BUSINESS AREAS

Legislation

Home
Legislation
Analysis index

Analysis index

C

Capital
- Also see
Capital Composition
See details
- Capital composition
  - Book balance of the general-purpose hedge covering customer insolvency risk 3/2008.8ª.1 f)
  - Charity and social work funds of Savings Banks, those of their Confederation and those for education and promotion of Credit Co-operatives of a permanent nature 3/2008.8ª.1g).DT4ª
  - Contributions to credit co-operative share capital 3/2008.8ª.1a)
  - Effective and express reserves, including the Share Fund and the proportionate Reserve Fund of the savings banks and their Confederation. 3/2008.8ª.1b)
  - Excess securitisation exposures and excess produced by the sum of value corrections through asset impairment and through provisions for risks associated with risks related to the exposures calculated under the IRB approach and expected losses 3/2008.8ª.1e)
  - Non-voting shares and redeemable shares with a duration of not less than five years 3/2008.8ª.1 h)
  - Percentages of the gross amounts of the gains accounted for as valuation adjustments of financial assets held for sale within equity 3/2008.8ª.1d)
  - Preference Shares 3/2008.8ª.1 i).4
  - Reserves for asset adjustment, updating or revaluation and for revaluation resulting from successive acquisitions 3/2008.8ª.1 c)
  - Share capital of public limited companies, foundation funds and non-voting equity units in savings banks, Spanish Confederation of Savings Banks social fund and association non-voting equity units, and endowment funds for foreign credit institution credit entities. 3/2008.8ª.1.a)
  - Subordinated debt received by the credit institution CBE Nª8ª.1j)
- Computability of certain elements in the paid up part, net of issue costs CBE Nª8ª.2
- Incorporation of certain elements from the consolidated balance sheet into capital of a consolidable group or subgroup 3/2008.8ª.5
  - Capital and reserves of the parent institution, charity and social work funds, funds from the Spanish Confederation of Savings Banks and for education and promotion of credit co-operatives of a permanent nature. 3/2008.8ª.5 a)
  - Elements resulting from the consolidation of the corresponding accounting statements 3/2008.8ª.5 b)
  - Holdings representing minority interests of the consolidated companies 3/2008.8ª.5 c)
  - Non-voting, redeeemable or preference shares, preference holdings, similar securities issued by foreign companies and subordinated debt 3/2008.8ª.5 e)
  - Non-voting, redeemable or preference shares, or similar securities to preference issues made by foreign companies, and subordinated debt 3/2008.8ª.5 f)
  - Reserves in consolidated companies 3/2008.8ª.5 d)
- Issue brochures for non-voting shares, preference shares, similar securities of foreign insitutions and for subordinated debt 3/2008.8ª.6
- Reserves, Funds and Provisions: requirements 3/2008.8ª.3
- Also see
Capital increases of Banking Institutions Circular 97/1974
Capital: Additional Requirements of Securitisations of Renewable Exposures with Early Redemption Clauses
See details
- Calculation of additional capital requirements
  - Amount of risk weighted exposures of the investing portion 3/2008.64ª 2
  - Control of the controlled redemption clause 3/2008.64ª.3
  - General rules CBE 64ª.1
- General provisions
  - Deduction of the overcapitalised margin 3/2008.63ª.5
  - Excluded securitisations 3/2008.63ª.2.
  - Limitation of the total amount of the sum lf the risk-weighted exposures 3/2008.63ª.4
  - Provision of additional capital 3/2008.63ª.1
  - Securitised exposures including renewable and non-renewable exposures 3/2008.63ª.3
Capital: Branches of credit entities authorised in European Union countries Circular 5/1993.1.ª,DA
Capital: Branches of credit entities with registered headquarters in third countries Circular 5/1993.1.ª,4.ª,DT6.ª
Capital: Deductions
See details
- 50% deduction in certain core and tier II capital elements 3/2008.9ª.5
- Book valuation of the deductions 3/2008.9ª.2
- Calculation of capital of institutions subject to consolidated or additional supervision through belonging to a financial conglomerate 3/2008.9ª.4
- Exceptions to the deduction in temporary holdings in the framework of a financial assistance operation aimed at restructuring the institution 3/2008.9ª.3
- General rules 3/2008.9ª.1
- Majority holdings of a non-financial nature
  - See
    - "Majority Holdings in Entities of a Non-financial Nature"
- Also see
Capital: Deficit
- Also see
  - "Breach of Solvency Regulations"
Capital: General requirements and other obligations pertaining to the "Institutions"
See details
- Capital requirements of consoldable groups of crdit entities belonging to consolidable financial entities subject to different regulations
  - Consideration of consolidable financial institutions subject to different regulations 3/2008.6ª.1
  - Minimum requirements when there are Spanish investment or venture capital companies 3/2008.6ª.3.4
  - Minimum requirements 3/2008.6ª.2
- General minimum capital requirements and other general obligations pertaining to the "Insitutions"
  - Compliance on a consolidated basis 3/2008.4ª.
