The Reporting Instructions were issued by the Central Bank of Cyprus, to all MFIs licensed to operate in Cyprus. These were issued 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.
The aim of the Reporting Instructions are to prescribe the format and content of the Monthly Balance Sheet Return which MFIs are required to submit to the Central Bank of Cyprus.