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

Public consolidated financial statements (PC 1 to PC 10)

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

The primary public consolidated financial statements of groups of credit institutions, sent to the Bank for publication, and the public consolidated statements on refinancing, real estate lending, foreclosed assets, loans by activity and concentration of exposures (rule 5 of Circular 4/2017). Source

Official title: Estados financieros públicos consolidados (PC 1 a PC 10)

The facts

Who files
Groups of credit institutions that publish consolidated annual accounts, or that publish Pillar 3 information on a consolidated basis (rule 5.1 of Circular 4/2017). Source
How often
Balance sheet, profit or loss and recognised income and expense semi-annually, or quarterly if the group publishes them quarterly; changes in equity and cash flows annually; PC 6 to PC 10 semi-annually (rule 5 of Circular 4/2017, 2017 text). Source
Deadline
Primary statements before the end of the month after the data date; PC 6 to PC 10 by day 11 of the second month after the data date (rule 5 of Circular 4/2017). 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 'publicos_2023_03' (public statements). 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: public financial statements, Circular 4/2017 (national)

Templates (10)

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

  • Public consolidated balance sheet (PC 1)
  • Public consolidated profit or loss account (PC 2)
  • Public consolidated statement of recognised income and expense (PC 3)
  • Public consolidated statement of total changes in equity (PC 4)
  • Public consolidated statement of cash flows (PC 5)
  • Refinancing and restructuring (PC 6)
  • Financing by credit institutions for construction, real estate development and house purchase (business in Spain) (PC 7)
  • Assets foreclosed or received in payment of debts (business in Spain) (PC 8)
  • Distribution of loans to customers by activity (PC 9)
  • Concentration of exposures by activity and geographical area (PC 10)

Where the list was read: Source

Validation rules

162 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 'PC_Publicos_consolidados_Cuadres.pdf' (file dated 2023-10-02 by the server), each shown with its number of evaluations and its formula; 24 rule codes whose validity period ended before 11 November 2026 were left out (186 listed in all).

Counts are in the BdE's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. The Bank publishes the consolidated primary public financial statements entity by entity in its web applications, with downloads in XBRL, PDF and Excel. Source

Where it is published (Web application with XBRL, PDF and Excel downloads)

  • Primary public financial statements (web applications)

    Firm by firm · Web applications with XBRL, PDF and Excel downloads

    Entity-by-entity individual and consolidated primary public financial statements (balance sheet, income statement, recognised income and expense, changes in equity, cash flows): quarterly for credit institutions from March 2018, annual for specialised lending institutions, payment institutions and e-money institutions. Up to two entities can be shown at a time and the data for all entities can be downloaded. 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.