,
of components for clocks and watches, of metal watch bands, etc.


Manufacture of non-metallic watch bands, see 19 (190)
Manufacture of cement used in dentistry, see 24 (240)
Manufacture of photochemical products, see 24 (240)
Manufacture of unworked glass optical elements, see 26 (260)
Manufacture of pumps incorporating measuring devices, see 29 (290)
Manufacture of optical fibre cables for coded data transmission, see 31 (310)
Manufacture of flashbulbs, see 31 (310)
Manufacture of digital cameras, see 32 (320)
Manufacture of television cameras, see 32 (320)
Opticians, see 52 (520)
Dental technicians, see 85 (850)




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34        Manufacture of motor vehicles, trailers and semi-trailers (340)

Manufacture of motor vehicles
Manufacture of passenger cars and commercial vehicles such as vans, lorries, over-the-road tractors for semi-trailers,
dumpers for off-road use, crane lorries, etc; manufacture of buses, trolley buses and coaches, motorcycle and motor ve-
hicle engines, chassis fitted with engines for lorries, snowmobiles, amphibious vehicles, fire engines, street sweepers, trav-
elling libraries and banks, etc; manufacture of armoured cars for transport of cash or other valuables.


Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
Manufacture of bodies, including cabs for motor vehicles, manufacture of trailers, including caravan trailers, etc, and
manufacture of containers for carriage; outfitting of all types of motor vehicles, trailers and semi-trailers; alteration and
tuning of motor vehicles.


Manufacture of parts and accessories for motor vehicles and their engines
This includes manufacture of brakes, gearboxes, axles, road wheels, suspension shock absorbers, radiators, safety belts,
doors, bumpers, etc, including of plastic, including manufacture of parts of motorcycle engines, but excluding manufac-
ture of electrical parts for motor vehicles.


Manufacture of agricultural and industrial tractors, and of trailers and semi-trailers specially designed for use in agricul-
     ture, see 29 (290)
Manufacture of works trucks, see 29 (290)
Manufacture of catalytic converters and catalysts (exhaust gas cleaning equipment, including for motor vehicles), see 29
     (290)
Manufacture of electrical parts for motor vehicles, see 31 (310)
Manufacture of batteries for vehicles, see 31 (310)
Manufacture of catalysts in the form of woven cloth or grid of platinum, see 36 (360)
Maintenance, repair and alteration of motor vehicles, see 50 (500)


35        Manufacture of other transport equipment (350)

Building and repairing of ships and boats
Building of passenger vessels, ferry-boats, cargo ships, tankers, warships, fishing boats, etc; construction of hovercraft,
floating or submersible drilling platforms, floating cranes, floating docks, pontoons, buoys, etc; maintenance, repair, alter-
ation, derusting of ships, painting of ships; building and repairing of pleasure and sporting boats.


Manufacture of railway and tramway locomotives and rolling stock
Manufacture of electric and diesel railway locomotives, self-propelled railway or tramway coaches, maintenance or service
vehicles, passenger coaches, goods vans, tank wagons, self-discharging vans and wagons, workshop vans, crane vans
and tenders, etc; manufacture of bogies, axles and wheels, brakes and parts of brakes, coupling devices, buffers, shock
absorbers, wagon and locomotive frames, bodies, etc; manufacture of assembled rails, eg points; repair of railway ve-
hicles.


Manufacture of aircraft and spacecraft
Manufacture of aeroplanes and helicopters (including for use by the defence forces), of gliders and hang-gliders, dirigibles
and balloons; manufacture of spacecraft and spacecraft launch vehicles, of satellites, planetary probes, orbital stations
and shuttles; manufacture of parts and accessories for aircraft and spacecraft, including turbojets and turboprops; manu-
facture of ground flying trainers; maintenance of aeroplanes, motors and engines of a kind typically found on aircraft.




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Manufacture of motorcycles, bicycles and invalid carriages
Manufacture of motorcycles and non-motorised cycles, sidecars and parts and accessories for motorcycles and non-
motorised cycles; manufacture of invalid carriages, including parts and accessories.


Manufacture of other transport equipment nec 1
Manufacture of wheelbarrows, luggage trucks, handcarts, etc, vehicles drawn by animals.


Manufacture of parachutes, see 17 (170)
Manufacture of unassembled rails, see 27 (270)
Manufacture of ships’ propellers, see 28 (280)
Manufacture of internal combustion piston engines, marine engines and turbines, see 29 (290)
Manufacture of military ballistic missiles, see 29 (290)
Manufacture of works trucks, see 29 (290)
Manufacture of electric motors, generators, see 31 (310)
Manufacture of electrical signalling, safety or traffic-control equipment, see 31 (310)
Manufacture of ignition parts or other electrical parts for internal combustion engines, see 31 (310)
Manufacture of dynamos for cycles, electrical lighting equipment for cycles (lamps etc), see 31 (310)
Manufacture of navigational instruments, air navigation systems, instruments used on aircraft, see 33 (330)
Manufacture of amphibious motor vehicles, see 34 (340)
Manufacture of parts of motorcycle engines, see 34 (340)
Manufacture of sailboards, see 36 (360)
Manufacture of children’s cycles, other than bicycles, see 36 (360)
Shipbreaking, see 37 (370)


36     Manufacture of furniture; manufacturing nec 1 (360)

Manufacture of furniture
Manufacture of chairs and seats for offices, workrooms and domestic premises, for theatres, cinemas and transport equip-
ment, of any material; upholstery of chairs and seats; manufacture of office furniture, special furniture for shops, kitchens,
living rooms, bedrooms and gardens, of any material, including manufacture of fitted kitchen furniture, including spray-
ing, painting and upholstering; manufacture of mattresses, including uncovered cellular rubber or plastic mattresses; also
restoring of furniture.


Manufacture of jewellery and related articles
Striking of coins and medals; manufacture of goldsmith’s articles of precious metals (excluding imitation jewellery), includ-
ing manufacture of worked pearls, of tableware, knives and cutlery, toilet articles, office or desk articles, articles for reli-
gious use, etc, of precious metals or of base metals clad with precious metals; manufacture of catalysts in the form of
woven cloth or grid of platinum; also engraving on objects of precious metals.


Manufacture of musical instruments
This includes manufacture of musical instruments, the sound of which is produced electronically, musical boxes, fair-
ground organs, calliopes, etc, and of instrument parts and accessories; also manufacture of whistles, callhorns and other
mouth-blown sound signalling instruments; restoration of historical musical instruments.




1 nec = not elsewhere classified.




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Manufacture of sports goods
Manufacture of articles and equipment for sports, outdoor and indoor games, including balls, racquets, bats and clubs,
skis, bindings and poles, sailboards, requisites for sport fishing, hunting and mountain climbing, leather sports gloves and
sports headgear, basins for swimming and paddling pools, ice-skates, roller-skates, bows and crossbows and gymnasium
or athletic equipment.


Manufacture of games and toys
Manufacture of dolls, doll garments and accessories, toy animals, wheeled toys designed to be ridden (but excluding chil-
dren’s bicycles) and tricycles, toy musical instruments, articles for funfair, table or parlour games, playing cards; manufac-
ture of pin-tables, coin-operated games, billiards, special tables for casino games, automatic bowling alley equipment,
electronic games, recreational models, electrical trains, construction sets, puzzles, etc.


Miscellaneous manufacturing nec 1
Manufacture of imitation jewellery and decoration for Christmas trees, brooms and brushes, hand-operated mechanical
floor sweepers, mops and feather dusters, squeegees and other brushes, shoe and clothes brushes, etc; manufacture of
pens and pencils of all kinds whether or not mechanical, pencil leads, date or numbering stamps, hand-operated devices
for printing or embossing labels, prepared typewriter ribbons, ink pads; manufacture of baby carriages, umbrellas, sun
umbrellas, buttons, press-fasteners, slide fasteners, cigarette lighters and matches, smoking pipes, combs, hairslides,
scent sprays, wigs, false beards; manufacture of roundabouts, swings, shooting galleries for fairground amusements;
manufacture of linoleum and hard non-plastic surface floor coverings, of candles, tapers and the like, artificial flowers,
jokes, hand sieves, tailors’ dummies, etc; also working of natural materials for carving or moulding, taxidermy activities.


Manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 17 (170)
Manufacture of boat sails, see 17 (170)
Manufacture of hairnets, see 18 (180)
Manufacture of sport clothing, see 18 (180)
Manufacture of saddlery and harness and sports footwear, see 19 (190)
Publishing recorded media, see 22 (220)
Manufacture of inflatable rubber mattresses, see 25 (250)
Manufacture of ceramic ornamental articles, see 26 (260)
Cutting, shaping and finishing of stone, see 26 (260)
Manufacture of articles of base metal plated with precious metal, see 28 (280)
Manufacture of weapons and ammunition, see 29 (290)
Manufacture of lighting fittings or lamps, see 31 (310)
Manufacture of record players, tape recorders, microphones, amplifiers, loudspeakers, headphones and the like,
    see 32 (320)
Manufacture of medical, surgical, dental or veterinary furniture, see 33 (330)
Manufacture of watch cases and metal straps, see 33 (330)
Manufacture of sports vehicles other than toboggans and the like, see 34 (340), 35 (350)
Building and repairing of pleasure and sporting boats, see 35 (350)
Manufacture of bicycles, including children’s bicycles, see 35 (350)
Motion picture and video production, see 92 (920)




1 nec = not elsewhere classified.




