LATVIA A. INSTITUTIONAL ENVIRONMENT

LATVIA A. INSTITUTIONAL ENVIRONMENT A.1 CoP1 Professional independence / PC1 Professional independence A.1.1 Legal basis Central Statistical Bureau of Latvia is responsible for compilation of annual financial accounts and quarterly financial accounts for General Government. Article 7 of the Statistics Law (2016) clarifies the competence of the Statistical Institution in producing official statistics: The statistical institution shall produce official statistics independently. Only the Bureau shall be entitled to give orders to statistical institution with regard to production of official statistics and to assess lawfulness of the activities of statistical institution in the field of production of official statistics. The statistical institution shall independently decide on the application of the most appropriate standard in the field of statistics. Latvijas Banka is responsible for compilation of quarterly financial accounts (except quarterly financial accounts for General Government). The Law on Latvijas Banka (Paragraph 1 of Article 39) stipulates that the Bank collects, stores and processes statistical data, and develops, compiles, analyses and distributes statistics to ensure the fulfilment of its tasks, including that of assisting the European Central Bank (ECB) in producing the statistics required for the execution of the tasks of the ESCB in accordance with the requirements of the legal acts of the EU, including those of the ECB. A.1.2 Statistics work programme At national level the work programme covering the area of financial accounts is set out and determined, in Regulations No 813 of the Cabinet of Ministers of 20 December 2016 Regulations on the Official Statistics Programme for 2017-2019 issued in compliance with Section 6 of the Statistics Law. The Regulations approve Official Statistics Programme for 2017-2019. The institutions responsible inform users of statistical information about the terms and ways of obtaining the statistical information under the Clause 1 of the Regulation. The Latvian version of these regulations is available in following address: https://likumi.lv/ta/id/287565-noteikumi-par-oficialas-statistikas-programmu-2017-2019-gadam. To provide information on the tasks of Latvijas Banka in the field of statistics, Latvijas Banka publishes two programmes, the annual statistical programme and the medium-term statistical work programme. https://www.bank.lv/en/about-us/tasks/tasks-statistics/statistical-programme

National financial accounts work programmes are principally guided, at European level, by the work programmes of both o Eurostat - ESTAT Annual Work Programme 2017, under Detailed Objective [04.1] Macroeconomic accounts, which outlines the objective Quarterly and annual National Accounts: Compliance monitoring and quality: Annual assessment of Member States' compliance with the transmission legal requirements, accompanied by regular checks of transmitted data and irregular country visits. ESTAT Annual Work Programme 2017 is available in following address: http://ec.europa.eu/eurostat/web/ess/-/the-european-statisticsannual-work-programme-20-1. o ECB From a quarterly perspective the work programme for quarterly financial accounts is determined by the Working Group on Financial Accounts (WG FA) operating under a mandate from the ECB Statistics Committee (STC). This programme is reviewed and updated annually. A.2 CoP2 Mandate for data collection / PC2 Mandate for data collection A.2.1 Allocation of responsibilities Sharing of responsibilities between Latvijas Banka and the Central Statistical Bureau of Latvia (CSB) in the field of financial account statistics based on mutual agreement. The quarterly financial accounts are compiled by Latvijas Banka (except quarterly financial accounts for General Government), while the Central Statistical Bureau of Latvia compiles the annual financial accounts and quarterly financial accounts for General Government. A.2.2 Legal basis The legal basis of the existence of the legal mandate for Central Statistical Bureau of Latvia is determined in Statistics Law (2016): Article 4 states that the Bureau shall implement functional subordination over other statistical institutions in the field of production of official statistics, providing methodological guidelines, overseeing that the production process of official statistics complies with the provisions of the respective legal acts, as well as by issuing orders that are required to produce official statistics; Article 7 clarifies the competence of the Statistical Institution in producing official statistics; Article 8, part 1 clarifies the functions and rights of the Bureau in coordination of the development of the Production System of Official Statistics;

