{"name":"Line4 regulatory submissions library","licence":"CC BY 4.0 for Line4's records; regulators' documents remain theirs","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-11","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"banco-espana","last_checked":"2026-11-11","regulator":{"name":"Banco de España","short_name":"BdE","country":"Spain","country_code":"ES","region":"Europe","website":"https://www.bde.es","what_it_does":"Spain's central bank promotes the smooth operation and stability of the financial system and supervises the solvency, conduct and compliance with specific rules of credit institutions (Article 7 of its Law of Autonomy). Since 4 November 2014 Spanish banks have been supervised within the Single Supervisory Mechanism, with the ECB; the Bank's ongoing off-site supervision keeps an up-to-date view of each bank's situation and risk profile, and it collects the regular returns of the institutions it supervises.","source":"https://www.bde.es/wbe/en/areas-actuacion/supervision-entidades-financieras/funcion-supervisora-banco-espana/modelo-supervision-espana/"},"scope":{"text":"The periodic returns the Banco de España lists for the firms it supervises: 77 returns, of which 53 are national (the Bank's own statements; group names end '(national)') and 24 are EU-harmonised returns that the Bank lists and collects (group names end '(EU, EBA)', '(EU, ECB)', '(EU, ESAs)'). Anchor lists: the Bank's Information Desk page for financial institutions and its pages 'Financial information required from supervised entities' for credit institutions, e-money institutions, payment institutions, currency exchange bureaux, specialised lending institutions, real estate lenders and credit intermediaries, payment service providers, mutual guarantee companies and appraisal companies, with every forms page they link; the pages on reporting to the Central Credit Register; the list of Banco de España XBRL taxonomies in force; and the Virtual Office procedure for sending financial documentation. Credit institutions: the EU returns the Bank lists (FINREP, COREP own funds, losses on loans secured by immovable property, large exposures, leverage, LCR, NSFR, asset encumbrance, additional liquidity monitoring metrics, G-SII indicators, IRRBB, market risk, supervisory benchmarking, financial conglomerates, resolution planning, MREL and TLAC, the impracticability notification and the four remuneration data collections, which the Bank requires through Circular 2/2016) and the ECB supervisory fee factors; and the national statements: the public and confidential financial statements of Circular 4/2017 (FI, PI, PC, FC and F statements), the statements complementary to the Central Credit Register, the CIR declarations themselves, the Circular 2/2016 statements (RI1 to RI3, CF1, securitisation notices, CCAS1, the ICAAP summary IAC01), the Deposit Guarantee Fund contribution bases, interest rate statement 2172, floor clause complaints, the Circular 4/2021 conduct and complaints statements, the Circular 1/2023 covered bond statements, the Circular 1/2024 capital structure information, the Code of Good Practice and loan moratoria statements, branch offices and the EMU statistical (UEM) and interest rate (MIR) statements that the Bank collects for ECB statistics under its own forms. Other sectors, as far as the Bank's pages allow: specialised lending institutions (Circular 4/2019 statements and the Circular 1/2022 prudential and liquidity statements), payment and e-money institutions (Circular 5/2020 statements), payment service providers (card fees, ATM withdrawal fees, payment accounts and the EU instant payments charges report), currency exchange bureaux, mutual guarantee companies, appraisal companies, and real estate lenders and credit intermediaries; the DORA register of information is recorded once for all sectors. Pages were read in English where the Bank offers them; most forms pages, files and all circulars are only in Spanish (the Bank says circulars are only available in Spanish), so official titles are kept in Spanish and the circulars were read in the BOE or on the Bank's site. Statements are listed at statement level (estado), as in the circulars, not table by table. Left out: insurers and pension funds, and investment firms and other securities firms, which the Banco de España does not supervise (its list of supervised entities does not include them, and its page on EBA harmonised information says the CNMV produces the supervisory disclosures on investment firms); event-driven documents sent through SIF (annual accounts, audit reports, recovery plans, suitability and senior officer registers, TLTRO reporting and others in I.E. 2008.02); the payment statistics of Circular 2/2022; returns of financial holding companies, Sareb and banking foundations; and the questionnaires of the Central Balance Sheet Data Office for non-financial companies.","source":"https://www.bde.es/wbe/en/punto-informacion/instituciones-financieras/"},"submission_systems":[{"name":"SIF (Sistema de Intercambio de Información Financiera)","what":"The Bank's system for receiving XBRL statements and financial documents. Institutions connect over HTTPS with a Banco de España electronic certificate, or send a signed and encrypted email to correo@procesos.bde.es with a ZIP file. SIF also offers a validation service before the official filing, returns acknowledgements or errors by email, and has a signing utility; statements that fail the validations are, as a rule, rejected and treated as not filed.","url":"https://sedeelectronica.bde.es/sede/es/tramites/envio-documentacion-financiera-p90.html?opcion_tramitacion=instituciones-financieras%2Felectronico","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},{"name":"Banco de España Virtual Office (Sede Electrónica): 'Envío de documentación financiera' (procedure ES_BDE_C164_P90)","what":"The Virtual Office procedure through which supervised institutions send the financial documentation they must file (annual accounts, management and audit reports, the annual banking report, supervisory fee data and other documents); it starts the SIF application and needs a certificate issued by the Banco de España. Documents that need a signature use a legal-person certificate of persons registered in the Bank's register of senior officers.","url":"https://sedeelectronica.bde.es/sede/es/tramites/envio-documentacion-financiera-p90.html?opcion_tramitacion=instituciones-financieras%2Felectronico","source":"https://sedeelectronica.bde.es/sede/es/tramites/envio-documentacion-financiera-p90.html?opcion_tramitacion=instituciones-financieras%2Felectronico"},{"name":"Editran and ITW file transfer (Central Credit Register and its complementary statements)","what":"Channels for sending the fixed-format CIR declaration files to the Bank's applications: Editran, or the ITW web interface, which needs only a valid Banco de España certificate and an internet connection; the CIRBE instructions also list SWIFT.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/instrucciones-tecnicas-declaracion-informacion/","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CRG-IE201307-V10.20.pdf"},{"name":"CRGWWW","what":"Web application through which reporting institutions access the data they have declared to the Central Credit Register; it needs a PKI certificate.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/aplicacion-crgwww/","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/aplicacion-crgwww/"},{"name":"EXB: register of branch offices of supervised entities","what":"Application, needing an electronic certificate, for the register of branch offices of supervised entities; the Bank links its user manual and access requirements from the reporting pages.","url":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/es/EXB-MU201204-V03.pdf","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"}],"licence":{"name":"Banco de España: Disclaimer (Aviso legal), section 'Banco de España website copyright'","quote":"The Banco de España does not grant any general licence to use, or any general authorisation in respect of, its industrial or intellectual property rights, or any other property or right associated with its website, except by express written agreement with third parties, and it reserves the right to modify at any time the terms and conditions for use of the information published on its website which are set out below: Users of the Banco de España website are free to make personal use of the information obtained directly therefrom, including making copies in RAM or any other temporary storage device. Any other use of the information, other than merely for personal consultation, is authorised only if the following terms and conditions are observed and complied with: - Any distribution or reproduction of information disseminated on the Banco de España website shall be carried out faithfully, without any manipulation or alteration of the content, and the Banco de España shall always be cited as the source. - When such information is incorporated into documents or other media that are to be sold or transferred for consideration, the individual or legal entity publishing or disseminating the information by whatever means, shall inform buyers and/or transferees that the information may be obtained free of charge from the Banco de España website [...]","url":"https://www.bde.es/wbe/en/pie/aviso-legal/","checked":"2026-11-11","redistribution":"allowed with conditions","conditions":"Reproduce faithfully, without changing the content, and always cite the Banco de España as the source. If the information is sold or passed on for a fee, tell recipients it is free on the Banco de España website. A page linked from another site must appear alone in its own window. The page also says the Bank grants no general licence to its intellectual property rights except by express written agreement.","decision":"mirror","decision_reason":"The Bank's terms authorise distribution and reproduction of the information on its website if it is faithful and the Bank is cited as the source. So copies of the Bank's own reporting documents are kept, unchanged and credited, and the library is free. EU legal texts, BOE copies of Spanish law and EBA or ECB material are under their publishers' terms and are not copied here.","required_notice":"Source: Banco de España (https://www.bde.es). Documents copied here are unchanged and are available free of charge on the Banco de España website. The plain-English summaries are Line4's own; the Banco de España does not endorse this library."},"public_filed_data":[{"name":"Primary public financial statements (web applications)","level":"firm-level","description":"Entity-by-entity individual and consolidated primary public financial statements (balance sheet, income statement, recognised income and expense, changes in equity, cash flows): quarterly for credit institutions from March 2018, annual for specialised lending institutions, payment institutions and e-money institutions. Up to two entities can be shown at a time and the data for all entities can be downloaded.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/","format":"Web applications with XBRL, PDF and Excel downloads","returns":["ci-public-individual","ci-public-consolidated","efc-financial-statements","pi-emi-financial-statements"],"reuse":"No separate terms on the page; the Banco de España website terms apply (see the licence block).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/"},{"name":"Supervisory Statistics on Credit Institutions","level":"aggregate","description":"Quarterly aggregate balance sheet, profit or loss, profitability, asset quality and solvency data for credit institutions operating in Spain, with breakdowns for significant institutions, built from the reports filed under Implementing Regulation (EU) 2021/451, ECB Regulation 2015/534 and Circular 4/2017.","url":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html","format":"PDF, Excel and CSV","returns":["ci-finrep","ci-corep-own-funds","ci-fi-finrep-individual"],"reuse":"No separate terms on the page; the Banco de España website terms apply (see the licence block).","source":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html"},{"name":"Interchange fees and merchant service charges","level":"firm-level","description":"For each payment service provider, average interchange fees and merchant service charges received on card payments at points of sale in Spain each quarter (and maximum fees for transactions with individuals), plus aggregate figures and time series; published under Law 18/2014 and updated quarterly.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/","format":"Web pages and Excel time series","returns":["psp-card-fees-tid"],"reuse":"No separate terms on the page; the Banco de España website terms apply (see the licence block).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/"}],"gaps":["Circular texts: Circular 4/2017 was read as published in the BOE on 6 December 2017 (BOE has no consolidated version of it on the page read) plus its amendment by Circular 1/2025; frequencies and deadlines quoted from its 2017 tables may have been changed by other amending circulars (2/2018, 2/2020, 3/2020, 5/2020, 6/2021, 1/2023), which were not read.","Circulars not read (texts are on app.bde.es, whose own terms page was not found, or in the BOE under references not looked up): Circular 8/2015 (Deposit Guarantee Fund), Circular 5/2012 (transparency; read only through the Bank's technical applications for statement 2172), Circular 1/2009 and Circular 1/2024 (capital structure and branch offices), Circular 1/2010 (interest rate statistics), Circulars 1/2015, 3/2016 and 2/2019 (payment service providers) and Order EHA/1327/2009 (mutual guarantee companies). So the frequency and deadline of the FGD bases, floor clauses, capital structure (EC 1), MIR statements, ATM fee and TID statements, mutual guarantee company financial statements and the La Palma moratoria statements are recorded as not stated.","EU returns: the Banco de España pages give the template lists and frequencies but not the remittance dates; deadlines are recorded as not stated and left to the EBA entry.","Asset encumbrance, MREL and TLAC, and instant payments charges (SEPA_IPR): the Bank's pages link no list of templates and frequencies, so frequency is recorded as not stated.","Supervisory benchmarking, COREP own funds, leverage ratio and losses on immovable property: the Bank's lists of templates are images inside PDFs; frequencies were read from the rendered images.","FINREP: the Bank's list of FINREP templates and frequencies is dated June 2020 and may not reflect later framework changes.","Validation rules for EU returns were not counted, as the brief requires; the Bank's own share is given in each note where its cross-check workbook marks the owner. For PDFs that mix EBA and Bank rules, the owner is not marked.","Validation rule counts for national returns are counts of distinct rule codes in the Bank's PDF cross-check reports, parsed from their text; rules whose validity period ended before 11 November 2026 were excluded. Older PDFs (for example RI1 to RI3, CF1, IAC01, statement 2172, mutual guarantee and appraisal company statements, currency exchange statements I and II, TID) use a layout that could not be counted reliably, so their count is null.","Circular 1/2026 on the Central Credit Register (BOE of 30 October 2026) repeals Circular 1/2013 twenty days after publication; the Bank's CIR page still links Circular 1/2013 and its data-module document. The record uses the new circular for scope, frequency and deadlines.","Formats of the Circular 2/2016 statements RI1 to RI3, CF1 and the securitisation template, of statement 2172, the floor clause statement and the OEC-3 form are not stated on the pages read; the Bank publishes them as PDF and Excel forms. Taxonomy list pages 2 and 3 for credit institutions were not opened, so some XBRL taxonomy names may be missing.","FI 152 (residential real estate loans, ESRB/2016/14) and FC 203 are not in the 2017 text of Circular 4/2017 read; their frequency and deadline were not found.","Rule 68.6 of Circular 4/2017 (individual FINREP of subsidiaries of significant groups) was read only in part; the deadline was not found.","The Bank's page for specialised lending institutions names 'Correlaciones y cuadres' and other documents for the interest rate risk statements of rule 24 of Circular 1/2022 without links; no documents could be recorded for them.","Who supervises insurers is not stated on any Banco de España page read; the supervisory model page only links the Dirección General de Seguros y Fondos de Pensiones among related institutions. Investment firms are attributed to the CNMV from the Bank's page on EBA harmonised information.","The supervisory disclosure portal shared by the Banco de España and the CNMV (transparencia.cnmv.bde.es), the annual banking report application, the web applications on app.bde.es and the SIF, CRGWWW and EXB applications on aps.bde.es were not opened (other hosts, logins or terms not checked).","Statement 2172 feeds the official mortgage reference rate; the page where that rate is published was not read.","The ECB supervisory fee factors: the deadline for the separate fee factor collection was not found in the parts of the ECB instructions read.","The Bank's page for credit institutions lists both MP8 (Royal Decree-law 13/2025) and MP9 (Royal Decree-law 23/2026) La Palma moratoria statements as in force; whether MP8 is still filed is not stated.","The English page for credit institutions labels the remuneration forms page 'Circular 3/2008 modified by Circular 4/2011' and the resolution forms page 'Remuneration', while the Spanish forms pages cite Circular 2/2016 and resolution; the record follows the forms pages and Circular 2/2016.","The BOE pages were read on www.boe.es after reading the BOE legal notice on boe.es; BOE texts are consolidated only for information and have no legal value."],"sources":[{"title":"Information Desk: Financial institutions (financial information required from supervised entities)","url":"https://www.bde.es/wbe/en/punto-informacion/instituciones-financieras/"},{"title":"Periodic information from credit institutions","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},{"title":"Electronic money institutions: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/"},{"title":"Payment institutions: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/"},{"title":"Specialised lending institutions: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/"},{"title":"Payment service providers: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/"},{"title":"Currency exchange bureaux: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/"},{"title":"Mutual guarantee companies: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/sociedades-garantia-reciproca/"},{"title":"Appraisal companies: financial information","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/sociedades-tasacion/"},{"title":"Real estate credit intermediaries and real estate lenders","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/intermediarios-de-credito-inmobiliario-y-prestamistas-inmobiliarios/"},{"title":"Reporting to the CCR required from supervised entities","url":"https://www.bde.es/wbe/en/punto-informacion/instituciones-financieras/accesos/informacion-para-la-cir-requerida-a-entidades-supervisadas/"},{"title":"Información de taxonomías (taxonomies in force)","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/taxonomias/"},{"title":"I.E. 2008.02: XBRL filing and SIF transmission rules","url":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},{"title":"Virtual Office: Envío de documentación financiera","url":"https://sedeelectronica.bde.es/sede/es/tramites/envio-documentacion-financiera-p90.html?opcion_tramitacion=instituciones-financieras%2Felectronico"},{"title":"The supervisory model in Spain","url":"https://www.bde.es/wbe/en/areas-actuacion/supervision-entidades-financieras/funcion-supervisora-banco-espana/modelo-supervision-espana/"},{"title":"Supervised entities","url":"https://www.bde.es/wbe/en/areas-actuacion/supervision-entidades-financieras/entidades-supervisadas/"},{"title":"EBA: harmonised information (supervisory disclosure)","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/normativa-guias-recomendaciones/eba-informacion-armonizada/"},{"title":"Circular 4/2017 (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},{"title":"Circular 2/2016, consolidated text (BOE)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},{"title":"Circular 1/2026 on the Central Credit Register (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"}],"returns":[{"id":"ci-finrep","code":"FINREP","name":"Financial reporting on a consolidated basis (FINREP)","official_name":"Información financiera en base consolidada (FINREP)","group":"Credit institutions: financial reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised consolidated financial report (FINREP) under the EU implementing technical standards on supervisory reporting: balance sheet, profit or loss and detailed breakdowns prepared under IFRS. Spanish groups file it to the Banco de España, which publishes the list of templates, the data to send and its cross-checks.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_suministro_FINREP/ficheros/FINREP_relacion_y_frecuencia_estados_a_reportar.pdf"},"who_files":{"text":"Credit institutions that must report own funds and own funds requirements on a consolidated or sub-consolidated basis send the Bank the consolidated financial information of the EU implementing regulation (rule 68 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"quarterly","text":"Quarterly for Part 1 of the templates; Part 2 templates are quarterly subject to a threshold, or not reported; other parts have other frequencies (the Bank's list of FINREP templates and frequencies, dated June 2020).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_suministro_FINREP/ficheros/FINREP_relacion_y_frecuencia_estados_a_reportar.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-financiera-base-consolidada-finrep/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 4/2017 of the Banco de España, rule 68 (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-financiera-base-consolidada-finrep/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-finrep","finrep-relacion-y-frecuencia-estados-a-reportar","finrep-consolidado-informacion-a-remitir","finrep-consolidado-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/finrep9).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/finrep9). The Bank's cross-check report for this return lists 19752 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"aggregate","text":"The Bank's quarterly Supervisory Statistics on Credit Institutions give aggregate balance sheet, profit or loss, profitability, asset quality and solvency data for credit institutions operating in Spain, built from the reports filed under Commission Implementing Regulation (EU) 2021/451, ECB Regulation 2015/534 and Circular 4/2017. No firm-by-firm figures from this return are published there.","url":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html","format":"PDF, Excel and CSV","source":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-financiera-base-consolidada-finrep/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_suministro_FINREP/ficheros/FINREP_relacion_y_frecuencia_estados_a_reportar.pdf"]},{"id":"ci-corep-own-funds","code":"COREP OF","name":"Own funds and own funds requirements (COREP)","official_name":"Información sobre los fondos propios y los requisitos de fondos propios","group":"Credit institutions: capital, leverage and large exposures (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised own funds and capital requirements report (COREP) under the Capital Requirements Regulation: own funds, risk exposure amounts and capital ratios, with credit, market, operational and other risk templates. Spanish credit institutions file it to the Banco de España.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_fondos_propios/Informacion_sobre_fondos_propios_y_requisitos_de_fondos_propios.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly for most templates; some templates semi-annual or annual (the Bank's list of own funds templates, which cites Articles 5 to 8 of Implementing Regulation (EU) 2024/3117).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_fondos_propios/Informacion_sobre_fondos_propios_y_requisitos_de_fondos_propios.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-fondos-propios-requisitos/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02). Rule 62.6 of Circular 2/2016 requires the capital statements CA1 to CA3 (C 01.00 to C 03.00) to be signed electronically by the chief executive or another authorised senior manager; the signature may follow within 20 calendar days after the deadline.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-of (docs/eba/corep-of.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-fondos-propios-requisitos/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-corep-of","informacion-sobre-fondos-propios-y-requisitos-de-fondos-prop","informacion-sobre-fondos-propios-informacion-a-remitir","solv-iii-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-of).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-of). The Bank's cross-check workbook for this return lists 34442 distinct rule codes, 33348 owned by the EBA and 1094 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"aggregate","text":"The Bank's quarterly Supervisory Statistics on Credit Institutions give aggregate balance sheet, profit or loss, profitability, asset quality and solvency data for credit institutions operating in Spain, built from the reports filed under Commission Implementing Regulation (EU) 2021/451, ECB Regulation 2015/534 and Circular 4/2017. No firm-by-firm figures from this return are published there.","url":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html","format":"PDF, Excel and CSV","source":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-fondos-propios-requisitos/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.boe.es/eli/es/cir/2016/02/02/2/con","https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_fondos_propios/Informacion_sobre_fondos_propios_y_requisitos_de_fondos_propios.pdf"]},{"id":"ci-ip-losses","code":"C 15.00","name":"Losses from lending collateralised by immovable property (COREP)","official_name":"Comunicación de pérdidas resultantes de préstamos garantizados mediante bienes inmuebles","group":"Credit institutions: capital, leverage and large exposures (EU, EBA)","status":"in force","purpose":{"text":"Reports exposures and losses arising from loans collateralised by immovable property, in the EBA template C 15.00 (short name CR IP LOSSES). The Bank lists it as a separate return with its own data and cross-check files.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/comunicacion_perdidas_resultantes/Ficheros/Comunicacion_perdidas_prestamos_garantizados_bienes_inmuebles.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"annual","text":"Annual (template C 15.00, statement [3215]; the Bank's list cites Article 13 of Implementing Regulation (EU) 2024/3117).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/comunicacion_perdidas_resultantes/Ficheros/Comunicacion_perdidas_prestamos_garantizados_bienes_inmuebles.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/comunicacion-perdidas-resultados-prestamos-garantizados-mediante-bienes-inmuebles/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-of (docs/eba/corep-of.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension. The Bank lists one template, C 15.00 [3215], which sits in the EBA's own funds framework.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/comunicacion-perdidas-resultados-prestamos-garantizados-mediante-bienes-inmuebles/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-ip-losses","comunicacion-perdidas-prestamos-garantizados-bienes-inmueble","comunicacion-p-p-g-bienes-inmuebles-informacion-a-remitir","comunicacion-p-p-g-bienes-inmuebles-codificacion-rc","comunicacion-p-p-g-bienes-inmuebles-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-of).