2003年-ECB欧洲央行_Annual_Accounts_2002_16页_187kb

Summary of the European Central Bank's Financial Statements as at 31 December 2002

Core Content

The financial statements of the European Central Bank (ECB) for the year ending 31 December 2002 provide a detailed overview of the ECB's assets, liabilities, profit and loss account, and accounting policies. These statements are prepared in accordance with the ECB's accounting principles, which emphasize economic reality, transparency, prudence, and consistency.

Main Assets

1. Gold and Gold Receivables

• 2002 €: 8,058,187,254
• 2001 €: 7,766,265,040
• No transactions in gold occurred in 2002. The value was adjusted quarterly based on the euro price per fine ounce.

2. Claims on Non-Euro Area Residents (Foreign Currency)

• 2002 €: Not provided
• 2001 €: Not provided

3. Receivables from the IMF

• 2002 €: 164,788,323
• 2001 €: 72,074,161
• Represents the ECB's holdings of Special Drawing Rights (SDRs) from the IMF.

4. Balances with Banks and External Assets

• 2002 €: 37,151,511,287
• 2001 €: 41,162,620,238
• Includes balances with banks, security investments, external loans, and other external assets.

5. Claims on Euro Area Residents (Foreign Currency)

• 2002 €: 3,047,976,497
• 2001 €: 3,636,568,460

6. Claims on Non-Euro Area Residents (Euro)

• 2002 €: Not provided
• 2001 €: Not provided

7. Securities of Euro Area Residents (Euro)

• 2002 €: 0
• 2001 €: 0
• These securities were reclassified as "Other financial assets."

8. Intra-Eurosystem Claims

• 2002 €: 28,681,074,010
• 2001 €: 0
• Represents claims related to the allocation of euro banknotes within the Eurosystem.

9. Other Claims within the Eurosystem (Net)

• 2002 €: 5,468,478,796
• 2001 €: 9,697,303,920
• Includes TARGET balances and interim distributions of ECB income.

10. Other Assets

• 2002 €: 7,512,342,178
• 2001 €: 5,335,168,138
• Includes tangible and intangible fixed assets, other financial assets, accruals, and sundry items.

Main Liabilities

1. Banknotes in Circulation

• 2002 €: 28,681,074,010
• 2001 €: 0
• The ECB holds 8% of the total euro banknotes in circulation.

2. Liabilities to Other Euro Area Residents (Euro)

• 2002 €: 1,036,000,000
• 2001 €: 1,022,000,000

3. Liabilities to Non-Euro Area Residents (Euro)

• 2002 €: 227,805,777
• 2001 €: 271,375,580

4. Liabilities to Euro Area Residents (Foreign Currency)

• 2002 €: 0
• 2001 €: 17,192,783

5. Liabilities to Non-Euro Area Residents (Foreign Currency)

• 2002 €: Not provided
• 2001 €: Not provided

6. Deposits, Balances and Other Liabilities

• 2002 €: 5,192,380,656
• 2001 €: 5,840,349,099

7. Provisions

• 2002 €: 2,644,780,685
• 2001 €: 2,803,216,269
• Includes provisions for exchange rate and interest rate risks, as well as administrative provisions.

8. Revaluation Accounts

• 2002 €: 4,404,834,096
• 2001 €: 9,429,002,830
• Reflects unrealised gains and losses on assets and liabilities.

9. Capital and Reserves

• 2002 €: 4,869,986,459
• 2001 €: 4,505,622,475
• Includes capital and reserves, with capital subscriptions from euro area NCBs totaling €4,097,229,250 and reserves of €772,757,209.

10. Profit for the Year

• 2002 €: 1,220,454,254
• 2001 €: 1,821,819,922
• The profit is distributed to the NCBs, with adjustments based on ECB's net profit and operational costs.

Key Information

• Total Assets: €90,267,596,268 (2002) and €68,061,170,826 (2001)
• Total Liabilities: €90,267,596,268 (2002) and €68,061,170,826 (2001)
• The ECB's financial statements are based on a historical cost basis, with adjustments for market valuation and revaluation.
• Assets and liabilities denominated in foreign currency are converted to euro at the balance sheet date.
• The ECB holds 8% of euro banknotes in circulation and receives interest income from its claims on NCBs.
• The ECB operates a defined contribution pension scheme, with assets of €61.9 million (2002) and €53.9 million (2001).
• The ECB's capital is subscribed by euro area NCBs, with a total of €4,097,229,250 (2002) and €4,097,229,250 (2001).
• The ECB has a revaluation account with unrealised gains and losses on gold, foreign currency, and securities.
• The ECB does not publish a cash flow statement as it does not provide additional relevant information.
• The ECB's accounting policies are aligned with the Statute of the ESCB and ensure consistency and comparability.
• The ECB's depreciation policy applies to tangible fixed assets (excluding land) with varying periods: 4 years for computers, 10 years for equipment and furniture, and 25 years for buildings and capitalised refurbishment.