Article 13 defines the right of the Bureau in gathering data from respondents, statistical units as well as from administrative data sources. The responsibility of Latvijas Banka, as part of the ESCB, is defined by the Council Regulation 2533/98 to collect statistical information necessary to fulfil the tasks of the ESCB, such as the requirement to have comprehensive and reliable quarterly financial accounts, as stated in the Guideline ECB/2013/24. A.3 CoP6 Impartiality and objectivity / PC6 Impartiality and objectivity A.3.1 Advance release calendar An annual release calendar is produced by the Central Statistical Bureau of Latvia Office which outlines the release schedule for all areas of statistical output. The release calendar is available in the following address: http://www.csb.gov.lv/en/dati/advance-release-calendar-34481.html. Currently annual financial accounts` data are not accessible online. They are developed in specific inner Documentation System of Surveys` and Calculations` of CSB. In the context of quarterly financial accounts Latvijas Banka produces a data publishing calendar. This is available at https://www.bank.lv/en/statistics/data-publishing-calendar A.3.2 Revision policy CSB does not observe CMFB harmonized revision policy in the compilation of annual financial accounts yet. CSB revision policy is available in the following address: http://www.csb.gov.lv/en/dokumenti/csbrevision-policy-34437.html The revision cycle has been developed on the basis of statistics production processes and taking into account their interaction. Revisions are coordinated in order to maintain the highest possible level of consistency between all statistical fields. These revisions are also needed to maintain time series. Regardless of the fact that normally statistical information is revised in accordance with a set revision cycle, in special cases certain deviations are accepted. Such deviations are clearly indicated when publishing the respective data. As for quarterly financial accounts of general government sector and annual financial accounts the same data sources are used then quarterly financial accounts of general government sector are revised nine months after the end of the reference year and all changes are incorporated also in annual financial accounts to reach the consistency of data.

According to European revision policy data revisions of quarterly financial accounts are planned on an annual basis: 1. Publication of the third quarter (in December) may include revised quarterly data for the quarterly financial accounts of the previous year. 2. Publication of the corresponding quarter data in years ending with "4" or "9" for quarterly financial account data (published in December) may include revised full data time series. Latvijas Banka revision policy is available in the following address: https://www.bank.lv/en/statistics/information-for-data-users/revision-policy Annual and quarterly financial accounts are aligned in December (T-2) after the reference year according to common revision policy agreed between CSB and Latvijas Banka. Revisions are analysed to understand the underlying reasons but revision analyses are not disseminated. B. STATISTICAL PROCESSES B.1 CoP7 Sound methodology / PC7 Sound methodology B.1.1 General remarks The Central Statistical Bureau of Latvia (CSB) is responsible for the methodology, compilation and dissemination of annual financial accounts and quarterly financial accounts of general government by sub-sectors. Quarterly financial accounts are compiled by Latvijas Banka (except quarterly financial accounts for General Government). Financial accounts are based on the data received from Latvijas Banka, CSB, the Treasury, Financial and Capital Market Commission, State Revenue Service, etc. According Articles 1(1) and 1(2) of REGULATION (EU) No 549/2013 of THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 21 May 2013 on the European system of national and regional accounts in the European Union, annual financial accounts is calculated according ESA`2010 principles. Quarterly financial accounts are compiled in accordance with the Guideline of the ECB of 25 July 2013 on the statistical reporting requirements of the ECB in the field of quarterly financial accounts (ECB/2013/24). B.1.2 Residency and territory Residency and territory principles are applied to financial accounts as recommended in ESA` 2010 and are used in all stages of the statistical production process.

B.1.3 Institutional unit definition Institutional unit is defined according to principles set in ESA`2010 the ability to compile a complete set of accounts, autonomy of decision-making, centre of economic interest, also qualitative criteria are taken into account. In the annual and quarterly financial accounts, institutional units are grouped by sector depending on the principal activity and function of the institutional unit. Each institutional unit belongs to only one sector. In Latvia the list of institutional units is maintained by the Central Statistical Bureau of Latvia. B.1.4 Sectorisation and sector delimitation The classification of institutional units is applied according to principles and recommendations defined in the ESA`2010. The detailed sectoral breakdown is the same for both annual and quarterly frequencies. NSI is responsible for the sectorisation and sector delimitation in Latvia. Deposit guarantee fund (DGF) is reclassified to the Government sector (S13) in 2017. Whereas Insurers' protection fund (ISF) is currently recorded in S126. B.1.5 Instrument identification Financial transactions and positions are classified into their appropriate financial instrument in accordance with the principles and recommendations of ESA 2010. B.1.6 Valuation, including derivation of transactions and other flows Market prices are the basis for the valuation of outstanding amounts. Nominal valuation as defined by ESA 2010 is used for currency and deposits, loans and other accounts receivable/payable. Own funds at book value approach is used for equity of unlisted enterprises and other equity. Transactions derivate as following: transactions = outstanding amount at the end of the reporting period-outstanding amount at the end of the previous period-exchange rate fluctuations-price changesother changes. Transactions are recorded as at the time of their creation, applying quadruple entry accounting principle (i.e. each transaction and change between institutional units has to be recorded four times twice for each institutional unit). B.1.7 Time of recording (accrual accounting) Financial accounts figures for the deposits, loans and securities are valued on an accrual basis. In some cases, the cash based recordings are converted into accrual based data. B.1.8 Coverage gaps