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37     Recycling (370)

Recycling of metal waste and scrap
This includes mechanical crushing of metal waste with subsequent sorting and separation, shipbreaking mechanical re-
duction of large iron pieces, stripping of used goods in order to obtain reusable parts or to eliminate harmful waste (oil,
cooling liquid, fuel, etc).


Recycling of non-metal waste and scrap
Processing of non-metal waste and scrap and of non-metal articles, whether or not used, into secondary raw material,
including reclaiming of rubber from used tires and of chemicals from chemical waste.


Treatment of food, beverages and tobacco waste, see 15 (150), 16 (160)
Production of new products from secondary raw material, including retreading tyres, see 25 (250) to 36 (360)
Wholesale in waste and scrap, including collecting, sorting, packing, dealing without an industrial process, see 51 (510)
Wholesale trade in second-hand goods, see 51 (510)
Retail trade in second-hand goods, see 52 (520)




E      Electricity, gas and water supply

40     Electricity, gas, steam and hot water supply (400)

Production and distribution of electricity
Generation of electricity by all means, including thermal, nuclear, hydroelectric, gas turbine, diesel and renewables; trans-
mission, distribution and supply of electricity.


Manufacture of gas; distribution of gaseous fuels through mains
Manufacture of gaseous fuels with a specified calorific value and production of gas for the purpose of gas supply; trans-
portation, distribution and supply of gaseous fuels of all kinds through a system of mains.


Steam and hot water supply
Production, collection and distribution of steam and hot water for heating, power and other purposes through heating
and power stations and distant heating and production and distribution of chilled water or ice for cooling purposes.


Manufacture of refined petroleum products, see 23 (230)
Operation of coke ovens, see 23 (230)
Manufacture of industrial gases, see 24 (240)
Transportation of gases by pipelines (other than mains), see 60 (600)


41     Collection, purification and distribution of water (410)

Collection and purification of ground, spring and surface water for drinking and service water; distribution of drinking
and service water; desalting of seawater.


Irrigation system operation for agricultural purposes, see 01 (010)
Bottling of waters, including production of natural mineral waters, see 15 (150)
Treatment of waste water solely in order to prevent pollution, see 90 (900)




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F      Construction

45     Construction (450)

Site preparation
Demolition and wrecking of buildings and other structures, clearing of building sites, earth moving and building site drain-
age, drainage of agricultural or forestry land; site preparation for mining; drilling, test boring and core sampling for con-
struction, geophysical, geological or similar purposes.


Building of complete constructions or parts thereof; civil engineering
Construction of all types of buildings, construction of bridges and tunnels, construction of long-distance pipelines, com-
munication and power lines and urban pipelines, urban communication and power lines including ancillary urban works
(maintenance and repair); assembly and erection of self-manufactured prefabricated constructions on the site; assembly
and erection of prefabricated constructions on the site, other than self-manufactured, and manufacture of prefabricated
buildings or elements thereof, of wood, other than self-manufactured; erection of roof covering and frames; construction
of highways, streets, roads and railways, including airfield runways, sport installations, stadiums and swimming pools, as
well as painting of markings on road surfaces and car parks; construction of water projects, including construction, main-
tenance and renovation of harbour works, dredging and subsurface work; water well drilling and construction, shaft sink-
ing, erection of non-self-manufactured steel elements, steel bending, bricklaying and stone setting; scaffolds and work
platform erecting and dismantling, including renting of scaffolds and work platforms; erection of chimneys, acidproof
installations and industrial ovens; restoration of buildings.


Building installation
Installation of electrical wiring and fitting, including fire alarms and burglar alarm systems, lifts and escalators; installation
in buildings or other construction projects of thermal, sound or vibration insulation; plumbing, installation of heating and
ventilation equipment and of sprinkler systems; installation of illumination and signalling systems for roads, railways, air-
ports and harbours; installation of television and radio receivers, sound or video recording or reproducing apparatus, loud-
speaker systems, illuminated signs.


Building completion
Application in buildings or other construction projects of interior or exterior plaster or stucco; joinery installation; laying,
tiling, hanging or fitting in buildings or other construction projects of ceramic, concrete or cut stone wall or floor tiles,
parquet and other wood floor coverings, wall coverings including wall paper; painting and glazing, setting of stoves and
installation of ranges; steam cleaning, sand blasting and similar activities for building exteriors; installation of private
swimming pools.


Renting of construction or demolition equipment with operator


Landscape architecture and renaturalisation of water courses, see 01 (010)
Oil and gas extraction service activities provided on a fee or contract basis, including test drilling, see 11 (110)
Erection of prefabricated constructions from self-manufactured parts of wood, including on-site assembly, see 20 (200)
Manufacture of prefabricated structural components for building or civil engineering of concrete, see 26 (260)
Design and construction of pressure pipe systems, see 28 (280)
Maintenance of lifts and escalators, see 29 (290)
Renting of scaffolds and work platforms, excluding erection and dismantling, see 71 (710)
Oil and gas field exploration, geophysical, geological and seismographic surveys, see 74(a) (74A)
Architectural and engineering activities, see 74(a) (74A)
Construction project management, see 74(a) (74A)




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Interior cleaning of buildings, see 74(a) (740)
Removal and disposal of ammunition from areas unbuilt or not planned for building, see 90 (900)
Removal and disposal of weaponry from building plots, see 90 (900)




G         Wholesale and retail trade; repair of motor vehicles, motorcycles and personal and
          household goods

Wholesale and retail trade comprises all units whose principal economic activity involves purchasing movable goods and
reselling them and/or acting as an agent between sellers and buyers of goods. Such goods are subject only to handling
and packaging; they are not substantially transformed. Wholesale and retail trade comprises not only direct trading be-
tween two contracting parties, but also that arranged on behalf of one or more third parties.


Handling that is “customary trade practice” and does not affect the basic character of the merchandise may include, for
example, sorting, separating, mixing and packaging. Also included are services connected with the sale of products, such
as the delivery and installation of electrical appliances.



50        Sale, maintenance and repair of motor vehicles and motorcycles; retail of automo-
          tive fuel (500)

This division includes all activities (except manufacture and renting) related to motor vehicles and motor cycles, including
lorries and trucks, eg wholesale and retail sale of new and second-hand vehicles, maintenance and repair, wholesale and
retail sale of parts and accessories, including used parts, washing, polishing, towing of vehicles, retail sale of automotive
fuel, lubricating or cooling products.


Sale of motor vehicles
Wholesale and retail sale of new and used vehicles, including specialised passenger motor vehicles such as ambulances,
minibuses, etc, and caravans and motorhomes; wholesale and retail sale by commission agents and auctions, including by
the internet.


Maintenance and repair of motor vehicles
This includes electrical repairs, washing, polishing, tyre and tube repair, fitting or replacement, spraying and painting,
antirust-treatment, towing and roadside assistance as well as car washes.


Sale of motor vehicle parts and accessories
Wholesale and retail sale by commission agents, wholesale and retail sale of motor vehicle parts and accessories, including
electrical equipment for motor vehicles and new and used tyres.


Sale, maintenance and repair of motorcycles and related parts and accessories
This includes activities of commission agents related to wholesale and retail sale of motorcycles, and wholesale and retail
sale of used motorcycles, scooters, mopeds, motor-assisted bicycles, as well as parts, accessories and tyres for motor-
cycles.


Retail sale of automotive fuel
Sale on third party or own account; retail sale of automotive fuel, lubricating products and cooling products for motor
vehicles.




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Retreading and rebuilding of tyres, see 25 (250)
Refitting and tuning of motor vehicles, see 34 (340)
Wholesale of fuels, see 51 (510)
Activities of commission agents related to and wholesale of bicycles and related parts and accessories, see 51 (510)
Retail sale of bicycles and related parts and accessories, maintenance and repair of bicycles, see 52 (520)
Taxi operation and car hire, see 60 (600)
Renting and operational leasing of self-drive cars and motorcycles, see 71 (710)



51     Wholesale trade and commission trade, except of motor vehicles and motorcycles
       (510)

This division includes resale (sale without transformation) of new and used goods to retailers, to commercial, professional
and institutional users or to other wholesalers; acting as agents in buying merchandise for, or selling merchandise to, such
persons or companies, ie activities of wholesale merchants, industrial distributors, exporters, importers, cooperative buy-
ing associations, merchandise and commodity brokers, commission merchants and agents and assemblers, buyers and
cooperative associations engaged in the marketing of farm products.


