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In forceCredit institutions: solvency and risk statements, Circular 2/2016 (national)Last checked 11 November 2026

Summary statement of the internal capital adequacy assessment process (ICAAP, IAC01)

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

A summary of the institution's capital self-assessment: overall summary, ordinary capital planning, capital under stress scenarios and alternative sources of capital (statements R100 to R103 in the Bank's list). Rule 44 of Circular 2/2016 requires an annual capital self-assessment report approved by the board. Source

Official title: Estado resumen del proceso de autoevaluación de capital (PAC) IAC01

The facts

Who files
Credit institutions (rule 44 of Circular 2/2016 on the capital self-assessment process and report). Source
How often
Annual for all four statements (the Bank's list). Source
Deadline
Not stated on the page for the statement; rule 44.3 of Circular 2/2016 says the annual capital self-assessment report must reach the Bank before 30 April of the year after the reference date, or earlier if the Bank so sets. 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). I.E. 2008.02 also lists SIF document type 11 'IAC (Informe de proceso de autoevaluación)' for the report itself. 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: solvency and risk statements, Circular 2/2016 (national)

Templates (4)

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

  • Summary of the capital self-assessment process (R100)
  • Summary of the capital self-assessment process: ordinary planning (R101)
  • Capital planning: own funds under stress scenarios (R102)
  • Capital planning: alternative sources of capital (R103)

The Bank's list gives each statement a number (3104 to 3107). Source

Validation rules

The BdE publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: PDF of cross-checks ('Correlaciones').

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

Not counted: 'Validaciones_IAC_RC.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.

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 (11)

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.