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-of). The Bank's cross-check report for this return lists 12 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/comunicacion-perdidas-resultados-prestamos-garantizados-mediante-bienes-inmuebles/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/comunicacion-perdidas-resultados-prestamos-garantizados-mediante-bienes-inmuebles/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/comunicacion_perdidas_resultantes/Ficheros/Comunicacion_perdidas_prestamos_garantizados_bienes_inmuebles.pdf"]},{"id":"ci-large-exposures","code":"COREP LE","name":"Large exposures and concentration risk (COREP)","official_name":"Información sobre grandes exposiciones y riesgo de concentración","group":"Credit institutions: capital, leverage and large exposures (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised large exposures report: large exposure limits, counterparty identification, exposures in the non-trading and trading book and exposures to clients within groups of connected clients.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_grandes_exposiciones/Plantillas_de_Grandes_Exposiciones.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly (templates C 26.00 to C 29.00; the Bank's list cites Article 14 of Implementing Regulation (EU) 2021/451).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_grandes_exposiciones/Plantillas_de_Grandes_Exposiciones.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-grandes-exposiciones-riesgo-concentracion/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-le (docs/eba/corep-le.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-grandes-exposiciones-riesgo-concentracion/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-le","solv-ggee-corelaciones-y-cuadres","plantillas-de-grandes-exposiciones","grandes-exposiciones-informacion-a-remitir"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-le).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-le). The Bank's cross-check workbook for this return lists 175 distinct rule codes, 89 owned by the EBA and 86 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-grandes-exposiciones-riesgo-concentracion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-grandes-exposiciones-riesgo-concentracion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_sobre_grandes_exposiciones/Plantillas_de_Grandes_Exposiciones.pdf"]},{"id":"ci-leverage-ratio","code":"COREP LR","name":"Leverage ratio (COREP)","official_name":"Información de la ratio de apalancamiento","group":"Credit institutions: capital, leverage and large exposures (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised leverage ratio report: the leverage ratio calculation, the breakdown of the exposure measure, general information and leverage ratio volatility.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/informacion_del_ratio/Plantillas_de_Ratio_de_Apalancamiento.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly (templates C 40.00, C 43.00, C 44.00, C 47.00, C 48.01 and C 48.02; the Bank's list cites Article 15 of Implementing Regulation (EU) 2024/3117).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/informacion_del_ratio/Plantillas_de_Ratio_de_Apalancamiento.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-ratio-apalancamiento/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lr (docs/eba/corep-lr.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension. The Bank's list gives each template its own statement number, for example C 47.00 is [3247].","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-ratio-apalancamiento/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-lr","solv-lr-correlaciones-y-cuadres","plantillas-de-ratio-de-apalancamiento","ratio-de-apalancamiento-informacion-a-remitir"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-lr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-lr). The Bank's cross-check workbook for this return lists 399 distinct rule codes, 316 owned by the EBA and 83 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-ratio-apalancamiento/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-ratio-apalancamiento/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/informacion_del_ratio/Plantillas_de_Ratio_de_Apalancamiento.pdf"]},{"id":"ci-lcr","code":"COREP LCR DA","name":"Liquidity coverage ratio (LCR)","official_name":"Información sobre la ratio de cobertura de liquidez","group":"Credit institutions: liquidity and funding (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised liquidity coverage ratio report: liquid assets, outflows, inflows, collateral swaps, the calculation and the consolidation perimeter (templates C 72.00 to C 77.00 in the Bank's list).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_cobertura/Ficheros/Plantillas_Ratio_Cobertura_Liquidez.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"monthly","text":"Monthly (templates C 72.00 to C 77.00; the Bank's list cites Article 16 of Implementing Regulation (EU) 2021/451).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_cobertura/Ficheros/Plantillas_Ratio_Cobertura_Liquidez.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-ratio-cobertura-liquidez/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lcr-da (docs/eba/corep-lcr-da.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-ratio-cobertura-liquidez/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-lcr","plantillas-ratio-cobertura-liquidez","ratio-de-cobertura-de-liquidez-informacion-a-remitir","correlaciones-lcrda-rc","correlaciones-lcrda-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-lcr-da).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-lcr-da). The Bank's cross-check report for this return lists 7703 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-ratio-cobertura-liquidez/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-ratio-cobertura-liquidez/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_cobertura/Ficheros/Plantillas_Ratio_Cobertura_Liquidez.pdf"]},{"id":"ci-nsfr","code":"COREP NSFR","name":"Net stable funding ratio (NSFR)","official_name":"Información sobre la financiación estable neta","group":"Credit institutions: liquidity and funding (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised net stable funding ratio report: required and available stable funding (full and simplified templates) and the NSFR summary.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_financiacion_est/Plantillas_Financiacion_Estable_Neta.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly (templates C 80.00 to C 84.00; the Bank's list cites Article 17 of Implementing Regulation (EU) 2021/451).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_financiacion_est/Plantillas_Financiacion_Estable_Neta.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-financiacion-estable-neta/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-nsfr (docs/eba/corep-nsfr.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-financiacion-estable-neta/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-nsfr","plantillas-financiacion-estable-neta","plantillas-financiacion-estable-neta-informacion-a-remitir","solv-nsfr-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-nsfr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-nsfr). The Bank's cross-check workbook for this return lists 2628 distinct rule codes, 2404 owned by the EBA and 224 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-financiacion-estable-neta/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-financiacion-estable-neta/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_financiacion_est/Plantillas_Financiacion_Estable_Neta.pdf"]},{"id":"ci-asset-encumbrance","code":"AE","name":"Asset encumbrance","official_name":"Información sobre los activos con cargas","group":"Credit institutions: financial reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised asset encumbrance report. The Bank's page links the data to send and its cross-checks for it.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-activos-con-carga/"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page, which links the data to send and the cross-checks but no list of templates and frequencies.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-activos-con-carga/"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-activos-con-carga/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ae (docs/eba/ae.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-activos-con-carga/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-ae","ae-informacion-a-remitir","fin-ae-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/ae).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/ae). The Bank's cross-check workbook for this return lists 2285 distinct rule codes, 2205 owned by the EBA and 80 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-activos-con-carga/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-activos-con-carga/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"ci-almm","code":"COREP ALMM","name":"Additional liquidity monitoring metrics (ALMM)","official_name":"Información sobre parámetros de control adicionales a efectos de la información sobre la liquidez","group":"Credit institutions: liquidity and funding (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised additional liquidity monitoring metrics: maturity ladder, concentration of funding by counterparty and product type, prices for funding, roll-over of funding and concentration of counterbalancing capacity.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_parametros/Ficheros/Plantillas_de_Parametros_control_liquidez.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"varies","text":"Monthly or quarterly (templates C 66.00 to C 71.00; the Bank's list cites Article 18 of Implementing Regulation (EU) 2021/451).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_parametros/Ficheros/Plantillas_de_Parametros_control_liquidez.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-parametros-control-adicionales-efectos-informacion-liquidez/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-alm (docs/eba/corep-alm.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-parametros-control-adicionales-efectos-informacion-liquidez/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-almm","plantillas-de-parametros-control-liquidez","parametros-control-liquidez-informacion-a-remitir","parametros-control-liquidez-codificacion-rc","parametros-control-liquidez-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-alm).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-alm). The Bank's cross-check report for this return lists 12263 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-parametros-control-adicionales-efectos-informacion-liquidez/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-parametros-control-adicionales-efectos-informacion-liquidez/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/inf_parametros/Ficheros/Plantillas_de_Parametros_control_liquidez.pdf"]},{"id":"ci-gsii","code":"G 01.00","name":"Indicators for identifying global systemically important institutions (G-SII)","official_name":"Información complementaria con fines de identificación de las EISM y de asignación de los correspondientes porcentajes de colchón","group":"Credit institutions: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"Additional information used to identify global systemically important institutions (G-SIIs) and set their buffer rates (template G 01.00, G-SII indicators).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/informacion_con_fines_de_identificacion_de_EISM/ficheros/Plantilla_GSII.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly, as the Bank's list states for template G 01.00 [3900], citing Article 20 of Implementing Regulation (EU) 2021/451.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/informacion_con_fines_de_identificacion_de_EISM/ficheros/Plantilla_GSII.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-fines-identificacion-eism/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/gsii (docs/eba/gsii.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-fines-identificacion-eism/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-gsii","plantilla-gsii","identificadores-eism-y-partidas-ube","solv-gsii-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/gsii).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/gsii). The Bank's cross-check workbook for this return lists 28 distinct rule codes, 17 owned by the EBA and 11 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-fines-identificacion-eism/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-fines-identificacion-eism/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_supervision/informacion_con_fines_de_identificacion_de_EISM/ficheros/Plantilla_GSII.pdf"]},{"id":"ci-irrbb","code":"IRRBB","name":"Interest rate risk in the banking book (IRRBB)","official_name":"Información sobre el riesgo de tipo de interés de la cartera bancaria","group":"Credit institutions: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised IRRBB report: supervisory outlier tests on economic value and net interest income, sensitivity estimates, repricing cash flows, relevant parameters and qualitative information.","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly for templates J 01.00 to J 09.00 (with simplified versions for small and non-complex and 'other' institutions); annual for the qualitative templates J 10.01, J 10.02 and J 11.01 (the Bank's list).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/Informacion-sobre-el-riesgo-de-tipo-de-interes-de-la-cartera-bancaria/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/irrbb (docs/eba/irrbb.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/Informacion-sobre-el-riesgo-de-tipo-de-interes-de-la-cartera-bancaria/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-irrbb","relacion-y-frecuencia-de-los-estados-a-reportar","informacion-a-remitir-riesgo-de-tipo-de-interes-de-la-carter","solv-irrbb-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/irrbb).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/irrbb). The Bank's cross-check workbook for this return lists 4432 distinct rule codes, 4092 owned by the EBA and 340 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/Informacion-sobre-el-riesgo-de-tipo-de-interes-de-la-cartera-bancaria/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/Informacion-sobre-el-riesgo-de-tipo-de-interes-de-la-cartera-bancaria/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"]},{"id":"ci-market-risk-frtb","code":"COREP FRTB","name":"Specific reporting for market risk (FRTB thresholds and alternative standardised approach)","official_name":"Información sobre los requisitos específicos de presentación de información por riesgo de mercado","group":"Credit institutions: capital, leverage and large exposures (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised market risk report under Implementing Regulation (EU) 2021/453: trading book and market risk thresholds and own funds requirements under the alternative standardised approach.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Requisitos_especificos_de_informacion_por_riesgo_de_mercado.pdf"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly (templates C 90.00 and C 91.00; the Bank's list cites Article 1.1 of Implementing Regulation (EU) 2021/453).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Requisitos_especificos_de_informacion_por_riesgo_de_mercado.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/informacion-sobre-los-requisitos-especificos-de-presentacion-de-informacion-por-riesgo-de-mercado-e8a416aecc71281.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-frtb (docs/eba/corep-frtb.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/informacion-sobre-los-requisitos-especificos-de-presentacion-de-informacion-por-riesgo-de-mercado-e8a416aecc71281.html"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-frtb","solv-frtb-correlaciones-y-cuadres","requisitos-especificos-de-informacion-por-riesgo-de-mercado","informacion-a-remitir-sobre-informacion-por-riesgo-de-mercad"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-frtb).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/corep-frtb). The Bank's cross-check workbook for this return lists 120 distinct rule codes, 59 owned by the EBA and 61 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/informacion-sobre-los-requisitos-especificos-de-presentacion-de-informacion-por-riesgo-de-mercado-e8a416aecc71281.html"},"sources":["https://www.bde.es/wbe/en/informacion-sobre-los-requisitos-especificos-de-presentacion-de-informacion-por-riesgo-de-mercado-e8a416aecc71281.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Requisitos_especificos_de_informacion_por_riesgo_de_mercado.pdf"]},{"id":"ci-supervisory-benchmarking","code":"SBP","name":"Supervisory benchmarking of internal models","official_name":"Información sobre el establecimiento de referencias de supervisión de los modelos internos para el cálculo de los requisitos de fondos propios","group":"Credit institutions: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"Results of the supervisory benchmarking portfolios for internal models used to calculate own funds requirements: exposure data for low-default and high-default portfolios and the definition and mapping of internal models (credit risk), and initial market valuation, sensitivities and VaR results (market risk), as listed by the Bank.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2013/Ficheros/Informacion_SBP_Informacion_a_remitir.pdf"},"who_files":{"text":"Credit institutions authorised to use internal approaches for credit risk or market risk own funds requirements (the Bank lists the return under information on the supervision of entities under Directive 2013/36/EU).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"frequency":{"value":"annual","text":"Annual for all templates: credit risk benchmarking portfolios C 101.00 to C 111.00 and market risk templates from C 106.00 (the Bank's list of templates).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2013/Ficheros/Informacion_SBP_Informacion_a_remitir.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-supervision-entidades/informacion-sobre-establecimiento-referencias/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Directive 2013/36/EU (Capital Requirements Directive), as linked by the Banco de España","url":"http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02013L0036-20130717&rid=2"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-cr (docs/eba/sbp-cr.md) and eba/sbp-rm (docs/eba/sbp-rm.md) and eba/sbpimv (docs/eba/sbpimv.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-supervision-entidades/informacion-sobre-establecimiento-referencias/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-sbp","informacion-sbp-informacion-a-remitir","supervisory-benchmarking-portfolio-informacion-a-remitir","solv-sbp-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sbp-cr, eba/sbp-rm, eba/sbpimv).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/sbp-cr, eba/sbp-rm, eba/sbpimv). The Bank's cross-check workbook for this return lists 471 distinct rule codes, 127 owned by the EBA and 344 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-supervision-entidades/informacion-sobre-establecimiento-referencias/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-supervision-entidades/informacion-sobre-establecimiento-referencias/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2013/Ficheros/Informacion_SBP_Informacion_a_remitir.pdf"]},{"id":"ci-financial-conglomerates","code":"FICO","name":"Risk concentration and intra-group transactions of financial conglomerates","official_name":"Información con fines de supervisión sobre las concentraciones de riesgos y las operaciones intragrupo","group":"Credit institutions: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"Supervisory reporting on significant risk concentrations and intra-group transactions of financial conglomerates under Directive 2002/87/EC and Implementing Regulation (EU) 2022/2454.","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2002/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"who_files":{"text":"Credit institutions or mixed financial holding companies at the head of a financial conglomerate (the Bank's list gives the scope as 'EC o SFMC').","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2002/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"frequency":{"value":"semi-annual","text":"Semi-annual for all templates L 00.02 to L 08.02 (module SOLV_FICO; the Bank's list cites Article 1 of Implementing Regulation (EU) 2022/2454).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2002/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-la-supervision-de-entidades-directiva-2002/informacion-con-fines-de-supervision-sobre-las-concentraciones-de-riesgos/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/fc (docs/eba/fc.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-la-supervision-de-entidades-directiva-2002/informacion-con-fines-de-supervision-sobre-las-concentraciones-de-riesgos/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-fc","relacion-y-frecuencia-de-los-estados-a-reportar-2","informacion-a-remitir-fico","solv-fc-correlaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/fc).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/fc). The Bank's cross-check workbook for this return lists 371 distinct rule codes, 307 owned by the EBA and 64 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-la-supervision-de-entidades-directiva-2002/informacion-con-fines-de-supervision-sobre-las-concentraciones-de-riesgos/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-la-supervision-de-entidades-directiva-2002/informacion-con-fines-de-supervision-sobre-las-concentraciones-de-riesgos/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_sup_dir_2002/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"]},{"id":"dora-register","code":"DORA RoI","name":"Register of information on contracts with ICT third-party service providers (DORA)","official_name":"Información sobre el registro de los contratos con proveedores terceros de servicios TIC (DORA)","group":"All sectors: ICT third-party registers (EU, ESAs)","status":"in force","purpose":{"text":"The register of information on contracts with ICT third-party service providers under Regulation (EU) 2022/2554 (DORA), in the templates of Implementing Regulation (EU) 2024/2956 (B 01.01 to B 99.01 in the Bank's list).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_reg_DORA/Plantillas_DORA_Frecuencia.pdf"},"who_files":{"text":"Financial entities supervised by the Banco de España: the Bank links this return from its pages for credit institutions, electronic money institutions and payment institutions.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/"},"frequency":{"value":"annual","text":"Annual (templates B 01.01 to B 99.01, statements [1900] to [1914]; the Bank's list cites Implementing Regulation (EU) 2024/2956).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_reg_DORA/Plantillas_DORA_Frecuencia.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-el-registro-de-los-contratos-con-proveedores-terceros-de-servicios-tic-dora/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Implementing Technical Standard on the register of information (Implementing Regulation (EU) 2024/2956)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202402956"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/dora (docs/eba/dora.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-el-registro-de-los-contratos-con-proveedores-terceros-de-servicios-tic-dora/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-dora","plantillas-dora-frecuencia","informacion-a-remitir-dora","cuadernillo-validaciones-dora","cuadernillo-validaciones-adicionales-dora"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/dora).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/dora). The Bank's cross-check report for this return lists 81 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank also publishes a separate booklet of additional DORA validations. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-el-registro-de-los-contratos-con-proveedores-terceros-de-servicios-tic-dora/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/informacion-sobre-el-registro-de-los-contratos-con-proveedores-terceros-de-servicios-tic-dora/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/info_reg_DORA/Plantillas_DORA_Frecuencia.pdf"]},{"id":"ci-resolution-planning","code":"RESOL","name":"Resolution planning reporting","official_name":"Resolución EBA","group":"Credit institutions: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"Information for resolution planning in the EBA resolution reporting framework (taxonomy RESOL 4.4): organisational structure, liabilities and own funds, critical functions, critical services and financial market infrastructures, and group-level liability data.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/resolucion/ficheros/Informacion_sobre_planes_de_resolucion_requerimientos.pdf"},"who_files":{"text":"Resolution entities, liquidation entities, EU parent undertakings and relevant legal persons, individually or on a (sub-)consolidated basis, as marked in the Bank's list of templates.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/resolucion/ficheros/Informacion_sobre_planes_de_resolucion_requerimientos.pdf"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page; its list of templates (Z 01.01 to Z 17.00) shows which templates apply to each type of entity and says the Resolution department sets ad hoc requirements for entities under simplified obligations.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/resolucion/ficheros/Informacion_sobre_planes_de_resolucion_requerimientos.pdf"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/resolucion-eba.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/resol1 (docs/eba/resol1.md) and eba/resol2 (docs/eba/resol2.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/resolucion-eba.html"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-res-eba","informacion-sobre-planes-de-resolucion-requerimientos","resol-informacion-a-remitir","resol-cuadres-y-relaciones","resol-cuadres-y-relaciones-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/resol1, eba/resol2).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/resol1, eba/resol2). The Bank's cross-check report for this return lists 2633 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/resolucion-eba.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/resolucion-eba.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/taxonomias/vigentes/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/resolucion/ficheros/Informacion_sobre_planes_de_resolucion_requerimientos.pdf"]},{"id":"ci-mrel-tlac","code":"MREL TLAC","name":"MREL and TLAC reporting (loss-absorbing capacity)","official_name":"Requisito mínimo de fondos propios y pasivos elegibles y Capacidad total de absorción de pérdidas MREL-TLAC","group":"Credit institutions: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"Reporting on the minimum requirement for own funds and eligible liabilities (MREL) and total loss-absorbing capacity (TLAC) under Implementing Regulation (EU) 2021/763. The Bank also publishes the national ranking of claims in insolvency required by Article 8 of that regulation.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/requisito-minimo-de-fondos-propios-y-pasivos-elegibles-y-capacidad-total-de-absorcion-de-perdidas-mr-616d75a40691281.html"},"who_files":{"text":"Credit institutions. The Bank lists this return among the periodic information it requires from credit institutions, and rule 62.3 of Circular 2/2016 refers to their obligations to send the Bank the statements of Implementing Regulations (EU) 2021/451 and 2021/453, in addition to the Bank's own statements.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/requisito-minimo-de-fondos-propios-y-pasivos-elegibles-y-capacidad-total-de-absorcion-de-perdidas-mr-616d75a40691281.html"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/requisito-minimo-de-fondos-propios-y-pasivos-elegibles-y-capacidad-total-de-absorcion-de-perdidas-mr-616d75a40691281.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/mrel-tlac (docs/eba/mrel-tlac.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/requisito-minimo-de-fondos-propios-y-pasivos-elegibles-y-capacidad-total-de-absorcion-de-perdidas-mr-616d75a40691281.html"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-res-mrel","mrel-tlac-informacion-a-remitir","mrel-tlac-correlaciones-y-cuadres","orden-de-prelacion-nacional-en-caso-de-insolvencia"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/mrel-tlac).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/mrel-tlac). The Bank's cross-check workbook for this return lists 424 distinct rule codes, 347 owned by the EBA and 77 by the Banco de España itself, each with its severity (blocking 'Error restrictivo', non-blocking 'Error no restrictivo' or a request for public information) and a formula. