Reporting institutions

Reporting institutions have been grouped into different categories. The categories describe the groups of reporting institutions that are subject to a similar obligation to supply data. Each category also represents a market operator that is as homogeneous as possible.

The categories describe the different forms of reporting institutions as follows:

  • Whole institution (e.g.deposit bank) including all branches (201)
  • Foreign branch of institution (203)
  • Institution excluding foreign branches (202), for example, its group or consolidation group (204/205)
  • Financial holding company of institution (236)

Each reporting institution is assigned a category identification code and an individual identifier code, or so called unit code. The codes are issued by Financial Supervisory Authority (FIN-FSA) at the commencement of reporting obligation.

Different categories of reporting institutions (pdf)