  - Corporate governance, self-assessment of capital and interest rate risk measurement 3/2008.4ª.3, 105ª-108ª
  - General capital requirement
    - Counterparty risk and position and liquidation risk 3/2008.4.1 b), CAP V y VII
    - Credit and dilution risk 3/2008.4.1 a), CAP IV, DT 8ª
    - Currency risk and position in gold 3/2008.4.1c),CAP VI
    - Operational risk 3/2008.4.1 d), CAP VIII, DT 8ª
  - Limits on large risks 3/2008.4ª.2, 101ª a 104ª
  - Market information 3/2008.4ª.4,109ª a 117ª
  - Measures to return to compliance with the regulations governing solvency or organisational structure and internal control CBE Nª4ª.5, 118ª,119ª
- Individual or subconsolidated requirements and other demandable obligations
  - Compliance of the controlling institution CBE Nº 5ª.5
  - Exemption of the parent institution 3/2008.5ª.6
  - Exemption of the Spanish subsidiary 3/2008.5ª.2
  - Individual or subconsolidated compliance 3/2008.5ª.1 a 4
Capital: Limits in the calculation
See details
- Ancillary Capital 3/2008.11.1 e)
- Core Capital
  - Of a consolidable group or subgroup of credit institutions 3/2008.11.1 b)
  - Of a credit institution 3/2008.11.1.a)
- Non-eligibility as tier II capital, except by authorisation of the BE 3/2008.11ª.2.3
- Non-voting shares issued by Spanish companies as core capital 3/2008.11ª.5
- Non-voting shares, similar securities issued by foreign companies and preference holdings as core capital 3/2008.11ª.4
- Tier II Capital
  - Of a consolidable group or subgroup of credit institutions 3/2008.11.1 d)
  - Of a credit institution 3/2008.11 1. c)
- Also see
Capital: Mutual guarantee companies Circular 10/1998
See details
- Capital investment 10/1998.8.ª
- Confidential financial statements 10/1998,DA2.ª
- Credit risk 10/1998.1.ª,3.ª,9.ª
  - Calculation 10/1998.3.ª1.2
  - Level 10/1998.3.ª1
  - Weighting 10/1998.3.ª3
- Currency risk 10/1998.1.ª,4.ª,9.ª
- Eligible capital 10/1998.2.ª,9.ª
  - Composition 10/1998.2.ª1.2
  - Deductions 10/1998.2.ª,3.ª
- Limit on tangible fixed assets 10/1998.1.ª2,7.ª1.2.3.5,9.ª
- Limits on large risks 10/1998.1.ª2,6.ª,9.ª
  - Large risks 10/1998.6.ª1
  - Risk concentration 10/1998.1.ª2,6.ª
- Limits on risks through positions in foreign currencies 10/1998.1.ª2,5.ª
- Limits on shares and investments 10/1998.1.ª2,7.ª4.5,9.ª
- Minimum capital requirements 10/1998.1.ª,9.ª
- Presentation of statements 10/1998.9.ª
Claims Service
See details
- Claims procedure 8/1990.15.ª a 27.ª
  - Acceptance or dismissal of the parties 8/1990.24.ª
  - Accumulation of proceedings 8/1990.18.ª
  - Allegations by the institution 8/1990.19.ª
  - Breach of good banking practices 8/1990.21.ª
  - Breach of rules of discipline 8/1990.21.ª,24.ª
  - Claim file 8/1990.23.ª
  - Claims rejected 8/1990.26.ª
  - File of institutions and claimants 8/1990.25.ª
  - Finding of the proceeding 8/1990.21.ª
  - Home of the procedure 8/1990.15.ª
  - Notification to the parties 8/1990.22.ª
  - Opening of proceedings 8/1990.17.ª
  - Presentation of claims 8/1990.16.ª
  - Rectification by the credit institution 8/1990.23.ª
  - Ruling on the proceeding 8/1990.20.ª
  - Suppletory law 8/1990.27.ª
- Information from other Offices on on-going proceedings 8/1990.12.ª
- Ombudsman 8/1990.14.ª
- Organic dependency 8/1990.11.ª
- Personal data file managed by the Bank of Spain in accordance with its public functions 4/1994.1.ª,An.I
- Processing of claims 8/1990.14.ª
- Prohibitions on reporting 8/1990.11.ª
- Requests for information from institutions under its supervision 8/1990.13.ª
Clearing and Non-clearing Positions in Foreign Currencies and Gold
- Also see
