Line4

In forceBalance sheet and off-balance-sheet dataLast checked 11 November 2026

Monthly balance sheet (821)

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

A bank's full balance sheet each month, split by linkage (unindexed shekel, CPI-indexed, foreign currency), by residents and non-residents, by economic sector and by supervisory activity segment. It gives the supervisor a monthly picture of each bank's assets, liabilities, credit and deposits. Source

Official title: מאזן חודשי

The facts

Who files
Banking corporations and foreign banks, on a bank (unconsolidated) basis. Source
How often
Monthly. Source
Deadline
Within 25 days of the end of the reported month (directive 821, update 22, 09/2025). The deadlines table in directive 803 still says 30 days. Source
Format
XBRL-XML. XBRL instance filed online to the Bank of Israel. Taxonomy version 12 lists new tables 7.1, 7.2 and 12 for directive 821. 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
Balance sheet and off-balance-sheet data

Templates (11)

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

  • Monthly balance sheet: activity in Israel and abroad (821-01)
  • Monetary assets, activity in Israel, by linkage segment (821-02)
  • Monetary liabilities, activity in Israel, by linkage segment (821-03)
  • Monetary assets, activity in Israel: foreign currency segment (821-04)
  • Monetary liabilities, activity in Israel: foreign currency segment (821-05)
  • Assets and liabilities by linkage base (821-06)
  • Net credit to the public and deposits of the public: Israeli residents and non-residents, commercial and private individuals (821-07)
  • Credit to the public by economic sector: balances and arrears (821-7.1)
  • Credit to the public by supervisory activity segment, activity in Israel: balances, current accounts and overdrafts, and arrears (821-7.2)
  • Credit and deposits by extent of collection (appendix B) (821-08)
  • Selected off-balance-sheet items, activity in Israel (appendix C) (821-09)

The directive says it has 11 tables. The table of contents also lists an appendix D (clearing movements and other shekel debits and credits) with its own web page; its content could not be read. Source

Validation rules

The Bank of Israel 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: XBRL Formula 1.0 value assertions in the taxonomy package (val folder, files vr-*.xml grouped in assertion sets per table, severity fatal or warning), per the Bank's taxonomy documentation.

The directive text also sets reconciliations, for example table 7.1 row 20 column 01 must equal table 01 row 04 column 07, and housing loans in table 07 must equal those reported under directive 876 (sections 20 and 23 to 25).

The rules, on boi.org.il

How they were counted

Not counted. The checks are XBRL Formula assertions inside the taxonomy package, which is linked only from the XBRL page; that page blocks automated access and the package file could not be located.

Counts are in the Bank of Israel's own unit, so they are not comparable with other regulators' counts.

Public data

Published only added up across firms. Monthly balance sheet series for the whole banking system are published in the Bank's statistics database (dataflow BBS_99 'Monthly Balance Sheets - Banks', and website series WEB_M), tagged with data points of directive 821. No bank-by-bank 821 series were found. Source

Where it is published (SDMX (CSV or SDMX-ML) via API)

  • Website series, monthly (WEB_M)

    Firm by firm · SDMX 3.0 API (CSV or SDMX-ML)

    Monthly series behind the Bank's website tables, bank by bank and for the system, citing data points of directives 821, 822, 823, 823A and 876. Bank-level series were seen for directives 822 and 823. Latest period seen: 2026-09. Source

  • Monthly balance sheets - banks (BBS_99)

    Added up across firms · SDMX 3.0 API (CSV or SDMX-ML)

    Monthly balance sheet series for the total banking system (solo basis), citing data points of directive 821. Latest period seen: 2026-07. Source

Official documents (11)

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.