Line4

In forceCredit institutions: confidential financial statements, Circular 4/2017 (national)Last checked 11 November 2026

Confidential consolidated statements (FC 140, FC 201, FC 203)

A regulatory return listed by the Banco de España (BdE), Spain.

National consolidated statements that add to consolidated FINREP: consolidated activity by country, and the activity and supplementary information of subsidiaries and joint ventures (rule 68 of Circular 4/2017; FC 203 format replaced by Circular 1/2025). Source

Official title: Estados consolidados reservados (FC 140, FC 201 y FC 203)

The facts

Who files
Credit institutions that report own funds and own funds requirements on a consolidated or sub-consolidated basis; FC 140 only for groups with subsidiaries or branches abroad or with exposures or liabilities to non-residents of at least EUR 10 million (rule 68 of Circular 4/2017). Source
How often
Not stated as a frequency in the 2017 text of rule 68 read; the deadline rule refers to the first quarter, so the statements follow the quarterly consolidated reporting cycle. Source
Deadline
By day 11 of the second month after the data date, except the first quarter, which may be sent until 12 May (rule 68.1 of Circular 4/2017, 2017 text). Source
Format
XBRL-XML. XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'reserv_FC_2026-03' (consolidated confidential statements). Source
How it is filed
Filing routes recorded for the BdE: SIF (Sistema de Intercambio de Información Financiera); Banco de España Virtual Office (Sede Electrónica): 'Envío de documentación financiera' (procedure ES_BDE_C164_P90); Editran and ITW file transfer (Central Credit Register and its complementary statements); CRGWWW; EXB: register of branch offices of supervised entities. See how firms file with the BdE.
Status
In force
Legal basis
Group
Credit institutions: confidential financial statements, Circular 4/2017 (national)

Templates (3)

The tables and forms inside the return. Plain name first, the BdE's code in brackets.

  • Consolidated activity by country (FC 140)
  • Activity of subsidiaries and joint ventures (FC 201)
  • Supplementary information on financial subsidiaries and joint ventures (FC 203)

Where the list was read: Source

Validation rules

201 rules, as counted from the BdE's published material. They are written for people to read; software cannot run them as published. Source

How they are written: PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula.

Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies.

The rules, on bde.es

How they were counted

Distinct rule codes listed in 'FC_Reservados_consolidados_Cuadres.pdf' (file dated 2026-10-07 by the server), each shown with its number of evaluations and its formula; 3 rule codes whose validity period ended before 11 November 2026 were left out (204 listed in all).

Counts are in the BdE's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the Banco de España was found on the pages checked. Source

Official documents (9)

The BdE's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see BdE's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Banco de España (https://www.bde.es). Documents copied here are unchanged and are available free of charge on the Banco de España website. The plain-English summaries are Line4's own; the Banco de España does not endorse this library.

Last checked 11 November 2026.