MNB Decree No. 32/2009 - Magyar Nemzeti Bank

12. All footnotes of the tables contain material information. It is essential to take them into
consideration with a view to complete the questionnaires properly, however, they will not offer
any solution in a number of questions that may arise.
13. The obligatory relations within and between the tables are contained in the technical
guidelines published on the official MNB website in accordance with point 5 of Annex 3 hereto.
II. Detailed instructions for the completion of the tables
1. Market participants
• Reporting dealer: data supplier designated by the MNB according to point I.1. The list of
reporting dealers is contained in the technical guidelines published on the official MNB
website in accordance with point 13 of Annex 3 hereto.
• Other financial institutions: all financial institutions, other than the reporting dealers, for
example the financial institution shown under sectors B), C), D), E), F) and L) specified
in point I.A of this Annex, such as credit institutions, central banks, funds, insurance
companies and pension funds.
• Other, non-financial corporations: mean all parties other than those covered in the above
two categories.
The exact definition of the resident and non-resident categories is provided in point I/A/3 of
this Annex.
2. Classification according to risk categories
For risk management purposes, derivative transactions are to be included in the one of the
following categories.
• Foreign exchange
• Single currency interest rate
• Shares (equity, stock index)
• Other goods (commodity)
• Credit
• Other
For practical purposes, a transaction may cover several risk categories. Where a transaction is a
simple combination of the above listed exposures, it shall be administered and reported
independently according to its components. If this is not possible, the transaction in question has
to be listed under one risk category only, and shall be classified based on the most dominating
risk category it covers.
This procedure shall be carried out along the following principles:
• Transactions for other goods (in respect of report D25): all derivatives containing any
exposure to commodities or to the related indices [the outcome of the deal – profit or
loss – depends on the price or price index of certain commodities (e.g. precious metal,
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