There are no relevant coverage gaps in annual and quarterly financial accounts. Some data sources have changed since compilation of financial accounts was started, for example, from 2011 onwards, compilation of securities is mainly based on securities holdings statistics for all sectors, whereas other sources have been used in order to compile the respective data for the years 2004 to 2011 according to ESA 2010. Some instruments are not recorded in earlier periods due to insufficient primary data. B.1.9 Non-consolidation/Consolidation at sectoral level - As required under the ESA 2010 Transmission programme (Tables 6 and 7) Annual financial accounts are consolidated and non-consolidated. The non-consolidated annual financial accounts of a sector cover all transactions, stocks, other changes and revaluation of the institutional units classified in the sector or sub-sectors, but in the consolidation process all transactions, stocks, other changes and revaluation between institutional units classified in the sector and sub-sector are eliminated. Consolidation methods applied in the annual financial accounts are fully consistent with the method described in the Manual on Sources and Methods for the compilation of Annual Financial Accounts. Quarterly financial accounts are non-consolidated. It means that all transactions arising between institutional units are recorded. CSB compiles annual financial accounts, which consist of 8 tables, covering non consolidated and consolidated data in accordance with the requirements of the ESA 2010 Transmission programme: T0610 - Financial accounts by sector (transactions), consolidated; T0611 - Other changes in volume accounts, consolidated; T0612 - Revaluation of financial instruments accounts, consolidated; T0620 - Financial accounts by sector (transactions), non-consolidated; T0621 - Other changes in volume accounts, non-consolidated; T0622 - Revaluation of financial instruments accounts, non-consolidated; T0710 - Balance sheets for financial assets and liabilities (stocks), consolidated; T0720 - Balance sheets for financial assets and liabilities (stocks), non-consolidated. B.1.10 Specific issues for instruments covered by private sector debt and credit flow (MIP indicators) The identification of inter-company loans, including those between units of the same enterprise in some cases could be seen from company`s annual balance sheets and are used for annual financial accounts compilation and for revised quarterly financial accounts. As regards regular quarterly financial accounts compilation quarterly survey is used for total amount of loans, than balancing with counterpart information and as a result inter-company loans are a residual item. B.1.11 Other major deviations not listed above

None. B.2 CoP8 Appropriate Statistical procedures / PC8 Appropriate Statistical procedures B.2.1 Data source map Please see Annex to CoP8: Data source map for financial accounts B.2.2 Description of procedures and methods (brief overall description, to clarify the data source map) Data sources for the compilation of quarterly financial accounts come from the Central Statistical Bureau of Latvia, the Financial and Capital Market Commission and Latvijas Banka. Main data sources of quarterly financial accounts: - Money and banking statistics, international investment position statistics, securities issues statistics and securities holding statistics; - Quarterly financial accounts for general government; - Accounting statements and reports for the remaining groups of market participants. Data controls are carried out once data have been received. All reports are checked automatically to verify their completeness, consistency and plausibility. Data collection, processing and dissemination of the quarterly financial accounts are fully integrated into the in-house built IT system. Data from several sources are automatically uploaded and controlled in the IT system. Data are recoded in uniform codes of different dimensions. Several plausibility checks are made in each step of data processing. If necessary, questions are raised with the other divisions within Latvijas Banka or other responsible institutions to determine whether large changes are correct. B.2.3 Estimation of missing data As there is no direct data source for households sector (S.14), for the production of data are used counterpart sector information. B.2.4 Balancing procedures (horizontal and vertical) Horizontal balancing of the annual financial accounts has been carried out using the smallest amount between sector / sector, sub sector / sector and sector / sub sector taking into account the sequence of sector / sub sector priority over each other.

