Line4

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

Interest rate risk of specialised lending institutions (RI1, RI2, RI3, rule 24)

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

Specialised lending institutions report interest rate risk in their balance sheet using statements RI1 to RI3 of rule 63 of Circular 2/2016 (rule 24 of Circular 1/2022). Source

Official title: Información al Banco de España sobre el riesgo de tipo de interés del balance (Circular 1/2022, Norma 24)

The facts

Who files
Specialised lending institutions with assets of EUR 300 million or more send RI1, RI2 and RI3; smaller ones send RI1, and also RI2 and RI3 if the estimated impact on economic value or on net interest margin reaches 10% (rule 24 of Circular 1/2022). Source
How often
Semi-annual (rule 24 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
Other. Not stated on the Banco de España page, which lists the document headings for this return without links. 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 (3)

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

  • Internal estimates of interest rate risk in activities outside the trading book (RI1)
  • Interest-rate-sensitive positions in activities outside the trading book (RI2)
  • Interest rate options in activities outside the trading book (RI3)

Where the list was read: Source

Validation rules

No published validation rules were found for this return. The page names 'Correlaciones y cuadres' documents for this return but gives no links, so no rules were read. Source

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 (5)

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.