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In forceCredit institutions: financial reporting (EU, EBA)Last checked 11 November 2026

Financial reporting on a consolidated basis (FINREP)

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

The EU-harmonised consolidated financial report (FINREP) under the EU implementing technical standards on supervisory reporting: balance sheet, profit or loss and detailed breakdowns prepared under IFRS. Spanish groups file it to the Banco de España, which publishes the list of templates, the data to send and its cross-checks. Source

Official title: Información financiera en base consolidada (FINREP)

The facts

Who files
Credit institutions that must report own funds and own funds requirements on a consolidated or sub-consolidated basis send the Bank the consolidated financial information of the EU implementing regulation (rule 68 of Circular 4/2017). Source
How often
Quarterly for Part 1 of the templates; Part 2 templates are quarterly subject to a threshold, or not reported; other parts have other frequencies (the Bank's list of FINREP templates and frequencies, dated June 2020). Source
Deadline
Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates. Source
Format
XBRL-XML. XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02). 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: financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension. Source

Validation rules

The BdE publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula.

The rules are the EBA's (see the library's EBA entry eba/finrep9). The Bank's cross-check report for this return lists 19752 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/finrep9).

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 quarterly Supervisory Statistics on Credit Institutions give aggregate balance sheet, profit or loss, profitability, asset quality and solvency data for credit institutions operating in Spain, built from the reports filed under Commission Implementing Regulation (EU) 2021/451, ECB Regulation 2015/534 and Circular 4/2017. No firm-by-firm figures from this return are published there. 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.