- Balance sheet
- Also see
- Banco de España: Licences, Authorities and Powers of Regulation Development
- Authorities and Powers of Regulation Development
- Appreciation of the equivalence of the requirements and constraints demandable of foreign credit institutions3/2008.1.3.5.6
- Calculation of credit and counterpart risk requirements demandable of parent and subsidiary credit institutions3/2008.5ª
- Calculation of the positions representing large risksCBE Nº 101ª a 104ª
- Classification and treatment of derivative instruments3/2008.70ª
- Classification of off-balance sheet items3/2008.17ª.2
- Consolidable credit institution groups comprising institutions governed by different regulations3/2008.6ª
- Definition of accounting concepts and capital deductions3/2008.8ª.9ª.
- Incorporation of credit risk mitigation techniques3/2008.36ª a 52ª
- Independent experts on relevant aspects and quality of the data from internal models3/2008.31ª.2634ª.2, 61ª.13 g), 93ª.3, 98ª.3 m).
- Scope3/2008.1ª a 3ª
- Statement frequency and formatCBE Nª121ª a 124ª
- Technical specifications and measurement of the different risks3/2008.13ª a 35ª.68º a 77ª,78ª a 81ª y 82ª a 94ª.
- Technical standards for reporting on solvency3/2008.109ª a 117ª
- Technical standards for studying and assessing institutions3/2008.108ª
- Treatment of operational risk3/2008.95ª a 100ª
- Treatment of securitisation operations3/2008.53ª a 66ª
- Types of financial institutions belonging to a consolidable group of credit institutions3/2008.2ª.1
- Appreciation of the equivalence of the requirements and constraints demandable of foreign credit institutions3/2008.1.3.5.6
- Licences
- Breach of solvency regulations: Profit distribution proposal3/2008.118ª.2
- Capital computability: Credit co-operative capital and subordinated debt3/2008.8ª.1a), j) ii)
- Counterpart Risk
- Admissible contractual compensation agreements3/2008.76ª iii)
- Calculation of requirements as per the double breach regulations3/2008.69.2 d)
- Use of the Internal Models Approach3/2008.71ª.2.75
- Admissible contractual compensation agreements3/2008.76ª iii)
- Credit Risk
- Alternative Standardised Approach3/2008.24ª.4
- Credit risk mitigation: Use of internal models to calculate the adjusted exposure value (E*)3/2008.46ª.9
- IRB Approach3/2008.12ª. 22ª.
- Alternative Standardised Approach3/2008.24ª.4
- Currency Risk
- Internal models3/2008.78ª
- Net position in each of the foreign currencies and in gold3/2008.79ª.2.
- Internal models3/2008.78ª
- External credit ratings not requested by the Credit Institution3/2008.21ª.2
- Individual or subconsolidated requirements and other demandable obligations: Incorporation of its subsidiaries in the calculation of the parent institution3/2008.5ª.5
- Information on credit and dilution risks when the IRB approach is applied3/2008.113ª.4
- Information on the market risk of the trading portfolio when the internal models approach is applied3/2008.114.3 b)
- Internal models
- EU parent credit insitution or an EU parent finance company and subsidiary credit institutions, when the BE is the supervisor3/2008.120ª.1
- Spanish subsidiary credit institution of an EU parent credit insitution or of an EU parent finance company, when the BE is not the supervisor3/2008.120ª.1
- EU parent credit insitution or an EU parent finance company and subsidiary credit institutions, when the BE is the supervisor3/2008.120ª.1
- Large risks
- Exceptions to limits3/2008.103ª.1 n)
- Separate assessment of risks3/2008.102ª.4
- Exceptions to limits3/2008.103ª.1 n)
- Limits on capital calculations and other regulations3/2008.11ª.3.4b).5b)
- Members of credit institution boards of directors: The granting of loans3/2008.119ª.1
- Operational Risk
- Advanced approaches3/2008.99ª
- Alternative Standardised Approach3/2008.97ª.5.7
- Applicable approaches and combination of approaches3/2008.95ª
- Advanced approaches3/2008.99ª
- Presumed approval of licence applications made to the BE3/2008.120ª.2
- Securitisation
- Exclusion of certain positions in applying the scheduled approaches for calculating credit risk weighted exposures3/2008.54ª.3 d)
- Internal Assessment Approach (IAA)3/2008.61ª.13
- IRB Approach: Applicable approaches: Use and order of preference3/2008.61ª.1.3.4
- Exclusion of certain positions in applying the scheduled approaches for calculating credit risk weighted exposures3/2008.54ª.3 d)
- Temporary exclusion of certain capital components: Investments held within a financial assistance operation3/2008.9ª.3, 10ª.3 b)
- Trading Portfolio Risk
- Application of specific approaches3/2008.89ª.6.7
- Employment of sensitivity models for calculating the value of their positions3/2008. 86ª.10
- Liquidation and delivery risk: Use of internal models3/2008.92ª
- Positions in commodities: Scale system of extended maturities and internal models approach3/2008.90ª.15.24
- System for classifying their positions in tradeable debt instruments according to their duration3/2008.87ª.4.
