Financial statements of specialised lending institutions (PI, PC, FI, FC, Circular 4/2019)

The facts

Who files

Specialised lending institutions (establecimientos financieros de crédito), and their consolidated groups for the FC and PC statements (rules 5, 6, 11 and 12 of Circular 4/2019). Source

How often

Public individual statements PI 1 to PI 5 annual; confidential statements mostly quarterly, FI 101 and FI 103 monthly, FI 138, FI 160-3 and FI 162 semi-annual, FI 180 and FI 182 annual; FC 1 and FC 2 quarterly and FC 40 annual (rules 5, 11 and 12 of Circular 4/2019). Source

Deadline

PI 1 to PI 5 by the last day of the following month; most FI statements by the end of the following month, FI 103 by day 10 of the following month, FI 180 and FI 182 by the end of January; FC 1 and FC 2 by the end of the second following month and FC 40 by the end of February (rules 5, 11 and 12 of Circular 4/2019). 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). The statements use the Circular 4/2017 taxonomies for the same 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

• Circular 4/2019 of the Banco de España, financial reporting of specialised lending institutions (BOE consolidated text)

Group

Specialised lending institutions (national)

Templates (24)

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

• Public individual primary financial statements (PI 1-5)
• Public consolidated primary financial statements (PC 1-5)
• Confidential individual balance sheet (FI 1)
• Confidential individual statement of profit or loss (FI 2)
• Movements in allowances and provisions for credit losses (FI 12-1)
• Performing and non-performing exposures (FI 18)
• Forborne exposures (FI 19)
• Asset management, custody and other service functions; fees by activity (FI 22)
• Additional information on selected balance sheet items (tables 1, 2, 3, 4, 7, 12 and 14) (FI 100)
• Loans granted, acquired or reclassified in the month (business in Spain) (FI 101)
• Detail of securities (FI 103)
• Basic data on assets foreclosed or received in payment of debts (FI 106)
• Breakdown of loans to other customers (business in Spain) (FI 130)
• Loans and deposits with credit institutions and specialised lending institutions (business in Spain) (FI 133)
• Business abroad by country (FI 138)
• Dynamic data on foreclosed real estate (FI 142)

From the tables in rules 11 and 12 and rules 5 and 6 of Circular 4/2019 (consolidated text of 29 December 2021). 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: Banco de España cross-check reports for the Circular 4/2017 statements.

The page for specialised lending institutions points to the Circular 4/2017 forms and documents, which include the cross-checks.

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 primary public financial statements of specialised lending institutions entity by entity, annually, in a web application with XBRL, PDF and Excel downloads. 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 (6)

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.

• Credit institutions

  List of returns · HTML

  The Bank's list of periodic information it requires from credit institutions: EU returns, Circular 4/2017 accounting statements, solvency, remuneration, resolution, deposit guarantee, interest rate, conduct, covered bond, capital structure and moratoria statements, and statements for the ECB.

• I.E. 2008.02: Normas para la presentación y transmisión telemática de estados financieros de acuerdo con el estándar XBRL y de otra documentación financiera

  Filing rules · PDF · 693.3 KB · 13 October 2026

  Technical instruction (version dated 6 October 2026) on filing XBRL statements and financial documents through SIF: XBRL format, Spanish extensions of EBA and SRB taxonomies, preamble, precision rules for xBRL-CSV conversion, web and email channels, document types and electronic signature.

  SHA-256 166129dd92c0show in fullhide

  166129dd92c096cdbe892f51e0e04f738be46f6d00e13bc731d709ddb74a7243
• Información de taxonomías (taxonomies in force and no longer in force)

  Taxonomy · HTML

  Lists the Banco de España XBRL taxonomies in force by type of institution (MFIs, credit institutions and specialised lending institutions, payment service providers, mutual guarantee companies, appraisal companies and currency exchange bureaux) and links the full Banco de España taxonomy package.

• Accountancy. Information to the Banco de España (Circular 4/2019): related forms and documents in force

  List of returns · HTML

• Circular 4/2019, de 26 de noviembre, del Banco de España, a establecimientos financieros de crédito, sobre normas de información financiera pública y reservada, y modelos de estados financieros (texto consolidado, versión de 29/12/2021)

  Legal text · HTML

• Specialised lending institutions (SLIs)

  List of returns · HTML

Sources

Every page and document this return's facts were read from.

• bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/contabilidad/informacion-periodica-circular-4-2019/
• bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/
• boe.es/eli/es/cir/2019/11/26/4/con/20211229
• bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf

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.