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In forceSpecialised lending institutions (national)Last checked 11 November 2026

Capital adequacy of hybrid specialised lending institutions (AC 01)

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

Hybrid specialised lending institutions (those that also provide payment services or issue e-money) combine the own funds requirements of those activities with their lending requirements in statement AC 01, capital adequacy for all activities (rule 21 of Circular 1/2022). Source

Official title: Información al Banco de España sobre los fondos propios de los establecimientos financieros de crédito híbridos (Circular 1/2022, Norma 21): Adecuación del capital - Total actividades

The facts

Who files
Hybrid specialised lending institutions (rule 21 of Circular 1/2022). Source
How often
Semi-annual (rule 21 of Circular 1/2022). Source
Deadline
Before the end of the second month after the reference date, unless another deadline is set; if that day is a holiday, Saturday or Sunday, the next working day (rule 19.5 of Circular 1/2022). 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 'EFC_AC_1.0' (prudential information of hybrid specialised lending institutions). 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
Specialised lending institutions (national)

Templates (1)

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

  • Capital adequacy: total activities (AC 01)

Where the list was read: Source

Validation rules

24 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 'EFC_AC_correlaciones_y_cuadres.xls' (file dated 2026-08-03 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.