Line4

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

Published financial statements of banks and credit card companies (850)

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

Banks and credit card companies file their quarterly and annual published financial statements with the supervisor in structured form. The Bank uses these data for its bank-by-bank statistics on financial results and capital. Source

Official title: דוח כספי לציבור של תאגידים בנקאיים ושל חברות כרטיסי אשראי (רבעוני/שנתי)

The facts

Who files
Banking corporations and credit card companies (directive title and the 803 table, which lists separate quarterly and annual rows for each). Source
How often
Quarterly and annual. Source
Deadline
On the publication date of the financial statement (directive 803), for quarterly and annual statements alike. Source
Format
XBRL-XML. XBRL instance filed online to the Bank of Israel. The taxonomy change notes list the published financial statements as XBRL directives: 630 (banks, annual) and 670 (credit card companies, annual) in version 12; 660 (banks, quarterly) and 680 (credit card companies, quarterly) in versions 9 and 35. 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 (0)

The library lists no templates for this return.

Not listed. The statements are filed as XBRL modules 630 and 660 (banks) and 670 and 680 (credit card companies), whose tables follow the Public Reporting Directives; the taxonomy package that lists them could not be downloaded. 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 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 firm by firm. Financial statement and capital series are published bank by bank and credit card company by company each quarter in the Bank's statistics database (dataflows BFR_99, BCAP and CCFR), each series tagged with the data point codes of modules 630, 660, 670 and 680. Source

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

  • Financial statements - banks (BFR_99)

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

    Quarterly series from the published financial statements of each bank and banking group, and system totals. Each series carries the data point codes it was built from (modules D630 and D660 for banks, D670 and D680 for credit card companies). Latest period seen: 2026-Q2. Source

  • Capital adequacy (BCAP)

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

    Quarterly capital, risk-weighted asset and capital ratio series for each bank and the system, built from data points of the published financial statements (modules D630 and D660). Latest period seen: 2026-Q2. Source

  • Financial statements - credit card companies (CCFR)

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

    Quarterly series for each credit card company and their total, built from modules D670 and D680. Latest period seen: 2026-Q2. Source

  • Website series, quarterly (WEB_Q)

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

    Quarterly, half-yearly and annual series behind the Bank's website tables, citing data points of the published financial statements (D630, D660, D670, D680) and of directives 828 (fees, bank by bank), 832 and 856. 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.