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/requisito-minimo-de-fondos-propios-y-pasivos-elegibles-y-capacidad-total-de-absorcion-de-perdidas-mr-616d75a40691281.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/requisito-minimo-de-fondos-propios-y-pasivos-elegibles-y-capacidad-total-de-absorcion-de-perdidas-mr-616d75a40691281.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"ci-notif-impracticability","code":"IMPRACTICABILITY","name":"Notification that contractual recognition of bail-in powers is impracticable","official_name":"Notificación de conclusión de inviabilidad del reconocimiento contractual de las competencias de amortización y conversión","group":"Credit institutions: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"Notifies the conclusion that contractual recognition of write-down and conversion powers is not feasible ('inviabilidad del reconocimiento contractual'). The Bank lists it under resolution information and publishes the data to send and its cross-checks.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/notificacion-de-conclusion-de-inviabilidad-del-reconocimiento-contractual-de-las-competencias-de-amortizacion-y-conversion.html"},"who_files":{"text":"Credit institutions: the Bank lists the notification under resolution information on its page for credit institutions.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/"},"frequency":{"value":"event-driven","text":"A notification made when the conclusion is reached; no frequency is stated on the Banco de España page.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/notificacion-de-conclusion-de-inviabilidad-del-reconocimiento-contractual-de-las-competencias-de-amortizacion-y-conversion.html"},"deadline":{"text":"Not stated on the Banco de España page.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/notificacion-de-conclusion-de-inviabilidad-del-reconocimiento-contractual-de-las-competencias-de-amortizacion-y-conversion.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Circular 2/2016 of the Banco de España, rule 62 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/notif-impracticability (docs/eba/notif-impracticability.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/notificacion-de-conclusion-de-inviabilidad-del-reconocimiento-contractual-de-las-competencias-de-amortizacion-y-conversion.html"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-res-notif","notificaciones-sobre-la-impracticabilidad-informacion-a-remi","correlaciones-codificacion-rc","correlaciones-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/notif-impracticability).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/notif-impracticability). The Bank's cross-check report for this return lists 21 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/notificacion-de-conclusion-de-inviabilidad-del-reconocimiento-contractual-de-las-competencias-de-amortizacion-y-conversion.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/notificacion-de-conclusion-de-inviabilidad-del-reconocimiento-contractual-de-las-competencias-de-amortizacion-y-conversion.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/resolucion/"]},{"id":"ci-remuneration-benchmarking","code":"SOLV_RMBM","name":"Remuneration benchmarking and general remuneration information","official_name":"Información general sobre remuneraciones (SOLV_RMBM)","group":"Credit institutions and specialised lending institutions: remuneration data (EU, EBA)","status":"in force","purpose":{"text":"General information on remuneration of all staff and of identified staff, staff paid EUR 1 million or more, derogations from deferral and payment in instruments, and the remuneration awarded, special payments and deferred remuneration of identified staff. Statements R 03.00 and R 09.00 to R 12.00 correspond to the Pillar 3 templates EU REM1 to EU REM5 (rule 64.2 of Circular 2/2016); the Bank's taxonomy for these data cites EBA Guidelines EBA/GL/2022/06 and EBA/GL/2022/08.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"Credit institutions, on a consolidated basis, or individually if not in a Spanish consolidated group, and branches of non-EU credit institutions. Large institutions send all statements; small and non-complex and other institutions send subsets set out in rule 64.3 of Circular 2/2016; branches of non-EU credit institutions send R 01.00 to R 05.00. Specialised lending institutions also send these statements under rule 25 of Circular 1/2022, and the Bank links its credit institution pages from the specialised lending institutions page.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"annual","text":"Annual (rule 64.1 of Circular 2/2016: statements R 01.00, R 02.00, R 03.00, R 05.00 and R 09.00 to R 12.00).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Before 15 June of the year after the reference date (rule 64.5 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, rule 64 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},{"title":"Circular 1/2022 of the Banco de España, rule 25 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-bm-ci (docs/eba/rem-bm-ci.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmbm-informacion/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-rmbm","relacion-y-frecuencia-de-los-estados-de-remuneracion-solv-rm","informacion-a-remitir-remuneracion-solv-rmbm","correlaciones-remuneracion-solv-rmbm-codificacion-rc","correlaciones-remuneracion-solv-rmbm-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-bm-ci).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/rem-bm-ci). The Bank's cross-check report for this return lists 238 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmbm-informacion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmbm-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.boe.es/eli/es/cir/2016/02/02/2/con","https://www.boe.es/eli/es/cir/2022/01/24/1/con","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/remuneracion/remuneracion--informacion-al-banco-de-espana--circular-1-2022---impresos-y-documentos-relacionados/"]},{"id":"ci-remuneration-high-earners","code":"SOLV_RMHE","name":"High earners","official_name":"Información sobre la remuneración de las personas con alta remuneración (SOLV_RMHE)","group":"Credit institutions and specialised lending institutions: remuneration data (EU, EBA)","status":"in force","purpose":{"text":"Information on the remuneration of high earners under Directive 2013/36/EU (R 04.00) and, for investment firms in a consolidated group of credit institutions, under Directive (EU) 2019/2034 (R 04.01, sent by the Spanish parent).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"Credit institutions as set out in rule 64.3 and 64.4 of Circular 2/2016; specialised lending institutions under rule 25 of Circular 1/2022.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"annual","text":"Annual (rule 64.1 of Circular 2/2016: statements R 04.00 and R 04.01).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Before 15 June of the year after the reference date (rule 64.5 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, rule 64 (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-he-ci (docs/eba/rem-he-ci.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmhe-informacion/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-rmhe","relacion-y-frecuencia-de-los-estados-de-remuneracion-solv-rm-2","informacion-a-remitir-remuneracion-solv-rmhe","correlaciones-remuneracion-solv-rmhe-codificacion-rc","correlaciones-remuneracion-solv-rmhe-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-he-ci).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/rem-he-ci). The Bank's cross-check report for this return lists 556 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmhe-informacion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmhe-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.boe.es/eli/es/cir/2016/02/02/2/con"]},{"id":"ci-remuneration-gender-pay-gap","code":"SOLV_RMGAP","name":"Gender pay gap","official_name":"Información sobre la brecha salarial de género (SOLV_RMGAP)","group":"Credit institutions and specialised lending institutions: remuneration data (EU, EBA)","status":"in force","purpose":{"text":"Information on the gender pay gap (statement R 06.00). The Bank's taxonomy for remuneration data refers to the benchmarking of diversity practices under EBA guidelines.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"All credit institutions constituted in Spain, on an individual basis, except small and non-complex institutions, institutions with 50 staff or fewer and subsidiaries of parents in another EU Member State (rule 64 bis.2 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"varies","text":"Every three years ('Trienal', rule 64 bis of Circular 2/2016: statement R 06.00).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Before 15 June of the year after the reference date (rule 64 bis.3 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, rule 64 bis (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-gap-ci (docs/eba/rem-gap-ci.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmgap-informacion/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-rmgap","relacion-y-frecuencia-de-los-estados-de-remuneracion-solv-rm-3","informacion-a-remitir-remuneracion-solv-rmgap","correlaciones-remuneracion-solv-rmgap-codificacion-rc","correlaciones-remuneracion-solv-rmgap-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-gap-ci).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/rem-gap-ci). The Bank's cross-check report for this return lists 34 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmgap-informacion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmgap-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.boe.es/eli/es/cir/2016/02/02/2/con"]},{"id":"ci-remuneration-higher-ratios","code":"SOLV_RMHR","name":"Approved higher ratios between variable and fixed remuneration","official_name":"Información sobre las ratios más elevadas autorizadas entre la remuneración variable y fija (SOLV_RMHR)","group":"Credit institutions and specialised lending institutions: remuneration data (EU, EBA)","status":"in force","purpose":{"text":"Information on approved ratios of variable to fixed remuneration above 100% (statement R 07.00).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"Credit institutions whose general meeting or equivalent body approves variable remuneration above 100% of the fixed component, on an individual basis (rule 64 ter.1 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"varies","text":"Every two years ('Bienal', rule 64 ter of Circular 2/2016: statement R 07.00), when the general meeting approves variable pay above 100% of fixed pay.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Before 15 June of the year after the reference date (rule 64 ter.2 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, rule 64 ter (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-hr-institution (docs/eba/rem-hr-institution.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmhr-informacion/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-rmhr","relacion-y-frecuencia-de-los-estados-de-remuneracion-solv-rm-4","informacion-a-remitir-remuneracion-solv-rmhr","correlaciones-remuneracion-solv-rmhr-codificacion-rc","correlaciones-remuneracion-solv-rmhr-codificacion-fin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-hr-institution).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/rem-hr-institution). The Bank's cross-check report for this return lists 18 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmhr-informacion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmhr-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.boe.es/eli/es/cir/2016/02/02/2/con"]},{"id":"psp-instant-payments-charges","code":"SEPA_IPR","name":"Charges for credit transfers and instant transfers, payment accounts and rejected instant transfers","official_name":"Información sobre comisiones por transferencias, transferencias inmediatas y cuentas de pago, y operaciones denegadas (Pagos instantáneos)","group":"Payment service providers: instant payments (EU, EBA)","status":"in force","purpose":{"text":"Reporting under Implementing Regulation (EU) 2025/1979 on the number and value of credit transfers and instant credit transfers, the charges for them and for payment accounts, and the number of rejected instant credit transfers (templates S 01.01 to S 04.00 in the Bank's list).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/"},"who_files":{"text":"Payment service providers: the Bank lists this return on its page of information required from payment service providers.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/"},"deadline":{"text":"Not stated on the Banco de España page for this return or in its template list, which cite the EU implementing regulation for the reporting frequency. See the EBA entry for the EU remittance dates.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Implementing Regulation (EU) 2025/1979, as named on the Banco de España page","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sepa-ipr (docs/eba/sepa-ipr.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension. The Bank's data file lists S 01.01, S 01.02, S 02.01, S 02.02, S 03.00 and S 04.00 (taxonomy eba_PAY-4.2).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-psp-ip","sepa-ipr-informacion-a-remitir","sepa-ipr-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sepa-ipr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula","note":"The rules are the EBA's (see the library's EBA entry eba/sepa-ipr). The Bank's cross-check report for this return lists 250 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-al-banco-de-espana-reglamento-de-ejecucion-ue-2025_1979_-impresos-y-documentos-relacionados/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/taxonomias/vigentes/proveedores-servicios-pago/"]},{"id":"ci-ecb-supervisory-fee-factors","code":"Fee factors (TA, TRE)","name":"Supervisory fee factors: total assets and total risk exposure","official_name":"Información para el cálculo de la tasa de supervisión","group":"Credit institutions: ECB supervisory fee (EU, ECB)","status":"in force","purpose":{"text":"Collects the two fee factors, total assets and total risk exposure, that the ECB uses to calculate the annual supervisory fee of banks it supervises. From the 2020 fee period the ECB reuses FINREP and COREP data for most supervised entities; only groups that exclude subsidiaries in non-participating Member States or third countries, and some branches, report the fee factors separately.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/ssm.instructions_fee_factor_templates_2022.es.pdf"},"who_files":{"text":"Groups that want to exclude the assets or risk exposure of subsidiaries outside the participating Member States, and branches in a participating Member State of credit institutions from non-participating Member States that are not subject to FINREP reporting (ECB instructions read on the Banco de España page).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/ssm.instructions_fee_factor_templates_2022.es.pdf"},"frequency":{"value":"annual","text":"Annual: the fee factors are collected for the annual ECB supervisory fee (ECB instructions for the fee factor templates, July 2022).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/ssm.instructions_fee_factor_templates_2022.es.pdf"},"deadline":{"text":"Not stated in the parts of the ECB instructions read; groups must notify the ECB by 30 September of each fee period if they wish to exclude non-SSM subsidiaries.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/ssm.instructions_fee_factor_templates_2022.es.pdf"},"formats":{"values":["Excel"],"text":"The ECB's Excel templates for total assets and total risk exposure; I.E. 2008.02 lists SIF document type 44 'Tasa de supervisión. Datos de los factores para el cálculo' (44.1 total assets, 44.2 total risk exposure) for sending them to the Bank.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Regulation (EU) No 1163/2014 on supervisory fees (copy on the Banco de España site)","url":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CELEX_02014R1163-20200101_EN_TXT.pdf"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the ECB. Spanish firms use the ECB's templates. The Bank links the ECB's two Excel templates: total assets (TA) and total risk exposure (TRE). The SIF document types 44.1 and 44.2 are used for these data (I.E. 2008.02).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-para-calculo-tasa-supervision/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-taxonomies-package","bde-page-tasa","ssm-instructions-fee-factor-templates-2022-es","supervisory-fees-2021-template-ta","supervisory-fees-2021-template-tre"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published for these templates on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-para-calculo-tasa-supervision/"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-para-calculo-tasa-supervision/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-para-calculo-tasa-supervision/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/ssm.instructions_fee_factor_templates_2022.es.pdf"]},{"id":"ci-fi-finrep-individual","code":"FI 1 to FI 45","name":"Confidential individual financial statements (FINREP-based)","official_name":"Estados reservados individuales FINREP (FI 1 a FI 45)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"The individual confidential financial statements of credit institutions: balance sheet, statement of profit or loss and the FINREP breakdowns, prepared on an individual basis. From the 31 March 2026 data their templates use the formats of the templates with the same numbers in Implementing Regulation (EU) 2024/3117 (rule 67.1 of Circular 4/2017 as amended by Circular 1/2025).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"varies","text":"Monthly for the balance sheet FI 1; quarterly for the other statements except FI 40 (group structure), which is annual (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By day 20 of the month after the reference date (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). If the last day is a public holiday in Madrid, or in the municipality or region of the institution, by the next working day (rule 72.2).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'finrep_ind_2026-03' (FINREP individual) in the Bank's list of taxonomies in force.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},{"title":"Circular 1/2025 of the Banco de España, amending Circular 4/2017 and Circular 1/2013 (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847"}],"templates":{"count":24,"items":[{"code":"FI 1","name":"Confidential individual balance sheet"},{"code":"FI 2","name":"Confidential individual statement of profit or loss"},{"code":"FI 4","name":"Breakdown of financial assets by instrument and by counterparty sector"},{"code":"FI 5","name":"Breakdown of non-trading loans and advances by product"},{"code":"FI 6","name":"Breakdown of non-trading loans and advances to non-financial corporations by NACE code"},{"code":"FI 7","name":"Financial assets subject to impairment that are past due"},{"code":"FI 8","name":"Breakdown of financial liabilities"},{"code":"FI 9","name":"Loan commitments, financial guarantees and other commitments"},{"code":"FI 10","name":"Derivatives: trading and economic hedges"},{"code":"FI 11","name":"Hedge accounting"},{"code":"FI 12","name":"Movements in allowances and provisions for credit losses"},{"code":"FI 13","name":"Collateral and guarantees received"},{"code":"FI 14","name":"Fair value hierarchy: financial instruments at fair value"},{"code":"FI 15","name":"Derecognition and financial liabilities associated with transferred financial assets"},{"code":"FI 16","name":"Breakdown of selected statement of profit or loss items"},{"code":"FI 17","name":"Reconciliation between the accounting and the CRR scope of consolidation: balance sheet"},{"code":"FI 18","name":"Information on performing and non-performing exposures"},{"code":"FI 19","name":"Information on forborne exposures"},{"code":"FI 20","name":"Geographical breakdown"},{"code":"FI 22","name":"Asset management, custody and other service functions; fee and commission income and expenses by activity"},{"code":"FI 31","name":"Related parties"},{"code":"FI 40","name":"Group structure"},{"code":"FI 43","name":"Provisions"},{"code":"FI 45","name":"Breakdown of selected items of the statement of profit or loss"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_FINREP_FI_1_FI_45_Informacion_a_remitir.xlsx","note":"The 24 statements in the Bank's workbook (taxonomy 'FINREP individual', March 2026), which splits them into 88 tables. Names translated from rule 67 of Circular 4/2017."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fi1","fi-reservados-individuales-finrep-fi-1-fi-45-informacion-a-r","fi-reservados-individuales-finrep-fi-1-fi-45-cuadres","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent","circular-1-2025-de-19-de-diciembre-del-banco-de-espana-por-l"],"validation_rules":{"published":true,"count":2012,"count_basis":"Distinct rule codes listed in 'FI_Reservados_individuales_FINREP_FI_1_FI_45_Cuadres.pdf' (file dated 2026-07-06 by the server), each shown with its number of evaluations and its formula; 2 rule codes whose validity period ended before 11 November 2026 were left out (2014 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Reservados_individuales_FINREP_FI_1_FI_45_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Reservados_individuales_FINREP_FI_1_FI_45_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"aggregate","text":"The Bank's Supervisory Statistics on Credit Institutions are built from, among others, the statements under Circular 4/2017 (aggregate data only).","url":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html","format":"PDF, Excel and CSV","source":"https://www.bde.es/webbe/en/estadisticas/temas/informacion-financiera-prudencial-entidades-credito.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-reservados-individuales-finrep/","https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_FINREP_FI_1_FI_45_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Reservados_individuales_FINREP_FI_1_FI_45_Cuadres.pdf"]},{"id":"ci-fi-monthly","code":"FI 100 to FI 102, FI 105","name":"Confidential monthly individual statements","official_name":"Estados reservados individuales mensuales (FI 100 a FI 102 y FI 105)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"Monthly confidential statements with additional detail on balance sheet items, loans granted, acquired or reclassified in the month in Spain, the securities portfolio and derivatives on the institution's own account (rule 67 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"monthly","text":"Monthly (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). Under Circular 1/2025, FI 105 is sent only by institutions with derivatives of a cumulative notional amount of EUR 150 billion or more.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By day 20 of the following month (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'reservados_m_2026_03' (monthly confidential statements) in the Bank's list of taxonomies in force.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},{"title":"Circular 1/2025 of the Banco de España, amending Circular 4/2017 and Circular 1/2013 (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847"}],"templates":{"count":4,"items":[{"code":"FI 100","name":"Additional information on selected balance sheet items"},{"code":"FI 101","name":"Loans granted, acquired or reclassified in the month (business in Spain)"},{"code":"FI 102","name":"Breakdown of the securities portfolio"},{"code":"FI 105","name":"Breakdown of derivatives: transactions, price changes and fair values; own-account transactions; monthly information (business in Spain)"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_mensuales_Informacion_a_remitir_.xlsx","note":"Statement level; the Bank's workbook splits them into 38 tables. The Bank lists the statements and their tables in the 'Información a remitir' workbook; templates are listed here at statement level, as in rule 67 of Circular 4/2017."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fi100","fi-reservados-individuales-mensuales-informacion-a-remitir","fi-reservados-individuales-mensuales-fi-100-fi-105-cuadres","fi-reservados-individuales-mensuales-fi-100-fi-105-plantilla","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent","circular-1-2025-de-19-de-diciembre-del-banco-de-espana-por-l"],"validation_rules":{"published":true,"count":915,"count_basis":"Distinct rule codes listed in 'FI_Reservados_individuales_mensuales_FI_100_FI_105_Cuadres.pdf' (file dated 2026-07-06 by the server), each shown with its number of evaluations and its formula; 9 rule codes whose validity period ended before 11 November 2026 were left out (924 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_mensuales_FI_100_FI_105_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_mensuales_FI_100_FI_105_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-indivuduales-reservados-mensuales/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-indivuduales-reservados-mensuales/","https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_mensuales_Informacion_a_remitir_.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_mensuales_FI_100_FI_105_Cuadres.pdf"]},{"id":"ci-fi-104","code":"FI 104","name":"Breakdown of debt securities issued (monthly)","official_name":"Estado individual reservado mensual: Desglose de valores representativos de deuda emitidos (FI 104)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"A monthly security-by-security breakdown of the debt securities issued by the institution, with totals (rule 67 of Circular 4/2017 and the Bank's data file).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"monthly","text":"Monthly (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By day 20 of the following month (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":2,"items":[{"code":"FI 104a","name":"Breakdown of debt securities issued"},{"code":"FI 104b","name":"Totals of debt securities issued"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/DRVN_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fi104","drvn-informacion-a-remitir","drvn-cuadres","dvrn-plantillas","aplicaciones-tecnicas-fi-104","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":94,"count_basis":"Distinct rule codes listed in 'DRVN_Cuadres.pdf' (file dated 2026-01-27 by the server), each shown with its number of evaluations and its formula; 21 rule codes whose validity period ended before 11 November 2026 were left out (115 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/DRVN_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/DRVN_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estado-individual-reservado-mensual-detalle-valores-representativos-deuda-emitidos/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estado-individual-reservado-mensual-detalle-valores-representativos-deuda-emitidos/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/DRVN_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/DRVN_Cuadres.pdf"]},{"id":"ci-fi-quarterly","code":"FI 107 to FI 151","name":"Confidential quarterly individual statements","official_name":"Estados reservados individuales trimestrales (FI 107, FI 108, FI 130 a FI 134, FI 136, FI 138 a FI 141, FI 150 y FI 151)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","status_note":{"text":"Circular 1/2025 removes statements FI 131 (credit risk cover) and FI 141 (foreclosed real estate assets and equity instruments); the last data for them are those of 30 June 2026. The rest of the return continues.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847"},"purpose":{"text":"Quarterly confidential statements on the cost of funding raised, financial instruments entrusted by third parties, loans by purpose and province, interbank positions, securities movements, derivatives, foreign business, activity by country, credit risk cover, foreclosed assets and additional profit or loss detail (rule 67 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"quarterly","text":"Quarterly (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)). Under Circular 1/2025, FI 136 is sent by institutions whose derivatives have a cumulative notional amount of EUR 500 million or more.