The BIS publishes its balance sheet as at 31 March every year in its Annual Report, which provides a comprehensive overview and analysis of the Bank's balance sheet and profit and loss account.
The BIS balance sheet amounted to SDR 255 billion at 31 March 2009. The balance sheet decreased by SDR 56 billion in 2008/09, after recording growth of SDR 40 billion in 2007/2008.
Liabilities
The size of the BIS balance sheet is mainly driven by placements from customers, which constitute the lion's share of total liabilities. On 31 March 2009, customer placements (excluding repurchase agreements) amounted to SDR 220.3 billion, compared with SDR 265.2 billion at the end of the previous financial year.
Around 90% of customer placements are denominated in currencies, with the remainder in gold. Currency deposits decreased from SDR 236.1 billion a year ago to SDR 197.2 billion at end-March 2009 - representing some 4% of the world's total foreign exchange reserves of nearly SDR 4.5 trillion, up from SDR 4.2 trillion at end-March 2008. The share of currency placements denominated in US dollars was 68%, whereas euro-denominated funds accounted for 21%. Gold deposits amounted to SDR 23.1 billion at end-March 2009, a decrease of SDR 6 billion over the financial year.
Assets
Most of the assets held by the BIS consist of government and quasi-government securities, including reverse repurchase agreements and, to a lesser extent than in the previous financial year, investments with highly rated commercial banks of international standing. In addition, the Bank owned 120 tonnes of fine gold at 31 March 2009. The credit exposure is managed in a very prudent manner, with almost all of the Bank's credit exposure rated A– or higher as at 31 March 2009.
Statement of Account
The Statement of Account gives a current overview of the Bank's assets, liabilities and equity. It is produced monthly, as required by Article 49 of the Bank's Statutes.