This division also includes the usual manipulations involved in wholesale such as assembling, sorting and grading of goods
in large lots, break bulks, repackaging and bottling, redistribution in smaller lots (eg pharmaceuticals), storage, refriger-
ation, delivery and installation of goods on own account.


Wholesale trade is classified only by the range of products. Other criteria, such as whether it is domestic wholesale trade,
import and/or export trade, etc, are not taken into account.


Notwithstanding the classification of economic activities by the Federal Statistical Office, wholesale trade also includes the
Federal Office for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung), the Petroleum Storage Associ-
ation (Erdölbevorratungsverband), the Notgemeinschaft Deutscher Kohlenbergbau GmbH, the Federal Spirits Monopoly
Administration (Bundesmonopolverwaltung für Branntwein).


Wholesale commission trade comprises all units whose principal activity is trading goods on behalf of third parties. They
may be commercial agents or brokers or trading associations conducting transactions on third party account, but retail
commission trade is not shown separately; it is allocated to the relevant class of retail trade.


Wholesale on a fee or contract basis
Activities of commission agents, commodity brokers and all other wholesalers who trade on behalf and on the account of
others; activities of those involved in bringing sellers and buyers together or undertaking commercial transactions on be-
half of a principal; wholesale activities of auction houses, including via the internet.


Wholesale of agricultural raw materials and live animals
Wholesale of grain, seeds and animal feeds (for farm animals), of flowers and plants, hides, skins, leather, unmanufac-
tured tobacco and live animals, eg livestock, domestic animals and pets and zoological requisites; cattle salt.


Wholesale of food, beverages and tobacco
Wholesale of fruit and vegetables, of meat and meat products, dairy produce, eggs and edible oils and fats; wholesale of
alcoholic and other beverages, tobacco products, sugar and chocolate and sugar confectionery, coffee, tea, cocoa and
spices, fish, flour and cereal products, pasta, leguminous vegetables, baking ingredients, jam, salt, vinegar, mustard,
soups, sauces, potato products, prepared (ready-to-serve) dishes, edible vegetable and animal oils and fats, dietetic foods




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and beverages, infant formulae, follow-up milk and other follow-up foods, baby foods, prepared feeds for domestic and
pet animals, etc; frozen food.



Wholesale of household goods
Wholesale of household linen and textiles, clothing and footwear, electrical household appliances, radio and television
goods, wire and switches and other installation equipment for domestic use, metal household goods, china and glass-
ware, wallpaper and cleaning materials, perfume and cosmetics, pharmaceutical goods and other household goods, eg
non-electrical household appliances, games and toys, musical instruments, sports and camping goods, bicycles and their
parts and accessories, leather goods and travel accessories, gifts, furniture, carpets, stationery, photographic goods, lea-
ther goods, watches, clocks and jewellery, paper, cardboard, stationery, books magazines and newspapers.


Wholesale of non-agricultural intermediate products, waste and scrap
Wholesale of solid, liquid and gaseous fuels and related products, eg automotive fuels, fuel and petroleum, of metals and
metal ores, wood, construction materials, paints and sanitary equipment, hardware, plumbing and heating equipment
and supplies; wholesale of chemical products, including fertilisers and of other intermediate products, eg textile fibres,
yarn and paper in bulk; wholesale of waste and scrap for recycling.


Wholesale of machinery, equipment and supplies
Wholesale of machine tools, woodworking machinery, construction machinery, machinery for the textile industry and
sewing and knitting machines, office machinery and equipment, computers, peripheral equipment and software, com-
puter assembly (customised configuration); wholesale of other machinery for use in industry, trade and navigation, includ-
ing agricultural machinery, accessories and implements and tractors, except motor vehicles; wholesale of office furniture;
hardware consultancy carried out by wholesale computer selling units.


Other wholesale
Wholesale of non-agricultural raw materials, intermediate and finished goods without any particular specialisation.


Recycling of scrap and waste, see 37 (370)
Sale of motor vehicles, trailers and caravans, motorcycles, motor vehicle parts and accessories, see 50 (500)
Commission trade of automotive fuel by agency petrol stations, on behalf of third parties, see 50 (500)
Retail sale by commission agents, see 52 (520)
Financial leasing, see 65.2(a) (65C)
Dealing in gold bullion for financial purposes, see 65.2(b) (65D)
Activities of insurance agencies, see 67 (670)
Activities of real estate agencies, see 70(b) (70B)
Renting of machinery and equipment and operating leasing, see 71 (710)


52     Retail trade, except of motor vehicles and motorcycles; repair of personal and
       household goods (520)

This division includes resale (sale without transformation) of new and used goods to the general public for personal or
household consumption or utilisation by shops, stalls, mail-order houses, hawkers and peddlers, consumer cooperatives,
etc; repair and installation of personal or household goods whether or not done in combination with retail sale; retail sale
by commission agents.


Retail trade comprises all units whose economic activity consists primarily in selling goods on own or third party account
predominantly to households. It is mostly carried out on premises which are generally accessible. There are, however,




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other forms of retail activity, such as mail order by post and telephone, trading from mobile vehicles or temporary loca-
tions and repository services, retail sale by vending machine.


Retail trade is classified first by type of sale outlet. Specialised retail sale of new goods is further subdivided by the range
of products sold. No attempt is made to reflect other possible aspects of retail activity such as the kind of service (trad-
itional service, self-service, etc), outlets run by voluntary services or purchasing associations or to distinguish between co-
operative and other retail trade.



Retail sale in non-specialised stores
Retail sale in non-specialised stores with food, beverages or tobacco predominating; including department stores carrying
several other lines of merchandise such as wearing apparel, furniture, appliances, hardware, cosmetics, etc; other retail
sale in non-specialised stores, eg retail sale of a large variety of goods of which food products, with beverages or tobacco
not being predominant; including activities of department stores carrying a general line of merchandise.


Retail sale of food, beverages and tobacco in specialised stores
Retail sale of fruit and vegetables, meat, meat products, poultry and game, fish, crustaceans and molluscs, bread, cakes,
flour confectionery and sugar confectionery, alcoholic and other beverages, tobacco products, health food, etc, dairy pro-
duce, eggs, edible oils and fats, coffee, tea, cocoa, pasta, leguminous vegetables, potato products, baking ingredients,
jam, salt, vinegar, mustard, soups, sauces, condiments, prepared (ready-to-serve) dishes, dietetic foods and beverages,
infant and baby foods.


Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles
This includes retail sale of toilet and drugstore articles.


Other retail sale of new goods in specialised stores
Retail sale of household linen and textiles (bedding, bed and table linen, haberdashery, tailor’s requisites, needlework,
yard ware for wearing apparel; curtains, furnishing fabric, carpets), articles of clothing, footwear, leather goods, furniture,
lighting equipment and household articles, china and pottery, glassware, wood, cork goods and wickerwork goods, elec-
trical household appliances and radio and television goods, musical instruments, hardware, paints, do-it-yourself material
and equipment, books, newspapers and magazines, stationery, office supplies, art objects, stamps, coins, gifts, flowers,
plants, zoological requisites, optical and precision equipment (including opticians), computers and software, computer
assembly (customised configuration), watches, clocks and jewellery, games and toys, bicycles, including parts and acces-
sories, sports and camping goods, fuel, detergents, cleansing agents; hardware consultancy carried out by retail computer
selling units.


Retail sale of antiques and second-hand goods (in stores)
This includes sale of second-hand books.


Retail sale not in stores
This includes retail sale via mail order firms, retail sale via stalls and markets, repository services of fuel; retail sale by door-
to-door sales persons, by vending machines and mobile sellers; retail activities by auction houses; internet auctions.


Repair of personal and household goods
Repair of personal and household goods when not carried out in combination with manufacture, wholesale or retail sale
of these goods. If carried out in combination, the repair is included in the retailing, wholesaling or manufacturing activity.
Repair of boots, shoes and other leather articles, electrical household goods, watches, clocks and jewellery, bicycles and
repair and alteration of clothing, etc as self-employed activity.




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Sale of motor vehicles, vehicle parts and accessories and automotive fuel, see 50 (500)
Retail sale of electrical equipment for motor vehicles, see 50 (500)
Retail sale of second-hand motor vehicles, second-hand parts and accessories for motor vehicles, tyres, see 50 (500)
Maintenance and repair of motor vehicles, see 50 (500)
Trade of grain, ores, petroleum, industrial chemicals, metals and of industrial machinery and equipment, see 51 (510)
Sale of meals and drinks for consumption on the premises, see 55 (550)
Renting of personal or household goods to households or industries, see 71 (710)
Renting of video tapes and sound recordings, etc, see 71 (710)
Maintenance and repair of office, accounting and computing machinery, see 72 (720)




H      Hotels and restaurants

55     Hotels and restaurants (550)

Hotels
Hotels providing short-stay lodging, including those with conference facilities, motels, inns and catering provided in res-
taurants run in combination with provision of lodging.