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By the end of the month after the quarter for FI 107, FI 108, FI 130 to FI 141; by day 20 of the following month for FI 150 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'reservados_t_2026_03' (quarterly confidential statements) in the Bank's list of taxonomies in force.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},{"title":"Circular 1/2025 of the Banco de España, amending Circular 4/2017 and Circular 1/2013 (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847"}],"templates":{"count":14,"items":[{"code":"FI 107","name":"Cost of funding raised in the quarter (business in Spain)"},{"code":"FI 108","name":"Breakdown of financial instruments entrusted by third parties"},{"code":"FI 130","name":"Breakdown of loans to other customers (business in Spain)"},{"code":"FI 131","name":"Credit risk cover"},{"code":"FI 132","name":"Loans and deposits of customers resident in Spain by province (business in Spain)"},{"code":"FI 133","name":"Loans and deposits, and their interest, with credit institutions and specialised lending institutions (business in Spain)"},{"code":"FI 134","name":"Movements in the securities portfolio in the quarter"},{"code":"FI 136","name":"Breakdown of derivatives: transactions, price changes and fair values; own-account transactions; quarterly information (business in Spain)"},{"code":"FI 138","name":"Business abroad by country"},{"code":"FI 139","name":"Financial instruments by currency and country of the counterparty (business in Spain)"},{"code":"FI 140","name":"Individual activity by country"},{"code":"FI 141","name":"Real estate assets and equity instruments foreclosed or received in payment of debts"},{"code":"FI 150","name":"Additional information on selected profit or loss items"},{"code":"FI 151","name":"Data on the reporting institution and its direct and indirect holders, with an instrument-by-instrument structure"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_Trimestrales_Informacion_a_remitir.xlsx","note":"Statement level; the Bank's workbook splits them into 90 tables. FI 131 and FI 141 are still in the March 2026 workbook but end after the 30 June 2026 data."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fi107","fi-reservados-individuales-trimestrales-informacion-a-remiti","fi-reservados-individuales-trimestrales-cuadres","fi-reservados-individuales-trimestrales-plantillas","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent","circular-1-2025-de-19-de-diciembre-del-banco-de-espana-por-l"],"validation_rules":{"published":true,"count":1123,"count_basis":"Distinct rule codes listed in 'FI_Reservados_individuales_Trimestrales_Cuadres.pdf' (file dated 2026-10-07 by the server), each shown with its number of evaluations and its formula; 553 rule codes whose validity period ended before 11 November 2026 were left out (1676 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_Trimestrales_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_Trimestrales_Cuadres.pdf","note":"Many of the rules that have ended belong to FI 131 and FI 141. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-trimestrales/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-trimestrales/","https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_Trimestrales_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_individuales_Trimestrales_Cuadres.pdf"]},{"id":"ci-fi-143-152","code":"FI 143, FI 152","name":"Commercial and residential real estate loans (ESRB/2016/14)","official_name":"Estados reservados individuales trimestrales: desglose de préstamos sobre bienes inmuebles comerciales y residenciales para cumplir con la JERS/2016/14 (FI 143 y FI 152)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"Quarterly confidential statements on loans for commercial real estate under construction or development and on loans to households secured by residential real estate in Spain, which the Bank's page links to Recommendation ESRB/2016/14 on closing real estate data gaps.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-trimestrales-detalle-prestamos/"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"quarterly","text":"Quarterly for FI 143 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)); FI 152 is not in the 2017 table and its frequency was not found on the pages read.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By the end of the month after the quarter for FI 143 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)); not stated for FI 152 on the pages read.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":2,"items":[{"code":"FI 143","name":"Loans on commercial real estate under construction or development; outstanding amounts at period end (business in Spain)"},{"code":"FI 152","name":"Loans to households on residential real estate (business in Spain); supplementary information; outstanding amounts at period end"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_trimestrales_JERS_FI_143_FI_152_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fi143","fi-reservados-trimestrales-jers-fi-143-fi-152-informacion-a","fi-reservados-trimestrales-jers-fi-143-fi152-cuadres","fi-reservados-trimestrales-jers-fi-143-fi-152-plantillas","aplicaciones-tecnicas-fi-143","aplicaciones-tecnicas-fi-152","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":161,"count_basis":"Distinct rule codes listed in 'FI_Reservados_trimestrales_JERS_FI_143_FI152_Cuadres.pdf' (file dated 2024-04-01 by the server), each shown with its number of evaluations and its formula; 2 rule codes whose validity period ended before 11 November 2026 were left out (163 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Reservados_trimestrales_JERS_FI_143_FI152_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Reservados_trimestrales_JERS_FI_143_FI152_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-trimestrales-detalle-prestamos/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-trimestrales-detalle-prestamos/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_trimestrales_JERS_FI_143_FI_152_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Reservados_trimestrales_JERS_FI_143_FI152_Cuadres.pdf"]},{"id":"ci-fi-semiannual-annual","code":"FI 160 to FI 182","name":"Confidential six-monthly and annual individual statements","official_name":"Estados reservados individuales semestrales y anuales (FI 160 a FI 162 y FI 180 a FI 182)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"Six-monthly statements on mortgage activity, securities deposited by depositor and delivery of foreclosed homes, and annual statements with supplementary annual information, defined benefit pension commitments and the appropriation of profit (rule 67 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions (rule 67.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"varies","text":"Semi-annual for FI 160 to FI 162; annual for FI 180 to FI 182 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By the end of the month after the half-year for FI 160 to FI 162; by the end of January for FI 180 to FI 182 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":6,"items":[{"code":"FI 160","name":"Mortgage activity (business in Spain)"},{"code":"FI 161","name":"Securities deposited with the institution by depositor (business in Spain)"},{"code":"FI 162","name":"Delivery of foreclosed homes from loans to households for house purchase (business in Spain)"},{"code":"FI 180","name":"Supplementary annual information"},{"code":"FI 181","name":"Breakdown of commitments under defined benefit pension plans"},{"code":"FI 182","name":"Appropriation of profit"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_semestrales_anuales_FI_160_FI_182_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fi160","fi-reservados-semestrales-anuales-fi-160-fi-182-informacion","fi-reservados-semestrales-y-anuales-fi-160-fi-182-cuadres","fi-reservados-semestrales-anuales-fi-160-fi-182-plantillas","aplicaciones-tecnicas-fi-180","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":134,"count_basis":"Distinct rule codes listed in 'FI_Reservados_semestrales_y_anuales_FI_160_FI_182_cuadres.pdf' (file dated 2025-01-16 by the server), each shown with its number of evaluations and its formula; 11 rule codes whose validity period ended before 11 November 2026 were left out (145 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_semestrales_y_anuales_FI_160_FI_182_cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_semestrales_y_anuales_FI_160_FI_182_cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-semestrales-anuales-fi160/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-reservados-semestrales-anuales-fi160/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_semestrales_anuales_FI_160_FI_182_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Reservados_semestrales_y_anuales_FI_160_FI_182_cuadres.pdf"]},{"id":"ci-public-individual","code":"PI 1 to PI 10, PS 1","name":"Public individual financial statements","official_name":"Estados financieros públicos individuales (PI 1 a PI 10 y PS 1)","group":"Credit institutions: public financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"The primary public individual financial statements (balance sheet, profit or loss, recognised income and expense, changes in equity and cash flows) that credit institutions send to the Bank for publication, plus public statements on refinancing, real estate lending, foreclosed assets and concentration of exposures, and the PS 1 activity statement of branches of credit institutions from the European Economic Area (rule 4 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions; EEA branches send PS 1 instead (rule 4 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"varies","text":"ICO, banks, savings banks and non-EEA branches send the balance sheet monthly, the profit or loss and the recognised income and expense quarterly, and the changes in equity and cash flows annually; credit cooperatives send all primary statements quarterly except those last two, which are annual. EEA branches send balance sheet data monthly, profit or loss quarterly and the rest annually. The other public statements are sent semi-annually (rule 4 of Circular 4/2017, 2017 text).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"Primary statements by day 20 of the following month; the semi-annual statements by the end of the month after the data date (rule 4.3 and 4.6 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'publicos_2023_03' (public statements). Rule 72.6 of Circular 4/2017 requires the primary public statements, except monthly ones not at quarter end, to be signed electronically by the chief executive or another authorised senior manager.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":11,"items":[{"code":"PI 1","name":"Public individual balance sheet"},{"code":"PI 2","name":"Public individual profit or loss account"},{"code":"PI 3","name":"Public individual statement of recognised income and expense"},{"code":"PI 4","name":"Public individual statement of total changes in equity"},{"code":"PI 5","name":"Public individual statement of cash flows"},{"code":"PI 6","name":"Refinancing and restructuring"},{"code":"PI 7","name":"Financing for construction, real estate development and house purchase (business in Spain)"},{"code":"PI 8","name":"Assets foreclosed or received in payment of debts (business in Spain)"},{"code":"PI 9","name":"Distribution of loans to customers by activity"},{"code":"PI 10","name":"Concentration of exposures by activity and geographical area"},{"code":"PS 1","name":"Information on branches in Spain of credit institutions with head office in the European Economic Area"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PI_PS_Publicos_individuales_Informacion_a_remitir.xlsx","note":"Statement level; the Bank's workbook (March 2023) splits them into 21 tables, with a state number for each (for example PI 1-1 is [2701])."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-pi","pi-ps-publicos-individuales-informacion-a-remitir","pi-ps-publicos-individuales-cuadres","pi-ps-publicos-individuales-plantillas","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":382,"count_basis":"Distinct rule codes listed in 'PI_PS_Publicos_individuales_Cuadres.pdf' (file dated 2026-07-06 by the server), each shown with its number of evaluations and its formula; 67 rule codes whose validity period ended before 11 November 2026 were left out (449 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PI_PS_Publicos_individuales_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PI_PS_Publicos_individuales_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"firm-level","text":"The Bank publishes the primary public financial statements entity by entity in web applications, quarterly for credit institutions (from March 2018), with downloads in XBRL, PDF and Excel (rule 4 of Circular 4/2017 gives the Bank the task of disseminating them).","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/","format":"Web application with XBRL, PDF and Excel downloads","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-publicos-pi1/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PI_PS_Publicos_individuales_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PI_PS_Publicos_individuales_Cuadres.pdf"]},{"id":"ci-public-consolidated","code":"PC 1 to PC 10","name":"Public consolidated financial statements","official_name":"Estados financieros públicos consolidados (PC 1 a PC 10)","group":"Credit institutions: public financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"The primary public consolidated financial statements of groups of credit institutions, sent to the Bank for publication, and the public consolidated statements on refinancing, real estate lending, foreclosed assets, loans by activity and concentration of exposures (rule 5 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Groups of credit institutions that publish consolidated annual accounts, or that publish Pillar 3 information on a consolidated basis (rule 5.1 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"semi-annual","text":"Balance sheet, profit or loss and recognised income and expense semi-annually, or quarterly if the group publishes them quarterly; changes in equity and cash flows annually; PC 6 to PC 10 semi-annually (rule 5 of Circular 4/2017, 2017 text).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"Primary statements before the end of the month after the data date; PC 6 to PC 10 by day 11 of the second month after the data date (rule 5 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'publicos_2023_03' (public statements).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":10,"items":[{"code":"PC 1","name":"Public consolidated balance sheet"},{"code":"PC 2","name":"Public consolidated profit or loss account"},{"code":"PC 3","name":"Public consolidated statement of recognised income and expense"},{"code":"PC 4","name":"Public consolidated statement of total changes in equity"},{"code":"PC 5","name":"Public consolidated statement of cash flows"},{"code":"PC 6","name":"Refinancing and restructuring"},{"code":"PC 7","name":"Financing by credit institutions for construction, real estate development and house purchase (business in Spain)"},{"code":"PC 8","name":"Assets foreclosed or received in payment of debts (business in Spain)"},{"code":"PC 9","name":"Distribution of loans to customers by activity"},{"code":"PC 10","name":"Concentration of exposures by activity and geographical area"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PC_Publicos_consolidados_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-pc","pc-publicos-consolidados-informacion-a-remitir","pc-publicos-consolidados-cuadres","pc-publicos-consolidados-plantillas","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":162,"count_basis":"Distinct rule codes listed in 'PC_Publicos_consolidados_Cuadres.pdf' (file dated 2023-10-02 by the server), each shown with its number of evaluations and its formula; 24 rule codes whose validity period ended before 11 November 2026 were left out (186 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PC_Publicos_consolidados_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PC_Publicos_consolidados_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"firm-level","text":"The Bank publishes the consolidated primary public financial statements entity by entity in its web applications, with downloads in XBRL, PDF and Excel.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/","format":"Web application with XBRL, PDF and Excel downloads","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-consolidados-publicos-pc1/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PC_Publicos_consolidados_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/PC_Publicos_consolidados_Cuadres.pdf"]},{"id":"ci-fc-consolidated","code":"FC 140, FC 201, FC 203","name":"Confidential consolidated statements","official_name":"Estados consolidados reservados (FC 140, FC 201 y FC 203)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"National consolidated statements that add to consolidated FINREP: consolidated activity by country, and the activity and supplementary information of subsidiaries and joint ventures (rule 68 of Circular 4/2017; FC 203 format replaced by Circular 1/2025).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions that report own funds and own funds requirements on a consolidated or sub-consolidated basis; FC 140 only for groups with subsidiaries or branches abroad or with exposures or liabilities to non-residents of at least EUR 10 million (rule 68 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"varies","text":"Not stated as a frequency in the 2017 text of rule 68 read; the deadline rule refers to the first quarter, so the statements follow the quarterly consolidated reporting cycle.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"By day 11 of the second month after the data date, except the first quarter, which may be sent until 12 May (rule 68.1 of Circular 4/2017, 2017 text).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'reserv_FC_2026-03' (consolidated confidential statements).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},{"title":"Circular 1/2025 of the Banco de España, amending Circular 4/2017 and Circular 1/2013 (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847"}],"templates":{"count":3,"items":[{"code":"FC 140","name":"Consolidated activity by country"},{"code":"FC 201","name":"Activity of subsidiaries and joint ventures"},{"code":"FC 203","name":"Supplementary information on financial subsidiaries and joint ventures"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/FC_Reservados_consolidados_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-fc140","fc-reservados-consolidados-informacion-a-remitir","fc-reservados-consolidados-cuadres","fc-reservados-consolidados-plantillas","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent","circular-1-2025-de-19-de-diciembre-del-banco-de-espana-por-l"],"validation_rules":{"published":true,"count":201,"count_basis":"Distinct rule codes listed in 'FC_Reservados_consolidados_Cuadres.pdf' (file dated 2026-10-07 by the server), each shown with its number of evaluations and its formula; 3 rule codes whose validity period ended before 11 November 2026 were left out (204 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/FC_Reservados_consolidados_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/FC_Reservados_consolidados_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-consolidados-reservados-fc140/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-consolidados-reservados-fc140/","https://www.boe.es/buscar/doc.php?id=BOE-A-2025-26847","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/FC_Reservados_consolidados_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/FC_Reservados_consolidados_Cuadres.pdf"]},{"id":"ci-nonssm-subsidiaries","code":"F 01 to F 19","name":"Individual FINREP of subsidiaries of significant groups outside the SSM","official_name":"Estados individuales de filiales no MUS de grupos significativos (F 01, F 02, F 04, F 05, F 08 a F 12, F 14, F 18 y F 19)","group":"Credit institutions: confidential financial statements, Circular 4/2017 (national)","status":"in force","purpose":{"text":"Individual FINREP templates for subsidiaries of Spanish groups that are significant under the Single Supervisory Mechanism: rule 68.6 of Circular 4/2017 requires these groups to send, quarterly, a set of FINREP templates for each subsidiary once its total assets exceed EUR 3 billion for four consecutive quarters. The Bank's page names them as statements of non-SSM subsidiaries in significant groups.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions that report on a consolidated basis and whose groups are significant for SSM purposes, for subsidiaries above the EUR 3 billion total assets threshold (rule 68.6 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"quarterly","text":"Quarterly (rule 68.6 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"Not stated in the part of rule 68 read.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'finrep_ind_filiales_2026-03' (individual FINREP of non-SSM subsidiaries of significant supervised groups).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":12,"items":[{"code":"F 01","name":"Balance sheet"},{"code":"F 02","name":"Statement of profit or loss"},{"code":"F 04","name":"Breakdown of financial assets by instrument and by counterparty sector"},{"code":"F 05","name":"Breakdown of non-trading loans and advances by product"},{"code":"F 08","name":"Breakdown of financial liabilities by product and by counterparty sector"},{"code":"F 09","name":"Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given"},{"code":"F 10","name":"Derivatives: trading"},{"code":"F 11","name":"Derivatives: hedge accounting"},{"code":"F 12","name":"Movements in allowances and provisions for credit losses"},{"code":"F 14","name":"Fair value hierarchy: financial instruments at fair value"},{"code":"F 18","name":"Information on performing and non-performing exposures"},{"code":"F 19","name":"Information on forborne exposures"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Filiales_SI_Informacion_a_remitir.xlsx","note":"The 12 FINREP templates (34 tables) in the Bank's workbook; names follow the FINREP template titles."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-nonssm","fi-filiales-si-informacion-a-remitir","fi-filiales-si-cuadres","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":1098,"count_basis":"Distinct rule codes listed in 'FI_Filiales_SI_Cuadres_.pdf' (file dated 2026-07-06 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Filiales_SI_Cuadres_.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Filiales_SI_Cuadres_.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-filiales-grupos-significativos-paises-no-mus/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/contabilidad/informacion-al-banco-espana/estados-individuales-filiales-grupos-significativos-paises-no-mus/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/FI_Filiales_SI_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/informacion_4_2017/FI_Filiales_SI_Cuadres_.pdf"]},{"id":"cir-declarations","code":"CIR","name":"Central Credit Register (CCR) declarations","official_name":"Declaración a la Central de Información de Riesgos (CIR), Circular 1/2013","group":"Lenders: Central Credit Register (national)","status":"being replaced","status_note":{"text":"Circular 1/2026 of 21 October 2026, published in the BOE on 30 October 2026, repeals Circular 1/2013 and enters into force twenty days after publication; until 1 January 2027 some reporting thresholds are set at EUR 3,000.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"},"purpose":{"text":"Credit risk data that lenders declare to the Banco de España's Central Credit Register (CIR), in data modules: data on persons, basic and dynamic data on transactions, guarantees received, interest rates, transfers and synthetic securitisations, links between codes, supplementary prudential data and data from institutions under reduced declaration. Where CIR dimensions coincide with those of ECB Regulation (EU) 2016/867 (AnaCredit), the ECB's criteria apply (rule 4 of Circular 1/2026).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"},"who_files":{"text":"Credit institutions (including branches and institutions operating under the free provision of services), specialised lending institutions, payment and e-money institutions that grant credit, mutual guarantee and reguarantee companies, Sareb, the Banco de España, the Deposit Guarantee Fund, SAECA and real estate lenders; some of them file a reduced declaration (rule 1 of Circular 1/2026, which replaces Circular 1/2013).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"},"frequency":{"value":"varies","text":"Monthly for dynamic data, quarterly for some modules (for example D.5 and H.1) and 'non-periodic' for basic data, which are sent as they arise with at least one transmission a week when there are data to declare (rule 4 of Circular 1/2026).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"},"deadline":{"text":"Day 10 of the month after the reference date for most modules; day 15 of the second following month for module H.1 (accounting data of loans). Corrections within five working days of the institution learning that data are wrong (rule 4 of Circular 1/2026).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"},"formats":{"values":["Flat file"],"text":"Fixed-format records defined in the CRG technical instructions (version 10.20), sent as files to the Bank's applications through Editran or the ITW web interface, which needs only a valid Banco de España certificate.","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CRG-IE201307-V10.20.pdf"},"legal_basis":[{"title":"Circular 1/2013 of the Banco de España, on the Central Credit Register (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2013-5720"},{"title":"Circular 1/2026 of the Banco de España, on the Central Credit Register (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720"}],"templates":{"count":22,"items":[{"code":"A.1","name":"Data identifying persons"},{"code":"A.2","name":"Request for an identification code for persons not resident in Spain"},{"code":"B.1","name":"Basic data linking persons to transactions"},{"code":"B.2","name":"Basic data on transactions"},{"code":"B.3","name":"Supplementary basic data on loans to legal persons"},{"code":"C.1","name":"Dynamic data on direct risks"},{"code":"C.2","name":"Dynamic data on indirect risks"},{"code":"C.3","name":"Dynamic financial data on loans to legal persons"},{"code":"C.4","name":"Data on joint liabilities in loans to legal persons"},{"code":"D.1","name":"Basic data linking transactions to guarantees received"},{"code":"D.1.1","name":"Basic data on guarantees received"},{"code":"D.2","name":"Basic data on real estate received as collateral"},{"code":"D.3","name":"Basic data on financial assets received as collateral"},{"code":"D.4","name":"Dynamic data linking transactions to guarantees received"},{"code":"D.5","name":"Dynamic data on buildings under construction and real estate developments received as collateral"},{"code":"E","name":"Data on interest rates of loans"},{"code":"F","name":"Data on transfers and synthetic securitisations of financial assets"},{"code":"G","name":"Data linking codes"},{"code":"H.1","name":"Accounting data on loans"},{"code":"H.2","name":"Data on the risk of borrowers that are legal persons"},{"code":"H.3","name":"Data on the default status of borrowers that are legal persons"},{"code":"I","name":"Dynamic data on the activity of institutions subject to reduced declaration"}],"source":"https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Modulos-de-datos.pdf","note":"The data modules of Annex 1 of Circular 1/2013 as published by the Bank; Circular 1/2026 keeps modules A to I with the same names."},"documents":["bde-page-cir-1-2013","modulos-de-datos","circular-1-2013-de-24-de-mayo-del-banco-de-espana-sobre-la-c","circular-1-2026-de-21-de-octubre-del-banco-de-espana-sobre-l","gnr-ie202104","gtr-ie200401","crg-ie201307-v10-20","crg-ie202001","cir-mu199601","crg-ie201403","crg-ie201503-01","bde-page-cir-ti","bde-page-cir-crg","bde-page-cir-anacredit","lista-emi"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the validations are described within the CRG technical instructions (version 10.20, September 2026), not as a separate countable list.