  - "Currency Risk"
Confidential financial statements: Scope and drafting Circular 4/2004.63.ª,64.ª
See details
- Drafting criteria 4/2004.64.ª a 66.ª, An.VIII
  - Off-balance sheet items 4/2004.65.ª
    - Commitments and risks thorugh pensions and other similar obligations 4/2004.65.ª5
    - Contents 4/2004.65.ª1
    - Contingent commitments 4/2004.65.ª3
    - Contingent exposures 4/2004.65.ª2
    - Financial derivatives 4/2004.65.ª4
    - Off-balance sheet items denominated in foreign currency 4/2004.65.ª8
    - Operations on third party accounts and other off-balance sheet items 4/2004.65.ª6
    - Other off-balance sheet items 4/2004.65.ª7
  - Recognition, measurement and presentation criteria
    - Application of value corrections for asset impairments and for provisions 4/2004.64.ª5
    - Classification of the institution's entire activity 4/2004.64.ª2
    - Contenits of the ''loans and advances to credit institutions'' and ''deposits from credit institutions'' item 4/2004.64.ª11
    - Contents of the ''Banco de España'' asset item 4/2004.64.ª9
    - Contents of the ''due to customers'' item 4/2004.64.ª7
    - Contents of the ''other financial liabilities'' item 4/2004.64.ª8
    - Contents of the ''total lending'' item 4/2004.64.ª10
    - Criteria for presentation of ''debt securities'' on confidential balance sheets 4/2004.64.ª5
    - Criteria for presenting asset item book values on confidential balance sheets 4/2004.64.ª6
    - Criteria for presenting liability item book values on confidential balance sheets 4/2004.64.ª6
    - Documents prepared for compensation 4/2004.64.ª12
    - Drafting of confidential, individual and consolidated financial statements 4/2004.64.ª1
    - Financial instruments register 4/2004.64.ª3
    - Mediation loans 4/2004.64.ª13
    - Presentation of tangible assets 4/2004.64.ª4
  - Sectorization of personal balances by account holder 4/2004.66.ª
    - Account holder concept 4/2004.66.ª2
    - Attributes of personal balances (debtor or creditor) and of their account holders 4/2004.66.ª1,AnIV
    - Contents of the credit institutions sector 4/2004.66.ª4
    - Contents of the general government sector 4/2004.66.ª5
    - Criteria applicable for the classification of balances corresponding to other non-resident sectors in Spain 4/2004.66.ª8
    - List for informative purposes on the Banco de España website of Spanish entities and bodies included in the general government sector and non-financial public corporations 4/2004.66.ª9
    - Money market operations through counterparty institutions 4/2004.66.ª6
    - Other resident sectors in Spain 4/2004.66.ª7,AnVIII
    - Residence attributes 4/2004.66.ª3
- Scope 4/2004.63.ª
- Also see
  - "Accountancy in Credit Institutions"
Confidential financial statements: Submission to the Banco de España Circular 4/2004.67.ª a 71.ª
See details
- Confidential individual statements from deposit institutions 4/2004.67.ª,AnIV,V,IX
- Confidential individual statements from specialised credit institutions 4/2004.68.ª,AnIV
- Confidential statements concerning the statistical requirements of the Economic and Monetary Union 4/2004.71.ª,AnVII,VIII
- Confidential statements from consolidable groups of credit institutions 4/2004.69.ª,AnV,IX
- Confidential statements of sector reports from credit institution groups 4/2004.70.ª,AnVI
- Also see
  - "Accountancy in Credit Institutions"
Confidential Information Circular 3/2008.109ª.3.4
- Also see
  - "Reports to the Market"
Consolidable Credit Entity Group or Subgroup
See details
- Consideration of consolidable credit institution group 3/2008.2ª.2.3 5.7.DT2ª