Camping sites and other provisions of short-stay accommodation
This includes holiday camps, chalets and flats, camping sites and camping facilities (except trailer camps), guest houses,
youth hostels, mountain refuges (shelters), etc, health and holiday resorts, school boarding accommodation, student and
trainee accommodation.


Restaurants
Sale of meals for consumption generally on the premises, as well as sale of drinks accompanying the meals, possibly ac-
companied by some form of entertainment, by restaurants, dining car activities of railway companies and other passenger
transport facilities, self-service restaurants, cafØs, fast-food outlets, take-away restaurants, fish and chip stands and the
like, ice cream parlours; restaurants on board a ship or at airports.


Bars
Sale of drinks for consumption generally on the premises, possibly accompanied by some form of entertainment, by public
houses, bars, nightclubs, beer halls, discotheques, cafØs with dancing, refreshment kiosks, etc; including bars on board
ships and at airports.


Canteens and catering
Sale of meals and drinks, usually at reduced prices to groups of clearly defined persons who are mostly linked by ties of a
professional nature, by sport, factory or office canteens, school canteens and kitchens, university dining halls, messes and
canteens for members of the armed forces; activities of contractors supplying meals prepared in a central food prepar-
ation unit for consumption on other premises such as the supply of prepared meals to airlines, “meals on wheels”, ban-
quets, corporate hospitality, weddings, parties and other celebrations or functions.


Vending machine sales, see 52 (520)
Rental of long-stay accommodation, time-share operations, see 70(a) (70A)
Permanent camping site, see 70(b) (70B)
Trainee accommodation connected with flying, boating, driving and sailing schools and the like and accommodation for
     general, political and professional trainees, see 80 (800)




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I      Transport, storage and communication

60     Land transport; transport via pipelines (600)

Transport via railways
Passenger and freight transport by interurban railways, towing or pushing services (shunting). This class also includes the
Deutsche Bahn AG with all its plants and departments (but does not include the Federal Railways Office).


Other land transport
Activities providing urban or suburban transport of passengers on scheduled routes following normally a fixed time sched-
ule, picking up and setting down passengers at normally fixed stops, by motor bus, tram, trolley bus, underground and
elevated railways, etc, except by rail; including operation of school buses, town-to-airport or town-to-station lines, funicu-
lar railways, aerial cableways, etc; taxi operation and other rental of private cars with operator; charters, excursions and
other occasional coach services; freight transport by road including furniture transport (excluding transport connected
with household or company removals) and renting of trucks with driver.


Transport via pipelines
Transport of gases, liquids, slurry and other commodities via pipelines and operation of pump stations.


Major repair or alteration of transport equipment, except motor vehicles, see 35 (350)
Distribution of natural or manufactured gas, and steam and hot water supply, see 40 (400)
Distribution of water, see 41 (410)
Construction, maintenance and reconstruction of highways, streets, roads and railways, see 45 (450)
Maintenance and repair of motor vehicles, see 50 (500)
Dining car activities of railway companies and other passenger transport facilities, see 55 (550)
Operation of terminal facilities such as railway stations; cargo handling, storage and other supporting transport activities,
     see 63 (630)
Maintenance and minor repair of rolling stock, see 63 (630)
Removals, see 63 (630)
Post and courier activities, see 64 (640)
Renting of transport equipment without driver or operator, see 71 (710)
Ambulance and rescue activities, see 85 (850)


61     Water transport (610)

Sea and coastal water transport
Transport of passengers or freight over water, whether scheduled or not, operation of excursion, cruise or sightseeing
boats, ferries, water taxis, towing or pushing barges, oil rigs, etc; rental of ships and boats with crew.


Inland water transport
Transport of passenger or freight via rivers, canals, lakes and other inland waterways, including inside harbours and
docks; operation of ferries on rivers and canals.


Major repair or alteration of ships, see 35 (350)
Construction, maintenance and restoration of harbours, see 45 (450)
Restaurant and bar activities on board ships, see 55 (550)
Cargo handling, storage of freight, harbour operation and other auxiliary activities, such as docking, pilotage, lighterage,
     vessel salvage, see 63 (630)




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Renting of water-transport equipment without operator, see 71 (710)



62     Air transport (620)

Scheduled air transport
Transport of passengers or freight by air over regular routes and on regular schedules.


Non-scheduled air transport
Non-scheduled transport of passengers or freight by air; also regular charter flights, helicopter services, sightseeing
flights.


Space transport
Launching of satellites and space vehicles, space transport of physical goods and passengers.


Crop spraying, see 01 (010)
Overhaul of aircraft or aircraft engines, see 35 (350)
Restaurant and bar activities at airports, see 55 (550)
Aerial advertising and photography, see 74(a) (74A)


63     Supporting and auxiliary transport activities; activities of travel agencies (630)

Cargo handling and storage
Loading and unloading of goods or passengers’ luggage irrespective of the mode of transport used for transportation,
stevedoring; operation of storage and warehouse facilities for all kinds of goods, including grain silos, general merchan-
dise warehouses, refrigerated warehouses, storage tanks, etc.


Other supporting transport activities
Operation of terminal facilities such as railway stations, bus stations, stations for the handling of goods; operation of
roads, bridges, tunnels, car parks or garages, bicycle parks, headquarters for taxicabs and bicycle couriers, as well as win-
ter storage of caravans; operation of terminal facilities such as harbours and piers, waterway locks, etc; navigation, pilot-
age and berthing activities, lighterage, salvage activities, lighthouse activities; operation of terminal facilities such as air-
way terminals, etc, airport and air-traffic control activities, ground service activities, fire brigades and fire fighting services
at airports, etc, as well as operation of flying schools for commercial airline pilots.


Activities of travel agencies and tour operators; tourist assistance activities nec 1
Furnishing of travel information, advice and planning; arranging of made-to-measure tours, accommodation and trans-
portation for travellers and tourists; furnishing of tickets and activities of tourist guides.


Activities of other transport agencies 2
Issue and procurement of transport documents and waybills; forwarding of freight on one’s own name for the account of
a third party by carrier or transport agent; arranging or carrying-out of transport operations by road, sea or air; organisa-
tion of group consignments by road, rail, air or sea, as well as activities of customs agents and transport connected with
household or company removals; shipbrokers and shipbroker agencies, air-cargo agents, agencies for arranging lifts,
freight exchanges.


1 nec = not elsewhere classified.
2 Enterprises frequently known as “forwarders”, which maintain a vehicle fleet or whose principal economic activity con-
sists in carrying out transport with their own motor vehicles, are not to be classified here but under “Other land trans-
port”; see 60 (600).




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Restaurant and bar activities on board ships and at airports, see 55 (550)
Courier activities, see 64 (640)
Activities related to the arrangement of freight insurance, see 67 (670)
Permanent camping sites, see 70(b) (70B)
Operation of flying schools, except for professional certificates, see 80 (800)



64     Post and telecommunications (640)

Postal administration and private post and courier services
Picking-up, transport, distribution and delivery of mail and parcels (domestic or international) by national post or courier;
furthermore mailbox rental, poste restante, etc; postal and private newspaper services. This class includes also the
Deutsche Post AG, its offices and branch offices. 1


Telecommunications
Transmission of sound, images, data or other information via cables, broadcasting, relay or satellite, including telephone,
telegraph and telex communication as well as maintenance of the network; transmission (transport) of radio and televi-
sion programmes. This class includes also the Deutsche Telekom AG with all its offices. 1


Deutsche Postbank AG, see 65.1(b) (65B)
Telephone answering activities, see 74(a) (74A)
Production and broadcasting radio and television programmes, see 92 (920)



J      Financial intermediation

65     Financial intermediation, except insurance and pension funding

The activity of obtaining and redistributing funds and of conducting other banking and financial business, other than for
the purpose of insurance or pension funding or compulsory social security.



65.1 Monetary intermediation 2

For the purposes of the banking statistics, banks (including the Deutsche Bundesbank) – in divergence from the classifica-
tion of economic activities used by the Federal Statistical Office (WZ 2003) – are removed from the enterprise sector and
classified as the sector “Banks (MFIs)”.


(a)    Deutsche Bundesbank (65A)


The Deutsche Bundesbank, ie the central bank of the Federal Republic of Germany, including its Regional Offices.




1 The Federal Office for Post and Telecommunication German Federal Post Office (Bundesanstalt für Post und Telekommu-
nikation Deutsche Bundespost AG) in Bonn and the Regulatory Authority for Telecommunication and Post (Regulierungs-
behörde für Telekommunikation und Post) in Bonn are not classified as enterprises but are part of the public sector.
2 In divergence from the classification of economic activities used by the Federal Statistical Office (WZ 2003), for the pur-
poses of the banking statistics, this sector is referred to as “Banks (MFIs)”.