- Application of specific approaches3/2008.89ª.6.7
- Breach of solvency regulations: Profit distribution proposal3/2008.118ª.2
- Authorities and Powers of Regulation Development
- Bank notes and banker's bearer cheques: Operations
- Operations with non-residents
- Exclusions to the limits exempt from statement1/1994.5.ª6
- Identification on non-residents1/1994.5.ª5
- Sale of bank notes and banker's bearer cheques to non-residents charged to non-resident accounts1/1994.5.ª3
- Sale of bank notes and banker's bearer cheques to non-residents charged to resident accounts open abroad1/1994.5.ª2
- Sale of bank notes and banker's bearer cheques to non-residents charged to resident accounts open in Spain1/1994.5.ª1
- Sale of bank notes, banker's cheques, payment orders or other instruments against bank notes or banker's cheques1/1994.5.ª4
- Exclusions to the limits exempt from statement1/1994.5.ª6
- Operations with residents
- Sale and purchase of foreign bank notes and banker's bearer cheques denominated in foreign currencies performed by registered institutions1/1994.4.ª
- Sale and purchase of foreign bank notes and banker's bearer cheques denominated in foreign currencies performed by registered institutions1/1994.4.ª
- Operations with non-residents
- Bank notes, coins and bills: Sending to and receiving from abroad
- Bills of exchange denominated in foreign currencies and in pesetas, together with foreign bank notes and coins1/1994.7.ª,An.I 2 ª
- Procedure instructions1/1994.8.ª,An.I
- Sending of information1/1994.9.ª
- Procedure instructions1/1994.8.ª,An.I
- Spanish notes and coins1/1994.6.ª
- Procedure instructions1/1994.8.ª,An.I 1 ª
- Sending of information1/1994.9.ª
- Procedure instructions1/1994.8.ª,An.I 1 ª
- Bills of exchange denominated in foreign currencies and in pesetas, together with foreign bank notes and coins1/1994.7.ª,An.I 2 ª
- Banking via internetCircular Circular 8/1990.3.ª,5.ª,6.ª,9.ª
- Basic Indicator Approach (Operational Risk)
- Aggregation of components with a positive or negative sign: Accuracies laid down by the BE in its Technical Applications3/2008.96ª.3
- Calculation of capital requirements: BE ruling3/2008.96ª.1
- Classification of loses due to operational risk according to the event type3/2008.100ª
- Determination of the relevant revenues3/2008.96ª.2
- Register of gross losses exceeding one million euro or 0.5% of its capital3/2008.96ª.4
- Also see
- Aggregation of components with a positive or negative sign: Accuracies laid down by the BE in its Technical Applications3/2008.96ª.3
- Borrowing operations
- Asset repurchase agreement
- Contract8/1990.6.ª
- Fees and commissions8/1990.3.ª,6.ª
- Interest rates8/1990.2.ª
- Settlements8/1990.7.ª,8.ª,An.V,VI
- Contract8/1990.6.ª
- Borrowings
- Modification of interest rates8/1990.6.ª
- Modification of interest rates8/1990.6.ª
- Cesión de activos no incorporados a valores negociables
- Contract8/1990.6.ª
- Fees and commissions8/1990.3.ª,6.ª
- Settlements8/1990.7.ª,8.ª,An.V
- Contract8/1990.6.ª
- Current accounts
- Contract8/1990.6.ª
- Fees and commissions8/1990.3.ª
- Interest rates8/1990.2.ª,6.ª,8.ª
- Overdrafts8/1990.1.ª,3.ª,8.ª,An.I,VI
- Settlements8/1990.6.ª a 8.ª,An.V,VI
- Valuation of debits and credits8/1990.3.ª a 6.ª,An.IV
- Contract8/1990.6.ª
- Operations at variable interest rates8/1990.6.ª,8.ª
- Resources taken at discount
- Contract8/1990.6.ª,7.ª,An.VI
- Interest rates8/1990.2.ª,6.ª
- Contract8/1990.6.ª,7.ª,An.VI
- Savings accounts
