The Reporting Instructions were issued by the Central Bank of Cyprus to all MFIs, licensed to operate in Cyprus, in accordance with the provisions of Regulation ECB/2021/2 of the European Central Bank issued on 22 January 2021, on the balance sheet of credit institutions and of the monetary financial institutions sector (recast). They also take into account the balance sheet requirements of Guideline ECB/2021/11 issued on 26 March, 2021, on balance sheet item statistics and interest rate statistics of monetary financial institutions, as well as supervisory and financial stability requirements.
These Reporting Instructions are closely connected with and build on the “Reporting Instructions on the Monthly Balance Sheet Return by Monetary Financial Institutions”. Their aim is to prescribe the format and content of the Monthly Flows Adjustments and the Securitisations and Other Loan Transfers Adjustments Data returns which MFIs are required to submit to the Central Bank of Cyprus.