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(b)    Banks (excluding the Deutsche Bundesbank) (65B)


65.2 Other financial intermediation

(In Germany, “Financial intermediaries”)


(a)    Financial leasing (65C)


At present there appear to be no enterprises whose core business meets the criteria of financial leasing as defined in the
European System of Accounts (ESA 95). An important prerequisite for classification under financial leasing is, for instance,
that the leased assets must be shown in the balance sheet of the lessee.


Leasing enterprises are classified as operating leasing. A distinction must be made between real estate operating leasing
(other real estate activities (70B)) and operating leasing of other durable goods (renting of machinery and equipment
without operator and of personal and household goods (710)).


(b)    Other financial intermediation nec 1 (65D)


(In Germany, “Other financial intermediaries”)


Pawnshops
Enterprises engaged in pawnbroking, ie granting loans against the pledge of consumer durables.


Other financial intermediation nec 2
(In Germany, other financial institutions)
Dealing for own account by securities dealers, writing of swaps, options and other hedging arrangements (except the
transactions referred to in section 1 (1), No 1 of the Banking Act); credit card company activities and wholesale of bullion
for financial purposes.


Also to be recorded here are credit institutions other than MFIs 2 (with the exception of investment companies and housing
enterprises with savings facilities), financial services institutions as defined in section 1 (1a) of the Banking Act and factors
(other than MFIs).


(c)    Funds operated by investment companies (excluding money market funds) (65E)


Banks, see 65.1(b) (65B) 3
Investment companies, see 67 (670)
Security dealing on behalf of others, see 67 (670)
Housing enterprises with savings facilities, see 70(a) (70A)
Trade and renting of property, see 70(a) (70A) or 70(b) (70B)
Closed-end property unit trusts, see 70(a) (70A) or 70(b) (70B)
Operational leasing, see 71 (710)




1 nec = not elsewhere classified.
2 For example, guarantee banks, central securities depositories, financial services institutions as defined in section 1 (1a)
of the Banking Act and securities trading firms and securities trading banks as defined in section 1 (3d) of the Banking
Act.
3 For the purposes of the banking statistics, included in the sector “Banks (MFIs)”.




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66     Insurance and pension funding, except compulsory social security (660)

Life insurance
Insurance for a lump sum and pension schemes payable at death or in the form of endowment insurance, including life
insurance, dowry insurance, death benefit insurance and vocational insurance; life reinsurance.


Pension schemes and burial funds
This includes supplementary old age provision schemes of (public or private) professional associations and enterprises;
provision of retirement incomes by pension schemes and burial funds.


In divergence from the classification of economic activities used by the Federal Statistical Office, supplementary pension
funds of central, regional and local government are also to be recorded under this item.


For example
Bremische Ruhelohnkasse
Emder Zusatzversorgungskasse für Sparkassen
Kirchliche Zusatzversorgungskasse Darmstadt
Kirchliche Zusatzversorgungskasse des Verbandes der Diözesen Deutschlands
Kommunale Zusatzversorgungskasse Westfalen-Lippe
Pensionskasse Deutscher Eisenbahnen und Straßenbahnen
Rheinische Versorgungskasse, Landschaftsverband Rheinland
Ruhegehalts- und Zusatzversorgungskasse des Saarlandes
Versorgungsanstalt des Bundes und der Länder
Versorgungsanstalt der Deutschen Post AG
Versorgungsanstalt Deutscher Bühnen
Versorgungswerk der Architektenkammer
Zusatzversorgungskasse der bayerischen Gemeinden
Zusatzversorgungskasse der Girokasse Stuttgart
Zusatzversorgungskasse der Gemeinden und Gemeindeverbände des Regierungsbezirks Kassel
Zusatzversorgungskasse der Stadt Dortmund
Zusatzversorgungskasse der Kommunalen Versorgungsverbände Baden-Württemberg


Non-life insurance
Health insurance (other than compulsory health insurance); indemnity and accident insurance, including hail insurance,
luggage insurance, credit insurance, residence contents insurance, livestock insurance, accident and fire insurance, prop-
erty insurance, motor, marine, aviation, transport insurance, pecuniary loss and liability insurance, as well as legal ex-
penses insurance; reinsurance of non-life insurance business.


Non-contributory schemes where the funding is largely derived from public sources (eg state welfare assistance, pensions
     and related benefits to war victims, equalisation of burdens, compensation), see 75(a) (75A)
Compulsory social security and employment promotion, see 75(b) (75B)


67     Activities auxiliary to financial intermediation (670)

Provision of services involved in or closely related to financial intermediation, but not actually involving financial intermedi-
ation (also called “ancillary services”).




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Activities auxiliary to financial intermediation, except insurance and pension funding
Administration of financial markets, operation and supervision of financial markets other than by public authorities, in-
cluding activities of stock exchanges, commodity exchanges, etc; security broking and fund management, including deal-
ing in financial markets on behalf of others (eg stock-broking) and related activities; activities auxiliary to financial inter-
mediation nec, 1 including procurement of savings and loan contracts for building purposes, mortgage broking, operation
of bureaux de change, international settlement of banking transactions via telecommunication services.


Activities auxiliary to insurance and pension funding
Activities of insurance agents; also activities of insurance risk and damage evaluators, investigation activities related to
insurance and pension funding, except compulsory social security.


Activities auxiliary to financial intermediation also include investment companies, investment advisors, pension advisors,
associations of credit institutions and insurance enterprises, domestic representative offices of foreign banks.


Dealing in markets on own account, see 65.2(b) (65D)



K       Real estate, renting and business activities nec 1

70      Real estate activities

These include:


(a)     Housing enterprises (70A)


Property developers for residential buildings, eg bringing together financial, technical and physical means to realise real
estate projects for later sale, for residential buildings; buying and selling of self-owned apartment buildings and dwellings;
letting of self-owned apartment buildings and dwellings as well as time-share buildings and – in divergence from the clas-
sification of economic activities used by the Federal Statistical Office – closed-end property unit trusts or corresponding
funds, if the assets of the funds consist mainly of residential property; housing enterprises with savings facilities.


Development and construction work of a real estate project by a construction unit, see 45 (450)
Operation of hotels, rooming houses, camps (except permanent camping sites), and other non-residential or short-stay
      lodging places, see 55 (550)
Development of building sites, see 70(b) (70B)
Property developers for non-residential buildings, buying and selling of self-owned real estate and non-residential build-
      ings, see 70(b) (70B)
Real estate activities on a fee or contract basis, see 70(b) (70B)


(b)     Other real estate activities (70B)


Development of building sites; property developer for non-residential buildings, eg bringing together financial, technical
and physical means to realise real estate projects for later sale for non-residential buildings; buying and selling of self-
owned land and non-residential buildings; letting of own property and non-residential buildings including exhibition halls;
permanent camping sites; real estate activities on a fee or contract basis, including rent-collecting and real estate apprais-
ing agencies; also – in divergence from the classification of economic activities used by the Federal Statistical Office –


1 nec = not elsewhere classified.




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closed-end property unit trusts or corresponding funds, if the assets of the funds consist mainly of items for industrial use;
also holding companies resulting from splits of unitary enterprises, insofar as the operating companies are engaged in the
producing sector; operate leasing of real property.


Development and construction work of a real estate project by a construction unit, see 45 (450)
Operation of hotels, rooming houses, camps (except permanent camping sites), and other non-residential or short-stay
     lodging places, see 55 (550)
Property developers for residential buildings, buying and selling, letting of residential buildings and dwellings, see 70(a)
     (70A)



71     Renting of machinery and equipment without operator and of personal and house-
       hold goods (710)

Renting of automobiles
Renting and operational leasing of self-drive private cars and light vans up to 3.5 tonnes.


Renting of other transport equipment
Renting and operational leasing of land transport equipment without drivers, except automobiles, including railroad ve-
hicles, trucks over 3.5 tonnes, haulage tractors, trailers and semi-trailers, motorcycles, caravans, campers, etc; renting of
containers; renting and operational leasing of water transport equipment such as commercial boats and ships without
operator; renting and operational leasing of air transport equipment without operator.


Renting of machinery and equipment
Renting and operational leasing of agricultural and forestry machinery and equipment without operator, of construction
and civil-engineering machinery and equipment without operator, and renting of scaffolds and work platforms without
erection and dismantling; renting and operational leasing of office machinery and equipment, including computers, dupli-
cating machines, typewriters, word-processing machines, accounting machinery and equipment; renting and operational
leasing of other machinery and equipment such as engines and turbines, machine-tools, mining and oil-field equipment,
professional radio, television and communication equipment, measuring and controlling equipment, etc.


Renting of personal and household goods nec 1
Renting and operate leasing of other goods, to households or industries, including textiles, wearing apparel (even if clean-
ing such items is part of the business), furniture, kitchen and tableware, electrical appliances and housewares, sports
equipment, bicycles, jewellery, books, journals and magazines, video tapes, DVDs, flowers and plants, etc.


