MNB Decree No. 32/2009 - Magyar Nemzeti Bank

Annex 2 to Article 3 (1) of MNB decree 32/2009 (XII.1.)
I. GENERAL PROVISIONS CONCERNING THE SUPPLY OF INFORMATION
With respect to the definitions used in the tables relating to the information to be supplied (hereinafter referred to
as „tables”) and in the instructions for their completion (hereinafter „completion instructions”), the provisions of
accounting and other regulations applicable to the data suppliers shall apply, unless otherwise provided in this
Decree.
Where, according to Annex 1 of this Decree, EEA branches are also required to disclose some specific
information, for the purpose of application of the completion instructions the type of financial institution referred
to therein shall also mean the EEA branch of the same type in respect of data supply.
The abbreviations used in this Annex shall apply to the tables and the completion instructions.
A. Sector definitions
1. Changes in sector definitions
Considering the sector definitions no change has happened in comparison with previous years.
2. Sectors
Data collection – unless otherwise specified by this Decree - is built around the following sectors:
Sector code Sector
Residents:
A) Non-financial corporations
B) Central Bank
C) Other monetary financial institutions
D) Other financial intermediaries
E) Financial auxiliaries
F) Insurance corporations and pension funds
G) Central government
H) Local governments
I) Social security funds
J) Households
K) Non-profit institutions serving households
Non-residents:
L) Rest of the world
In certain data supplies some sectors are consolidated or have further subsector breakdowns. The related
instructions are determined by point I.A.4 and I.H.6 of this Annex or by the completion instructions of the
affected data supplies.
3. Separation of residents and non-residents
Resident: All natural persons, legal entities and organisations with no legal entity having the centre of
predominant economic interest in the economic area of the Republic of Hungary. Accordingly, residents are:
1. any natural person who, irrespective of nationality, has been normally residing or intends to reside in the
territory of the Republic of Hungary for at least one year, excluding the non-Hungarian members and employees
of foreign diplomatic and consular representations operating in Hungary and their family members, as well as
persons staying in the country for education purposes or medical treatment;
2. Hungarian diplomatic missions and consular posts operating in foreign countries, their staff and employees of
Hungarian citizenship, and their family members, professional and contract soldiers of the Hungarian Armed
Forces when deployed abroad, furthermore, any natural person working in foreign service on behalf of the
Hungarian State;
3. any legal person, corporations, quasicorporations and and unincorporated institutional units (hereinafter
referred to as “ institutional unit” when there exists within the economic territory of the Republic of Hungary
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