Banco de España - Analysis index

Banco de España: Licences, Authorities and Powers of Regulation Development
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Authorities and Powers of Regulation Development
- Appreciation of the equivalence of the requirements and constraints demandable of foreign credit institutions 3/2008.1.3.5.6
- Calculation of credit and counterpart risk requirements demandable of parent and subsidiary credit institutions 3/2008.5ª
- Calculation of the positions representing large risks CBE Nº 101ª a 104ª
- Classification and treatment of derivative instruments 3/2008.70ª
- Classification of off-balance sheet items 3/2008.17ª.2
- Consolidable credit institution groups comprising institutions governed by different regulations 3/2008.6ª
- Definition of accounting concepts and capital deductions 3/2008.8ª.9ª.
- Incorporation of credit risk mitigation techniques 3/2008.36ª a 52ª
- Independent experts on relevant aspects and quality of the data from internal models 3/2008.31ª.2634ª.2, 61ª.13 g), 93ª.3, 98ª.3 m).
- Scope 3/2008.1ª a 3ª
- Statement frequency and format CBE Nª121ª a 124ª
- Technical specifications and measurement of the different risks 3/2008.13ª a 35ª.68º a 77ª,78ª a 81ª y 82ª a 94ª.
- Technical standards for reporting on solvency 3/2008.109ª a 117ª
- Technical standards for studying and assessing institutions 3/2008.108ª
- Treatment of operational risk 3/2008.95ª a 100ª
- Treatment of securitisation operations 3/2008.53ª a 66ª
- Types of financial institutions belonging to a consolidable group of credit institutions 3/2008.2ª.1
Licences
- Breach of solvency regulations: Profit distribution proposal 3/2008.118ª.2
- Capital computability: Credit co-operative capital and subordinated debt 3/2008.8ª.1a), j) ii)
- Counterpart Risk
  - Admissible contractual compensation agreements 3/2008.76ª iii)
  - Calculation of requirements as per the double breach regulations 3/2008.69.2 d)
  - Use of the Internal Models Approach 3/2008.71ª.2.75
- Credit Risk
  - Alternative Standardised Approach 3/2008.24ª.4
  - Credit risk mitigation: Use of internal models to calculate the adjusted exposure value (E*) 3/2008.46ª.9
  - IRB Approach 3/2008.12ª. 22ª.
- Currency Risk
  - Internal models 3/2008.78ª
  - Net position in each of the foreign currencies and in gold 3/2008.79ª.2.
- External credit ratings not requested by the Credit Institution 3/2008.21ª.2
- Individual or subconsolidated requirements and other demandable obligations: Incorporation of its subsidiaries in the calculation of the parent institution 3/2008.5ª.5
- Information on credit and dilution risks when the IRB approach is applied 3/2008.113ª.4
- Information on the market risk of the trading portfolio when the internal models approach is applied 3/2008.114.3 b)
- Internal models
  - EU parent credit insitution or an EU parent finance company and subsidiary credit institutions, when the BE is the supervisor 3/2008.120ª.1
  - Spanish subsidiary credit institution of an EU parent credit insitution or of an EU parent finance company, when the BE is not the supervisor 3/2008.120ª.1
- Large risks
  - Exceptions to limits 3/2008.103ª.1 n)
  - Separate assessment of risks 3/2008.102ª.4
- Limits on capital calculations and other regulations 3/2008.11ª.3.4b).5b)
- Members of credit institution boards of directors: The granting of loans 3/2008.119ª.1
- Operational Risk
  - Advanced approaches 3/2008.99ª
  - Alternative Standardised Approach 3/2008.97ª.5.7
  - Applicable approaches and combination of approaches 3/2008.95ª
- Presumed approval of licence applications made to the BE 3/2008.120ª.2
- Securitisation
  - Exclusion of certain positions in applying the scheduled approaches for calculating credit risk weighted exposures 3/2008.54ª.3 d)
  - Internal Assessment Approach (IAA) 3/2008.61ª.13
  - IRB Approach: Applicable approaches: Use and order of preference 3/2008.61ª.1.3.4
- Temporary exclusion of certain capital components: Investments held within a financial assistance operation 3/2008.9ª.3, 10ª.3 b)
- Trading Portfolio Risk
  - Application of specific approaches 3/2008.89ª.6.7
  - Employment of sensitivity models for calculating the value of their positions 3/2008. 86ª.10
  - Liquidation and delivery risk: Use of internal models 3/2008.92ª
  - Positions in commodities: Scale system of extended maturities and internal models approach 3/2008.90ª.15.24
  - System for classifying their positions in tradeable debt instruments according to their duration 3/2008.87ª.4.