Renting of agricultural machinery with operators and crew, see 01 (010)
Scaffolding, see 45 (450)
Renting of construction or demolition equipment with operator, see 45 (450)
Taxi operation, see 60 (600)
Rental or leasing of motor vehicles with driver, see 60 (600)
Rental of ships and boats with crew, see 61 (610)
Charter flights, see 62 (620)
Financial leasing, see 65.2(a) (65C)
Renting of books, journals, magazines, video tapes and records by libraries, see 92 (920)
Renting of linens, work uniforms and related items by laundries, see 93 (930)




1 nec = not elsewhere classified.




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72      Computer and related activities (720)

Hardware consultancy


Software consultancy and supply
Development, production, supply and documentation of made-to-order software based on orders from specific users and
of ready-made (non-customised) software; software consultancy; development and programming of internet presenta-
tion.


Data processing
Processing of data employing either the customer’s or a proprietary program, processing and tabulation of data, also for
accounting purposes, as well as management and operation on a continuing basis of data-processing facilities belonging
to others; microfilming.


Database activities
Database development, data storage, provision of data in a certain order or sequence, sorted on demand.


Maintenance and repair of office, accounting and computing machinery


Other computer related activities
This includes data transfer.


Reproduction of non-customised software, see 22 (220)
Hardware consultancy by computer producing units, see 30 (300)
Hardware consultancy by computer selling units, see 51 (510) or 52 (520)


73      Research and development (730)

Basic and applied research and experimental development. This division includes all entities for research and development
irrespective of their funding and the authorities responsible for them. It also includes research institutions closely related
to the industry as well as Max-Planck-Gesellschaft, Fraunhofer Gesellschaft, “blue list” (Blaue Liste) institutions and re-
search institutions owned by the Federal Government or by a Land government, etc.


Research and experimental development on natural sciences and engineering
Research and experimental development in mathematics, physics, astronomy, chemistry, life sciences, medical sciences,
earth sciences, agriculture, etc.


Research and experimental development on social sciences and humanities
Research and experimental development in the fields of economics, psychology, sociology, legal sciences, linguistics and
languages, ethnology, arts, etc.


Market research, see 74(a) (74A)




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74     Other business activities

(a)    Other business activities (excluding holding companies) (74A)


Legal, taxation and business consultancy activities; auditing and accounting; market research and public
opinion polling (excluding holding companies)
Activities of legal practitioners’ offices, notaries public, notaries, patent agents, bailiffs, arbitrators, legal assistants, exam-
iners and referees; activities of auditing companies, certified accountants, tax consultants and tax agents; recording of
commercial transactions from businesses or others (except data processing services); market research and public opinion
polling, business and management consultancy activities.


Architectural and engineering activities and related technical consultancy
This includes activities of industrial designers; activities of construction surveyors including supervision of construction,
technical and industrial consultancy and land surveying activities including geological and prospecting activities, eg de-
signed to yield information on the location of petroleum, natural gas and mineral deposits, and weather forecasting activ-
ities, eg Deutscher Wetterdienst in Offenbach am Main (including its offices, meteorological stations, and observatories);
architect’s offices for landscape architecture.


Technical testing and analysis
Testing of calculations for building elements, certification of ships, aircraft, motor vehicles, pressurised containers, nuclear
plant, etc; periodic road-safety testing of motor vehicles; strength and failure testing, measuring of radioactivity and the
like; measuring related to cleanness of water or air including consultancy and operation of measuring networks and meas-
uring stations; testing activities in the field of food hygiene.


Advertising
Creation and realisation of advertising, distribution or delivery of advertising material, media representation; including aer-
ial advertising.


Labour recruitment and provision of personnel
Personnel search, selection referral and placement in connection with employment supplied to the potential employer or
to the prospective employee, including screening and testing of applicants and executive search and placement activities;
labour-contracting activities, ie supply to others, chiefly on a temporary basis, of personnel hired by and whose emolu-
ments are paid by, the agency.


Investigation and security activities
Investigation activities, activities of private investigators, surveillance, guard and other protective activities, including trans-
port of valuables, consultancy in the field of security.


Industrial cleaning
Interior cleaning of buildings of all types, window cleaning, chimney cleaning, cleaning of fireplaces, stoves, furnaces,
incinerators, boilers, ventilation ducts, etc; disinfecting and exterminating activities for buildings, trains, ships, etc; clean-
ing of trains, buses, planes, ships, tanks, etc.


Miscellaneous business activities nec 1
Photographic activities, including aerial photography; packaging activities; secretarial and translation activities, interpret-
ing, call centres; activities of exhibition, fair and store designers, including activities of fair, exhibition and congress organ-


1 nec = not elsewhere classified.




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isers, appraisal activities other than for real estate and insurance, auctioning; design related to textiles, jewellery, furniture
and the like; investigation activities, ie credit rating in connection with an individual’s or firm’s creditworthiness or business
practices; debt collection agencies (excluding factoring companies) and clearing houses, other asset counselling and ad-
ministration for enterprises and individuals, 1 including industrial foundations exclusively or predominantly managing the
assets of industrial enterprises; administration of a bankrupt’s estate, licensing and exploitation of licenses, exploitation of
patents; business brokerage activities, ie arranging for the purchase and sale of small and medium-sized businesses, in-
cluding professional practices, administration of the estate; personal theatrical or artistic agents; activities of members of
supervisory boards. The Federal Office for Special Duties associated with Unification (Bundesanstalt für vereinigungsbe-
dingte Sonderaufgaben (BVS)) is also to be included in this division.


Activities of farm labour contractors, see 01 (010)
Pest control in connection with agriculture, see 01 (010)
Service activities incidental to oil and gas extraction, excluding surveying, see 11 (110)
Printing of advertising material, see 22 (220)
Design and construction of pressure pipe systems, see 28 (280)
Test drilling and boring, see 45 (450)
Installation of alarm systems, see 45 (450)
Steam cleaning, sand blasting and similar activities for building exteriors, cleaning of new buildings after construction,
      see 45 (450)
Factoring companies, see 65.2(b) (65D)
Credit card activities, see 65.2(b) (65D)
Investigation in connection with insurance, see 67 (670)
Appraising real estate, see 70(b) (70B)
Activities of estate agents, see 70(b) (70B)
Data-processing and tabulation activities even for accounting purposes, see 72 (720)
Database activities, see 72 (720)
Microfilming, see 72 (720)
Research and experimental development, see 73 (730)
Law court activities, see 75(a) (75A)
Activities of designers for theatre and film settings, see 92 (920)
Processing motion-picture film related to the motion-picture and television industries, motion picture, television and other
      theatrical casting activities, see 92 (920)
Production of commercial messages for radio, television and film, see 92 (920)
Activities of press photographers, see 92 (920)
Training of dogs for security reasons, see 93 (930)
Operation of coin-operated photo machines, see 93 (930)
Carpet and rug shampooing, drapery and curtain cleaning, see 93 (930)



(b)     Management activities of holding companies (except investment companies) (74B)


Enterprises, the main activity of which consists in the administration of shares in the capital of one or more enterprises
(whose main field of activity may lie in the producing or other economic sectors) and in the exercise of rights related there-
to, including risk capital investment companies pursuant to the Act concerning Risk Capital Investment Companies
(Gesetz über Unternehmensbeteiligungsgesellschaften); corporate partnerships, ie public limited companies and private
limited companies which act as the general partner and mostly also as the manager of a limited partnership in which a
public limited company is the general partner (AG & Co. KG) or a limited partnership in which a private limited company is


1 Self-employed persons whose income is derived primarily from assets are also to be recorded here.




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the general partner (GmbH & Co. KG); administration and management of enterprises and firms, including operating
companies producing without staff of their own. The category of holding companies also includes BMGB Beteiligungs-
Management-Gesellschaft Berlin mbH, in Berlin.


Closed-end property unit trusts or corresponding funds if the funds’ assets consist mainly of housing objects, see 70(a)
      (70A)
Closed-end property unit trusts or corresponding funds if the funds’ assets consist mainly of items for industrial use, see
      70(b) (70B)




L       Public administration and defence; compulsory social security

75      Public administration and defence; compulsory social security 1

(a)     Public administration and defence (75A)


Administration of the state and the economic and social policy of the community
Executive and legislative administration of central, regional and local bodies, administration and supervision of fiscal af-
fairs, including customs operation, budget implementation, and management of public funds and public debt, adminis-
tration and operation of overall economic and social planning and statistical and sociological services at the various levels
of government; regulation of the activities of agencies that provide health care (eg public health departments), sports
facilities, education, cultural services and other social services (eg social assistance, war victims’ pensions and related
benefits and equalisation of burdens), excluding social security; regulation of and contribution to more efficient operation
of business of different economic sectors, such as agriculture, land use, energy and mining resources, infrastructure, trans-
port, communication, hotels and tourism; administration of general labour affairs, implementation of regional develop-
ment policy; general personnel and other general service activities, centralised supply and purchasing services, mainten-
ance and storage of government records and archives.