- Consideration of consolidable credit institution subgroup 3/2008.2ª.8
- Consolidable financial institutions 3/2008.2ª.1
- Consolidation of accounting statements 3/2008.2ª.9
- Control list 3/2008.2ª.4
- Subsidiaries of an institution whose registered headquarters are in the EU holding investments in foreign institutions 3/2008.2ª.6.7
- Also see
  - "Institutions subject to Capital Requirements"
Consolidable Credit Entity Subgroup Circular CBE Nª2ª.8
- Also see
  - "Consolidable Credit Entity Group or Subgroup"
Consolidation
- Also see
  - "Business mergers and consolidation"
Consultations, indications and correlations Circular 4/2004.DA2.ª
- Also see
Consumer finance Circular 8/1990.1.ª1b) 3,3.ª1bis c),5.ª1f) k),6.ª6d) 7 8 10 11 13,8.ª1e) 3,9.ª4,24.ª,An.I
See details
- Asset impairment 4/2004.29.ª,30.ª
  - Financial asset impairment 4/2004.29.ª
    - Debt instruments 4/2004.29.ª B)
    - Equity instruments 4/2004.29.ª C)
    - General criteria 4/2004.29.ª A)
    - Methods for estimating impairment losses 4/2004.29.ª D),AnIX
  - Impairment of other assets 4/2004.30.ª
    - Cash generating units 4/2004.30.ª F)
    - Common assets 4/2004.30.ª D)
    - Goodwill 4/2004.30.ª E)
    - Identification of impaired assets 4/2004.30.ª A)
    - Impairment amount 4/2004.30.ª B)
    - Impairment reversal 4/2004.30.ª C)
- Financial instruments 4/2004.20.ª a 25.ª
  - Definition of financial instruments 4/2004.20.ª
    - Combined financial instruments 4/2004.20.ª6
    - Contracts and operations not subject to recognition and measurement criteria 4/2004.20.ª8
    - Contracts on non-financial assets that are settled by differences or by exchanges with other financial instruments 4/2004.20.ª9
    - Derivative 4/2004.20.ª3
    - Equity or capital instrument 4/2004.20.ª2
    - Financial asset 4/2004.20.ª4
    - Financial liabilities 4/2004.20.ª5
    - Legal businesses, contracts and operations not treated, for accounting purposes, as financial instruments 4/2004.20.ª7
    - Simple financial instrument 4/2004.20.ª1
  - De-recognition of financial assets 4/2004.23.ª
    - Accounting treatment 4/2004.23.ª B)
    - Criteria for de-recognition 4/2004.23.ª A)
  - De-recognition of financial liabilities 4/2004.24.ª
    - Causes for de-recognition 4/2004.24.ª 1
    - Debt instrument swap 4/2004.24.ª 2
    - Difference between the book value of the financial assets and the consideration delivered 4/2004.24.ª 4
    - Discharge of financial liabilities 4/2004.24.ª 6
    - Partial acquisitions of financial liabilities 4/2004.24.ª 5
    - Substantial modifications to financial assets 4/2004.24.ª 3
  - Financial collateral 4/2004.25.ª
    - Classification of financial assets 4/2004.22.ª B)
    - Classification of financial liabilities 4/2004.22.ª C)
    - Initial measurement of financial instruments 4/2004.22.ª D)
    - Reclassifications of financial instruments between portfolios 4/2004.22.ª H)
    - Recognition 4/2004.22.ª A)
    - Recognition and measurement 4/2004.25.ª B),AnIX
    - Recognition, classification and measurement of financial instruments 4/2004.22.ª
    - Register of profits 4/2004.22.ª G)
    - Scope 4/2004.25.ª A)
    - Subsequent measurement of financial assets 4/2004.22.ª E)
    - Subsequent measurement of financial liabilities 4/2004.22.ª F)
  - Issue of financial instruments 4/2004.21.ª
    - Compound financial instruments 4/2004.21.ª C)
    - Contributions to credit co-operative capital 4/2004.21.ª E)
    - Financial liabilities 4/2004.21.ª B)
    - Hybrid financial instruments 4/2004.21.ª D)
    - Own equity instruments 4/2004.21.ª A)