Horizontal balancing of quarterly financial accounts data (grouped by instruments) is carried out on a sector-by-sector basis. The household sector data are residual. The balancing process envisages all kinds of controls to ensure that all sector data are mutually consistent. The vertical reconciliation between non-financial and financial account transactions is not done on quarterly basis, because Latvia does not compile quarterly non-financial accounts. B.2.5 Methods to align quarterly and annual data The institutional arrangements for the production of national financial accounts statistics in Latvia are as follows 1. Quarterly Financial Accounts (except quarterly financial accounts for General Government) Compiled and disseminated by Latvijas Banka. 2. Annual Financial Accounts Compiled and disseminated by the Central Statistical Bureau of Latvia. 3. Quarterly financial accounts for General Government - Compiled and disseminated by the Central Statistical Bureau of Latvia. As a result of these institutional arrangements both processing systems and production processes have evolved separately over time and have led to some alignment differences mostly due to different data sources used and balancing principles. For S.12 annual and quarterly financial accounts are fully aligned in December (T-2) after the reference year according to common revision policy agreed between CSB and Latvijas Banka. Differences still remain for S.13 and S.11 but both institutions are cooperating in reducing these differences. C. STATISTICAL OUTPUT C.1 Relevance At national level the financial accounts of the institutional sectors are published and disseminated in an integrated electronical publication together with the non-financial sector accounts. At international level annual financial accounts data is required by Eurostat to produce three of the headline MIP Scoreboard indicators which help in identifying macroeconomic imbalances for a given economy. The data supports the assessment of vulnerabilities and interconnectedness for financial stability purposes by the European Systemic Risk Board (ESRB).

The quarterly financial accounts are required under the MUFA Guideline to assist the ECB in the production of the Euro Area accounts and support the Euro system in its task to define and implement the single monetary policy. C.2.1 Accuracy and reliability C.2.1 Accuracy and reliability Data checking at different aggregation levels is carried out. Significant fluctuations are analysed to identify the underlying reasons. In the annual and quarterly financial accounts the net financial transactions (B.9F) and financial net worth (BF.90) for the Rest of the World (S.2) are consistent with the published BOP and net IIP. As for quarterly financial accounts of general government sector and annual financial accounts the same data sources are used then quarterly financial accounts of general government sector are revised nine months after the end of the reference year and all changes are incorporated also in annual financial accounts to reach the consistency of data. Main reasons for revisions are updated data sources and the availability of annual data. C.2.2 Internal consistency Consistent framework is used for compilation of annual and quarterly accounts. All financial instruments are built on a who-to-whom basis, so discrepancies between assets and liabilities are eliminated. Annual financial accounts are checked with the result of quarterly financial accounts which are compiled by Latvijas Banka as well as with the result of quarterly financial accounts of general government which are compiled by the CSB. At the beginning of the compilation process, primary data are checked and notably the stock / flow consistency. Across all dataset transmitted or published, financial accounts are internally consistent as the indicators (outstanding amounts, transaction flows, valuations and other volume changes) are reconciled, and the assets and the liabilities are balanced for each type of financial transaction. C.3.1 National requirements Publication of annual financial accounts` data usually occurs at t + 11 months after the latest reference year. Publication of quarterly data usually occurs at T+90 days after the latest reference quarter. C.3.2 International requirements

CSB releases data of annual financial accounts according time limits set in Article 1(2)(b) of REGULATION (EU) No 549/2013 of THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 21 May 2013 on the European system of national and regional accounts in the European Union, T + 9 months. Provisional annual financial accounts are compiled with a time lag of t + 9 months. Final annual financial accounts are compiled with a time lag of t + 36 months. The quarterly data requirements of the ECB are T+85 days (for compilation of euro area aggregates only) and T+97 days (national data, for publication by ECB from t+119). C.4 CoP14 Coherence and comparability / PC14 Consistency and comparability C.4.1 External consistency The annual and quarterly financial accounts are compiled using various data sources which are in line with the ESA 2010 methodology. In theory the net lending / net borrowing of the non - financial sector accounts (B.9) should be equal to the net lending / net borrowing of the financial accounts (B.9F), so verification with non - financial accounts is done as well, but large discrepancies are observed for S.11 and S.14 due to the use of different data sources for compilation of non financial and financial accounts, but efforts are made to reduce statistical discrepancy between financial and non-financial accounts. Vertical consistency is done for annual non financial and annual financial accounts before transmission of data to Eurostat. Financial and nonfinancial accounts are consistent only for the government sector as accounts for this particular sector are elaborated in an integrated manner. C.4.2 Time and back data consistency There are no significant breaks in the time-series of the financial accounts. There are no structural breaks from 2004 onwards due to changing methodologies. Annual back data are available from 1995, but quarterly back data are available starting from 2004Q1. From 2011 onwards, compilation of securities is mainly based on securities holdings statistics for all sectors, whereas other sources have been used in order to compile the respective data for the years 2004 to 2011 according to ESA 2010. C.4.3 Consistency across frequencies Consistency across quarterly and annual financial accounts` data are not fully ensured. As annual financial accounts are produced by CSB, but quarterly financial accounts (except quarterly financial accounts for General Government) are produced by Latvijas Banka some differences arise from using different data sources for some sectors and instruments and balancing priorities. Inconsistencies occur