Provision of services to the community as a whole
Administration and operation of the Ministry of Foreign Affairs and diplomatic and consular missions stationed abroad or
at offices of international organisations; administration, operation and support for information and cultural services in-
tended for distribution beyond national boundaries, aid to foreign countries, whether or not routed through international
organisations, provision of military aid to foreign countries, management of foreign trade, international financial and for-
eign technical affairs, international assistance, eg refugee or hunger relief programmes; administration, supervision and
operation of military defence affairs and land, sea, air and space defence forces such as combat forces of army, navy and
airforce, engineering, transport, communications, intelligence, material, personnel and other non-combat forces and
commands; administration, operation and support of civil defence forces; administration and operation of administrative
civil and criminal law courts, military tribunals and the judicial system, prison administration and provision of correctional
services; administration and operation of regular and auxiliary policy forces supported by public authorities and of port,
border, coastguards and other special police forces, including traffic regulation, alien registration, operation of police la-
boratories, etc, provision of supplies for domestic use in case of peacetime disasters; firefighting and fire prevention (regu-
lar and auxiliary fire brigades) including marine fireboat services.




1 Institutions and establishments belonging to central, state or local government and to the compulsory social security
system but operating and borrowing for their own account are to be treated as enterprises. They are to be classified ac-
cording to their economic activity, eg district hospitals or sanatoria operated by social security funds in division 85. For
further details of general government, with examples, see the General survey, Domestic sectors, Part III, pages 388-398 of
the German publication.




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Forestry fire-protection services, see 02 (020)
Fire-fighting and fire-prevention services at airports, see 63 (630)
Advice and representation in civil, criminal and other cases, see 74(a) (74A)
Services concerning the protection of persons and property, see 74(a) (74A)
Compulsory social security, see 75(b) (75B)
Education, see 80 (800)
Educational activities of military schools, colleges and academies, see 80 (800)
Activities of prison schools, see 80 (800)
Human health related activities, see 85 (850)
Activities of military and prison hospitals, see 85 (850)
Sewage and refuse disposal and sanitation, see 90 (900)
Sporting activities (except non-profit institutions), see 92 (920)
Activities of libraries, public archives, museums and other cultural institutions, see 92 (920)
Other recreational activities, see 92 (920)



(b) Compulsory social security activities (75B)


Administration of compulsory social security, sickness, work-accident and unemployment insurance and retirement pen-
sions.


Statutory pension insurance scheme (except miners’ pension insurance fund and agricultural old-age pension
funds)


Miners’ pension insurance fund


Agricultural old-age pension funds


Statutory health insurance system (except Miners’ Federal Statutory Health Insurance, but including statutory
long-term care insurance scheme)


Miners’ Federal Statutory Health Insurance


Statutory accident insurance scheme


Employment promotion


Other social security funds and employment promotion


Non-compulsory social security, private pension funds and burial funds, supplementary pension funds for government em-
    ployees, see 66 (660)
Provision of welfare services and social work, see 85 (850)




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M      Education 1

80     Education 1 (800)

Public as well as private education at any level or for any profession, oral or written as well as by radio and television,
including educational activities of military schools, colleges and academies; adult education, literacy programmes, etc;
special education for physically or mentally handicapped pupils; education activities of public institutions and non-profit
organisations.


Primary education
This includes welfare activities for children but not child day-care activities.


Secondary education
General and technical and vocational secondary education.


Higher education
Universities, art colleges, general and administration colleges.


Adult and other education
Driving schools, tuition for flying certificates, and ships’ licences other than for commercial certificates and permits; adult
education, ie education for people who are not in the regular school and university system. Instruction may be given in
day or evening classes in schools or in special institutions providing for adults, instruction by correspondence; trainee ac-
commodation connected with flying, boating, driving and sailing schools and the like and accommodution for general,
political and professional trainees; self-employed teachers giving singing and piano lessons, instruction in bookkeeping,
typing, PC training, sewing, needlework, cooking and language training, etc; furthermore self-employed scientists whose
main activity consists in teaching the subjects mentioned.


Activities of flying schools for commercial airline pilots, see 63 (630)
Child day-care activities (cr›ches), see 85 (850)
Activities of dance schools, instruction in sport and games, eg bridge or golf, see 92 (920)




N      Health and social work 2

85     Health and social work 1 (850)

Human health activities
General and specialised hospitals, university teaching hospitals, dental clinics, military-base and prison hospitals, preven-
toria and rehabilitation centres; medical practice activities, including group practices, hospital out-patient clinics, including
private consultants’ activities in hospitals as well as activities carried out in clinics such as those attached to firms, schools,
homes for the aged, labour organisations and fraternal organisations, and dental practice activities as well as dental tech-



1 Excluding non-profit institutions. However, the institutions and establishments belonging to them but operating and
borrowing in their own name are to be treated as enterprises; they are to be classified according to their economic activ-
ity.
2 Excluding non-profit organisations. However, the institutions and establishments belonging to them but operating and
borrowing for their own account are to be treated as enterprises; they are to be classified according to their economic
activity.




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nicians; activities performed by paramedical practitioners legally recognised to treat patients; activities of nurses, mid-
wives, physiotherapists, psychotherapists, and others in the field of optometry, hydrotherapy, medical massage, occupa-
tional therapy, speech therapy, chiropody, homeopathy, chiropractice, acupuncture, etc; activities of medical laboratories,
of blood banks, sperm banks, transplant organ banks as well as ambulance and rescue services; also human health activ-
ities of public institutions and non-profit institutions.



Veterinary activities
Animal health care (for farm animals and pet animals) carried out by qualified veterinarians in veterinary hospitals as well
as when visiting farms, kennels or homes, in own consulting or surgery rooms; animal ambulance activities and meat
inspection.


Social work activities
Social work activities with accommodation, including activities of children’s boarding homes and hostels, residential nur-
series, homes for the aged, homes for the physically or mentally handicapped, rehabilitation homes for people addicted
to drugs and alcohol, orphanages, homes for the homeless, etc; day facilities, child day-care activities (cr›ches), youth
centres, “open-door“ centres, counselling services for children, adolescents and families; social, counselling, welfare, refu-
gee, referral and similar activities, the services of which are delivered to individuals and families in their homes or else-
where and carried out by government offices or by private organisations, including vocational rehabilitation for handi-
capped and unemployed persons provided that the education component is limited; social services delivered to persons in
their homes or elsewhere; independent welfare organisations and assistance for young people; benefit funds; also public
institutions and non-profit institutions operating in the field of social services.


Animal boarding activities without health care, see 01 (010)
Production of artificial teeth, denture and prosthetic appliances by dental technicians who do not fit them, see 33 (330)
School boarding houses and residences for trainees, students and professionals, see 55 (55D)
Testing activities in the field of food hygiene, see 74(a) (74A)
Health activities for military personnel in the field, see 75(a) (75A)
Activities typically included in compulsory social security schemes, see 75(b) (75B)
Day-care activities for children and adolescents, see 80 (800)




O      Other community, social and personal service activities

90     Sewage and refuse disposal, sanitation and similar activities (900)

Collection of garbage, trash, rubbish and waste, waste transportation, including removal of building debris, waste dis-
posal by incineration, waste reduction, dumping of refuse on land or in water, treatment and destruction of toxic waste,
including the cleaning of polluted soil and recultivating of damaged areas, removal and disposal of ammunition on sites
unbuilt or not meant for building; sewage removal, whether via drains, sewers or by other means, of human waste prod-
ucts and their treatment and disposal, disposal of sewage by dilution, screening and filtering, sedimentation, chemical
precipitation, activated sludge treatment and other processes, emptying and cleaning of cesspools and septic tanks, ser-
vicing of chemical toilets; collection of refuse in litter-bins in public places, outdoor sweeping and watering of streets,
paths, car parks, etc, snow and ice cleaning on highways, airport runways, including spreading of salt or sand, etc.


Pest control in connection with agriculture, see 01 (010)
Treatment of nuclear waste, see 23 (230)
Recycling of refuse or waste, see 37 (370)




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Collection, purification and distribution of water, see 41 (410)
Construction and repair of sewage systems, see 45 (450)
Removal and disposal of ammunition from building sites, see 45 (450)
Disinfecting and exterminating activities in buildings, see 74(a) (74A)



91     Activities of membership organisations nec 1 , 2 (910)

Activities of business organisations, including guilds and professional associations; activities of commercial associations
under public law, including chambers of industry and commerce, chambers of trade, district craftsmen’s associations,
guilds and chambers of agriculture; activities of employers’ associations, eg collective bargaining association of the Ger-
man federal states (Tarifgemeinschaft deutscher Länder) and federations of local employers’ associations; activities of pro-
fessional associations, eg Association of Medical Practitioners in Germany (Verband der ¾rzte Deutschlands (Hartmann-
bund)); activities of professional associations under public law, eg medical boards, pharmacists’ associations, as well as
associations of panel doctors or dentists; other organisations operating or supporting institutions that render advice to or
promote enterprises in general or enterprises in a particular line of business or trade; including rationalisation board of the
German economy (Rationalisierungskuratorium der Deutschen Wirtschaft), rationalisation association of the coal mining
industry (Rationalisierungsverband des Steinkohlenbergbaus) and the holiday and wage compensation scheme of the con-
struction industry (Urlaubs- und Lohnausgleichskasse der Bauwirtschaft).


