Stock reports on external claims and liabilities

Residents – with the exception of monetary financial institutions (MFIs), investment stock corporations, investment companies for their special funds and individuals – are required to report their claims and liabilities vis-à-vis non-residents on a monthly basis if the sum of the claims or the sum of the liabilities amounts to more than €5 million or the equivalent value in another currency at the end of a given calendar month.

Furthermore, domestic enterprises whose claims or liabilities vis-à-vis non-residents amount to more than €500 million must report their claims and liabilities vis-à-vis non-residents arising from derivative financial instruments on a quarterly basis.

Reporting forms:

  • Z 5 - Claims and liabilities arising from financial operations with foreign banks
  • Z 5a sheet 1/1 - Claims and liabilities arising from financial operations with affiliated foreign non-banks
  • Z 5a sheet 1/2 - Claims and liabilities arising from financial operations with other foreign non-banks
  • Z 5a sheet 2/1 - Claims and liabilities vis-à-vis affiliated foreign non-banks arising from transactions in goods and services (export claims and import liabilities including advance payments made and received)
  • Z 5a sheet 2/2 - Claims and liabilities vis-à-vis other foreign non-banks arising from transactions in goods and services
  • Z 5b - Claims and liabilities vis-à-vis non-residents arising from derivative financial instruments