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CRG-IE201307-V10.20.pdf","machine_readable":false,"rule_format":"Validations described in the CRG technical instructions (PDF)","note":"The technical instructions document their record layouts and validations.","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CRG-IE201307-V10.20.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/instrucciones-tecnicas-declaracion-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/nueva-cir-banco-de-espana/documentacion-referencia-anacredit/","https://www.boe.es/buscar/doc.php?id=BOE-A-2026-22720","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CRG-IE201307-V10.20.pdf","https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Modulos-de-datos.pdf"]},{"id":"ci-cir-additional-statements","code":"FI 103, FI 106, FI 142, FC 202","name":"Statements complementary to the Central Credit Register","official_name":"Estados complementarios a los de la CIR (Circular 4/2017): FI 103, FI 106, FI 142 y FC 202","group":"Lenders: Central Credit Register (national)","status":"in force","purpose":{"text":"Item-by-item statements that complement the Central Credit Register: securities held (issuer and security data), foreclosed assets (basic and dynamic data on real estate received in payment of debts) and the securities held by the consolidated group (rules 67 and 68 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"Credit institutions; FC 202 only for groups the Bank has told in writing that the ECB requires them to report under Regulation (EU) No 1011/2012 on securities holdings statistics (rule 68.5 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"varies","text":"Monthly for FI 103 and FI 106; quarterly for FI 142 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"Day 10 of the following month for FI 103; end of the following month for FI 106 and FI 142 (rule 67.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)); FC 202 follows the consolidated statements deadline of rule 68.1.","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["Flat file"],"text":"Fixed-format records defined in the CIRBE technical instructions for these statements (manual 2013.05, version 08.9, March 2026), sent through Editran, the ITW web interface or SWIFT.","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/cir_4_2017/CRG-IE201305-V08.9.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":4,"items":[{"code":"FI 103","name":"Detail of securities"},{"code":"FI 106","name":"Basic data on assets foreclosed or received in payment of debts"},{"code":"FI 142","name":"Dynamic data on real estate foreclosed or received in payment of debts"},{"code":"FC 202","name":"Detail of the group's securities"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/estados-complementarios-cir/estados-fi-103/"},"documents":["bde-page-cir-fi103","fi103","fi106","fi142","fc202","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent","bde-page-cir-complementarios","crg-ie201305-v08-9"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the validations are described within the CIRBE technical instructions (version 08.9), not as a separate countable list.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/cir_4_2017/CRG-IE201305-V08.9.pdf","machine_readable":false,"rule_format":"Validations described in the technical instructions (PDF)","note":"The change log of the instructions records added rejection validations, for example for FC 202.","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/cir_4_2017/CRG-IE201305-V08.9.pdf"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/estados-complementarios-cir/estados-fi-103/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/estados-complementarios-cir/estados-fi-103/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/informacion-central-informacion-riesgos/estados-complementarios-cir/","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/contabilidad/cir_4_2017/CRG-IE201305-V08.9.pdf"]},{"id":"ci-interest-rate-risk-ri","code":"RI1, RI2, RI3","name":"Interest rate risk in the banking book (national statements RI1 to RI3)","official_name":"Información sobre riesgo de tipo de interés del balance (estados RI1, RI2 y RI3, Circular 2/2016)","group":"Credit institutions: solvency and risk statements, Circular 2/2016 (national)","status":"in force","purpose":{"text":"Three national statements on interest rate risk outside the trading book: the institution's internal estimates of the impact on economic value and on net interest margin (RI1), interest-rate-sensitive positions (RI2) and interest rate options (RI3), measured under the rules of rule 63.2 of Circular 2/2016.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"Spanish consolidated groups of credit institutions at consolidated level and other credit institutions and branches individually; group members report individually only if their net interest income is at least 5% of the group's; branches of non-EU credit institutions only if the Bank requires it (rule 63.3 of Circular 2/2016). Specialised lending institutions also report them under rule 24 of Circular 1/2022.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"semi-annual","text":"Semi-annual (rule 63.1 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Before the end of the second month after the reference date; the Bank may require them more often (rule 63.6 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["Other"],"text":"Not stated on the pages read. The Bank publishes the form as PDF and Excel; rule 62.6 of Circular 2/2016 says statements are sent by electronic transmission under the technical specifications the Bank issues.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, on supervision and solvency (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":3,"items":[{"code":"RI1","name":"Internal estimates of interest rate risk in activities outside the trading book"},{"code":"RI2","name":"Interest-rate-sensitive positions in activities outside the trading book"},{"code":"RI3","name":"Interest rate options in activities outside the trading book"}],"source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-ri1","20-ri1","20-ri1-2","21-ri1-cdr","at-ri51-ri53","circular-2-2016-de-2-de-febrero-del-banco-de-espana-a-las-en","bde-page-c2-2016","bde-page-ri2","bde-page-ri3","21-ri2","21-ri2-2","22-ri2-cdr","22-ri3","22-ri3-2","23-ri3-cdr"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: '21_RI1_CDR.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Circular_2_2016/ficheros/21_RI1_CDR.pdf","machine_readable":false,"rule_format":"PDF of cross-checks ('Correlaciones')","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Circular_2_2016/ficheros/21_RI1_CDR.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/ri1-informacion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/ri1-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/ri2-informacion/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/ri3-informacion/","https://www.boe.es/eli/es/cir/2016/02/02/2/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Circular_2_2016/ficheros/21_RI1_CDR.pdf"]},{"id":"ci-financial-conglomerate-identification","code":"CF1","name":"Identification of financial conglomerates","official_name":"CF1 Identificación de los conglomerados financieros","group":"Credit institutions: solvency and risk statements, Circular 2/2016 (national)","status":"in force","purpose":{"text":"A national statement that groups send so the Bank can identify financial conglomerates (rule 65 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"The groups referred to in rule 53.1 of Circular 2/2016, through the obliged entity defined in Article 5.5 of Law 5/2005 (rule 65.2).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"semi-annual","text":"Semi-annual (rule 65.1 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"On the date the semi-annual solvency statements are sent under Article 3.1 of Implementing Regulation (EU) 2021/451 (rule 65.3 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["Other"],"text":"Not stated on the pages read. The Bank publishes the form as PDF and Excel; rule 62.6 of Circular 2/2016 says statements are sent by electronic transmission under the technical specifications the Bank issues.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, on supervision and solvency (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":1,"items":[{"code":"CF1","name":"Identification of financial conglomerates"}],"source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-cf1","cf1-identificacion-de-los-conglomerados-financieros","cf1-identificacion-de-los-conglomerados-financieros-2","6341-cf1-fin","circular-2-2016-de-2-de-febrero-del-banco-de-espana-a-las-en"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: '6341_CF1_FIN.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Circular_2_2016/ficheros/6341_CF1_FIN.pdf","machine_readable":false,"rule_format":"PDF of cross-checks ('Correlaciones')","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Circular_2_2016/ficheros/6341_CF1_FIN.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/cf1-identificacion/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/cf1-identificacion/","https://www.boe.es/eli/es/cir/2016/02/02/2/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Circular_2_2016/ficheros/6341_CF1_FIN.pdf"]},{"id":"ci-securitisation-notification","code":"Annex VI","name":"Notification of securitisations","official_name":"Información sobre titulizaciones (notificación de titulizaciones, anejo VI de la Circular 2/2016)","group":"Credit institutions: solvency and risk statements, Circular 2/2016 (national)","status":"in force","purpose":{"text":"Originators notify the Bank of securitisations to which they intend to apply Articles 244, 245 and 246 of Regulation (EU) No 575/2013 when calculating capital requirements (rule 66 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"Originator institutions of securitisations that intend to apply Articles 244 to 246 of Regulation (EU) No 575/2013 (rule 66 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"event-driven","text":"For each securitisation concerned (rule 66 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Within 15 calendar days of the securitisation being formalised (rule 66 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["Other"],"text":"Not stated on the pages read. The Bank publishes the form as PDF and Excel; rule 62.6 of Circular 2/2016 says statements are sent by electronic transmission under the technical specifications the Bank issues. I.E. 2008.02 lists SIF document type 50 'Información sobre titulizaciones'.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, on supervision and solvency (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":1,"items":[{"code":"Annex VI","name":"Reporting template on securitisations"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/informacion-sobre-titulaciones/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-tit","informacion-sobre-titulizaciones","informacion-sobre-titulizaciones-2","circular-2-2016-de-2-de-febrero-del-banco-de-espana-a-las-en"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/informacion-sobre-titulaciones/"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/informacion-sobre-titulaciones/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/informacion-sobre-titulaciones/","https://www.boe.es/eli/es/cir/2016/02/02/2/con"]},{"id":"ci-sectoral-ccyb-ccas1","code":"CCAS1","name":"Credit exposures for the sectoral countercyclical capital buffer","official_name":"CCAS1 Desglose de las exposiciones crediticias para el cálculo del componente sectorial del colchón de capital anticíclico por país y sector y porcentaje de este","group":"Credit institutions: solvency and risk statements, Circular 2/2016 (national)","status":"in force","purpose":{"text":"Breaks down the relevant credit exposures in each territory by country and sector, so the sectoral component of the countercyclical capital buffer can be calculated (rule 67 of Circular 2/2016, referring to rule 12 bis.2).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"who_files":{"text":"Consolidated groups of credit institutions (and sub-consolidated levels where required), individual credit institutions constituted in Spain not exempted from individual reporting, and branches of non-EU credit institutions not exempted (rule 67.2 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"quarterly","text":"Quarterly (rule 67.1 of Circular 2/2016).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"deadline":{"text":"Not stated in rule 67 of Circular 2/2016.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Module SOLV_CCAS in the Bank's data file.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, on supervision and solvency (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":1,"items":[{"code":"CCAS1","name":"Breakdown of credit exposures for the sectoral component of the countercyclical capital buffer, by country and sector, and its rate"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/CCAS1_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-ccsa1","ccas1-informacion-a-remitir","solv-ccas-correlaciones-y-cuadres","aplicaciones-tecnicas-estado-ccas1","circular-2-2016-de-2-de-febrero-del-banco-de-espana-a-las-en"],"validation_rules":{"published":true,"count":173,"count_basis":"Distinct rule codes in the 'CUADRE' column of 'SOLV_CCAS_correlaciones_y_cuadres.xlsx' (file dated 2026-05-12 by the server).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/SOLV_CCAS_correlaciones_y_cuadres.xlsx","machine_readable":true,"rule_format":"Excel list of cross-checks with module, rule code, severity, owner and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/SOLV_CCAS_correlaciones_y_cuadres.xlsx","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/ccsa1-desglose-exposiciones-crediticias/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/informacion-al-banco-espana/ccsa1-desglose-exposiciones-crediticias/","https://www.boe.es/eli/es/cir/2016/02/02/2/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/CCAS1_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/SOLV_CCAS_correlaciones_y_cuadres.xlsx"]},{"id":"ci-icaap-summary-iac01","code":"IAC01","name":"Summary statement of the internal capital adequacy assessment process (ICAAP)","official_name":"Estado resumen del proceso de autoevaluación de capital (PAC) IAC01","group":"Credit institutions: solvency and risk statements, Circular 2/2016 (national)","status":"in force","purpose":{"text":"A summary of the institution's capital self-assessment: overall summary, ordinary capital planning, capital under stress scenarios and alternative sources of capital (statements R100 to R103 in the Bank's list). Rule 44 of Circular 2/2016 requires an annual capital self-assessment report approved by the board.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"who_files":{"text":"Credit institutions (rule 44 of Circular 2/2016 on the capital self-assessment process and report).","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"frequency":{"value":"annual","text":"Annual for all four statements (the Bank's list).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf"},"deadline":{"text":"Not stated on the page for the statement; rule 44.3 of Circular 2/2016 says the annual capital self-assessment report must reach the Bank before 30 April of the year after the reference date, or earlier if the Bank so sets.","source":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). I.E. 2008.02 also lists SIF document type 11 'IAC (Informe de proceso de autoevaluación)' for the report itself.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 2/2016 of the Banco de España, on supervision and solvency (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2016/02/02/2/con"}],"templates":{"count":4,"items":[{"code":"R100","name":"Summary of the capital self-assessment process"},{"code":"R101","name":"Summary of the capital self-assessment process: ordinary planning"},{"code":"R102","name":"Capital planning: own funds under stress scenarios"},{"code":"R103","name":"Capital planning: alternative sources of capital"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf","note":"The Bank's list gives each statement a number (3104 to 3107)."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-iac01","relacion-y-frecuencia-de-los-estados-a-reportar-3","proceso-de-autoevaluacion-del-capital-informacion-a-remitir","proceso-de-autoevaluacion-del-capital-definicion-de-datos","validaciones-iac-rc","validaciones-iac-fin","guia-pac-y-pal","circular-2-2016-de-2-de-febrero-del-banco-de-espana-a-las-en"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: 'Validaciones_IAC_RC.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Validaciones_IAC_RC.pdf","machine_readable":false,"rule_format":"PDF of cross-checks ('Correlaciones')","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Validaciones_IAC_RC.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/estado-resumen-proceso-autoevaluacion-capital/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/solvencia/estado-resumen-proceso-autoevaluacion-capital/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Relacion_y_frecuencia_de_los_estados_a_reportar.pdf","https://www.boe.es/eli/es/cir/2016/02/02/2/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/Validaciones_IAC_RC.pdf"]},{"id":"ci-deposit-guarantee-fund-bases","code":"FGD","name":"Bases for contributions to the Deposit Guarantee Fund","official_name":"Información para determinar las bases de cálculo de aportaciones al FGD (Circular 8/2015)","group":"Credit institutions: deposit guarantee, interest rate and mortgage statements (national)","status":"in force","purpose":{"text":"Information the Bank uses to set the base for each institution's contributions to the Deposit Guarantee Fund of Credit Institutions: eligible and covered deposits by compartment (deposit guarantee and securities guarantee) and by country, and information on the ex ante fund for institutions in an institutional protection scheme (the Bank's data file).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/FGD_Informacion_a_remitir.xlsx"},"who_files":{"text":"Institutions and branches that belong to the Deposit Guarantee Fund of Credit Institutions (title of Circular 8/2015 in the Bank's index of circulars).","source":"https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page or in the files read (Circular 8/2015 itself was not read).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/fondo-garantia-depositos/informacion-bases-calculo-fgd/"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/fondo-garantia-depositos/informacion-bases-calculo-fgd/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":5,"items":[{"code":"Annex 1-A","name":"Deposit guarantee compartment and securities guarantee compartment"},{"code":"Annex 1-B","name":"Eligible and covered deposits by country"},{"code":"SIP 1A","name":"Ex ante fund and the institution in the institutional protection scheme"},{"code":"SIP 1B","name":"Ex ante fund: designated institution"},{"code":"SIP 2B","name":"Institutions in the institutional protection scheme: designated institution"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/FGD_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-fgd","fgd-informacion-a-remitir","fgd-cuadres-y-relaciones-de-estados","fgd-plantillas"],"validation_rules":{"published":true,"count":88,"count_basis":"Distinct rule codes listed in 'FGD_cuadres_y_relaciones_de_estados.pdf' (file dated 2026-01-27 by the server), each shown with its number of evaluations and its formula; 14 rule codes whose validity period ended before 11 November 2026 were left out (102 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/FGD_cuadres_y_relaciones_de_estados.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/FGD_cuadres_y_relaciones_de_estados.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/fondo-garantia-depositos/informacion-bases-calculo-fgd/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/fondo-garantia-depositos/informacion-bases-calculo-fgd/","https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/FGD_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/FGD_cuadres_y_relaciones_de_estados.pdf"]},{"id":"ci-mortgage-reference-rate-2172","code":"Statement 2172","name":"Interest rates on loans to the resident private sector (reference rate statement 2172)","official_name":"Estado 2172. Anejo 9 de la Circular 5/2012: Tipos de interés de operaciones de préstamo en España con el sector privado residente","group":"Credit institutions: deposit guarantee, interest rate and mortgage statements (national)","status":"in force","purpose":{"text":"Gives the interest rate, principal and number of new mortgage loans over three years for buying free-market housing, which the Bank uses to compile the official reference rate 'average rate of mortgage loans over three years for free-market housing granted by credit institutions in Spain' (Technical applications of statement 2172, 5 October 2020).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Aplicaciones_Tecnicas_Estado_2172.pdf"},"who_files":{"text":"Banks, savings banks and branches in Spain of foreign credit institutions (Technical applications of statement 2172).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Aplicaciones_Tecnicas_Estado_2172.pdf"},"frequency":{"value":"monthly","text":"Monthly (Technical applications of statement 2172, paragraph 7).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Aplicaciones_Tecnicas_Estado_2172.pdf"},"deadline":{"text":"Within the first fifteen days of each month, or on the first working day after that fortnight if its last day is a holiday (paragraph 7, citing rule 16.4 of Circular 5/2012).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Aplicaciones_Tecnicas_Estado_2172.pdf"},"formats":{"values":["Other"],"text":"Not stated on the pages read; the Bank publishes the form as PDF and Excel.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/declaracion-tipos-interes-transparencia/estado-2172-anejo-9-circular-5-2012/"},"templates":{"count":1,"items":[{"code":"2172","name":"Interest rates on loan transactions in Spain with the resident private sector"}],"source":"https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Estado_2172.xls"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-e2172","estado-2172","estado-2172-2","estado-2172-cuadre","aplicaciones-tecnicas-estado-2172"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: 'Estado_2172_Cuadre.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.","where":"https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Estado_2172_Cuadre.pdf","machine_readable":false,"rule_format":"PDF of cross-checks ('Correlaciones')","source":"https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Estado_2172_Cuadre.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"aggregate","text":"The statement feeds the official reference rate for mortgage loans over three years for free-market housing, an aggregate figure; the page where the rate is published was not read.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Aplicaciones_Tecnicas_Estado_2172.pdf"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/declaracion-tipos-interes-transparencia/estado-2172-anejo-9-circular-5-2012/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Aplicaciones_Tecnicas_Estado_2172.pdf","https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Estado_2172.xls","https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/Estado_2172_Cuadre.pdf"]},{"id":"ci-floor-clauses","code":"CS1","name":"Consumer complaints about mortgage floor clauses","official_name":"Información sobre reclamaciones relativas a cláusulas suelo (CS1)","group":"Credit institutions: deposit guarantee, interest rate and mortgage statements (national)","status":"in force","purpose":{"text":"Information on consumer complaints relating to floor clauses in mortgage loans; the Bank's page for credit institutions lists it as 'Information on consumer complaints related to floor clauses (RD 536/2017)'. The data file has two tables, CS1.a floor clauses and CS1.b memorandum items.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"who_files":{"text":"Credit institutions (the Bank lists the return on its page for credit institutions).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/clausulas-suelo/"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/clausulas-suelo/"},"formats":{"values":["Other"],"text":"Not stated on the page; I.E. 2008.02 lists SIF document type 57 'Sistema de comunicación de cláusulas suelo'.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":2,"items":[{"code":"CS1.a","name":"Floor clauses"},{"code":"CS1.b","name":"Floor clauses: memorandum items"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Clausulas_suelo_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-suelo","clausulas-suelo-informacion-a-remitir","clausulas-suelo-definicion-de-datos","clausulas-suelo-cuadres"],"validation_rules":{"published":true,"count":17,"count_basis":"Distinct rule codes listed in 'Clausulas_suelo_Cuadres.pdf' (file dated 2021-10-13 by the server), each shown with its number of evaluations and its formula; 2 rule codes whose validity period ended before 11 November 2026 were left out (19 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Clausulas_suelo_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Clausulas_suelo_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/clausulas-suelo/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/informacion-sobre-supervision-entidades/clausulas-suelo/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Clausulas_suelo_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Clausulas_suelo_Cuadres.pdf"]},{"id":"conduct-and-complaints-cmr","code":"CP, CI, CR","name":"Conduct, transparency and complaints statements","official_name":"Estados reservados en materia de conducta y reclamaciones (Circular 4/2021)","group":"Supervised entities: conduct, transparency and complaints, Circular 4/2021 (national)","status":"in force","purpose":{"text":"Confidential statements on market conduct, transparency and customer protection: products (secured and unsecured loans, deposits and payment accounts, points of sale, second brands), fees and interest income, and complaints received and resolved by the customer service department (rule 6 of Circular 4/2021).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"},"who_files":{"text":"Credit institutions (except ICO), specialised lending institutions, payment institutions, institutions exempt under Article 14.1 of Royal Decree-law 19/2018, e-money institutions, account information service providers, currency exchange bureaux, real estate lenders and credit intermediaries, and Spanish branches of EU and non-EU credit, payment and e-money institutions (rule 2). Each type sends a different set: credit institutions most statements; payment, e-money and account information firms and exchange bureaux only CR 1-1 and CR 2-1; detail statements only above thresholds (rule 6 of Circular 4/2021).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"},"frequency":{"value":"semi-annual","text":"Semi-annual: the reporting period is the calendar half-year (rule 5.ii of Circular 4/2021).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"},"deadline":{"text":"Within the first five calendar days of the third month after the end of the half-year; if the last day is a holiday in Madrid, or where the institution is based, by the next working day (rule 5.ii of Circular 4/2021).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'conducta_2022-12' (confidential conduct and complaints statements). The Bank also publishes the sending criteria for each type of institution ('Criterios de remisión').","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2021 of the Banco de España, on confidential conduct statements and the complaints register (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"}],"templates":{"count":10,"items":[{"code":"CP 1","name":"Assets: secured loans (business in Spain)"},{"code":"CP 2","name":"Assets: unsecured loans (business in Spain)"},{"code":"CP 3","name":"Liabilities: deposits and payment accounts (business in Spain)"},{"code":"CP 4","name":"Points of sale in Spain"},{"code":"CP 5","name":"Activity under second brands (business in Spain)"},{"code":"CI 1","name":"Fees and interest income: assets (business in Spain)"},{"code":"CI 2","name":"Fees: liabilities and payment accounts (business in Spain)"},{"code":"CI 3","name":"Fees: payment instruments and services (business in Spain)"},{"code":"CR 1","name":"Complaints received (business in Spain)"},{"code":"CR 2","name":"Complaints resolved by the customer service department (business in Spain)"}],"source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805","note":"Statement level from rule 6.1 of Circular 4/2021; the Bank's data file (December 2022) splits them into 35 tables. Statement CPI 1 of the same circular is recorded separately (real estate lenders and credit intermediaries)."