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In forceProfit and loss and business resultsLast checked 11 November 2026

Credit loss allowances (809A)

A regulatory return listed by the Bank of Israel (Banking Supervision Department), Israel.

Shows the allowances banks and card acquirers set aside for expected credit losses, with indicators of credit quality, internal rating breakdowns and restructured debts. The supervisor uses it to judge whether provisions match the risk in the loan book. Source

Official title: הפרשה להפסדי אשראי (רבעוני)

The facts

Who files
Banking corporations and acquirers (card-acquiring companies), except foreign banks. Banks report on a bank (unconsolidated) basis except table 01, which is consolidated; acquirers report consolidated. Tables 01 to 05 are for banks, tables 06 to 08 for acquirers. Source
How often
Quarterly. Source
Deadline
Within 4 business days of the publication date of the quarterly or annual financial statements. Source
Format
Other. The file format is not confirmed: directives in this series say to report 'via computer communications over the internet, using the secure technology used by the Bank of Israel'. The taxonomy package, which would show whether this directive has an XBRL module, could not be downloaded. Source
How it is filed
The format above is what the library records; what could not be verified is on the Bank of Israel's page.
Status
In force
Group
Profit and loss and business results

Templates (8)

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

  • Total credit loss allowance and credit quality indicators for credit to the public (809A-01)
  • Group-based credit loss allowance for on-balance-sheet credit to the public (809A-02)
  • Recorded debt balance by internal rating of on-balance-sheet credit to the public (809A-03)
  • Credit loss allowance for off-balance-sheet credit risk to the public (809A-04)
  • Credit to the public that underwent troubled debt restructuring (809A-05)
  • Total credit loss allowance (acquirers) (809A-06)
  • Group-based credit loss allowance for on-balance-sheet credit to the public (acquirers) (809A-07)
  • Recorded debt balance by internal rating of credit risk to private individuals not guaranteed by banks (acquirers) (809A-08)

As listed in the 09/2023 version of the directive. Source

Validation rules

No published validation rules were found for this return. No published validation rules found in the documents that could be read. Source

Public data

No published data from this return was found. No series citing this directive were found in the Bank of Israel statistics database (SDMX dataflows of the Banking Supervision and Statistics agencies, checked 2026-11-11). Source

Official documents (6)

The Bank of Israel'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 Bank of Israel's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.