- General criteria 4/2004.10.ª a 19.ª
  - Balance compensation 4/2004.16.ª
    - Assets not de-recognised 4/2004.16.ª5
    - Breakdown of the items compensated on the accounts records 4/2004.16.ª7
    - Compensation between the institution, creditor and debtor 4/2004.16.ª6
    - Contractual compensation agreements 4/2004.16.ª2
    - Mandatory compensation 4/2004.16.ª4
    - Non-compensation 4/2004.16.ª3
    - Requirements for compensation 4/2004.16.ª1
  - Errors and changes in accounting estimates 4/2004.19.ª
    - Changes in accounting estimates 4/2004.19.ª B)
    - Errors 4/2004.19.ª A)
  - Events subsequent to the balance sheet close-out 4/2004.15.ª
    - Concept 4/2004.15.ª1
    - Financial statement close-out date 4/2004.15.ª2
    - Types of subsequent events 4/2004.15.ª3
  - Fair value 4/2004.14.ª
    - General Aspects 4/2004.14.ª A)
    - Specific aspects concerning fair value in non-current, tangible and intangible assets held for sale 4/2004.14.ª C)
    - Specific aspects concerning financial instruments 4/2004.14.ª B)
    - Specific aspects concerning the use of fair value in business mergers 4/2004.14.ª D)
  - Fundamental hypotheses for drawing up financial reports 4/2004.10.ª
    - Accrual or accumulation 4/2004.10.ª B)
    - Going concern 4/2004.10.ª A)
  - General recognition criteria 4/2004.11.ª
    - Correlation of revenues and expenses 4/2004.11.ª C)
    - Non-compensation 4/2004.11.ª B)
    - Register 4/2004.11.ª A)
  - General valuation criteria 4/2004.12.ª
    - Amortised cost 4/2004.12.ª4
    - Asset book value 4/2004.12.ª10
    - Asset residual value 4/2004.12.ª11
    - Concept 4/2004.12.ª1
    - Cost 4/2004.12.ª3
    - Fair value 4/2004.12.ª7
    - Liquidation value 4/2004.12.ª6
    - Necessary costs to sell 4/2004.12.ª9
    - Realisable value 4/2004.12.ª5
    - Valuation of the various components 4/2004.12.ª2
    - Value in use 4/2004.12.ª8
  - Issues concerning valuation 4/2004.13.ª
    - Active market 4/2004.13.ª10
    - Contract expression 4/2004.13.ª6
    - Economic life of an asset 4/2004.13.ª2
    - Economic unit 4/2004.13.ª5
    - Effective interest rate 4/2004.13.ª12
    - Institution 4/2004.13.ª4
    - Intrinsic value of a standard sale and purchase option 4/2004.13.ª11
    - Monetary items 4/2004.13.ª8
    - Non-monetary items 4/2004.13.ª9
    - Securities 4/2004.13.ª7
    - Transaction costs attributable to a financial asset or liability 4/2004.13.ª13
    - Useful life of an asset 4/2004.13.ª3
  - Operations in foreign currencies 4/2004.18.ª
    - Concept of foreign currency 4/2004.18.ª1
    - Concept of functional currency 4/2004.18.ª3
    - Conversion of balances in foreign currency to the institution's functional currency 4/2004.18.ª4.9
    - Conversion of balances in functional currency to presentation currency 4/2004.18.ª5
    - Conversion of gold into dollars 4/2004.18.ª10
    - Denomination of the different balance sheet items and their income statement counterparties 4/2004.18.ª2
    - Discrepancy between the functional currency and the presentation currency 4/2004.18.ª12
    - Estimation of the impairment of non-monetary assets denominated in foreign currencies 4/2004.18.ª15
    - Exchange rate differences deriving from the conversion of functional currency items into presentation currency 4/2004.18.ª13
    - Integration of the individual financial statements of branch offices located in countries outside that of their registered address 4/2004.18.ª14
    - The euro as a functional currency 4/2004.18.ª6
    - Use of euro quotation prices in the conversion of balances into foreign currencies 4/2004.18.ª7
