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

Confidential quarterly individual statements (FI 107 to FI 151)

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

Quarterly confidential statements on the cost of funding raised, financial instruments entrusted by third parties, loans by purpose and province, interbank positions, securities movements, derivatives, foreign business, activity by country, credit risk cover, foreclosed assets and additional profit or loss detail (rule 67 of Circular 4/2017). Source

Official title: Estados reservados individuales trimestrales (FI 107, FI 108, FI 130 a FI 134, FI 136, FI 138 a FI 141, FI 150 y FI 151)

The facts

Who files
Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017). Source
How often
Quarterly (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). Under Circular 1/2025, FI 136 is sent by institutions whose derivatives have a cumulative notional amount of EUR 500 million or more. Source
Deadline
By the end of the month after the quarter for FI 107, FI 108, FI 130 to FI 141; by day 20 of the following month for FI 150 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). 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 'reservados_t_2026_03' (quarterly confidential statements) 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 forceCircular 1/2025 removes statements FI 131 (credit risk cover) and FI 141 (foreclosed real estate assets and equity instruments); the last data for them are those of 30 June 2026. The rest of the return continues. Source
Legal basis
Group
Credit institutions: confidential financial statements, Circular 4/2017 (national)

Templates (14)

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

  • Cost of funding raised in the quarter (business in Spain) (FI 107)
  • Breakdown of financial instruments entrusted by third parties (FI 108)
  • Breakdown of loans to other customers (business in Spain) (FI 130)
  • Credit risk cover (FI 131)
  • Loans and deposits of customers resident in Spain by province (business in Spain) (FI 132)
  • Loans and deposits, and their interest, with credit institutions and specialised lending institutions (business in Spain) (FI 133)
  • Movements in the securities portfolio in the quarter (FI 134)
  • Breakdown of derivatives: transactions, price changes and fair values; own-account transactions; quarterly information (business in Spain) (FI 136)
  • Business abroad by country (FI 138)
  • Financial instruments by currency and country of the counterparty (business in Spain) (FI 139)
  • Individual activity by country (FI 140)
  • Real estate assets and equity instruments foreclosed or received in payment of debts (FI 141)
  • Additional information on selected profit or loss items (FI 150)
  • Data on the reporting institution and its direct and indirect holders, with an instrument-by-instrument structure (FI 151)

Statement level; the Bank's workbook splits them into 90 tables. FI 131 and FI 141 are still in the March 2026 workbook but end after the 30 June 2026 data. Source

Validation rules

1,123 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.

Many of the rules that have ended belong to FI 131 and FI 141. 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_Trimestrales_Cuadres.pdf' (file dated 2026-10-07 by the server), each shown with its number of evaluations and its formula; 553 rule codes whose validity period ended before 11 November 2026 were left out (1676 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.