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c4-2021","cmr-criterios-de-remision","cmr-informacion-a-remitir","cmr-cuadres","cmr-plantillas","circular-4-2021-de-25-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":429,"count_basis":"Distinct rule codes listed in 'CMR_Cuadres.pdf' (file dated 2025-01-16 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/CMR_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/CMR_Cuadres.pdf","note":"The cross-check report covers all the conduct statements, including CPI 1. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/otra-informacion-periodica-entidades-supervisadas/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/otra-informacion-periodica-entidades-supervisadas/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/","https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/CMR_Cuadres.pdf"]},{"id":"real-estate-lenders-cpi1","code":"CPI 1","name":"Activity of real estate lenders and real estate credit intermediaries","official_name":"CPI 1 Actividad de prestamistas inmobiliarios e intermediarios de crédito inmobiliario. Negocios en España","group":"Real estate lenders and real estate credit intermediaries (national)","status":"in force","purpose":{"text":"Activity in Spain of real estate lenders and real estate credit intermediaries, including that of their appointed representatives: loans, intermediated operations, fees and interest income and other information (rule 6 of Circular 4/2021 and the Bank's data file).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/intermediarios-de-credito-inmobiliario-y-prestamistas-inmobiliarios/"},"who_files":{"text":"Real estate lenders and real estate credit intermediaries supervised by the Banco de España; natural persons registered as real estate credit intermediaries are exempt (section 6 of rule 6 of Circular 4/2021, as the Bank's page explains).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/intermediarios-de-credito-inmobiliario-y-prestamistas-inmobiliarios/"},"frequency":{"value":"semi-annual","text":"Every six months (the Bank's page for real estate lenders and intermediaries).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/intermediarios-de-credito-inmobiliario-y-prestamistas-inmobiliarios/"},"deadline":{"text":"Within the first five calendar days of the third month after the end of the half-year (rule 5.ii of Circular 4/2021).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'conducta_2022-12'.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2021 of the Banco de España, on confidential conduct statements and the complaints register (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805"}],"templates":{"count":1,"items":[{"code":"CPI 1","name":"Activity of real estate lenders and real estate credit intermediaries (business in Spain)"}],"source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/intermediarios/CMR_Informacion_a_remitir_PI_ICI.xlsx","note":"One statement; the Bank's data file splits it into five tables (CPI 1.a to CPI 1.e)."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-inmob","cmr-criterios-de-remision-pi-ici","cmr-informacion-a-remitir-pi-ici","cmr-cuadres-pi-ici","cmr-plantillas-pi-ici","circular-4-2021-de-25-de-noviembre-del-banco-de-espana-a-ent","bde-page-inmob-c4"],"validation_rules":{"published":true,"count":16,"count_basis":"Distinct rule codes listed in 'CMR_Cuadres_PI_ICI.pdf' (file dated 2023-07-03 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/intermediarios/CMR_Cuadres_PI_ICI.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/intermediarios/CMR_Cuadres_PI_ICI.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/intermediarios-de-credito-inmobiliario-y-prestamistas-inmobiliarios/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/intermediarios-de-credito-inmobiliario-y-prestamistas-inmobiliarios/","https://www.boe.es/buscar/doc.php?id=BOE-A-2021-19805","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/intermediarios/CMR_Informacion_a_remitir_PI_ICI.xlsx","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/intermediarios/CMR_Cuadres_PI_ICI.pdf"]},{"id":"ci-covered-bonds-bg-im-iph","code":"BG, IM, IPH","name":"Covered bonds and other loan mobilisation instruments","official_name":"Información financiera sobre bonos garantizados y otros instrumentos de movilización de préstamos (estados BG, IM e IPH)","group":"Credit institutions and specialised lending institutions: covered bonds, Circular 1/2023 (national)","status":"in force","purpose":{"text":"Quarterly confidential statements on covered bond programmes under Royal Decree-law 24/2021 (issues, coverage and overcollateralisation requirements, eligible primary cover assets, loan-to-value distribution, movements and totals of cover assets, bonds issued), on instruments mobilising loans secured by chattel mortgages or non-possessory pledges (IM), and on mortgage participations and mortgage transfer certificates (IPH) (rules 4, 6 and 8 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"who_files":{"text":"Credit institutions for BG; credit institutions and specialised lending institutions for IM; credit institutions, Spanish branches of EU credit institutions and specialised lending institutions for IPH (rules 4, 6 and 8 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"frequency":{"value":"quarterly","text":"Quarterly: the reporting period is the calendar quarter (rule 3.2 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"deadline":{"text":"By day 25 of the second month after the quarter (rules 4, 6 and 8 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'BG_IM_IPH_2023-03'. BG 1 and IM 1 have their own data files. The organisation of the special cover pool register and the cover pool monitor are reported as documents (SIF document types 65.3 and 65.4 in I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 1/2023 of the Banco de España, on information on covered bonds and other loan mobilisation instruments (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"}],"templates":{"count":15,"items":[{"code":"BG 1","name":"Issues included in authorised covered bond programmes"},{"code":"BG 2","name":"Coverage and overcollateralisation requirements"},{"code":"BG 3","name":"Primary cover assets: eligibility and computability"},{"code":"BG 4","name":"Distribution of the nominal value of mortgage loans by loan-to-value"},{"code":"BG 5","name":"Primary assets backing covered bonds: movements in the quarter"},{"code":"BG 6","name":"Total cover assets backing covered bonds: carrying amount and nominal value"},{"code":"BG 7","name":"Covered bonds issued"},{"code":"IM 1","name":"Issues of instruments mobilising loans secured by a first chattel mortgage or first non-possessory pledge"},{"code":"IM 2","name":"Coverage and overcollateralisation requirements"},{"code":"IM 3","name":"Primary cover assets: eligibility and computability"},{"code":"IM 4","name":"Distribution of the nominal value of the secured loans by loan-to-value"},{"code":"IM 5","name":"Secured loans backing the instruments issued: movements in the quarter"},{"code":"IM 6","name":"Total cover assets backing the instruments issued: carrying amount and nominal value"},{"code":"IM 7","name":"Loan mobilisation instruments issued"},{"code":"IPH 1","name":"Other mortgage securities issued: mortgage participations and mortgage transfer certificates"}],"source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-bg","bg-im-iph-informacion-a-remitir","bg1-informacion-a-remitir","im1-informacion-a-remitir","bg-im-iph-cuadres","bg-im-iph-plantillas","circular-1-2023-de-24-de-febrero-del-banco-de-espana-sobre-l","bde-page-c1-2023"],"validation_rules":{"published":true,"count":384,"count_basis":"Distinct rule codes listed in 'BG_IM_IPH_Cuadres.pdf' (file dated 2024-04-01 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/BG_IM_IPH_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/BG_IM_IPH_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/otra-informacion-periodica-entidades-supervisadas/informacion-financiera-sobre-bonos-garantizados-y-otros-instrumentos-movilizacion-prestamos-estados-bgimiph.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/otra-informacion-periodica-entidades-supervisadas/informacion-financiera-sobre-bonos-garantizados-y-otros-instrumentos-movilizacion-prestamos-estados-bgimiph.html","https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/BG_IM_IPH_Cuadres.pdf"]},{"id":"ci-covered-bonds-liquidity-lqbg-lqim","code":"LQB, LQIM","name":"Liquidity buffer of the cover pool (covered bonds and loan mobilisation instruments)","official_name":"Información sobre el colchón de liquidez del conjunto de cobertura de bonos garantizados y otros instrumentos de movilización de préstamos (estados LQBG-LQIM)","group":"Credit institutions and specialised lending institutions: covered bonds, Circular 1/2023 (national)","status":"in force","purpose":{"text":"Quarterly statements on the liquidity buffer of each cover pool: liquid assets, exposures and short-term deposits, outflows and the calculation, taking into account cash flows over the next 180 calendar days (rules 5 and 7 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"who_files":{"text":"Credit institutions for covered bond programmes (LQB); credit institutions and specialised lending institutions for loan mobilisation instruments (LQIM) (rules 5 and 7 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"frequency":{"value":"quarterly","text":"Quarterly (rule 3.2 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"deadline":{"text":"By day 15 of the month after the quarter (rules 5 and 7 of Circular 1/2023).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 1/2023 of the Banco de España, on information on covered bonds and other loan mobilisation instruments (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"}],"templates":{"count":6,"items":[{"code":"LQB 1","name":"Covered bonds liquidity buffer: assets, exposures and short-term deposits"},{"code":"LQB 2","name":"Covered bonds liquidity buffer: outflows"},{"code":"LQB 3","name":"Covered bonds liquidity buffer: calculation"},{"code":"LQIM 1","name":"Loan mobilisation instruments liquidity buffer: assets, exposures and short-term deposits"},{"code":"LQIM 2","name":"Loan mobilisation instruments liquidity buffer: outflows"},{"code":"LQIM 3","name":"Loan mobilisation instruments liquidity buffer: calculation"}],"source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-lqbg","lqb-lqim-informacion-a-remitir","plantillas-lqbg-circular-1-2023","correlaciones-lqb-rc","correlaciones-lqb-fin","correlaciones-imlq-rc","correlaciones-imlq-fin","circular-1-2023-de-24-de-febrero-del-banco-de-espana-sobre-l","bde-page-c1-2023"],"validation_rules":{"published":true,"count":136,"count_basis":"Distinct rule codes in the two 'RC' coding reports, for LQB ('Correlaciones_LQB_RC.pdf') and LQIM ('Correlaciones_IMLQ_RC.pdf'), counted together; the 'FIN' coding versions repeat the same checks.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/Correlaciones_LQB_RC.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/Correlaciones_LQB_RC.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/otra-informacion-periodica-entidades-supervisadas/informacion-sobre-conjunto-cobertura-liquidez-bonos-garantizados-y-otros-instrumentos-movilizacion-prestamos-estados-lqbglqim.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/otra-informacion-periodica-entidades-supervisadas/informacion-sobre-conjunto-cobertura-liquidez-bonos-garantizados-y-otros-instrumentos-movilizacion-prestamos-estados-lqbglqim.html","https://www.boe.es/buscar/doc.php?id=BOE-A-2023-5481","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/Correlaciones_LQB_RC.pdf"]},{"id":"capital-structure-holdings-annex1","code":"Annex I Circular 1/2024","name":"Holdings in capital or voting rights (Annex I of Circular 1/2024)","official_name":"Información al Banco de España (Anejo I de la Circular 1/2024): participaciones en el capital o derechos de voto","group":"Supervised entities: capital structure and branch offices (national)","status":"in force","purpose":{"text":"A form reporting direct and indirect holdings in the capital or voting rights of the institution, with data on the acquirer or transferor (Annex I of Circular 1/2024).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/es/AnejoI_Circular_1_2024.pdf"},"who_files":{"text":"Banks, credit cooperatives, specialised lending institutions, payment institutions and e-money institutions (title of Annex I of Circular 1/2024).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/es/AnejoI_Circular_1_2024.pdf"},"frequency":{"value":"event-driven","text":"Sent when holdings change; I.E. 2008.02 treats it as a non-periodic document (SIF document types 19 and 33), each with its own subtype.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"deadline":{"text":"Not stated in the Annex or on the Banco de España page.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-i-de-la-circular-1-2024---impresos-y-documentos-relacionados.html"},"formats":{"values":["PDF"],"text":"A Word form is filled in and sent as a financial document through the Virtual Office procedure 'Envío de documentación financiera' (SIF): document type 19 for credit institutions and 33 for payment institutions in I.E. 2008.02. Documents must be produced electronically, not scanned.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":1,"items":[{"code":"Annex I","name":"Holdings in the capital or voting rights of banks, credit cooperatives, specialised lending institutions, payment institutions and e-money institutions"}],"source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/es/AnejoI_Circular_1_2024.pdf"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c1-2024-a1","anejoi-circular-1-2024","anejoi-circular-1-2024-2","envio-de-documentacion-financiera-procedimiento-es-bde-c164"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-i-de-la-circular-1-2024---impresos-y-documentos-relacionados.html"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-i-de-la-circular-1-2024---impresos-y-documentos-relacionados.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-i-de-la-circular-1-2024---impresos-y-documentos-relacionados.html","https://sedeelectronica.bde.es/sede/es/tramites/envio-documentacion-financiera-p90.html?opcion_tramitacion=instituciones-financieras%2Felectronico","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/es/AnejoI_Circular_1_2024.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"capital-structure-ec","code":"EC 1","name":"Capital structure statement (Annex II of Circular 1/2024)","official_name":"Información sobre la estructura de capital (Anejo II de la Circular 1/2024)","group":"Supervised entities: capital structure and branch offices (national)","status":"in force","purpose":{"text":"Details of the share capital by direct holders, direct holdings, co-holders and indirect holdings (statement EC 1, tables EC1-1 to EC1-4, in the Bank's data file).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/EC_Informacion_a_remitir.xlsx"},"who_files":{"text":"Credit institutions, specialised lending institutions, payment institutions and e-money institutions: the Bank links this return from its pages for each of these sectors.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page or in the files read (Circular 1/2024 itself was not read).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-ii-de-la-circular-1-2024---impresos-y-documentos-relacionados/"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-ii-de-la-circular-1-2024---impresos-y-documentos-relacionados/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'EC_2024-03' (information on capital structure), listed under payment service providers in the Bank's list of taxonomies.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":4,"items":[{"code":"EC1-1","name":"Share capital by direct holders"},{"code":"EC1-2","name":"Direct holdings"},{"code":"EC1-3","name":"Co-holders"},{"code":"EC1-4","name":"Indirect holdings"}],"source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/EC_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-c1-2024-a2","ec-informacion-a-remitir","ec-cuadres","ec-plantillas"],"validation_rules":{"published":true,"count":100,"count_basis":"Distinct rule codes listed in 'EC_Cuadres.pdf' (file dated 2024-10-07 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/EC_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/EC_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-ii-de-la-circular-1-2024---impresos-y-documentos-relacionados/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana--anejo-ii-de-la-circular-1-2024---impresos-y-documentos-relacionados/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/EC_Informacion_a_remitir.xlsx","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otra_inf/ficheros/EC_Cuadres.pdf"]},{"id":"ci-code-of-good-practice-cbp","code":"CBP","name":"Code of Good Practice for mortgage debtors (Royal Decree-law 6/2012)","official_name":"Información del Código de Buenas Prácticas del RD-l 6/2012 para la reestructuración viable de las deudas con garantía hipotecaria sobre la vivienda habitual (estados CBP)","group":"Credit institutions: loan moratoria and mortgage debt relief (national)","status":"in force","purpose":{"text":"Information on the Code of Good Practice for the viable restructuring of mortgage debts on the main residence: new and pending applications, operations carried out (including dations in payment and debt write-offs), refusals and withdrawals, loans by outstanding debt band, complaints and foreclosures (the Bank's data file, May 2023).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Informacion_a_remitir.xlsx"},"who_files":{"text":"Credit institutions: the Bank lists the return on its page for credit institutions as information required under the Code of Good Practice of Royal Decree-law 6/2012.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"frequency":{"value":"monthly","text":"Monthly: the tables cover operations requested, carried out and refused in the month (the Bank's data file).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Informacion_a_remitir.xlsx"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/informacion-del-codigo-de-buenas-practicas-del-rd-l-6-2012-para-la-reestructuracion-viable-de-las-de-15dda322ca97781.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'es-be-cbp_1'.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":6,"items":[{"code":"CBP 1","name":"Applications: new operations requested in the month and operations pending resolution"},{"code":"CBP 2","name":"Operations carried out in the month, dations in payment and debt write-offs"},{"code":"CBP 3","name":"Operations refused and client withdrawals"},{"code":"CBP 4","name":"Number of loans by band of outstanding debt"},{"code":"CBP 5","name":"Complaints relating to Royal Decree-law 6/2012"},{"code":"CBP 6","name":"Mortgage foreclosures"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Informacion_a_remitir.xlsx","note":"Six statements split into 12 tables in the Bank's data file."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-cbp","cbp1-rdl-6-2012-informacion-a-remitir","cbp1-rdl-6-2012-cuadres"],"validation_rules":{"published":true,"count":63,"count_basis":"Distinct rule codes listed in 'CBP1_RDL_6_2012_Cuadres.pdf' (file dated 2023-04-03 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/informacion-del-codigo-de-buenas-practicas-del-rd-l-6-2012-para-la-reestructuracion-viable-de-las-de-15dda322ca97781.html"},"sources":["https://www.bde.es/wbe/en/informacion-del-codigo-de-buenas-practicas-del-rd-l-6-2012-para-la-reestructuracion-viable-de-las-de-15dda322ca97781.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CBP1_RDL_6_2012_Cuadres.pdf"]},{"id":"ci-moratoria-la-palma-mp9","code":"MP9","name":"Loan moratoria for those affected by the La Palma earthquakes and eruptions (extension under Royal Decree-law 23/2026)","official_name":"Información al Banco de España (Ampliación RD-l 23/2026): moratoria de préstamos a afectados por los movimientos sísmicos y erupciones volcánicas en la isla de La Palma (MP9)","group":"Credit institutions: loan moratoria and mortgage debt relief (national)","status":"in force","purpose":{"text":"Information on the extension of the suspension period of the second moratorium on loans to people affected by the earthquakes and volcanic eruptions on La Palma (taxonomy MP9_RDL_20_2021 in the Bank's list).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/taxonomias/vigentes/entidades-credito-establecimientos-financieros/"},"who_files":{"text":"Credit institutions: the Bank lists the return on its page for credit institutions under information on loans subject to moratoria.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-232026-impresos-y-documentos-relacionados-1801c1e337771a1.html"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-232026-impresos-y-documentos-relacionados-1801c1e337771a1.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'MP9_RDL_20_2021'.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":1,"items":[{"code":"MP9","name":"Extension of the suspension period of the second moratorium on loans to people affected by the La Palma earthquakes and eruptions"}],"source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP9_Moratoria_La_Palma_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-lapalma-2026","mp9-moratoria-la-palma-informacion-a-remitir","mp9-rdl-23-2026-cuadres","mp9-moratoria-la-palma-plantilla"],"validation_rules":{"published":true,"count":25,"count_basis":"Distinct rule codes listed in 'MP9_RDL_23_2026_Cuadres.pdf' (file dated 2026-10-26 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP9_RDL_23_2026_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP9_RDL_23_2026_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-232026-impresos-y-documentos-relacionados-1801c1e337771a1.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-232026-impresos-y-documentos-relacionados-1801c1e337771a1.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/taxonomias/vigentes/entidades-credito-establecimientos-financieros/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP9_Moratoria_La_Palma_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP9_RDL_23_2026_Cuadres.pdf"]},{"id":"ci-moratoria-la-palma-mp8","code":"MP8","name":"Loan moratoria for those affected by the La Palma earthquakes and eruptions (extension under Royal Decree-law 13/2025)","official_name":"Información al Banco de España (Ampliación RD-l 13/2025): moratoria de préstamos a afectados por los movimientos sísmicos y erupciones volcánicas en la isla de La Palma (MP8)","group":"Credit institutions: loan moratoria and mortgage debt relief (national)","status":"in force","status_note":{"text":"The Bank's page for credit institutions lists both this MP8 statement and the later MP9 statement for the extension under Royal Decree-law 23/2026 as 'related forms and documents in force'.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"purpose":{"text":"Information on the earlier extension of the suspension period of the second moratorium on loans to people affected by the earthquakes and volcanic eruptions on La Palma (the Bank's data file for MP8).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP8_Moratoria_La_Palma_Informacion_a_remitir.xlsx"},"who_files":{"text":"Credit institutions: the Bank lists the return on its page for credit institutions under information on loans subject to moratoria.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-12025-impresos-y-documentos-relacionados.html"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-12025-impresos-y-documentos-relacionados.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":1,"items":[{"code":"MP8","name":"Extension of the suspension period of the second moratorium on loans to people affected by the La Palma earthquakes and eruptions"}],"source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP8_Moratoria_La_Palma_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-lapalma-2025","mp8-moratoria-la-palma-informacion-a-remitir","mp8-rdl-13-2025-cuadres","mp8-moratoria-la-palma-plantilla"],"validation_rules":{"published":true,"count":24,"count_basis":"Distinct rule codes listed in 'MP8_RDL_13_2025_Cuadres.pdf' (file dated 2025-12-15 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP8_RDL_13_2025_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP8_RDL_13_2025_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-12025-impresos-y-documentos-relacionados.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-ampliacion-rd-l-12025-impresos-y-documentos-relacionados.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP8_Moratoria_La_Palma_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MP8_RDL_13_2025_Cuadres.pdf"]},{"id":"ci-moratoria-dana-md1","code":"MD1","name":"Loan moratoria for those affected by the October-November 2024 flash floods (DANA, Royal Decree-law 6/2024)","official_name":"Información al Banco de España (RD-l 6/2024): moratorias de préstamos a afectados por la DANA (MD1)","group":"Credit institutions: loan moratoria and mortgage debt relief (national)","status":"in force","purpose":{"text":"Information on the moratoria on loans to people affected by the flash floods (DANA) in several municipalities between 28 October and 4 November 2024: applications, suspensions granted, beneficiaries and loans suspended (the Bank's frequently asked questions, which cite Article 39 of Royal Decree-law 6/2024).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/Consultas_Respuestas_Informacion_Moratoria.pdf"},"who_files":{"text":"Credit institutions; the data cover the total business of the individual reporting institution (frequently asked questions, answer 1).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/Consultas_Respuestas_Informacion_Moratoria.pdf"},"frequency":{"value":"monthly","text":"Monthly data: the FAQs refer to correcting 'the monthly data' of a wrong declaration (answer 13).","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/Consultas_Respuestas_Informacion_Moratoria.pdf"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-rd-l-62024-impresos-y-documentos-relacionados-97f7d7db76c1391.html"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'MD_RDL_6_2024'.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":1,"items":[{"code":"MD1","name":"Moratoria on loans to people affected by the DANA in several municipalities (Royal Decree-law 6/2024)"}],"source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MD1_RDL_6_2024_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-dana","md1-rdl-6-2024-informacion-a-remitir","md1-rdl-6-2024-cuadres","md1-rdl-6-2024-plantilla","consultas-respuestas-informacion-moratoria"],"validation_rules":{"published":true,"count":15,"count_basis":"Distinct rule codes listed in 'MD1_RDL_6_2024_Cuadres.pdf' (file dated 2025-01-16 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MD1_RDL_6_2024_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MD1_RDL_6_2024_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-rd-l-62024-impresos-y-documentos-relacionados-97f7d7db76c1391.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-al-banco-de-espana-rd-l-62024-impresos-y-documentos-relacionados-97f7d7db76c1391.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/Consultas_Respuestas_Informacion_Moratoria.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MD1_RDL_6_2024_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_be/MD1_RDL_6_2024_Cuadres.pdf"]},{"id":"ci-mfi-balance-sheet-uem","code":"UEM 1 to UEM 16","name":"MFI balance sheet statements for euro area monetary statistics (EMU statements)","official_name":"Información sobre el balance de las IFM: Estados UEM (Circular 4/2017)","group":"Credit institutions: statements for ECB statistics (national)","status":"in force","purpose":{"text":"Confidential statements on the requirements of European Monetary Union statistics: summary balance sheet and breakdowns by sector, residence, country and currency, loan write-downs, securities portfolio adjustments, minimum reserves and loan securitisations and transfers (rule 69 of Circular 4/2017).