Additional detail of non-resident business (BN) return

Details about the additional detail of non-resident business (form BN) return including deadlines, instructions, and contact details.

Key facts

Data to be reported:

Additional sectoral and instrument breakdowns of liabilities to and claims on non-residents for certain items on Form BT

Who has to report:

Reporting institutions with non-resident assets or liabilities positions greater than £25bn

Check who needs to submit returns

Data uses:

Multiple including:

Frequency:

Monthly

Coverage: Go to reporting criteria to find detailed calculations used to determine eligibility

Deadlines

Firms need to report figures as at the last calendar day of the reporting period.

Go to reporting criteria to download deadlines for all returns for all available years.

Reporting period Reporters impacted Deadline
(5pm UK time)
Concessionary deadline
(5pm UK time)

*If concessionary deadlines are applicable to your firm submission this will have been communicated directly by the Bank of England. If you have not received any such communication please adhere to the standard deadlines.

Deadlines for 2026 will be released in October 2025.

 

Instructions

Overview of reported data

This form provides additional sectoral and instrument breakdowns of liabilities to and claims on non-residents for certain items on Form BT.

  • assets, including cash, loans and investments
  • liabilities, including deposits

It also captures:

  • currency breakdowns – sterling, euro, other – with foreign currencies to be reported in sterling
  • breakdown of non-resident sectors
  • maturity breakdowns for some loans and advances
  • instrument breakdown of some investments in securities

In every return firms also need to include:

  • their company name
  • their legal entity identifier (LEI) or firm reference number (FRN)
  • the first day of the reporting period
  • the last day of the reporting period

Core documents

You can find detailed instructions in the documents below. 

Additional details of non-resident business (BN) specific documents

Document

Notes for BN reporters Last updated
Form BN presentation (PPSX)

Includes a high level overview of BN with tips for common reporting issues

4 May 2018
BoE statistics data point model (DPM) 1.3.0 (ZIP)
A folder containing two documents for defining all statistical reporting: annotated templates and a data dictionary. 

The Table of Contents worksheet in the annotated templates shows reporting templates relating to form BN.
24 Oct 2022
BN definitions (PDF) Includes details of what’s in scope  and definitions of BN- specific terms. These definitions should be read in conjunction with the definitions to Form BT and specifically the similarly numbered items therein. 1 Jan 2014
BoE statistics validations 1.3.0 (XLSX)
Business validations for cross-checking data points within form BN and the suite of other statistical returns

View column O for a clearly worded description

24 Oct 2022
Form CC/CL FAQs (PDF) Includes frequently asked questions on non-resident sector classification
N/A

All statistical returns

Document Notes for all reporters Last updated
Classification of accounts guide (PDF)
Includes detailed guidance on how to classify counterparties plus country lists 24 Apr 2024
General notes and definitions (PDF) Includes an introduction to preparing returns and definitions of common terms 24 Apr 2024

Box codes and related documents

These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting. They are still available to help firms as we transition to the new ways of working.
This page was last updated 25 November 2024