MNB Decree No. 32/2009 - Magyar Nemzeti Bank

MNB data collection identification number: F66
Completion instructions for the report
Country breakdown of the assets and liabilities of money market funds vis-à-vis nonresidents
I. General instructions
The definition of money market funds is provided in point I.A.4 of this Annex.
The scope of money market funds is revised by the MNB on a yearly basis, in November. Data
reporting shall cover those money market funds which were already operational on the last day of
the reference period, and also those which were included in the group of money market funds
during the November revision.
The table shall indicate the total sum of claims vis-à-vis non-residents (claims from deposits and
repo transactions, debt securities in the portfolio broken down by maturity, investment fund
shares of money market funds, and shares and other participations owned by the fund) and the
total stock of liabilities vis-à-vis non-residents deriving from loans taken and repo transactions
shown on the liability side of the balance sheet, detailed in two breakdowns: European Union
Member States and Rest of the world.
The table shall be compiled on the basis of the end-of-month general ledger statement, however,
all stocks must be adjusted by corrections and items carried forward relating to the value date as
they are revealed by the third business day of the month.
As regards the contents and assessment of the data – unless otherwise provided in these
completion instructions – the provisions of the Szmt., Hpt. and Tpt., as well as those of
Government Decree 215/2000 (XXI. 11.) on the Special provisions regarding the annual
reporting and bookkeeping obligations of investment funds shall apply.
The end-of-month stock of (currency or foreign exchange) assets and liabilities denominated in
foreign currency shall be reported in forint converted at the official FX rate published by the
MNB, prevailing on the last day of the month.
The assets and liabilities denominated in currencies which are not listed by the MNB, and similar
foreign exchange and foreign currency stocks shall be converted to forint based on the central
rate published by a Hungarian national daily newspaper under exchange rates for world
currencies, in effect on the last day of the month, or failing this, based on the average central rate
used by the money market fund during the last month.
Own assets in the table – e.g. receivables or securities (hereinafter assets) – shall be shown with
original maturity (as specified in the contract), not decreased by the value of assets transferred
under repurchase agreements. Deposits placed and receivables from repo transactions shall be
reported without accrued interest and depreciation.
Liabilities from loans taken and repo transactions shall be reported without the accrued interest
proportionate to the business year.
230