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"who_files":{"text":"All Spanish credit institutions and branches in Spain of foreign credit institutions (rule 69.1 of Circular 4/2017); also specialised lending institutions (rule 13 of Circular 4/2019) and e-money institutions and branches in Spain of foreign e-money institutions (rule 14 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"frequency":{"value":"varies","text":"Monthly for UEM 1, 2, 3, 7, 9, 10 and 11; quarterly for UEM 4, 5, 6, 8, 12 and 13 (rule 69.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"deadline":{"text":"Day 10 of the following month for monthly statements; day 20 of the following month for quarterly statements (rule 69.1 table (Circular 4/2017 as published in the BOE in 2017; Circular 1/2025 later changed some statements)).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'es-be-bsi-mar-2026' (statements for EMU statistical requirements).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2017 of the Banco de España, on public and confidential financial reporting rules and financial statement formats (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334"}],"templates":{"count":15,"items":[{"code":"UEM 1","name":"Summary balance sheet (business in Spain)"},{"code":"UEM 2","name":"Selected assets and liabilities by sector and residence (business in Spain)"},{"code":"UEM 3","name":"Loan write-downs and recoveries in the month, net amounts (business in Spain)"},{"code":"UEM 4","name":"Selected assets and liabilities with other general government by sector (business in Spain)"},{"code":"UEM 5","name":"Selected assets and liabilities by country (business in Spain)"},{"code":"UEM 6","name":"Selected assets and liabilities by currency (business in Spain)"},{"code":"UEM 7","name":"Adjustments to securities portfolio movements and to capital and reserves in the month (business in Spain)"},{"code":"UEM 8","name":"Breakdown of other non-MFI financial institutions resident in Spain (business in Spain)"},{"code":"UEM 9","name":"Breakdown of selected assets and liabilities (business in Spain)"},{"code":"UEM 10","name":"Minimum reserve ratio (business in Spain)"},{"code":"UEM 11","name":"Securitisations and other loan transfers, monthly data (business in Spain)"},{"code":"UEM 13","name":"Breakdown of selected loans (business in Spain)"},{"code":"UEM 14","name":"Quarterly revaluation adjustments (business in Spain)"},{"code":"UEM 15","name":"Notional cash pooling (business in Spain)"},{"code":"UEM 16","name":"Breakdown of equity instruments and real estate assets (business in Spain)"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_IFM/ficheros/UEM_Informacion_a_remitir.xlsx","note":"Statements in the Bank's current data file; UEM 12 of the 2017 table is not in it, and UEM 14 to UEM 16 are not in the 2017 table."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-uem","uem-informacion-a-remitir","uem-cuadres","uem-plantillas","circular-4-2017-de-27-de-noviembre-del-banco-de-espana-a-ent"],"validation_rules":{"published":true,"count":306,"count_basis":"Distinct rule codes listed in 'UEM_Cuadres.pdf' (file dated 2026-03-13 by the server), each shown with its number of evaluations and its formula; 10 rule codes whose validity period ended before 11 November 2026 were left out (316 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_IFM/ficheros/UEM_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_IFM/ficheros/UEM_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-balance-ifm/impresos-y-documentos/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-balance-ifm/impresos-y-documentos/","https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229","https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602","https://www.boe.es/buscar/doc.php?id=BOE-A-2017-14334","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_IFM/ficheros/UEM_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_IFM/ficheros/UEM_Cuadres.pdf"]},{"id":"ci-mfi-interest-rates-mir","code":"I1-2173, I2-2175","name":"MFI interest rate statistics","official_name":"Información sobre tipos de interés de las IFM (Circular 1/2010): I1-2173 Tipos de interés de los saldos vivos; I2-2175 Tipos de interés de las nuevas operaciones","group":"Credit institutions: statements for ECB statistics (national)","status":"in force","purpose":{"text":"Interest rates applied by credit institutions on outstanding amounts (I1, statement 2173) and on new business (I2, statement 2175), which the Bank lists under information for the ECB on interest rates of monetary financial institutions (Circular 1/2010 on interest rate statistics, as titled in the Bank's index of circulars).","source":"https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"},"who_files":{"text":"Credit institutions (Circular 1/2010 is addressed to credit institutions, according to the Bank's index of circulars); the Bank also links these forms from its page for specialised lending institutions.","source":"https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"},"frequency":{"value":"varies","text":"Not stated on the Banco de España pages read (Circular 1/2010 itself was not read).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/"},"deadline":{"text":"Not stated on the Banco de España pages read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'es-be-mir-dic-2014' (statements on interest rate statistics).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":4,"items":[{"code":"I1.a","name":"Interest rates on outstanding amounts (statement 2173), form a"},{"code":"I1.b","name":"Interest rates on outstanding amounts (statement 2173), form b"},{"code":"I2.a","name":"Interest rates on new business (statement 2175), form a"},{"code":"I2.b","name":"Interest rates on new business (statement 2175), form b"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/","note":"The Bank publishes each statement as two Excel forms (a and b)."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-mir","tipos-interes-cuadres","bde-page-mir-i1","bde-page-mir-i2","estado-i1-a","estado-i1-b","estado-i2-a","estado-i2-b"],"validation_rules":{"published":true,"count":78,"count_basis":"Distinct rule codes listed in 'Tipos_interes_Cuadres.pdf' (file dated 2024-01-15 by the server), each shown with its number of evaluations and its formula; 44 rule codes whose validity period ended before 11 November 2026 were left out (122 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_tipos/ficheros/Tipos_interes_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_tipos/ficheros/Tipos_interes_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/i1-2173__tipos__37f716aecc71281.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-para-bce/informacion-tipos-interes-ifm/impresos-y-documentos/i2-2175__tipos__cef716aecc71281.html","https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/inf_bce/inf_tipos/ficheros/Tipos_interes_Cuadres.pdf"]},{"id":"branch-offices-annex-iv","code":"Annex IV","name":"Branch offices: openings, closures and changes","official_name":"Oficinas. Información al Banco de España (Circular 1/2009): Anejo IV","group":"Supervised entities: capital structure and branch offices (national)","status":"in force","purpose":{"text":"Information on the branch offices of supervised entities, for the Bank's register of branches; the Bank's page lists the Annex IV form under the non-periodic information of rule 3 of Circular 1/2009.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/"},"who_files":{"text":"Credit institutions and other supervised entities (Circular 1/2009 is addressed to credit institutions and other supervised entities, according to the Bank's index of circulars).","source":"https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"},"frequency":{"value":"event-driven","text":"Non-periodic ('No periódico', rule 3 of Circular 1/2009, on the Bank's page).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/"},"deadline":{"text":"Not stated on the Banco de España page.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/"},"formats":{"values":["Web form","PDF"],"text":"The Bank publishes the Annex IV form as a PDF and links the Virtual Office procedure for declaring the branch offices of supervised entities; the EXB application (register of branch offices of supervised entities) needs an electronic certificate.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/anejo_iv.html"},"templates":{"count":1,"items":[{"code":"Annex IV","name":"Branch offices form"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/anejo_iv.html"},"documents":["bde-page-ofi-anejo4","anejoivoficinasecasformulario","bde-page-oficinas-c1-2009","exb-user-manual"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/anejo_iv.html"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/anejo_iv.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/anejo_iv.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-para-la-cir-requerida-a-entidades-supervisadas/oficinas/informacion-al-banco/","https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"]},{"id":"efc-financial-statements","code":"PI, PC, FI, FC (Circular 4/2019)","name":"Financial statements of specialised lending institutions","official_name":"Información al Banco de España (Circular 4/2019): estados públicos y reservados de los establecimientos financieros de crédito","group":"Specialised lending institutions (national)","status":"in force","purpose":{"text":"A simplified financial reporting regime for specialised lending institutions: a subset of the public and confidential statements required of credit institutions, in some cases less often or with longer deadlines, using the Circular 4/2017 formats (and the EU FINREP formats for the consolidated FC statements) (the Bank's page).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/contabilidad/informacion-periodica-circular-4-2019/"},"who_files":{"text":"Specialised lending institutions (establecimientos financieros de crédito), and their consolidated groups for the FC and PC statements (rules 5, 6, 11 and 12 of Circular 4/2019).","source":"https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229"},"frequency":{"value":"varies","text":"Public individual statements PI 1 to PI 5 annual; confidential statements mostly quarterly, FI 101 and FI 103 monthly, FI 138, FI 160-3 and FI 162 semi-annual, FI 180 and FI 182 annual; FC 1 and FC 2 quarterly and FC 40 annual (rules 5, 11 and 12 of Circular 4/2019).","source":"https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229"},"deadline":{"text":"PI 1 to PI 5 by the last day of the following month; most FI statements by the end of the following month, FI 103 by day 10 of the following month, FI 180 and FI 182 by the end of January; FC 1 and FC 2 by the end of the second following month and FC 40 by the end of February (rules 5, 11 and 12 of Circular 4/2019).","source":"https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). The statements use the Circular 4/2017 taxonomies for the same statements.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 4/2019 of the Banco de España, financial reporting of specialised lending institutions (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229"}],"templates":{"count":24,"items":[{"code":"PI 1-5","name":"Public individual primary financial statements"},{"code":"PC 1-5","name":"Public consolidated primary financial statements"},{"code":"FI 1","name":"Confidential individual balance sheet"},{"code":"FI 2","name":"Confidential individual statement of profit or loss"},{"code":"FI 12-1","name":"Movements in allowances and provisions for credit losses"},{"code":"FI 18","name":"Performing and non-performing exposures"},{"code":"FI 19","name":"Forborne exposures"},{"code":"FI 22","name":"Asset management, custody and other service functions; fees by activity"},{"code":"FI 100","name":"Additional information on selected balance sheet items (tables 1, 2, 3, 4, 7, 12 and 14)"},{"code":"FI 101","name":"Loans granted, acquired or reclassified in the month (business in Spain)"},{"code":"FI 103","name":"Detail of securities"},{"code":"FI 106","name":"Basic data on assets foreclosed or received in payment of debts"},{"code":"FI 130","name":"Breakdown of loans to other customers (business in Spain)"},{"code":"FI 133","name":"Loans and deposits with credit institutions and specialised lending institutions (business in Spain)"},{"code":"FI 138","name":"Business abroad by country"},{"code":"FI 142","name":"Dynamic data on foreclosed real estate"},{"code":"FI 150","name":"Additional information on selected profit or loss items"},{"code":"FI 160-3","name":"Mortgage activity: loans managed by the institution"},{"code":"FI 162","name":"Delivery of foreclosed homes from loans to households for house purchase"},{"code":"FI 180","name":"Supplementary annual information"},{"code":"FI 182","name":"Appropriation of profit"},{"code":"FC 1","name":"Confidential consolidated balance sheet"},{"code":"FC 2","name":"Confidential consolidated statement of profit or loss"},{"code":"FC 40","name":"Group structure"}],"source":"https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229","note":"From the tables in rules 11 and 12 and rules 5 and 6 of Circular 4/2019 (consolidated text of 29 December 2021)."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-efc-c4","circular-4-2019-de-26-de-noviembre-del-banco-de-espana-a-est","bde-page-efc"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted separately: the statements use the Circular 4/2017 formats and their cross-checks (see the credit institution returns).","where":null,"machine_readable":false,"rule_format":"Banco de España cross-check reports for the Circular 4/2017 statements","note":"The page for specialised lending institutions points to the Circular 4/2017 forms and documents, which include the cross-checks.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/contabilidad/informacion-periodica-circular-4-2019/"},"public_data":{"level":"firm-level","text":"The Bank publishes the primary public financial statements of specialised lending institutions entity by entity, annually, in a web application with XBRL, PDF and Excel downloads.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/","format":"Web application with XBRL, PDF and Excel downloads","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/contabilidad/informacion-periodica-circular-4-2019/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/","https://www.boe.es/eli/es/cir/2019/11/26/4/con/20211229","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"efc-solvency-corep-subset","code":"C 01.00 to C 91.00 (rule 20)","name":"Own funds, large exposures, leverage and non-performing loans of specialised lending institutions","official_name":"Información al Banco de España sobre fondos propios, grandes exposiciones, apalancamiento y préstamos dudosos (Circular 1/2022, Norma 20)","group":"Specialised lending institutions (national)","status":"in force","purpose":{"text":"Specialised lending institutions send only a defined subset of the EU supervisory reporting templates on own funds, own funds requirements, large exposures, leverage and non-performing exposures (rule 20 of Circular 1/2022, applying Article 31 of Royal Decree 309/2020).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"who_files":{"text":"Specialised lending institutions; the market risk templates only parent and stand-alone institutions (rule 20.1 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"frequency":{"value":"semi-annual","text":"Semi-annual for most templates; annual for C 06.01, C 06.02 and C 15.00 (rule 20.1 of Circular 1/2022). The Bank may require more frequent reporting.","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"deadline":{"text":"Before the end of the second month after the reference date, unless another deadline is set; if that day is a holiday, Saturday or Sunday, the next working day (rule 19.5 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). The EU COREP templates through the Bank's extension of the EBA taxonomy. Templates C 01.00 to C 03.00 must be signed electronically by the chief executive or another authorised senior manager, within 20 calendar days after the deadline (rule 19.8).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 1/2022 of the Banco de España, liquidity, prudential rules and reporting of specialised lending institutions (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"}],"templates":{"count":30,"items":[{"code":"C 01.00","name":"Own funds"},{"code":"C 02.00","name":"Own funds requirements"},{"code":"C 03.00","name":"Capital ratios"},{"code":"C 04.00","name":"Memorandum items"},{"code":"C 06.01","name":"Group solvency: information on affiliates, total"},{"code":"C 06.02","name":"Group solvency: information on affiliates"},{"code":"C 07.00","name":"Credit and counterparty credit risks and free deliveries: standardised approach"},{"code":"C 08.01","name":"Credit and counterparty credit risks and free deliveries: IRB approach"},{"code":"C 08.02","name":"IRB approach: breakdown by obligor grades or pools"},{"code":"C 09.04","name":"Credit exposures relevant for the countercyclical buffer by country"},{"code":"C 10.01","name":"Credit risk: equity, IRB approaches"},{"code":"C 10.02","name":"Credit risk: equity, IRB approaches, breakdown by obligor grades"},{"code":"C 13.01","name":"Credit risk: securitisations"},{"code":"C 15.00","name":"Exposures and losses from lending collateralised by immovable property"},{"code":"C 16.00","name":"Operational risk: losses and recoveries"},{"code":"C 18.00","name":"Market risk: standardised approach for position risks in traded debt instruments"},{"code":"C 21.00","name":"Market risk: standardised approach for position risk in equities"},{"code":"C 22.00","name":"Market risk: standardised approaches for foreign exchange risk"},{"code":"C 23.00","name":"Market risk: standardised approaches for commodities"},{"code":"C 24.00","name":"Market risk internal models"},{"code":"C 26.00","name":"Large exposures limits"},{"code":"C 27.00","name":"Identification of the counterparty"},{"code":"C 28.00","name":"Exposures in the non-trading and trading book"},{"code":"C 29.00","name":"Detail of exposures to individual clients within groups of connected clients"},{"code":"C 35.01","name":"Calculation of deductions for non-performing exposures"},{"code":"C 35.02","name":"Minimum coverage requirements and exposure values of non-performing exposures, excluding certain forborne exposures"},{"code":"C 35.03","name":"Minimum coverage requirements and exposure values of certain forborne non-performing exposures"},{"code":"C 47.00","name":"Leverage ratio calculation"},{"code":"C 90.00","name":"Trading book and market risk thresholds"},{"code":"C 91.00","name":"Alternative standardised approach for market risk: own funds requirements"}],"source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con","note":"The national subset that rule 20 of Circular 1/2022 selects from the EU templates; names translated from the circular's table."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-efcs-1","circular-1-2022-de-24-de-enero-del-banco-de-espana-a-los-est","bde-page-efcn20-2","bde-page-efcn20-3","bde-page-efcn20-4","bde-page-efcn20-5","relacion-informacion-sobre-apalancamiento","ratio-de-apalancamiento-informacion-a-remitir-2","solv-lr-correlaciones-y-cuadres","solv-iii-correlaciones-y-cuadres","relacion-informacion-sobre-fondos-propios","fondos-propios-informacion-a-remitir","relacion-informacion-sobre-riesgo-de-mercado","riesgo-de-mercado-informacion-a-remitir","solv-frtb-correlaciones-y-cuadres","relacion-informacion-sobre-grandes-exposiciones","grandes-exposiciones-informacion-a-remitir-2","solv-ggee-corelaciones-y-cuadres"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the Bank links the same cross-check workbooks it uses for credit institutions (own funds, large exposures, leverage, market risk), which hold both EBA and Banco de España rules.","where":null,"machine_readable":true,"rule_format":"Banco de España cross-check workbooks ('Correlaciones y cuadres') with rule code, severity, owner and formula","note":"See the credit institution COREP returns for the counts of the Bank's own rules.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/informacion-sobre-fondos-propios/"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/informacion-sobre-fondos-propios/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/informacion-sobre-grandes-exposiciones/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/informacion-sobre-apalancamiento/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-20/informacion-sobre-fundamental-review-trading-book/","https://www.boe.es/eli/es/cir/2022/01/24/1/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"efc-hybrid-capital-adequacy","code":"AC 01","name":"Capital adequacy of hybrid specialised lending institutions","official_name":"Información al Banco de España sobre los fondos propios de los establecimientos financieros de crédito híbridos (Circular 1/2022, Norma 21): Adecuación del capital - Total actividades","group":"Specialised lending institutions (national)","status":"in force","purpose":{"text":"Hybrid specialised lending institutions (those that also provide payment services or issue e-money) combine the own funds requirements of those activities with their lending requirements in statement AC 01, capital adequacy for all activities (rule 21 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"who_files":{"text":"Hybrid specialised lending institutions (rule 21 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"frequency":{"value":"semi-annual","text":"Semi-annual (rule 21 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"deadline":{"text":"Before the end of the second month after the reference date, unless another deadline is set; if that day is a holiday, Saturday or Sunday, the next working day (rule 19.5 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'EFC_AC_1.0' (prudential information of hybrid specialised lending institutions).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 1/2022 of the Banco de España, liquidity, prudential rules and reporting of specialised lending institutions (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"}],"templates":{"count":1,"items":[{"code":"AC 01","name":"Capital adequacy: total activities"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/Adecuacion_del_capital_Informacion_a_remitir.xlsx"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-efcs-2","relacion-informacion-sobre-adecuacion-capital","adecuacion-del-capital-informacion-a-remitir","efc-ac-correlaciones-y-cuadres","circular-1-2022-de-24-de-enero-del-banco-de-espana-a-los-est"],"validation_rules":{"published":true,"count":24,"count_basis":"Distinct rule codes in the 'CUADRE' column of 'EFC_AC_correlaciones_y_cuadres.xls' (file dated 2026-08-03 by the server).","where":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/EFC_AC_correlaciones_y_cuadres.xls","machine_readable":true,"rule_format":"Excel list of cross-checks with module, rule code, severity, owner and formula","source":"https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/EFC_AC_correlaciones_y_cuadres.xls","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-21/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-21/","https://www.boe.es/eli/es/cir/2022/01/24/1/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/ficheros/Adecuacion_del_capital_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbe/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/solvencia/EFC_AC_correlaciones_y_cuadres.xls"]},{"id":"efc-interest-rate-risk-ri","code":"RI1, RI2, RI3 (rule 24)","name":"Interest rate risk of specialised lending institutions","official_name":"Información al Banco de España sobre el riesgo de tipo de interés del balance (Circular 1/2022, Norma 24)","group":"Specialised lending institutions (national)","status":"in force","purpose":{"text":"Specialised lending institutions report interest rate risk in their balance sheet using statements RI1 to RI3 of rule 63 of Circular 2/2016 (rule 24 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"who_files":{"text":"Specialised lending institutions with assets of EUR 300 million or more send RI1, RI2 and RI3; smaller ones send RI1, and also RI2 and RI3 if the estimated impact on economic value or on net interest margin reaches 10% (rule 24 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"frequency":{"value":"semi-annual","text":"Semi-annual (rule 24 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"deadline":{"text":"Before the end of the second month after the reference date, unless another deadline is set; if that day is a holiday, Saturday or Sunday, the next working day (rule 19.5 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"formats":{"values":["Other"],"text":"Not stated on the Banco de España page, which lists the document headings for this return without links.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-24/"},"legal_basis":[{"title":"Circular 1/2022 of the Banco de España, liquidity, prudential rules and reporting of specialised lending institutions (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"}],"templates":{"count":3,"items":[{"code":"RI1","name":"Internal estimates of interest rate risk in activities outside the trading book"},{"code":"RI2","name":"Interest-rate-sensitive positions in activities outside the trading book"},{"code":"RI3","name":"Interest rate options in activities outside the trading book"}],"source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-efcs-3","circular-1-2022-de-24-de-enero-del-banco-de-espana-a-los-est"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"The page names 'Correlaciones y cuadres' documents for this return but gives no links, so no rules were read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-24/"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-24/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/solvencia/informacion-al-banco-de-espana--circular-1-2022-impresos-y-documentos-relacionados/norma-24/","https://www.boe.es/eli/es/cir/2022/01/24/1/con"]},{"id":"efc-liquidity-buffer","code":"LC 01 to LC 05, LC 09","name":"Liquidity buffer of specialised lending institutions","official_name":"Información al Banco de España sobre el colchón de liquidez (Circular 1/2022, Norma 22)","group":"Specialised lending institutions (national)","status":"in force","purpose":{"text":"Monthly statements on the liquidity buffer that some specialised lending institutions must hold: liquid assets, outflows, inflows, collateral swaps and the calculation, based on cash flows over the next 30 calendar days; groups also report the consolidation perimeter (rules 22 and 23.3 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"who_files":{"text":"Specialised lending institutions subject to the liquidity buffer requirement of section 2 of chapter 2 of Circular 1/2022; LC 09 by consolidated groups and single liquidity sub-groups subject to the requirements (rules 22 and 23.3).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"frequency":{"value":"monthly","text":"Monthly (rules 22.1 and 23.3 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"deadline":{"text":"Within fifteen calendar days after the end of the month (rule 22.1 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'EFC_LIQ_1.0' (prudential information of specialised lending institutions, liquidity); a separate set in another currency if the Bank requires it.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 1/2022 of the Banco de España, liquidity, prudential rules and reporting of specialised lending institutions (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"}],"templates":{"count":6,"items":[{"code":"LC 01","name":"Liquidity buffer: liquid assets"},{"code":"LC 02","name":"Liquidity buffer: outflows"},{"code":"LC 03","name":"Liquidity buffer: inflows"},{"code":"LC 04","name":"Liquidity buffer: collateral swaps"},{"code":"LC 05","name":"Liquidity buffer: calculation"},{"code":"LC 09","name":"Scope of consolidation"}],"source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-efcl-1","relacion-informacion-sobre-lcr","lcr-informacion-a-remitir","informacion-lcr-correlaciones-rc","informacion-lcr-correlaciones-fin","circular-1-2022-de-24-de-enero-del-banco-de-espana-a-los-est"],"validation_rules":{"published":true,"count":171,"count_basis":"Distinct rule codes listed in 'Informacion_LCR_Correlaciones_RC.pdf' (file dated 2022-06-07 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/liquidez/Informacion_LCR_Correlaciones_RC.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/liquidez/Informacion_LCR_Correlaciones_RC.