The facts

Who files: Commercial banks, finance companies and credit foncier companies. Source
How often: Monthly. Source
Deadline: The data file (DF_SAL) within 21 days of the end of the reporting period; the soft copy in PDF (SAL_PDF) within 25 days. Source
Format: XML. Reported via the DMS as the SAL data set (version 2026.01, effective Aug 2026); published completion aids for banks are in both Excel and zip form. Source
How it is filed: Filing routes recorded for the BOT: DAP (Data Acquisition and Publication); RDT (Regulatory Data Transformation). See how firms file with the BOT.
Status: In force
Legal basis: Financial Institution Business Act, B.E. 2551 (2008)
Group: Financial statements

Templates (2)

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

Summary Statement of Assets and Liabilities (Soft Copy) (SAL_PDF)
Summary Statement of Assets and Liabilities (DF_SAL)

Where the list was read: Source

Validation rules

No published validation rules were found for this return. No validation rules for this return were found in the documents published on its page. BOT's Data Set page describes three automated checks its DMS system runs on every submission: Basic Validation, Complex Validation (relationships within the same data set, run on data received by 17:00 each day) and Cross Validation (between data sets, with results shown to the reporting firm the next day). Source

Public data

Published only added up across firms. Published by BOT as the Summary Statement of Assets and Liabilities statistics table. Source

Where it is published

Summary Statement of Assets and Liabilities
Added up across firms · Web table
Aggregate monthly balance sheet statistics for commercial banks, finance companies and credit foncier companies, published from the Short Statement of Assets and Liabilities (SAL) return. Source

Official documents (1)

The BOT's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Summary of Assets and Liabilities report form for commercial banks, version 1.2
Template · ZIP · 54.8 KB · 5 October 2023
SHA-256 41fe656e4204show in fullhide
41fe656e420456f5c91d0a2f351dd5680e1fd1069aa607ac48f4cec177e7a41d

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 BOT'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 13 November 2026.

Short statement of assets and liabilities (SAL)