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In forceCredit institutions: statements for ECB statistics (national)Last checked 11 November 2026

MFI balance sheet statements for euro area monetary statistics, EMU statements (UEM 1 to UEM 16)

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

Confidential statements on the requirements of European Monetary Union statistics: summary balance sheet and breakdowns by sector, residence, country and currency, loan write-downs, securities portfolio adjustments, minimum reserves and loan securitisations and transfers (rule 69 of Circular 4/2017). Source

Official title: Información sobre el balance de las IFM: Estados UEM (Circular 4/2017)

The facts

Who files
All Spanish credit institutions and branches in Spain of foreign credit institutions (rule 69.1 of Circular 4/2017); also specialised lending institutions (rule 13 of Circular 4/2019) and e-money institutions and branches in Spain of foreign e-money institutions (rule 14 of Circular 5/2020). Source
How often
Monthly for UEM 1, 2, 3, 7, 9, 10 and 11; quarterly for UEM 4, 5, 6, 8, 12 and 13 (rule 69.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). Source
Deadline
Day 10 of the following month for monthly statements; day 20 of the following month for quarterly statements (rule 69.1 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 'es-be-bsi-mar-2026' (statements for EMU statistical requirements). 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: statements for ECB statistics (national)

Templates (15)

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

  • Summary balance sheet (business in Spain) (UEM 1)
  • Selected assets and liabilities by sector and residence (business in Spain) (UEM 2)
  • Loan write-downs and recoveries in the month, net amounts (business in Spain) (UEM 3)
  • Selected assets and liabilities with other general government by sector (business in Spain) (UEM 4)
  • Selected assets and liabilities by country (business in Spain) (UEM 5)
  • Selected assets and liabilities by currency (business in Spain) (UEM 6)
  • Adjustments to securities portfolio movements and to capital and reserves in the month (business in Spain) (UEM 7)
  • Breakdown of other non-MFI financial institutions resident in Spain (business in Spain) (UEM 8)
  • Breakdown of selected assets and liabilities (business in Spain) (UEM 9)
  • Minimum reserve ratio (business in Spain) (UEM 10)
  • Securitisations and other loan transfers, monthly data (business in Spain) (UEM 11)
  • Breakdown of selected loans (business in Spain) (UEM 13)
  • Quarterly revaluation adjustments (business in Spain) (UEM 14)
  • Notional cash pooling (business in Spain) (UEM 15)
  • Breakdown of equity instruments and real estate assets (business in Spain) (UEM 16)

Statements in the Bank's current data file; UEM 12 of the 2017 table is not in it, and UEM 14 to UEM 16 are not in the 2017 table. Source

Validation rules

306 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 'UEM_Cuadres.pdf' (file dated 2026-03-13 by the server), each shown with its number of evaluations and its formula; 10 rule codes whose validity period ended before 11 November 2026 were left out (316 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 (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.