Bank notes and banker's bearer cheques: Operations
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Operations with non-residents
- Exclusions to the limits exempt from statement 1/1994.5.ª6
- Identification on non-residents 1/1994.5.ª5
- Sale of bank notes and banker's bearer cheques to non-residents charged to non-resident accounts 1/1994.5.ª3
- Sale of bank notes and banker's bearer cheques to non-residents charged to resident accounts open abroad 1/1994.5.ª2
- Sale of bank notes and banker's bearer cheques to non-residents charged to resident accounts open in Spain 1/1994.5.ª1
- Sale of bank notes, banker's cheques, payment orders or other instruments against bank notes or banker's cheques 1/1994.5.ª4
Operations with residents
- Sale and purchase of foreign bank notes and banker's bearer cheques denominated in foreign currencies performed by registered institutions 1/1994.4.ª

Bank notes, coins and bills: Sending to and receiving from abroad
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Bills of exchange denominated in foreign currencies and in pesetas, together with foreign bank notes and coins 1/1994.7.ª,An.I 2 ª
- Procedure instructions 1/1994.8.ª,An.I
- Sending of information 1/1994.9.ª
Spanish notes and coins 1/1994.6.ª
- Procedure instructions 1/1994.8.ª,An.I 1 ª
- Sending of information 1/1994.9.ª

Basic Indicator Approach (Operational Risk)
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Aggregation of components with a positive or negative sign: Accuracies laid down by the BE in its Technical Applications 3/2008.96ª.3
Calculation of capital requirements: BE ruling 3/2008.96ª.1
Classification of loses due to operational risk according to the event type 3/2008.100ª
Determination of the relevant revenues 3/2008.96ª.2
Register of gross losses exceeding one million euro or 0.5% of its capital 3/2008.96ª.4
Also see
- "Advanced Approaches (Operational Risk)"
- "Standardised Approach (Operational Risk)"

Borrowing operations
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Asset repurchase agreement
- Contract 8/1990.6.ª
- Fees and commissions 8/1990.3.ª,6.ª
- Interest rates 8/1990.2.ª
- Settlements 8/1990.7.ª,8.ª,An.V,VI
Borrowings
- Modification of interest rates 8/1990.6.ª
Cesión de activos no incorporados a valores negociables
- Contract 8/1990.6.ª
- Fees and commissions 8/1990.3.ª,6.ª
- Settlements 8/1990.7.ª,8.ª,An.V
Current accounts
- Contract 8/1990.6.ª
- Fees and commissions 8/1990.3.ª
- Interest rates 8/1990.2.ª,6.ª,8.ª
- Overdrafts 8/1990.1.ª,3.ª,8.ª,An.I,VI
- Settlements 8/1990.6.ª a 8.ª,An.V,VI
- Valuation of debits and credits 8/1990.3.ª a 6.ª,An.IV
Operations at variable interest rates 8/1990.6.ª,8.ª
Resources taken at discount
- Contract 8/1990.6.ª,7.ª,An.VI
- Interest rates 8/1990.2.ª,6.ª
Savings accounts
- Contract 8/1990.6.ª
- Fees and commissions 8/1990.3.ª
- Interest rates 8/1990.2.ª,6.ª,8.ª
- Settlements 8/1990.6.ª a 8.ª,An.V,VI
- Valuation of debits and credits 8/1990.3.ª a 6.ª,An.IV
Time deposits
- Contract 8/1990.6.ª
- Fees and commissions 8/1990.3.ª
- Interest rates 8/1990.2.ª,6.ª,8.ª
- Settlements 8/1990.6.ª a 8.ª,An.V,VI

Breach of Solvency Regulations:
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Adoption of measures
- Joint programme 3/2008.Art.118.6
- Programme for return to compliance in the event of a capital shortfall or surpassing of limits in large risks and approval by the BE 3/2008.118.1.2
- Programme on additional capital requirements and approval by the BE 3/2008.118.6
Application of profits
- Capital shortfall 3/2008.118ª.1.2.4
- Formation of reserves CBE Nª118ª.1.2.5
- Limitations to dividend payouts 3/2008.118ª.1 a 4
- Savings Banks Allocation to Reserves and Social Work area 3/2008.118ª.5

Business mergers and consolidation Circular 4/2004.43.ª a 52.ª External link. Opens in a new window

