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

Own funds, large exposures, leverage and non-performing loans of specialised lending institutions (C 01.00 to C 91.00, rule 20)

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

Specialised lending institutions send only a defined subset of the EU supervisory reporting templates on own funds, own funds requirements, large exposures, leverage and non-performing exposures (rule 20 of Circular 1/2022, applying Article 31 of Royal Decree 309/2020). Source

Official title: Información al Banco de España sobre fondos propios, grandes exposiciones, apalancamiento y préstamos dudosos (Circular 1/2022, Norma 20)

The facts

Who files
Specialised lending institutions; the market risk templates only parent and stand-alone institutions (rule 20.1 of Circular 1/2022). Source
How often
Semi-annual for most templates; annual for C 06.01, C 06.02 and C 15.00 (rule 20.1 of Circular 1/2022). The Bank may require more frequent reporting. 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). The EU COREP templates through the Bank's extension of the EBA taxonomy. Templates C 01.00 to C 03.00 must be signed electronically by the chief executive or another authorised senior manager, within 20 calendar days after the deadline (rule 19.8). 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 (30)

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

  • Own funds (C 01.00)
  • Own funds requirements (C 02.00)
  • Capital ratios (C 03.00)
  • Memorandum items (C 04.00)
  • Group solvency: information on affiliates, total (C 06.01)
  • Group solvency: information on affiliates (C 06.02)
  • Credit and counterparty credit risks and free deliveries: standardised approach (C 07.00)
  • Credit and counterparty credit risks and free deliveries: IRB approach (C 08.01)
  • IRB approach: breakdown by obligor grades or pools (C 08.02)
  • Credit exposures relevant for the countercyclical buffer by country (C 09.04)
  • Credit risk: equity, IRB approaches (C 10.01)
  • Credit risk: equity, IRB approaches, breakdown by obligor grades (C 10.02)
  • Credit risk: securitisations (C 13.01)
  • Exposures and losses from lending collateralised by immovable property (C 15.00)
  • Operational risk: losses and recoveries (C 16.00)
  • Market risk: standardised approach for position risks in traded debt instruments (C 18.00)
Show all 30 templates
  • Market risk: standardised approach for position risk in equities (C 21.00)
  • Market risk: standardised approaches for foreign exchange risk (C 22.00)
  • Market risk: standardised approaches for commodities (C 23.00)
  • Market risk internal models (C 24.00)
  • Large exposures limits (C 26.00)
  • Identification of the counterparty (C 27.00)
  • Exposures in the non-trading and trading book (C 28.00)
  • Detail of exposures to individual clients within groups of connected clients (C 29.00)
  • Calculation of deductions for non-performing exposures (C 35.01)
  • Minimum coverage requirements and exposure values of non-performing exposures, excluding certain forborne exposures (C 35.02)
  • Minimum coverage requirements and exposure values of certain forborne non-performing exposures (C 35.03)
  • Leverage ratio calculation (C 47.00)
  • Trading book and market risk thresholds (C 90.00)
  • Alternative standardised approach for market risk: own funds requirements (C 91.00)

The national subset that rule 20 of Circular 1/2022 selects from the EU templates; names translated from the circular's table. Source

Validation rules

The BdE publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: Banco de España cross-check workbooks ('Correlaciones y cuadres') with rule code, severity, owner and formula.

See the credit institution COREP returns for the counts of the Bank's own rules.

How they were counted

Not counted here: the Bank links the same cross-check workbooks it uses for credit institutions (own funds, large exposures, leverage, market risk), which hold both EBA and Banco de España rules.

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 (21)

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.