3 ) the reclassification of assets and liabilities

ANNEX I COMPOSITION OF THE LIABILITY BASE A. The liability base shall include , with the exclusion of any other item 1 .

Passive smokers are the victims of active smokers.

No harm touched them and they followed the good Pleasure of Allah.

They pursued what pleases God.

Remaining liabilities Remaining liabilities

10 Intra Eurosystem liabilities 10.1 Liabilities equivalent to the transfer of foreign reserves 10.2 Liabilities related to promissory notes backing the issuance of ECB debt certificates 10.3 Net liabilities related to the allocation of euro banknotes within the Eurosystem ( ) 10.4 Other liabilities within the Eurosystem ( net ) ( )

Liabilities to other euro area residents denominated in euro other liabilities

Liabilities to other euro area residents denominated in euro other liabilities Domestic

Statistics on central government deposit liabilities .

11 INTRA EUROSYSTEM LIABILITIES These represent the liabilities to euro area NCBs that arose from the transfer of foreign reserve assets to the ECB .

Intra Eurosystem liabilities net liabilities related to allocation of euro banknotes within the Eurosystem 11 Items in course of settlement Remaining liabilities

Liabilities to other euro area residents denominated in euro other liabilities 12 Other liabilities

Liabilities to other euro area residents denominated in euro other liabilities 12 Other liabilities Domestic

Liabilities to other euro area residents denominated in euro other liabilities Other participating Member States Other liabilities Other participating Member States

Deposits , balances and other liabilities Liabilities arising from the credit facility under ERM II

Liabilities to non euro area residents denominated in foreign currency deposits , balances and other liabilities Liabilities to non euro area residents denominated in foreign currency liabilities arising from the credit facility under ERM II Other liabilities

With regard to the national balance of payments ( b.o.p. ) and the international investment position ( i.i.p. ) , the statistics are compiled by the NCBs in accordance with the concepts and definitions laid down in the fifth edition of the IMF Balance of Payments Manual ( BPM5 ) and following methodological standards set out by the ECB and Eurostat .

Liabilities to euro area residents denominated in foreign currency 12 Other liabilities

Liabilities to euro area residents denominated in foreign currency Domestic

Liabilities related to promissory notes backing the issuance of ECB debt certificates ( ) Net liabilities related to allocation of euro banknotes within the Eurosystem ( ) ( )

Liabilities to euro area residents denominated in foreign currency

Liabilities arising from the credit facility under ERM II Borrowing according to the conditions of ERM II

Total Liabilities

Liability accounts

Liabilities arising from the credit facility under ERM II Counterpart of special drawing rights allocated by the IMF Other liabilities 10.1 .

These shall include cash flows arising from assets , liabilities , off balance sheet items , including contingent liabilities and the possible impact of reputational risk .

The monetary aggregates calculated by the ECB may include deposit liabilities and close substitutes for deposit liabilities issued by the central government .

The Guideline without its annexes will be published in the Official Journal of the European Communities .

Liabilities to euro area residents denominated in foreign currency 12 Other liabilities

Liabilities to euro area residents denominated in foreign currency Other participating Member States Other liabilities Other participating Member States

10.1 Liabilities equivalent to the transfer of foreign reserves 10.2 Other liabilities within the Eurosystem ( net )

3 ) the reclassification of assets and liabilities

Deposits ( all currencies ) 8.1 Liabilities to non euro area residents denominated in foreign currency deposits , balances and other liabilities Liabilities arising from the credit facility under ERM II Other liabilities

Liabilities to non euro area residents denominated in euro Liabilities to euro area residents denominated in foreign currency Liabilities to non euro area residents denominated in foreign currency 8.1 Deposits , balances and other liabilities 8.2 Liabilities arising from the credit facility under ERM II

Securities held for monetary policy purposes Other securities 8 .

Current accounts ( covering the minimum reserve system ) Deposit facility Fixed term deposits

Liabilities to non euro area residents denominated in foreign currency deposits , balances and other liabilities Other liabilities

Liabilities to non euro area residents denominated in foreign currency deposits , balances and other liabilities 12 Other liabilities

Debt currency and deposits ( liabilities ) Debt short term securities ( liabilities ) Debt long term securities ( liabilities ) Debt loans from central bank ( liabilities ) Debt other loans ( liabilities )

Liabilities to other euro area residents denominated in euro other liabilities Other liabilities Domestic Overnight Euro Other residents

Liabilities

Liabilities

Liability

Deposit liabilities Deposit liabilities are broken down into overnight deposits , deposits with agreed maturity and deposits redeemable at notice .