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In forceCurrency exchange bureaux (national)Last checked 11 November 2026

Financial statements of currency exchange bureaux (Statements I, II, EP 7)

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

Confidential balance sheet and income statement of currency exchange bureaux, and a semi-annual summary of foreign currency purchases and sales in statement EP 7 (rule 2 of Circular 6/2001, as amended by Circular 5/2020). Source

Official title: Información financiera y contable de los titulares de establecimientos de cambio de moneda (estados I, II y EP 7)

The facts

Who files
Owners of currency exchange bureaux that buy and sell foreign currency or travellers cheques or handle transfers abroad (the Bank's page for currency exchange bureaux). Source
How often
Statements I and II annual (and at 30 June for owners authorised to handle transfers abroad); EP 7 semi-annual (Circular 6/2001; EP 7 under the wording added by Circular 5/2020). Source
Deadline
Statements I and II by 28 February for the previous year; owners authorised for transfers also by 31 August for 30 June data; EP 7 by the last day of the second month after each half-year (Circular 6/2001 and Circular 5/2020). 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-ecm' (financial information of currency exchange bureaux); EP 7 uses taxonomy 'EP_EDE_fin_2021_06'. Statements I and II are also published as PDF and Excel forms. 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
Currency exchange bureaux (national)

Templates (3)

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

  • Confidential balance sheet (I)
  • Confidential income statement (II)
  • Purchases and sales of foreign currency (EP 7)

Where the list was read: 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: 'Anejo_5_Estado_I_Balance_reservado_Cuadre.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 (17)

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.