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MONETARY FINANCIAL INSTITUTIONS METHODOLOGICAL APPENDIX
In Section 1, the main items concerned are the following: "Loans to euro-area residents" (Table 1.1a - code TAM10100);
"Finance to other residents" (Table 1.3a - code TAM10300); "Loans to residents of Italy" (Table 1.9a – code TAM10900). In
Section 2, the main items interested by discontinuities are: "Loans to residents of Italy (Table 2.1a - code TSC20100);
Breakdowns of loans by maturity, sector and type in Tables 2.3 and 2.4 (codes TSC20300 and TSC20400).
Since June 2010, securities other than shares held by banks include the asset-backed securities bought back by the same bank
when the securitized loans have not been derecognized from the balance sheets. Previous rules implied that only a small part of
these securities were included in the banks' portfolios. This series is now available in Table 2.11m(code TSC21000). Also since
June 2010, securitization liabilities that are "Counterpart of loans and/or other assets" disposed of in a securitization but still
recognized on the statistical balance sheet are included, by convention, among deposits with agreed maturity over two years, as
specified in Regulation ECB/2008/32. This series is now available in Table 2.2 (code TSC20200). In the table 1.7a (code
TAM10700) the item "deposits with agreed maturity over two years" includes liabilities related to securitisations (approximately
36 billions of euros in June 2010) but excludes those related to bondsconnected with their own securitisationnot derecognised.
The overall impact on the total balance sheet of the methodological changes discussed above is approximately 146.9 billions
of euros. A summary table of the breaks in the time series in June 2010 is provided below.
Since December 2010, securities other than shares and deposits with agreed maturity over two years, and corresponding
series of detail, include the asset-backed securities bought back by the same bank when securitized assets are securities not
derecognized from the balance sheets.
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