MNB Decree No. 32/2009 - Magyar Nemzeti Bank

MNB data collection identification number: H01, H09
Completion instructions for the report
Portfolio of receivables vis-a-vis non-financial corporations
I. General instructions
1. With respect to co-operative credit institutions (H09) and EEA branches (H01), the
group of data providers shall be reviewed annually on the basis of the supervisory
balance sheet as at 30 June. Co-operative credit institutions and EEA branches that
qualify for reporting obligations shall comply with reporting obligations from the year
following the size limit review.
The report shall be compiled using the Uniform Sector Classification System of Business
Activities published by the HCSO (Hungarian Central Statistical Office), as effective
from time to time. Data on non-financial companies engaged in financial activities as
their main activities under the Uniform Sector Classification System of Business
Activities are to be reported in line “17. Financial and insurance activities”.
II. Detailed instructions for the completion of the tables
1. Tables H01 through H04 must be consistent with the data in the supervisory balance
sheet, which shall pertain to the “Whole-economy sectors total” row. Mandatory
requirements as referred to in point 5 of Annex 3 of this Decree are listed in the
technical guidelines available on the official website of the MNB. Data of banks and
specialised credit institutions which have foreign branches must correspond to the data
in the supervisory balance sheet which includes also data of their foreign branches.
2. In Tables 01 to 03 and 05 loan portfolio data are to be reported at gross book value
(not corrected for devaluation and valuation difference). Table 04 includes total forint
and foreign exchange loan portfolios at net book value (corrected for devaluation and
valuation difference).
3. The classification of enterprises in rows 16-18 of Table 05 must be in accordance with
the provisions of Article 3 of Act XXXIV of 2004 on Small and medium-size enterprises
and the support of their development.
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