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In forcePayment and e-money institutions (national)Last checked 11 November 2026

Financial statements of payment and e-money institutions, Circular 4/2017 formats (PI, PC, FI, FC 40, Circular 5/2020)

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

The subset of credit institution statements that payment institutions and e-money institutions send, in the Circular 4/2017 formats: public individual and consolidated primary statements, confidential individual balance sheet and profit or loss, appropriation of profit, group structure and, for e-money institutions, the EMU statistical statements (rules 6, 7, 12, 13 and 14 of Circular 5/2020). Source

Official title: Estados de la Circular 4/2017 que deben remitir las entidades de pago y de dinero electrónico (Circular 5/2020)

The facts

Who files
Payment institutions, e-money institutions and branches in Spain of non-EEA e-money institutions; their consolidated groups for PC and FC 40; e-money institutions and all branches of foreign e-money institutions for the EMU statements (Circular 5/2020). Source
How often
PI 1 to PI 5 and PC 1 to PC 5 annual; FI 1 and FI 2 semi-annual; FI 182 and FC 40 annual (rules 6, 7, 12 and 13 of Circular 5/2020). Source
Deadline
PI statements by day 20 of the second month after the reference month; PC statements by 20 February; FI 1 and FI 2 by day 20 of the second following month; FI 182 and FC 40 by 20 February (rules 6, 7, 12 and 13 of 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). 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
Group
Payment and e-money institutions (national)

Templates (6)

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)
  • Appropriation of profit (FI 182)
  • Group structure (FC 40)

The EMU statements that e-money institutions also send are recorded in the return ci-mfi-balance-sheet-uem. 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.

How they were counted

Not counted separately: the statements use the Circular 4/2017 formats and their cross-checks (see the credit institution returns).

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 payment institutions and e-money institutions entity by entity, annually, in web applications with XBRL, PDF and Excel downloads (rules 6 and 7 of Circular 5/2020 give it this task). 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.

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.