Guideline (EU) 2016/66 of the European Central Bank of 26 November 2015 amending Guideline ECB/2013/24 on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts (ECB/2015/40)

‘2 The “supplementary data” requirements shall cover transactions and stocks for the period from the last quarter of 2012 up to the reference quarter. Such supplementary data are to be reported on a best estimate basis. The supplementary data requirements specified in columns “H”, “H.1” and “H.2” of Tables 1, 2, 4 and 5 of Annex I (supplementary data referring to the government sector and its sub-sectors), and in column “B”, rows 3 and 13, of Tables 4 and 5 of Annex I (supplementary data referring to loans between non-financial corporations) are to be reported on a voluntary basis.’;

‘1 The “supplementary data” described in Article 2(2) shall be reported to the ECB within a period that shall not exceed 85 calendar days following the end of the reference quarter. The Executive Board may reduce this deadline to 82 days, if appropriate, taking into account the views of the STC. The Executive Board shall inform the Governing Council of its decision without undue delay. The ECB shall announce any change in the reporting period at least one year ahead of the implementation date.’;

1 This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2 The Eurosystem central banks shall comply with this Guideline from 1 January 2016.

This Guideline is addressed to all Eurosystem central banks.