Financial Soundness Indicators (FSIs) and the IMF

On June 2, 2003, the IMF Executive Board discussed progress on the work program for FSIs




Compilation Guide on Financial Soundness Indicators
Draft
March 2003

The Final version of this Guide is now available at http://www.imf.org/external/np/sta/fsi/eng/2004/guide/index.htm

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Contents
5k pdf file List of abbreviations and acronyms
 
Chapter 1
30k pdf file
Introduction
Background
Some key aspects of the Guide
Structure of the Guide
Terminology
 
PART I: CONCEPTUAL FRAMEWORK
 
Chapter 2
30k pdf file
Overview of the Financial System
Introduction
What is a financial system?
Financial corporations
Nonfinancial corporations
  Households
  General government
  Nonprofit institutions serving households
  Public sector
  Financial markets
  Payment system
  Real estate markets
Chapter 3
48k pdf file
Accounting Principles for Financial Soundness Indicators
Introduction
Definition of flows and positions
Time of recognition of flows and positions
Valuation
Residence
Domestic and foreign currencies, unit of account, and exchange rate conversion
Maturity
Chapter 4
131k pdf file
Accounting Framework and Sectoral Financial Statements
Introduction
Accounting framework
Sectoral financial statements
Chapter 5
67k pdf file
Aggregation and Consolidation of Data
Introduction
Defining terms
The aggregate residence-based approach
The consolidated-based approach
Applying consolidated group reporting to the needs of FSI data
Specific issues arising from the consolidated approach
Compiling consolidated sector-level data
Text Annex: Detailed specification of sector-level adjustments required
 
PART II: SPECIFICATION OF FINANCIAL SOUNDNESS INDICATORS
 
Chapter 6
85k pdf file
Specification of Financial Soundness Indicators for Deposit-Takers
Introduction
Structural indicators
Financial Soundness Indicators
Chapter 7
25k pdf file
Specification of Financial Soundness Indicators for Other Sectors
Introduction
Calculation of Financial Soundness Indicators
Other financial corporations
Non financial corporations
Households
Chapter 8
56k pdf file
Financial Markets
Introduction
Interest rates
Security Markets
Text Annex: Structural indicators for financial markets
Chapter 9
30k pdf file
Real Estate Price Indices
Introduction
Measuring real estate prices
Structural indicators of real estate markets
Constructing real estate price indices
 
PART III: COMPILATION OF FINANCIAL SOUNDNESS INDICATORS
 
Chapter 10
31k pdf file
Compilation of FSI data: Strategic and Managerial Issues
Introduction
Strategic issues
Managerial issues
Chapter 11
113k pdf file
Compilation of FSI data: Practical Issues
Introduction
Basic data sources
Other data requirements
Availability of data
Breaks in series
 
PART IV: DISSEMINATION AND DATA ANALYSIS
 
Chapter 12
27k pdf file
Dissemination of FSI ratios and related data
Introduction
Dissemination practices
A framework for disseminating FSIs
Chapter 13
64k pdf file
Peer Group and Descriptive Statistics
Introduction
Peer group analysis
Descriptive statistics
 
Appendices
439k pdf file
I. Survey on the Use, Compilation, and Dissemination of Macroprudential Indicators
II. Summary of guidance for each Financial Soundness Indicator
III. Reconciliation between the Guide's methodology and national and commercial accounting
IV. Numerical examples
V. Glossary of terms for financial corporations
Bibliography
32k pdf file