- Contract8/1990.6.ª
- Fees and commissions8/1990.3.ª
- Interest rates8/1990.2.ª,6.ª,8.ª
- Settlements8/1990.6.ª a 8.ª,An.V,VI
- Valuation of debits and credits8/1990.3.ª a 6.ª,An.IV
- Contract8/1990.6.ª
- Time deposits
- Contract8/1990.6.ª
- Fees and commissions8/1990.3.ª
- Interest rates8/1990.2.ª,6.ª,8.ª
- Settlements8/1990.6.ª a 8.ª,An.V,VI
- Contract8/1990.6.ª
- Asset repurchase agreement
- Breach of Solvency Regulations:
- Adoption of measures
- Joint programme3/2008.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 BE3/2008.118.1.2
- Programme on additional capital requirements and approval by the BE3/2008.118.6
- Joint programme3/2008.Art.118.6
- Application of profits
- Capital shortfall3/2008.118ª.1.2.4
- Formation of reservesCBE Nª118ª.1.2.5
- Limitations to dividend payouts3/2008.118ª.1 a 4
- Savings Banks Allocation to Reserves and Social Work area3/2008.118ª.5
- Capital shortfall3/2008.118ª.1.2.4
- Adoption of measures
- Business mergers and consolidation
- Branch offices4/2004.45.ª
- Integration of branch offices4/2004.45.ª
- Accounts referring to specific geographical areas4/2004.45.ª2
- Integration of accounts in branch offices abroad whose functional currency is different to that of the institution4/2004.45.ª4
- On-going operations4/2004.45.ª3
- The institution's annual accounts4/2004.45.ª1
- Accounts referring to specific geographical areas4/2004.45.ª2
- Integration of branch offices4/2004.45.ª
- Business mergers4/2004.43.ª a 45.ª
- Business mergers4/2004.43.ª
- Adjustments to the initial accounting of a merger4/2004.43.ª9
- Applicable rules in subsequent takeovers4/2004.43.ª6
- Comparison by the acquiring institution of the cost of merging the businesses with the percentage acquired of the net fair value4/2004.43.ª5
- Cost of merger on the takeover date4/2004.43.ª4
- Identification of an acquiring institution4/2004.43.ª2
- Provisional accounting of business mergers4/2004.43.ª7
- Simultaneous acknowledgement of assets for deferred taxes as a revenue and expense item4/2004.43.ª8
- Takeover date of an institution or financial unit4/2004.43.ª3
- The concept of merging businesses4/2004.43.ª1
- Adjustments to the initial accounting of a merger4/2004.43.ª9
- Joint businesses4/2004.44.ª
- Concept4/2004.44.ª1
- Joint business categories4/2004.44.ª2
- Jointly controlled assets4/2004.44.ª4
- Jointly controlled entities4/2004.44.ª5
- Jointly controlled operations4/2004.44.ª3
- Concept4/2004.44.ª1
- Business mergers4/2004.43.ª
- Consolidation4/2004.46.ª a 52.ª
- Businesses in economies with high inflation rates4/2004.52.ª
- Conversion of all the financial statement components to the presentation currency of the reporting institution at the exchange rate close-out4/2004.52.ª5
- Economy with high inflation rate4/2004.52.ª2
- Establishment of the financial statements in terms of the current valuation unit on the balance sheet date4/2004.52.ª3
- Scope of application4/2004.52.ª1
- Shut-down of an economy subjected to high inflation rates4/2004.52.ª4.6
- Conversion of all the financial statement components to the presentation currency of the reporting institution at the exchange rate close-out4/2004.52.ª5
- Consolidation of coordination groups4/2004.50.ª
- Full consolidation method4/2004.47.ª
- Acknowledgement on the takeover date of the proportion of the fair value of the subsidiary's assets, liabilities and contingent liabilities4/2004.47.ª9
- Compensation of the book values of investments in the capital of its subsidiaries held by the parent institution4/2004.47.ª7
