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

Confidential individual financial statements, FINREP-based (FI 1 to FI 45)

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

The individual confidential financial statements of credit institutions: balance sheet, statement of profit or loss and the FINREP breakdowns, prepared on an individual basis. From the 31 March 2026 data their templates use the formats of the templates with the same numbers in Implementing Regulation (EU) 2024/3117 (rule 67.1 of Circular 4/2017 as amended by Circular 1/2025). Source

Official title: Estados reservados individuales FINREP (FI 1 a FI 45)

The facts

Who files
Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017). Source
How often
Monthly for the balance sheet FI 1; quarterly for the other statements except FI 40 (group structure), which is annual (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). Source
Deadline
By day 20 of the month after the reference date (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). If the last day is a public holiday in Madrid, or in the municipality or region of the institution, by the next working day (rule 72.2). 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 'finrep_ind_2026-03' (FINREP individual) in the Bank's list of taxonomies in force. 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 (24)

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

  • Confidential individual balance sheet (FI 1)
  • Confidential individual statement of profit or loss (FI 2)
  • Breakdown of financial assets by instrument and by counterparty sector (FI 4)
  • Breakdown of non-trading loans and advances by product (FI 5)
  • Breakdown of non-trading loans and advances to non-financial corporations by NACE code (FI 6)
  • Financial assets subject to impairment that are past due (FI 7)
  • Breakdown of financial liabilities (FI 8)
  • Loan commitments, financial guarantees and other commitments (FI 9)
  • Derivatives: trading and economic hedges (FI 10)
  • Hedge accounting (FI 11)
  • Movements in allowances and provisions for credit losses (FI 12)
  • Collateral and guarantees received (FI 13)
  • Fair value hierarchy: financial instruments at fair value (FI 14)
  • Derecognition and financial liabilities associated with transferred financial assets (FI 15)
  • Breakdown of selected statement of profit or loss items (FI 16)
  • Reconciliation between the accounting and the CRR scope of consolidation: balance sheet (FI 17)
Show all 24 templates
  • Information on performing and non-performing exposures (FI 18)
  • Information on forborne exposures (FI 19)
  • Geographical breakdown (FI 20)
  • Asset management, custody and other service functions; fee and commission income and expenses by activity (FI 22)
  • Related parties (FI 31)
  • Group structure (FI 40)
  • Provisions (FI 43)
  • Breakdown of selected items of the statement of profit or loss (FI 45)

The 24 statements in the Bank's workbook (taxonomy 'FINREP individual', March 2026), which splits them into 88 tables. Names translated from rule 67 of Circular 4/2017. Source

Validation rules

2,012 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 'FI_Reservados_individuales_FINREP_FI_1_FI_45_Cuadres.pdf' (file dated 2026-07-06 by the server), each shown with its number of evaluations and its formula; 2 rule codes whose validity period ended before 11 November 2026 were left out (2014 listed in all).

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

Public data

Published only added up across firms. The Bank's Supervisory Statistics on Credit Institutions are built from, among others, the statements under Circular 4/2017 (aggregate data only). Source

Where it is published (PDF, Excel and CSV)

  • Supervisory Statistics on Credit Institutions

    Added up across firms · PDF, Excel and CSV

    Quarterly aggregate balance sheet, profit or loss, profitability, asset quality and solvency data for credit institutions operating in Spain, with breakdowns for significant institutions, built from the reports filed under Implementing Regulation (EU) 2021/451, ECB Regulation 2015/534 and Circular 4/2017. Source

Official documents (8)

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.