Financial statement of the OeNB – liabilities

Publication schedule


The liabilities in the financial statement of the OeNB comprise, first, banknotes in circulation, all other liabilities of the OeNB, counterpart of special drawing rights, revaluation accounts and capital and reserves which form part of the consolidated financial statement of the Eurosystem, and, second, the intra-Eurosystem liabilities of the OeNB offsetting the intra-Eurosystem assets of the other NCBs and the ECB in the consolidation process.



Definitions and terms:

Banknotes in circulation, special drawing rights (SDR), minimum reserve system, deposit facility, International Monetary Fund (IMF), Eurosystem, exchange rate mechanism II (ERM II), monetary policy.

Legal basis:

Guideline of the ECB of 11 November 2010 on the legal framework for accounting and financial reporting in the European System of Central Banks (recast) (ECB/2010/20) (2011/68/EU) amended by the guidelines ECB/2011/27 (2012/38/EU) and ECB/2012/29.


The financial statement of the OeNB is produced and sent to the ECB on a daily basis. It is published monthly on this website at the publication dates of the consolidated financial statement of the Eurosystem, usually on a Tuesday or a Wednesday. The data relate to the preceding Friday (i.e. the reporting date) and include the adjustment of the euro banknotes in circulation in the Eurosystem and/or the quarterly revaluation of assets and liabilities.

Reporting institutions:


Standards and codes:

ESA 2010.