Associations of credit institutions and insurance enterprises, see 67 (670)
Education provided by such organisations, see 80 (800)


92     Recreational, cultural and sporting activities 3 (920)

Motion picture and video activities
This includes production of theatrical and non-theatrical motion pictures whether on film or on video tape for direct pro-
jection in theatres or for broadcasting on television, production of motion pictures for promotion, education and training,
supporting activities such as dubbing, etc; distribution of motion pictures and video tapes to other industries but not to
the general public, buying and selling of motion picture and video distribution rights; motion picture projection, including
in the open air; activities of film clubs.


Radio and television activities
Production and broadcasting of radio and television programmes by private and public radio and television corporations.


Other entertainment activities
Artistic and literary creation and interpretation and production of live theatrical presentations, dance productions, presen-
tations of orchestras, bands, choirs, etc; activities of individual artists, authors and craftsmen restoring works of art, etc;
activities of designers for theatre and film settings, stage-set builders, choreographers, conductors, directors, etc; oper-
ation of arts facilities, including theatre and concert promoters, operation of concert and theatre halls and other arts facil-
ities, operation of ticket agencies, activities of sound-recording studios; fair and amusement park activities and operation
of preserved railways; activities of dancing schools and dance instructors, circus production, puppet shows, activities of
shooting galleries, etc.




1 nec = not elsewhere classified.
2 Excluding non-profit institutions not operating for enterprises.
3 Excluding non-profit institutions. However, their institutions and establishments belonging to them but operating and
borrowing for their own account are to be treated as enterprises; they are to be classified according to their economic
activity.




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News agency activities
News-syndicates and news-agency activities furnishing news, pictures and features to the media, activities of journalists
and press photographers.


Library, archives, museums and other cultural activities
Activities of libraries of all kinds, reading, listening and viewing rooms, public archives; operation of museums of all kinds,
including open-air museums, preservation or reconstruction of historical sites and buildings; botanical and zoological gar-
dens, nature reserves activities, operation of nature reserves, including wildlife preservation, etc; lending and storage of
books, newspapers, periodicals, films, video tapes and records by libraries.


Sporting activities
Operation of facilities for outdoor or indoor sports events; organisation and operation of outdoor or indoor sports events
for professionals or amateurs by organisations with or without own facilities; activities of professional teams and racing
stables, activities of individual own-account sportsmen and athletes, judges, timekeepers, instructors, teachers, coaches,
etc; activities of sport and game schools and riding academies, activities of marinas, hunting for sport or recreation.


Other recreational activities
Gambling and betting activities, including amusement halls and operation of gambling machines, casinos, gambling
clubs; parks and green areas, activities of recreation parks and beaches, including renting of facilities such as lockers,
chairs, etc; renting of pedal boats, operating of recreational riding stables; motion picture, television and other theatrical
casting activities, etc.


Film duplicating as well as audio and video tape reproduction from master copies, see 22 (220)
Restoring of furniture, see 36 (360)
Restoring of buildings, see 45 (450)
Retail trade of tapes, see 52 (520)
Radio and television transmission via cable networks, relay or satellite, see 64 (640)
Renting of tapes to the general public, see 71 (710)
Rental of sporting equipment, see 71 (710)
Database activities, see 72 (720)
Agency activities, see 74(a) (74A)
Film processing other than for the motion picture industry, see 74(a) (74A)
Training of dogs for security reasons, see 93 (930)
Training of pet animals, see 93 (930)
Tuition for ships’ licences, sailing schools and the like, see 80 (800)
Cleaning of polluted soil and recultivating of damaged areas, see 90 (900)


93     Other service activities (930)

Laundering and dry-cleaning, dyeing of wearing apparel, pressing, carpet and rug shampooing and drapery and curtain
cleaning, renting of linens, work uniforms, and related items by laundries, and repair and minor alteration of garments or
other textile articles when done in connection with cleaning; operation of coin-operated photo machines; hairdressing
and other beauty treatment; funeral and related activities including providing cremation services; baths, sauna and steam
baths, solariums and the like, reducing salons, massage salons (except medical masseurs), fitness centres; furthermore
astrological and spiritualists’ activities, dating services and services of marriage bureaux, genealogical organisations, shoe
shiners, porters, valet car parkers, etc; activities of members of the Federal Parliament or of the Land Parliaments; animal
boarding institutions, dog parlours; training of dogs for security reasons, training of pet animals.




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Manufacture of wigs, see 36 (360)
Repair and alteration of clothing, etc, as an independent activity, see 52 (520)
Renting of clothing other than work uniforms, even if cleaning of these goods is an integral part of the activity,
     see 71 (710)
Medical massage and chiropody, see 85 (850)




P      Activities of households 1

In its classification of economic activities, the Federal Statistical Office records under the category “Households” only
those services of private households with or without employed persons which are not rendered to third parties. In the
banking statistics, however, private individuals can be distinguished only according to their function as account holders:


(a) Self-employed persons (including sole proprietorships) (...) 2


(b) Employees (95A)


(c) Other persons (95B)



96     Non-profit institutions (except business organisations) 3 (960)

For further details of non-profit institutions, see the General survey, Domestic sectors, Part III, pages 388-398 of the Ger-
man publication. This division comprises only institutions which do not engage in economic activity. However, independ-
ent establishments and institutions of non-profit institutions, eg hospitals or children’s and nursing homes run by
churches, are to be classified according to the economic branch to which their activities correspond. Institutions which act
on behalf of enterprises and/or whose funds are derived from enterprises (business associations and industrial founda-
tions) are to be assigned to the corresponding economic branch as if they were enterprises.




1 In the borrowers statistics, self-employed persons and sole proprietorships are recorded according to their field of eco-
nomic activity. They are therefore to be marked with the code number of the corresponding branch of economic activity.
To be able to provide the ECB with data broken down by sector, self-employed persons and sole proprietorships need to
be given an additional code.
2 In the borrowers statistics, self-employed persons and sole proprietorships are classified in the sectors of economic activ-
ity in which they operate. They are therefore to be indicated by the code of the sector of economic activity concerned. In
order to supply the ECB with data broken down by sector, self-employed persons and sole proprietorships need to be
given an additional code.
3 This item was introduced – in divergence from the classification of economic activities used by the Federal Statistical
Office (WZ 2003) – for the purposes of the banking statistics. As WZ 2003 classification has no sector “Non-profit institu-
tions”, no capital letter is appended to the numerical code used to designate this section. In WZ 2003 these organisations
are classified according to similar activities of enterprises or public authorities.




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Special Statistical              1 Banking statistics guidelines and custom-
                                      er classification, July 2003 1, 2
Publications*
                                 2 Bankenstatistik Kundensystematik Fir-
                                      menverzeichnisse, June 2003 3, 4

                                 3 Aufbau der bankstatistischen Tabellen,
                                      January 2000 4

                                 4 Financial accounts for Germany 1991 to
                                      2002, September 2003 5

                                 5 Annual accounts of west German enter-
                                      prises 1971 to 1996, March 1999 6

                                 6 Ratios from the annual accounts of
                                      German enterprises between 1998 and
                                      2000, March 2003 5, 6

                                 7 Erläuterungen zu den Leistungspositio-
                                      nen      der   Zahlungsbilanz,        September
                                      2001 4

                                 8 Balance of payments statistics of the
                                      Federal Republic of Germany, 2nd edi-
                                      tion, February 1991 o

                                 9 Securities deposits, September 2003


                                * Except where otherwise indicated, these publications
                                are available in both English and German, and on the in-
                                ternet.
                                o Not available on the internet.

                                1 Only the sections “Monthly Balance Sheet Statistics”,
                                “External position” and “Customer Classification”
                                (“Overall survey on sectoral classification”, “Survey on
                                breakdown by industry or activity” and “Explanatory
                                notes on the system of customer classification by industry
                                or activity”) are available in English.
                                2 Current version only available on the internet at half-
                                yearly intervals.
                                3 Current version only available on the internet at quar-
                                terly intervals.
                                4 Available in German only.
                                5 Available on the internet only.
                                6 Only the headings and explanatory notes to the data
                                contained in the German originals are available in English.




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10 International capital links, June 2003 5, 6   12 Technologische Dienstleistungen in der
                                                      Zahlungsbilanz, May 2002 4
11 Balance of payments by region,
    August 2003                                  For footnotes, see page 164.




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