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

Credit exposures for the sectoral countercyclical capital buffer (CCAS1)

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

Breaks down the relevant credit exposures in each territory by country and sector, so the sectoral component of the countercyclical capital buffer can be calculated (rule 67 of Circular 2/2016, referring to rule 12 bis.2). Source

Official title: CCAS1 Desglose de las exposiciones crediticias para el cálculo del componente sectorial del colchón de capital anticíclico por país y sector y porcentaje de este

The facts

Who files
Consolidated groups of credit institutions (and sub-consolidated levels where required), individual credit institutions constituted in Spain not exempted from individual reporting, and branches of non-EU credit institutions not exempted (rule 67.2 of Circular 2/2016). Source
How often
Quarterly (rule 67.1 of Circular 2/2016). Source
Deadline
Not stated in rule 67 of Circular 2/2016. 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). Module SOLV_CCAS in the Bank's data file. 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 (1)

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

  • Breakdown of credit exposures for the sectoral component of the countercyclical capital buffer, by country and sector, and its rate (CCAS1)

Where the list was read: Source

Validation rules

173 rules, as counted from the BdE's published material. Software can run them exactly as published. Source

How they are written: Excel list of cross-checks with module, rule code, severity, owner 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 in the 'CUADRE' column of 'SOLV_CCAS_correlaciones_y_cuadres.xlsx' (file dated 2026-05-12 by the server).

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.