in terms of vintages, as quarterly and annual are not always published at the same time. Also, the quarterly accounts are more limited (non-consolidated only). C.5 CoP15 Accessibility and clarity / PC15 Accessibility and clarity C.5.1 Data Currently annual financial accounts` data are not available at CSB website. Annual financial accounts data since 1995 are published in electronical statistical data collection National Accounts of Latvia. Every year the full National Accounts System is published for one year. All non-consolidated financial accounts tables (Financial account, Other changes in volume of assets accounts, Revaluation account, Opening balance sheet, Changes in balance sheet and Closing balance sheet) are published broken down by sectors (S.1, S.11, S.12, S.13, S.14, S.15 and S.2) and financial instruments (F.1, F.11, F.12, F.2, F.21, F.22, F.29, F.3, F.4, F.5, F.6, F.7 and F.8). The newest publication - National accounts of Latvia in 2014 - was released on 14 November, 2016. The statistical data collection contains balanced system of National Accounts of Latvia 2014, as well as a more detailed description of the basic features of the system of National Accounts. This publication is available in the following address: http://www.csb.gov.lv/sites/default/files/publikacijas/2016/nr_8_latvijas_nacionalie_konti_2 014_gada_16_00_lv-en.pdf. Quarterly financial accounts data (non - consolidated) are available in the statistical database on the website of Latvijas Banka at https://statdb.bank.lv/lb/data.aspx?id=193. The national financial accounts data are also available through the website of different international institutions: 1) ECB: http://sdw.ecb.europa.eu/reports.do?node=1000002779 2) Eurostat: http://ec.europa.eu/eurostat/data/database 3) OECD: http://stats.oecd.org/index.aspx?datasetcode=fin_ind_fbs# C.5.2 Metadata Currently metadata for annual financial accounts are not accessible online. They are developed in specific inner Documentation System of Surveys` and Calculations` of CSB. In near future CSB plans to provide metadata for financial accounts available online. C.5.3 Contact 1) Quarterly financial accounts Jūlija Ločmele, Latvijas Banka, e-mail: julija.locmele@bank.lv 2) Annual financial accounts Liene Rimonte, CSB, liene.rimonte@csb.gov.lv

Annex to CoP8: Data source map for financial accounts Map of main data sources Country: Latvia Name of institution: Central Statistical Bureau of Latvia / Latvijas Banka (different data sources for the quarterly financial accounts are marked in blue) Year: 2016 Assets S11 - S12K - S124 - S12O - S128 - S129 - S13 - S14 - HH S15 - S2 - Row NFCs MFIs IFs OFIs IC PF Gov NPISH F11 Monetary gold MFI BoP F12 SDRs MFI BoP F21 Currency NFC MFI IF OFISD IC PFSD QFAGG MFI * 0 0 F22 Deposits, transferable MFI MFI MFI MFI MFI MFI MFI MFI * MFI MFI F29 Deposits, other MFI MFI MFI MFI MFI MFI MFI MFI * MFI MFI F3 Debt securities NFC / SHS SHS OFISD / IC PFSD/ QFAGG SHS SHS SHS SHS / SHS SHS SHS F4 Loans NFC MFI IF OFISD IC PFSD QFAGG NFC * NPISH BoP F511 Listed shares MFI / SHS SHS SHS IC PFSD/ QFAGG MFI / NPISH / SHS NFC / SHS / SHS SHS SHS SHS F512 Unlisted shares NFC MFI IF OFISD IC PFSD QFAGG NPISH BoP NFC *

