Consolidated opening financial statement of the Eurosystem as at 1 January 2026

7 January 2026

Consolidated opening financial statement of the Eurosystem as at 1 January 2026

Following the adoption of the euro by Bulgaria, Българска народна банка (Bulgarian National Bank) joined the Eurosystem on 1 January 2026. The ECB is therefore publishing a consolidated opening financial statement of the Eurosystem as at 1 January 2026, which includes the balance sheet figures of the Bulgarian National Bank. Items previously denominated in Bulgarian lev have been moved from items “denominated in foreign currency” to items “denominated in euro”. Transactions and balances on accounts held with residents of Bulgaria have been moved from “non-euro area” balance sheet items to “euro area” items. Furthermore, the item capital and reserves (liability item 12) has increased in comparison with that in the consolidated financial statement as at 31 December 2025 on account of the Bulgarian National Bank becoming part of the Eurosystem.

The content and format of the weekly financial statement are set out in Annexes IV to VI to Guideline (EU) 2024/2941 of the European Central Bank of 14 November 2024 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2024/31).