Cross-check table BSL/2 to LOC/2

Summary

This document is a technical cross-check table published by the Guernsey Financial Services Commission (GFSC) for the banking sector. It maps line items from the BSL2 balance sheet return to the corresponding line items in the LOC2 (Module 6) statistical return, covering assets, liabilities and capital.

• Balance sheet assets: Maps items such as cash, loans to banks, marketable and non-marketable assets, loans and advances, and other financial assets to their corresponding LOC2 lines (LBS2, LBS3, LBS4).
• Balance sheet liabilities: Maps deposit categories (banks, financial and non-financial corporations, public sector, households and trusts), debt securities issued, and creditors/accruals to LOC2 lines (LBS6, LBS7, LBS8).
• Capital: Maps Tier 1 and Tier 2 capital components, deductions, and the adjusted capital base calculation to the relevant LOC2 reporting lines.

The table is a completion aid rather than a standalone legal instrument: it does not itself create new reporting duties but helps licensed banks correctly populate the LOC2 return using data already reported on BSL2, ensuring consistency between the two statistical returns.

Applies to

banks licensed under Guernsey banking supervision legislation