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Branch offices 4/2004.45.ª
- Integration of branch offices 4/2004.45.ª
  - Accounts referring to specific geographical areas 4/2004.45.ª2
  - Integration of accounts in branch offices abroad whose functional currency is different to that of the institution 4/2004.45.ª4
  - On-going operations 4/2004.45.ª3
  - The institution's annual accounts 4/2004.45.ª1
Business mergers 4/2004.43.ª a 45.ª
- Business mergers 4/2004.43.ª
  - Adjustments to the initial accounting of a merger 4/2004.43.ª9
  - Applicable rules in subsequent takeovers 4/2004.43.ª6
  - Comparison by the acquiring institution of the cost of merging the businesses with the percentage acquired of the net fair value 4/2004.43.ª5
  - Cost of merger on the takeover date 4/2004.43.ª4
  - Identification of an acquiring institution 4/2004.43.ª2
  - Provisional accounting of business mergers 4/2004.43.ª7
  - Simultaneous acknowledgement of assets for deferred taxes as a revenue and expense item 4/2004.43.ª8
  - Takeover date of an institution or financial unit 4/2004.43.ª3
  - The concept of merging businesses 4/2004.43.ª1
- Joint businesses 4/2004.44.ª
  - Concept 4/2004.44.ª1
  - Joint business categories 4/2004.44.ª2
  - Jointly controlled assets 4/2004.44.ª4
  - Jointly controlled entities 4/2004.44.ª5
  - Jointly controlled operations 4/2004.44.ª3
Consolidation 4/2004.46.ª a 52.ª
- Businesses in economies with high inflation rates 4/2004.52.ª
  - Conversion of all the financial statement components to the presentation currency of the reporting institution at the exchange rate close-out 4/2004.52.ª5
  - Economy with high inflation rate 4/2004.52.ª2
  - Establishment of the financial statements in terms of the current valuation unit on the balance sheet date 4/2004.52.ª3
  - Scope of application 4/2004.52.ª1
  - Shut-down of an economy subjected to high inflation rates 4/2004.52.ª4.6
- Consolidation of coordination groups 4/2004.50.ª
- Full consolidation method 4/2004.47.ª
  - Acknowledgement on the takeover date of the proportion of the fair value of the subsidiary's assets, liabilities and contingent liabilities 4/2004.47.ª9
  - Compensation of the book values of investments in the capital of its subsidiaries held by the parent institution 4/2004.47.ª7
  - Drawing up the cash-flow statement 4/2004.47.ª11
  - Drawing up the statement of changes in equity 4/2004.47.ª12
  - Elimination of investments in subsidiaries 4/2004.47.ª8
  - Goods assigned under financial leasing 4/2004.47.ª5
  - Incorporation of the income and expense items from the income statement of the institutions belonging to the group 4/2004.47.ª6
  - Line-by-line incorporation of the assets and liabilities belonging to the subsidary 4/2004.47.ª4
  - Parent institution equity instruments 4/2004.47.ª10
  - Reference of the accounting statements on the same date 4/2004.47.ª3
  - Scope of application 4/2004.47.ª1
  - Valuation of the asset and liability items 4/2004.47.ª2
- General consolidation criteria 4/2004.46.ª
  - Approach for drawing up consolidated annual accounts 4/2004.46.ª6
  - Associate 4/2004.46.ª4
  - Inclusion of subsidiaries in consolidated annual accounts 4/2004.46.ª7
  - Jointly controlled entity 4/2004.46.ª3
  - Parent 4/2004.46.ª1
  - Presentation and valuation of investments in jointly controlled entities and associates 4/2004.46.ª8
  - Sale of investments in subsidiaries 4/2004.46.ª9
  - Special purpose entities 4/2004.46.ª5
  - Subsidiary 4/2004.46.ª2
- Investment method 4/2004.49.ª
  - Application of what is laid down for subsidiaries to jointly controlled entities 4/2004.49.ª9
  - Calculation and accounting treatment of the impairment 4/2004.49.ª8
  - Employment of valuation standards by the associate different to those used by the investor institution 4/2004.49.ª2
  - Increase in the investment in a subsidiary for the amount of the accounts items 4/2004.49.ª6
  - Recognition and measurement of investments 4/2004.49.ª1
  - Reduction of the value of the holding held by the investing entity to zero 4/2004.49.ª7
  - Reduction of the value of the investment on the consolidated financial statements 4/2004.49.ª5
  - Reference on the same date as on the associate's financial statements as in the consolidated annual accounts 4/2004.49.ª3
  - Variations in valuation adjustments 4/2004.49.ª4
- Overseas businesses 4/2004.51.ª
  - Composition of a net investment in an overseas business 4/2004.51.ª2
  - Concept of overseas business 4/2004.51.ª1
  - Conversion of balance sheet and income statement amounts to the exchange rate close-out on the balance sheet date 4/2004.51.ª8
  - Determination on whether the functional currency of the overseas business is the same as that of the institution presenting the annual accounts 4/2004.51.ª3
  - Recognition of aggregate exchange rate differences in equity 4/2004.51.ª7
  - Recognition of the exchange rate differences arising in monetary items forming an integral part of the net investment in an overseas institution 4/2004.51.ª6
  - System applicable to consolidated groups whose parent institution is a credit institution 4/2004.51.ª4
  - Treatment of the goodwill resulting from the application of the full or proportional consolidation method or from the investment procedure 4/2004.51.ª5
- Proportional consolidation method 4/2004.48.ª

Legislation

Analysis index

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