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/liquidez/informacion-al-banco-de-espana-circular-12022-impresos-y-documentos-relacionados/norma-22/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/liquidez/informacion-al-banco-de-espana-circular-12022-impresos-y-documentos-relacionados/norma-22/","https://www.boe.es/eli/es/cir/2022/01/24/1/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/liquidez/Informacion_LCR_Correlaciones_RC.pdf"]},{"id":"efc-funding-structure","code":"LC 06 to LC 08","name":"Funding structure of specialised lending institutions","official_name":"Información al Banco de España sobre la estructura de fuentes de financiación (Circular 1/2022, Norma 23)","group":"Specialised lending institutions (national)","status":"in force","purpose":{"text":"Quarterly statements on the stable funding structure that some specialised lending institutions must keep: required and available stable funding and a summary (rule 23 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"who_files":{"text":"Specialised lending institutions required to keep a stable funding structure under section 3 of chapter 2 of Circular 1/2022 (rule 23.1).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"frequency":{"value":"quarterly","text":"Quarterly (rule 23.1 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"deadline":{"text":"Before the end of the second month after the reference date, unless another deadline is set; if that day is a holiday, Saturday or Sunday, the next working day (rule 19.5 of Circular 1/2022).","source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'EFC_LIQ_1.0'.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 1/2022 of the Banco de España, liquidity, prudential rules and reporting of specialised lending institutions (BOE consolidated text)","url":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"}],"templates":{"count":3,"items":[{"code":"LC 06","name":"Funding structure: required stable funding"},{"code":"LC 07","name":"Funding structure: available stable funding"},{"code":"LC 08","name":"Funding structure: summary"}],"source":"https://www.boe.es/eli/es/cir/2022/01/24/1/con"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-efcl-2","relacion-informacion-sobre-nsfr","nsfr-informacion-a-remitir","informacion-nsfr-correlaciones-rc","informacion-nsfr-correlaciones-fin","circular-1-2022-de-24-de-enero-del-banco-de-espana-a-los-est"],"validation_rules":{"published":true,"count":51,"count_basis":"Distinct rule codes listed in 'Informacion_NSFR_Correlaciones_RC.pdf' (file dated 2022-06-07 by the server), each shown with its number of evaluations and its formula.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/liquidez/Informacion_NSFR_Correlaciones_RC.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/liquidez/Informacion_NSFR_Correlaciones_RC.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/liquidez/informacion-al-banco-de-espana-circular-12022-impresos-y-documentos-relacionados/norma-23/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/liquidez/informacion-al-banco-de-espana-circular-12022-impresos-y-documentos-relacionados/norma-23/","https://www.boe.es/eli/es/cir/2022/01/24/1/con","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/liquidez/Informacion_NSFR_Correlaciones_RC.pdf"]},{"id":"pi-emi-financial-statements","code":"PI, PC, FI, FC 40 (Circular 5/2020)","name":"Financial statements of payment and e-money institutions (Circular 4/2017 formats)","official_name":"Estados de la Circular 4/2017 que deben remitir las entidades de pago y de dinero electrónico (Circular 5/2020)","group":"Payment and e-money institutions (national)","status":"in force","purpose":{"text":"The subset of credit institution statements that payment institutions and e-money institutions send, in the Circular 4/2017 formats: public individual and consolidated primary statements, confidential individual balance sheet and profit or loss, appropriation of profit, group structure and, for e-money institutions, the EMU statistical statements (rules 6, 7, 12, 13 and 14 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"who_files":{"text":"Payment institutions, e-money institutions and branches in Spain of non-EEA e-money institutions; their consolidated groups for PC and FC 40; e-money institutions and all branches of foreign e-money institutions for the EMU statements (Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"frequency":{"value":"varies","text":"PI 1 to PI 5 and PC 1 to PC 5 annual; FI 1 and FI 2 semi-annual; FI 182 and FC 40 annual (rules 6, 7, 12 and 13 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"deadline":{"text":"PI statements by day 20 of the second month after the reference month; PC statements by 20 February; FI 1 and FI 2 by day 20 of the second following month; FI 182 and FC 40 by 20 February (rules 6, 7, 12 and 13 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). The statements use the Circular 4/2017 taxonomies for the same statements.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 5/2020 of the Banco de España, financial reporting of payment institutions and e-money institutions (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"}],"templates":{"count":6,"items":[{"code":"PI 1-5","name":"Public individual primary financial statements"},{"code":"PC 1-5","name":"Public consolidated primary financial statements"},{"code":"FI 1","name":"Confidential individual balance sheet"},{"code":"FI 2","name":"Confidential individual statement of profit or loss"},{"code":"FI 182","name":"Appropriation of profit"},{"code":"FC 40","name":"Group structure"}],"source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602","note":"The EMU statements that e-money institutions also send are recorded in the return ci-mfi-balance-sheet-uem."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-pi","circular-5-2020-de-25-de-noviembre-del-banco-de-espana-a-ent","bde-page-emi"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted separately: the statements use the Circular 4/2017 formats and their cross-checks (see the credit institution returns).","where":null,"machine_readable":false,"rule_format":"Banco de España cross-check reports for the Circular 4/2017 statements","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/"},"public_data":{"level":"firm-level","text":"The Bank publishes the primary public financial statements of payment institutions and e-money institutions entity by entity, annually, in web applications with XBRL, PDF and Excel downloads (rules 6 and 7 of Circular 5/2020 give it this task).","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/","format":"Web application with XBRL, PDF and Excel downloads","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/estados-financieros-publicos-primarios/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/","https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"pi-emi-ep-statements","code":"EP 1 to EP 8, EPS 1","name":"Payment services and e-money statements (EP statements)","official_name":"Estados EP de la Circular 5/2020","group":"Payment and e-money institutions (national)","status":"in force","purpose":{"text":"Statements on the specific activity of payment and e-money institutions: payment services and e-money balance sheet and income items, fee income, safeguarding of client funds, volumes of payment services and e-money, payment transactions by currency and country, foreign currency purchases and sales, and supplementary annual information; EPS 1 for EEA branches and exempt payment service providers (rule 12 and Annex 2 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"who_files":{"text":"Payment institutions, e-money institutions and branches in Spain of non-EEA e-money institutions; EEA branches send a subset; payment service providers exempt under Article 14.1 of Royal Decree-law 19/2018 send EPS 1, EP 2, EP 3-1, EP 5-1 and EP 4-1 (rule 12 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"frequency":{"value":"varies","text":"Semi-annual for most EP statements; monthly for EP 4 (safeguarding); annual for EP 8; EPS 1 semi-annual for exempt providers (rule 12 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"deadline":{"text":"Day 20 of the second month after the period for semi-annual statements; the end of the following month for EP 4; 20 February for EP 8; day 20 of the following month for EPS 1 of exempt providers (rule 12 of Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'EP_EDE_fin_2021_06' (financial information of payment and e-money institutions).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 5/2020 of the Banco de España, financial reporting of payment institutions and e-money institutions (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"}],"templates":{"count":9,"items":[{"code":"EP 1","name":"Additional information on selected balance sheet and profit or loss items"},{"code":"EP 2","name":"Balance sheet and profit or loss items linked to payment services, e-money issuance and closely related services"},{"code":"EP 3","name":"Fee income from payment services, e-money issuance and related services"},{"code":"EP 4","name":"Safeguarding of funds of payment service and e-money users"},{"code":"EP 5","name":"Volume of payment services and e-money issued"},{"code":"EP 6","name":"Payment transactions: detail by currency and country, main agents and countries of operation"},{"code":"EP 7","name":"Purchases and sales of foreign currency"},{"code":"EP 8","name":"Supplementary annual information"},{"code":"EPS 1","name":"Information on EEA branches of payment and e-money institutions and on exempt payment service providers"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otras_entidades_super/EP_EDE_Informacion_a_remitir.xlsx","note":"Statement level; the Bank's data file (June 2021) splits them into 30 tables."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-pi-ep","ep-ede-informacion-a-remitir","ep-ede-cuadres","estados-ep-plantillas","circular-5-2020-de-25-de-noviembre-del-banco-de-espana-a-ent","bde-page-emi-ep"],"validation_rules":{"published":true,"count":278,"count_basis":"Distinct rule codes listed in 'EP_EDE_Cuadres.pdf' (file dated 2026-01-27 by the server), each shown with its number of evaluations and its formula; 2 rule codes whose validity period ended before 11 November 2026 were left out (280 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/EP_EDE_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/EP_EDE_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/informacion-al-banco-de-espana-estado-ep-circular-5-2020/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-pago/informacion-al-banco-de-espana-estado-ep-circular-5-2020/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-dinero-electronico/informacion-al-banco-de-espana--estados-ep-circular-5-2020---impresos-y-documentos-relacionados.html","https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/otras_entidades_super/EP_EDE_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/EP_EDE_Cuadres.pdf"]},{"id":"psp-card-fees-tid","code":"TID 1, TID 2","name":"Interchange fees and merchant service charges received","official_name":"Información sobre tasas de descuento y de intercambio percibidas (Circular 1/2015, modificada por la Circular 1/2016)","group":"Payment service providers: card fees, ATM fees and payment accounts (national)","status":"in force","purpose":{"text":"Interchange fees and merchant service charges received by payment service providers on card payments at points of sale in Spain, by type of card holder, type of card and activity of the payee (the Bank's page on the published data).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/"},"who_files":{"text":"Payment service providers: credit institutions, specialised lending institutions, payment institutions, e-money institutions and branches in Spain of these foreign institutions (the Bank's page on the published data). Providers first notify the Bank whether they carry out reportable operations (notice form under rule 3.3 of Circular 1/2015).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/"},"frequency":{"value":"quarterly","text":"Quarterly: both statements cover fees received in the quarter (the Bank's data file).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/servicios_de_pago/ficheros/20160200_TID_Informacion_a_remitir.xlsx"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/tasas-de-descuento/informacion-al-banco-espana/"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'es-be-tid' (interchange fees and merchant service charges received).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":2,"items":[{"code":"TID 1","name":"Interchange fees received in the quarter"},{"code":"TID 2","name":"Merchant service charges received in the quarter"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/servicios_de_pago/ficheros/20160200_TID_Informacion_a_remitir.xlsx","note":"The Bank gives the statements numbers [1001] and [1002]."},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-psp-tasas","comunicacion-actividad-objeto-de-declaracion","20160200-tid-informacion-a-remitir","20160200-tid-definicion-de-datos","20160200-cuadres-relaciones-estados-tid"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: '20160200_cuadres_relaciones_estados_TID.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/servicios_de_pago/ficheros/20160200_cuadres_relaciones_estados_TID.pdf","machine_readable":false,"rule_format":"PDF of cross-checks ('Correlaciones')","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/servicios_de_pago/ficheros/20160200_cuadres_relaciones_estados_TID.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"firm-level","text":"Under Law 18/2014 the Bank publishes, for each payment service provider, average interchange fees and merchant service charges each quarter (and maximum fees on transactions with individuals), plus aggregate data and time series.","url":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/","format":"Web pages and Excel time series","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/tasas-de-descuento/informacion-al-banco-espana/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-publica-entidades-supervisadas/tasas-intercambio-descuento/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/servicios_de_pago/ficheros/20160200_TID_Informacion_a_remitir.xlsx","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/servicios_de_pago/ficheros/20160200_cuadres_relaciones_estados_TID.pdf"]},{"id":"psp-atm-withdrawal-fees","code":"Annexes 1 and 2 (Circular 3/2016)","name":"Fees for cash withdrawals at ATMs","official_name":"Información al Banco de España (Circular 3/2016): comisiones por la retirada de efectivo en cajeros automáticos","group":"Payment service providers: card fees, ATM fees and payment accounts (national)","status":"in force","purpose":{"text":"Information on the fees for cash withdrawals at automated teller machines: fees charged by ATM owners and fees charged by card issuers (Circular 3/2016, as titled in the Bank's index of circulars, and its two annexes).","source":"https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"},"who_files":{"text":"Owners of ATMs in Spain and issuers of cards or payment instruments (Circular 3/2016 addressees in the Bank's index of circulars); entities first notify whether they own ATMs or issue cards (notice form).","source":"https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/"},"frequency":{"value":"annual","text":"Annual information plus updates: I.E. 2008.02 lists SIF document types 46 to 49 for annual information and updates from card issuers and ATM owners.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"deadline":{"text":"Not stated on the Banco de España page or in the files read.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/comisiones-retirada-efectivo-cajeros/informacion-al-banco/"},"formats":{"values":["Excel"],"text":"Excel annexes sent as SIF documents (types 46 to 49 in I.E. 2008.02).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"templates":{"count":2,"items":[{"code":"Annex 1","name":"ATM owners"},{"code":"Annex 2","name":"Card issuers"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/comisiones-retirada-efectivo-cajeros/informacion-al-banco/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-psp-cajeros","comunicacion-titularidad-de-cajeros-emision-de-tarjetas","anejo-1-titulares-cajeros","anejo-2-emisoras-tarjetas"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/comisiones-retirada-efectivo-cajeros/informacion-al-banco/"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/comisiones-retirada-efectivo-cajeros/informacion-al-banco/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/comisiones-retirada-efectivo-cajeros/informacion-al-banco/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/","https://www.bde.es/wbe/en/areas-actuacion/normativa/circulares-banco-de-espana/circulares-banco-espana-indice-cronologico/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"]},{"id":"psp-payment-accounts-ctp","code":"CTP 1 to CTP 3, FID","name":"Payment account fees and basic payment accounts","official_name":"Información al Banco de España (Circular 2/2019, normas 9, 12 y 13): cuentas de pago","group":"Payment service providers: card fees, ATM fees and payment accounts (national)","status":"in force","purpose":{"text":"Information on payment accounts: average fees for transfers and direct debits (CTP 1), basic payment accounts opened or refused (CTP 2), the payment account switching service (CTP 3), and each provider's Fee Information Document for its payment accounts (rule 9) (the Bank's sending procedure).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf"},"who_files":{"text":"Credit institutions and branches in Spain of foreign credit institutions that offer payment accounts (CTP 1), basic payment accounts (CTP 2) or account switching (CTP 3); payment service providers that offer payment accounts for the Fee Information Document (sending procedure).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf"},"frequency":{"value":"varies","text":"Quarterly for CTP 1; annual for CTP 2 and CTP 3 (sending procedure). The procedure says the last CTP 2 data are those of December 2022.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf"},"deadline":{"text":"CTP 1 by day 20 of the month after the data; CTP 2 and CTP 3 by 30 June of the following year (sending procedure).","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf"},"formats":{"values":["XBRL-XML","PDF"],"text":"CTP statements in XBRL (taxonomy 'ctp') through SIF 'official sending of statements'; the Fee Information Document as a PDF generated from the Bank's form, one per type of payment account, through SIF 'official sending of documentation' as document type 58.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf"},"templates":{"count":4,"items":[{"code":"CTP 1","name":"Quarterly average fees and expenses for transfers and direct debits (business in Spain)"},{"code":"CTP 2","name":"Annual information on basic payment accounts (business in Spain)"},{"code":"CTP 3","name":"Annual information on the payment account switching service (business in Spain)"},{"code":"FID","name":"Fee Information Document for payment accounts"}],"source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-psp-cuentas","procedimiento-de-envio-cuentas-pago","ctp-cuentas-pago-informacion-a-remitir","ctp-cuentas-pago-cuadres","formularioremisioncomisiones-prod-re"],"validation_rules":{"published":true,"count":9,"count_basis":"Distinct rule codes listed in 'CTP_Cuentas_Pago_Cuadres.pdf' (file dated 2021-07-07 by the server), each shown with its number of evaluations and its formula; 8 rule codes whose validity period ended before 11 November 2026 were left out (17 listed in all).","where":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CTP_Cuentas_Pago_Cuadres.pdf","machine_readable":false,"rule_format":"PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CTP_Cuentas_Pago_Cuadres.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-sobre-cuentas-pago/informacion-al-bde/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/informacion-sobre-cuentas-pago/informacion-al-bde/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/proveedores-servicios-pago/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/Procedimiento_de_envio_Cuentas_Pago.pdf","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/CTP_Cuentas_Pago_Cuadres.pdf"]},{"id":"ecm-financial-statements","code":"Statements I, II, EP 7","name":"Financial statements of currency exchange bureaux","official_name":"Información financiera y contable de los titulares de establecimientos de cambio de moneda (estados I, II y EP 7)","group":"Currency exchange bureaux (national)","status":"in force","purpose":{"text":"Confidential balance sheet and income statement of currency exchange bureaux, and a semi-annual summary of foreign currency purchases and sales in statement EP 7 (rule 2 of Circular 6/2001, as amended by Circular 5/2020).","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"who_files":{"text":"Owners of currency exchange bureaux that buy and sell foreign currency or travellers cheques or handle transfers abroad (the Bank's page for currency exchange bureaux).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/"},"frequency":{"value":"varies","text":"Statements I and II annual (and at 30 June for owners authorised to handle transfers abroad); EP 7 semi-annual (Circular 6/2001; EP 7 under the wording added by Circular 5/2020).","source":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"},"deadline":{"text":"Statements I and II by 28 February for the previous year; owners authorised for transfers also by 31 August for 30 June data; EP 7 by the last day of the second month after each half-year (Circular 6/2001 and Circular 5/2020).","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'es-be-ecm' (financial information of currency exchange bureaux); EP 7 uses taxonomy 'EP_EDE_fin_2021_06'. Statements I and II are also published as PDF and Excel forms.","source":"https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf"},"legal_basis":[{"title":"Circular 6/2001 of the Banco de España, on owners of currency exchange establishments (consolidated text on the Banco de España site)","url":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},{"title":"Circular 5/2020 of the Banco de España, final provision one (BOE)","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602"}],"templates":{"count":3,"items":[{"code":"I","name":"Confidential balance sheet"},{"code":"II","name":"Confidential income statement"},{"code":"EP 7","name":"Purchases and sales of foreign currency"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-financiera-contable/"},"documents":["bde-page-ci","ie-2008-02-xbrl-filing-rules","bde-page-taxo","bde-page-ecm-fin","circular-6-2001-de-29-de-octubre-sobre-titulares-de-establec","circular-5-2020-de-25-de-noviembre-del-banco-de-espana-a-ent","bde-page-ecmf-1","bde-page-ecmf-2","bde-page-ecmf-3","anejo-5-estado-i-balance-reservado","anejo-5-estado-i-balance-reservado-2","anejo-5-estado-i-balance-reservado-cuadre","anejo-5-cont-estado-ii-cuenta-de-perdidas-y-ganancias-reserv","anejo-5-cont-estado-ii-cuenta-de-perdidas-y-ganancias","anejo-5-cont-estado-ii-cuenta-de-perdidas-y-ganacias-reserva","estados-ep-7-informacion-a-remitir","estados-ep-7-plantilla"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: 'Anejo_5_Estado_I_Balance_reservado_Cuadre.pdf' is a PDF in an older layout whose rules could not be counted reliably from its text.","where":"https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/es/Anejo_5_Estado_I_Balance_reservado_Cuadre.pdf","machine_readable":false,"rule_format":"PDF of cross-checks ('Correlaciones')","source":"https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/es/Anejo_5_Estado_I_Balance_reservado_Cuadre.pdf","note":"Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies."},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-financiera-contable/"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-financiera-contable/","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-financiera-contable/estado_i_balance_reservado.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-financiera-contable/estado-ii-cuenta-de-perdidas-y-ganancias-reservada.html","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-financiera-contable/estado-ep-7-compraventa-de-moneda-extranjera.html","https://www.boe.es/buscar/doc.php?id=BOE-A-2020-15602","https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf","https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/","https://www.bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf","https://www.bde.es/f/webbde/CIR/supervision/informacion/ficheros/es/Anejo_5_Estado_I_Balance_reservado_Cuadre.pdf"]},{"id":"ecm-purchases-oec3","code":"OEC-3","name":"Summary of foreign banknote and travellers cheque purchases","official_name":"Estado OEC-3. Estado-resumen de operaciones de compra de billetes y cheques de viajero","group":"Currency exchange bureaux (national)","status":"in force","purpose":{"text":"A summary of purchases of foreign banknotes and travellers cheques made by the owner in all its premises (rule 2 of Circular 6/2001).","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"who_files":{"text":"Owners of bureaux that only buy foreign currency or travellers cheques against euros, when their purchases reach the thresholds of rule 2 of Circular 6/2001.","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"frequency":{"value":"varies","text":"Quarterly if purchases reached EUR 2 million in the previous year or EUR 500,000 in any quarter of the year; otherwise annual if purchases in the year reached EUR 500,000 (rule 2 of Circular 6/2001).","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"deadline":{"text":"Within the calendar month after the end of the period (rule 2 of Circular 6/2001).","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"formats":{"values":["Other"],"text":"Form OEC-3, published as PDF and Excel; Circular 6/2001 requires telematic transmission under the Bank's technical specifications.","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"legal_basis":[{"title":"Circular 6/2001 of the Banco de España, on owners of currency exchange establishments (consolidated text on the Banco de España site)","url":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"}],"templates":{"count":1,"items":[{"code":"OEC-3","name":"Summary statement of purchases of foreign banknotes and travellers cheques"}],"source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/estado-oec-3-resumen.html"},"documents":["bde-page-ecm-oec3","oec-3","oec-3-2","circular-6-2001-de-29-de-octubre-sobre-titulares-de-establec"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/estado-oec-3-resumen.html"},"public_data":{"level":"none found","text":"No data from this return published by the Banco de España was found on the pages checked.","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/estado-oec-3-resumen.html"},"sources":["https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/estado-oec-3-resumen.html","https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"]},{"id":"tas-ecm-capital-structure","code":"ECAP (Annex 4.5, Statement IX)","name":"Capital structure of appraisal companies and currency exchange bureaux","official_name":"Información sobre la estructura de capital (Anejo 4.5 de la Circular 6/2001 y Estado IX de la Circular 3/1998)","group":"Appraisal companies and currency exchange bureaux: capital structure (national)","status":"in force","purpose":{"text":"Information on shareholders holding 5% or more of the capital: direct holdings, share capital and totals, and co-holders (the Bank's data file 'ECAP', taxonomy EC_TAS_ECM_2024-12).","source":"https://www.bde.es/f/webbe/INF/MenuHorizontal/entidades-profesionales/supervision/Informacion_financiera_remitir/ECAP_Informacion_a_remitir.xlsx"},"who_files":{"text":"Owners of currency exchange bureaux (Annex 4.5 of Circular 6/2001) and appraisal companies (Statement IX of Circular 3/1998).","source":"https://www.bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-cambio-moneda/informacion-sobre-accionistas-locales/"},"frequency":{"value":"annual","text":"Annual for currency exchange bureaux, within the first month of the year (rule 2 of Circular 6/2001); the timing for appraisal companies' Statement IX was not found in the text read.","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"deadline":{"text":"Within the first month of the year for currency exchange bureaux (Circular 6/2001).","source":"https://www.bde.es/f/webbde/SJU/normativa/circulares/c200106.pdf"},"formats":{"values":["XBRL-XML"],"text":"XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). 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