F519 Other equity NFC MFI IF OFISD IC PFSD QFAGG NFC* NPISH BoP F52 Investment fund shares / units SHS SHS SHS SHS IC PFSD/ SHS QFAGG / SHS IF / SHS NPISH / SHS SHS F61 Non life insurance ICSD/ IC ICSD/ IC ICSD/ IC IC ICSD/ IC QFAGG ICSD/ IC ICSD/ IC ICSD*/ IC technical reserves F62 Life insurance and ICSD*/ ICSD/ IC annuities IC F63 Pension entitlements 0 0 0 0 0 0 PFSD 0 0 F65 F66 Standardized guarantees NFC MFI 0 0 0 0 QFAGG 0 0 0 F7 Financial derivatives MFI* MFI IF OFISD IC PFSD QFAGG 0 0 BoP / BoP F81 Trade credits and NFC MFI IF OFISD IC PFSD QFAGG NFC* NPISH BoP advances F89 Other accounts excluding F81 NFC MFI IF OFISD IC PFSD QFAGG NFC* NPISH BoP Liabilities S11 - S12K - S124 - S12O - S128 - S129 - S13 - S14 - HH S15 - S2 - Row NFCs MFIs IFs OFIs IC PF Gov NPISH F11 Monetary gold MFI 0 F12 SDRs MFI QFAGG BoP F21 Currency MFI 0 BoP F22 Deposits, transferable 0 MFI QFAGG BoP F29 Deposits, other 0 MFI QFAGG BoP

F3 Debt securities NFC / SEC 0 OFISD / 0 0 QFAGG 0 0 SEC SEC SEC / SEC F4 Loans NFC MFI IF OFISD IC PFSD QFAGG MFI * NPISH BoP F511 Listed shares NFC / SEC 0 SEC 0 0 0 0 0 SEC MFI / SEC F512 Unlisted shares NFC MFI IF OFISD IC PFSD QFAGG NFC* NPISH BoP F519 Other equity NFC MFI IF OFISD IC PFSD QFAGG NFC* NPISH BoP F52 Investment fund shares / MFI IF BoP units F61 Non life insurance IC 0 technical reserves F62 Life insurance and IC 0 annuities F63 Pension entitlements PFSD 0 F65 F66 Standardized guarantees IC QFAGG F7 Financial derivatives NFC MFI IF OFISD IC PFSD QFAGG 0 0 BoP / BoP F81 Trade credits and NFC MFI IF OFISD IC PFSD QFAGG NFC * NPISH BoP advances F89 Other accounts excluding F81 NFC MFI IF OFISD IC PFSD QFAGG NFC * NPISH BoP

Key for data sources and calculation / estimations: NFC Non financial corporation balance sheets 1 (annual/quarterly survey - CSB) MFI MFI balance sheet statistics ( Latvijas Banka) IF investment fund statistics ( Latvijas Banka) OFISD other financial institution survey 2 (CSB, Financial and Capital Market Commission (FCMC)) IC - insurance corporations statistics (Latvijas Banka) PFSD pension fund survey (FCMC) QFAGG quarterly financial accounts for general government (CSB) BoP balance of payments and international investment position ( Latvijas Banka) SEC securities issues statistics ( Latvijas Banka) SHS - securities holdings statistics ( Latvijas Banka) NPISH - NPISH balance sheet statistics (State Revenue Service) * - Residual sector 0 known to be zero 1 NFC quarterly survey. Non financial corporation balance sheets including all necessary instrument and counterpart sector breakdown. The group of economically active enterprises for the year t-1 is used as a group of economically active enterprises for the year t. Gross-up economically active enterprises (~9% of total population 6 of 68 thsd enterprises), which exceed none of the thresholds, are not surveyed, but data are added (grossed-up) to calculations. Data imputations is used in case when no data received while the enterprise is economically active. 2 Other financial institution survey quarterly (T+70) survey for OFI (S125+S126+S127), financial corporation balance sheets including all necessary instrument and counterpart sector breakdown for all "other financial institutions" according to the sectorisation and NACE classification, except those institutions which are included in the surveys of Financial and Capital Market Commission. Data imputations is used in case when no data received while the enterprise is economically active.