The data are based on the reporting system in accordance with the Decision on statistical and prudential reporting. Based on the collected data, the CNB aggregates data by sectors and other categories and then compiles all the necessary reports. The data cover banks, savings banks and housing savings banks. The aggregate monthly and quarterly statistical report refers to non-consolidated data before the audit and the annual data after the audit. The forms cover the income statement and the balance sheet, and the forms with a detailed description of the individual balance sheet item (loans, deposits, securities...). In some of the forms, there is a division into total, foreign currencies and kuna indexed to foreign currency. In some of the forms, the data are shown according to original maturity, remaining maturity and according to interest rate variability. In some of the forms, the currency structure of assets and liabilities is shown. The Aggregate statistical report of credit institutions does not include data of banks undergoing liquidation process. All banks' balance sheet items in the Aggregate statistical report of credit institutions are reported on a net basis (i.e. after any reduction for value adjustment). Off-balance sheet items, Loan maturity and Overdue claims forms are an exception from this manner of reporting.