    - Use of the sight exchange rate on the recognition date 4/2004.18.ª8
  - Revenue recognition 4/2004.17.ª
    - General valuation of revenues 4/2004.17.ª1
    - Non-recognition of revenues on the income statement through the exchange of goods and services of a similar nature and value 4/2004.17.ª6
    - Recognition of interest, dividends and gifts on the income statement 4/2004.17.ª5
    - Recognition of revenues on the income statement and on the statement of changes in equity 4/2004.17.ª2.3.4.7
- Hedge accounting 4/2004.31.ª, 32.ª
  - Hedge accounting 4/2004.31.ª
    - Book items hedged 4/2004.31.ª C)
    - Definition 4/2004.31.ª A)
    - Entering net investment hedge abroad into the accounts 4/2004.31.ª H)
    - Entering the cash flow hedge into the books 4/2004.31.ª G)
    - Entering the the fair value hedges into the accounts 4/2004.31.ª F)
    - Hedge instruments 4/2004.31.ª B)
    - Other issues 4/2004.31.ª I)
    - Requirements for applying hedge accounting 4/2004.31.ª D)
    - Types of hedge 4/2004.31.ª E)
  - Hedging interest rate risk from a financial instrument portfolio 4/2004.32.ª
    - Cash flow hedges for the interest rate risks of a financial instrument portfolio 4/2004.32.ª D)
    - Definition 4/2004.32.ª A)
    - Hedge of the fair value of the interest rate risk from a financial instrument portfolio 4/2004.32.ª C)
    - Types of hedge 4/2004.32.ª B)
- Non-financial assets 4/2004.26.ª a 28.ª
  - Intangible assets 4/2004.28.ª
    - Definition 4/2004.28.ª A)
    - Goodwill 4/2004.28.ª E)
    - Recognition criterion 4/2004.28.ª B)
    - Software developed by the entity itself 4/2004.28.ª D)
    - Valuation 4/2004.28.ª C)
  - Stocks 4/2004.27.ª
    - Definition 4/2004.27.ª A)
    - De-recognition 4/2004.27.ª C)
    - Valuation 4/2004.27.ª B)
  - Tangible assets 4/2004.26.ª
    - Classification 4/2004.26.ª A)
    - De-recognition 4/2004.26.ª C)
    - Valuation 4/2004.26.ª B)
- Other recognition and measurement criteria 4/2004.33.ª a 42.ª
  - Asset swaps 4/2004.39.ª
    - Non-recognition of earnings on the income statement in asset swap operations 4/2004.39.ª6
    - Recognition of the asset at fair value 4/2004.39.ª2.5
    - Scope of application 4/2004.39.ª1
    - Swaps that are not of a commerical nature 4/2004.39.ª3.4
  - Equity intrument based remuneration of personnel 4/2004.36.º
    - Conditions in agreements on equity instrument based remuneration of personnel 4/2004.36.ªD)
    - Debts held with employees based on the value of the institution's equity instruments 4/2004.36.ª B)
    - Remuneration of employees with equity instruments 4/2004.36.ª A)
    - Transactions with employees renumerated in cash or using equity instruments 4/2004.36.ª C)
  - Fees and commissions 4/2004.38.ª
    - Accrued fees and commissions from typical products and services in the activity of credit institutions 4/2004.38.ª3
    - Classification of fees and commission expenses or charges for financial services 4/2004.38.ª 1 2
  - Funds and social work area 4/2004.41.ª
    - Credit co-operatives 4/2004.41.ª B)
    - Savings banks 4/2004.41.ª A)
  - Insurance contracts 4/2004.40.ª
    - Changes in accounting policy 4/2004.40.ª D)
    - Disassociation of the margin deposit component in an insurance contract 4/2004.40.ª F)
    - Implicit derivatives 4/2004.40.ª E)
    - Insurance contract liabilities 4/2004.40.ª B)
    - Re-insurance contract assets 4/2004.40.ª C)
    - Scope of application 4/2004.40.ª A)
    - Tacit adjustments to certain assets and liabilities 4/2004.40.ª G)
  - Leases 4/2004.33.ª
    - Classification 4/2004.33.ª A)
    - Financial leases 4/2004.33.ª B)