- Drawing up the cash-flow statement4/2004.47.ª11
- Drawing up the statement of changes in equity4/2004.47.ª12
- Elimination of investments in subsidiaries4/2004.47.ª8
- Goods assigned under financial leasing4/2004.47.ª5
- Incorporation of the income and expense items from the income statement of the institutions belonging to the group4/2004.47.ª6
- Line-by-line incorporation of the assets and liabilities belonging to the subsidary4/2004.47.ª4
- Parent institution equity instruments4/2004.47.ª10
- Reference of the accounting statements on the same date4/2004.47.ª3
- Scope of application4/2004.47.ª1
- Valuation of the asset and liability items4/2004.47.ª2
- Acknowledgement on the takeover date of the proportion of the fair value of the subsidiary's assets, liabilities and contingent liabilities4/2004.47.ª9
- General consolidation criteria4/2004.46.ª
- Approach for drawing up consolidated annual accounts4/2004.46.ª6
- Associate4/2004.46.ª4
- Inclusion of subsidiaries in consolidated annual accounts4/2004.46.ª7
- Jointly controlled entity4/2004.46.ª3
- Parent4/2004.46.ª1
- Presentation and valuation of investments in jointly controlled entities and associates4/2004.46.ª8
- Sale of investments in subsidiaries4/2004.46.ª9
- Special purpose entities4/2004.46.ª5
- Subsidiary4/2004.46.ª2
- Approach for drawing up consolidated annual accounts4/2004.46.ª6
- Investment method4/2004.49.ª
- Application of what is laid down for subsidiaries to jointly controlled entities4/2004.49.ª9
- Calculation and accounting treatment of the impairment4/2004.49.ª8
- Employment of valuation standards by the associate different to those used by the investor institution4/2004.49.ª2
- Increase in the investment in a subsidiary for the amount of the accounts items4/2004.49.ª6
- Recognition and measurement of investments4/2004.49.ª1
- Reduction of the value of the holding held by the investing entity to zero4/2004.49.ª7
- Reduction of the value of the investment on the consolidated financial statements4/2004.49.ª5
- Reference on the same date as on the associate's financial statements as in the consolidated annual accounts4/2004.49.ª3
- Variations in valuation adjustments4/2004.49.ª4
- Application of what is laid down for subsidiaries to jointly controlled entities4/2004.49.ª9
- Overseas businesses4/2004.51.ª
- Composition of a net investment in an overseas business4/2004.51.ª2
- Concept of overseas business4/2004.51.ª1
- Conversion of balance sheet and income statement amounts to the exchange rate close-out on the balance sheet date4/2004.51.ª8
- Determination on whether the functional currency of the overseas business is the same as that of the institution presenting the annual accounts4/2004.51.ª3
- Recognition of aggregate exchange rate differences in equity4/2004.51.ª7
- Recognition of the exchange rate differences arising in monetary items forming an integral part of the net investment in an overseas institution4/2004.51.ª6
- System applicable to consolidated groups whose parent institution is a credit institution4/2004.51.ª4
- Treatment of the goodwill resulting from the application of the full or proportional consolidation method or from the investment procedure4/2004.51.ª5
- Composition of a net investment in an overseas business4/2004.51.ª2
- Proportional consolidation method4/2004.48.ª
- Businesses in economies with high inflation rates4/2004.52.ª
- Branch offices4/2004.45.ª
