Data Template on International Reserves and Foreign Currency Liquidity 
Banco Central de Reserva del Perú
(information to be disclosed by the monetary authorities and other central government, excluding social security) 1/ 2/ 3/ a/  

Footnotes:

1. In principle, only instruments denominated and settled in foreign currency (or those whose valuation is directly dependent on the exchange rate and that are settled in foreign currency) are to be included in categories I, II, and III of the template. Financial instruments denominated in foreign currency and settled in other ways (e.g., in domestic currency or commodities) are included as memo items under Section IV.

2. Netting of positions is allowed only if they have the same maturity, are against the same counterparty, and a master netting agreement is in place. Positions on organized exchanges could also be netted.

3. Monetary authorities defined according to the IMF Balance of Payments Manual, Fifth Edition.

4. In cases of large positions vis-à-vis institutions headquartered in the reporting country, in instruments other than deposits or securities, they should be reported as separate items. 

5. The valuation basis for gold assets should be disclosed; ideally this would be done by showing the volume and price. 

6. Including interest payments due within the corresponding time horizons. Foreign currency deposits held by nonresidents with central banks should also be included here. Securities referred to are those issued by the monetary authorities and the central government (excluding social security).

7. In the event that there are forward or futures positions with a residual maturity greater than one year, which could be subject to margin calls, these should be reported separately under Section IV.

8. Only bonds with a residual maturity greater than one year should be reported under this item, as those with shorter maturities will already be included in Section II, above.

9. Reporters should distinguish potential inflows and potential outflows resulting from contingent lines of credit and report them separately, in the specified format.

10. In the event that there are options positions with a residual maturity greater than one year, which could be subject to margin calls, these should be reported separately under Section IV.

11. These "stress-tests" are an encouraged, rather than a prescribed, category of information in the IMF’s Special Data Dissemination Standard (SDDS). Could be disclosed in the form of a graph. As a rule, notional value should be reported. However, in the case of cash-settled options, the estimated future inflow/outflow should be disclosed. Positions are "in the money" or would be, under the assumed values.

12. Distinguish between assets and liabilities where applicable.

13. Identify types of instrument; the valuation principles should be the same as in Sections I-III. Where applicable, the notional value of nondeliverable forward positions should be shown in the same format as for the nominal value of deliverable forwards/futures in Section II.

14. Only assets included in Section I that are pledged should be reported here.

15. Assets that are lent or repoed should be reported here, whether or not they have been included in Section I of the template, along with any associated liabilities (in Section II). However, these should be reported in two separate categories, depending on whether or not they have been included in Section I. Similarly, securities that are borrowed or acquired under repo agreements should be reported as a separate item and treated symmetrically. Market values should be reported and the accounting treatment disclosed.

16. Identify types of instrument. The main characteristics of internal models used to calculate the market value should be disclosed.

Country Notes:

a. The Data Template on International Reserves and Foreign Currency Liquidity is published weekly on the 7th, 15th, 22nd, and the last working day of the month since August 7, 2001, with a lag of five working days.

b. It does not include contributions to the Latin American Reserve Fund (FLAR), nor the Pesos Andinos Allotment from this institution. However, these concepts are included among foreign assets in the BCRP's balance sheet (item I.B). Moreover, gold is valued at the market price as the BCRP's balance sheet. This price is the average of the New York, Zurich and London stock exchanges' closing quotations. Additionally, foreign currency securities are registered at market value, while the BCRP's balance sheet registered them at book value. The latter follows a conservative criterium of choosing the lowest between the acquisition and market values.

c. Includes the BCRP's foreign currency vault cash and the ALADI Reciprocal Credit Agreement balances.

d. Includes repo operations with securities denominated in foreign currency.

e. Includes interest receivable, contributions to the FLAR and the Pesos Andinos Allotment.

f. Includes central government and public sector financial firms' foreign debt, Central Bank obligations to the IMF, and public sector domestic debt in foreign currency.

g. Balances in this section are updated at the end of each month.