Line4

In forceExposure outside IsraelLast checked 11 November 2026

Overseas offices (865)

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

Reports the balance sheet, profit and loss and selected data of a bank's overseas offices ('שלוחות בחו"ל', its branches and subsidiaries outside Israel). The table list comes from the 2019 taxonomy notice; the directive's own text could not be read. Source

Official title: שלוחות בחו"ל

The facts

Who files
Directive 803 lists this report among the reports that apply to banking corporations and/or systemically important payment service providers. The directive's own scope section could not be read. Source
How often
Quarterly ('שלוחות בחו"ל (רבעוני)'). The taxonomy documentation says 865 has separate annual and quarterly modules. Source
Deadline
4 business days after the publication date of the financial statements (directive 803). Source
Format
XBRL-XML. XBRL instance filed online to the Bank of Israel. The version 9 notice cuts directive 865 from 26 tables to 3; the taxonomy documentation says 865 has separate annual and quarterly modules. 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
Exposure outside Israel

Templates (3)

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

  • Balance sheet (865-01)
  • Profit and loss (865-02)
  • Selected data (865-03)

From the taxonomy version 9 notice (March 2019), which cut the report from 26 tables to these 3 and moved results to a cumulative basis. Later changes could not be checked. 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

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 (9)

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.