Laws & Regulations

Reporting Guidelines

Chapter No. Title / Description Download
- Table of Contents PDF
- Preface PDF
1 Introduction
Purpose of the Guide
Value Addition
While Reporting, It Is Useful

PDF
2 Conceptual Framework
Sectoral Balance Sheets
Surveys of Financial Corporations
Sectorization of Economy
Classification of Assets / Liabilities
Residency Criteria
Principle of Accrual Accounting

PDF
3 Flows
Economic Transactions
Transaction Changes
Valuation Changes
Other Changes in Volume

PDF
4 Definitions / Terminologies
Description of Major Components of Assets & Liabilities
Assets
Monetary Gold
Holdings of SDRs
Currency (Cash in Hand)
Transferable Deposits
Investment in Securities Other Than Shares
Loans Extended
Shares and Other Equity (Assets)
Insurance Technical Reserves
Financial Derivatives
Others Accounts Receivable
Non-Financial Assets
Liabilities and Owners Equity
Currency in Circulation
Transferable Deposits
Other Deposits
Securities Other Than Shares (Liabilities)
Financial Derivatives
Other Accounts
Shares & Other Equity
Sectoral Definitions
Deposit Money Institutions
Foreign Controlled Corporations
Public Enterprises
Other Deposit Accepting Institutions
Other Financial Intermediaries
Financial Auxiliaries
NPIS (Market)
NPIS (Non-Market)
Employers
Own Account Workers
Employees
Recipient of Property & Transfer Incomes
Accumulated Depreciation
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A-I Annexure - I
Central Bank Survey
Basic Flow of Funds Account I
Basic Flow of Funds Account II
Detailed Flow Of Funds
PDF
A-II Annexure - II
Deposit Money Institutions
Other Deposit Accepting Insts-NBFCs
Non-Deposit Accepting Institutions-NBFCs
Exchange Companies
Insurance Corporations
General Government Institution
Non-Financial Public Sector Enterprise
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A-III Annexure - III PDFExcel