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In forceCredit institutions: capital, leverage and large exposures (EU, EBA)Last checked 11 November 2026

Losses from lending collateralised by immovable property (COREP, C 15.00)

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

Reports exposures and losses arising from loans collateralised by immovable property, in the EBA template C 15.00 (short name CR IP LOSSES). The Bank lists it as a separate return with its own data and cross-check files. Source

Official title: Comunicación de pérdidas resultantes de préstamos garantizados mediante bienes inmuebles

The facts

Who files
Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements. Source
How often
Annual (template C 15.00, statement [3215]; the Bank's list cites Article 13 of Implementing Regulation (EU) 2024/3117). 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: capital, leverage and large exposures (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/corep-of (docs/eba/corep-of.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension. The Bank lists one template, C 15.00 [3215], which sits in the EBA's own funds framework. 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/corep-of). The Bank's cross-check report for this return lists 12 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/corep-of).

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.