    - Operating leases 4/2004.33.ª C)
    - Sales operations with subsequent leases 4/2004.33.ª D)
  - Non-current assets held for sale and discontinued operations 4/2004.34.ª
    - Allocated assets 4/2004.34.ª C)
    - Discontinued operations 4/2004.34.ª B)
    - Non-current assets held for sale and provision groups 4/2004.34.ª A)
    - Sale of non-current assets held for sale with purchaser financed by the institution or the group 4/2004.34.ª D)
  - Other provisions and contingencies 4/2004.37.ª
    - Definitions 4/2004.37.ª A)
    - Individual cases 4/2004.37.ª E)
    - Recognition 4/2004.37.ª B)
    - Reversal of the provision 4/2004.37.ª D)
    - Valuation 4/2004.37.ª C)
  - Personnel costs 4/2004.35.ª
    - Other long-term remuneration in favour of employees 4/2004.35.ª C)
    - Post-employment remuneration 4/2004.35.ª B)
    - Severance payments 4/2004.35.ª D)
    - Short-term remuneration for employees 4/2004.35.ª A)
  - Tax on profits 4/2004.42.ª
    - Accounting of deferred tax liabilities 4/2004.42.ª6
    - Consideration of an expense item 4/2004.42.ª1
    - Deduction and discount finance and negative tax base finance 4/2004.42.ª4
    - Existence of a difference between the book value and the tax base of an equity element 4/2004.42.ª3
    - Quantification of deferred tax assets and liabilities 4/2004.42.ª7
    - Recognition of a deferred tax asset 4/2004.42.ª5
    - Recognition of the expense on the income statement 4/2004.42.ª2
- Also see
  - "Accountancy in Credit Institutions"
Corporations and Services Valuation Circular 3/1998
See details
- Services Valuation 3/1998.2.ª, An.III a XI
  - Information dissemination 3/1998.4.ª,Estado X
  - Information for conserving approved status 3/1998.2.ª1
  - Information on technical parameters 3/1998,Estado X
  - Information on valuations of singular properties 3/1998,Estado XI
  - Preparation of technical applications for informing the Banco de España 3/1998.DA
  - Presentation of information to the Banco de España 3/1998.3.ª
  - Statistical information 3/1998.2.ª2,Estados III a VIII
- Valuation companies 3/1998.1.ª, An.I a XI
  - Accounting and statistical information 3/1998.1.ª2,Estados I a VIII
  - Drawing up technical applications for informing the Banco de España 3/1998.DA
  - Information dissemination 3/1998.4.ª,Estado X
  - Information for conserving approved status 3/1998.1.ª1
  - Information on capital structure 3/1998.1.ª3,Estado IX
  - Information on civil liability insurance policy 3/1998.1.ª4
  - Information on technical parameters 3/1998,Estado X
  - Information on valuations of singular properties 3/1998,Estado XI
  - Presentation of information to the Banco de España 3/1998.3.ª
Counterparty Risk
See details
- Calculation of the exposure value
  - Applicable approaches and combination of approaches 3/2008.71ª
  - Classes of methods applicable 3/2008.71ª.1
  - Exposure value to a particular counterparty 3/2008.71ª.5
  - Operations with repurchase agreements, securities or commodities lending and margin lending transactions 3/2008.71ª.3
  - Permanant combination of approaches at consolidated level 3/2008.71ª.4
  - Special rules of application 3/2008.71ª.2
- Effects of the contractual clearing agreements on counterparty risk
  - Admissible contractual clearing agreements 3/2008.76ª
  - Requirements laid down by the BE for admission of contractual clearing as a risk mitigation technique 3/2008.77ª
- General aspects
  - Definitions
    - Exposure measurments and adjustments
    - General terms
    - Risks related to Counterparty Risk
    - Set of clearing operations, clearing positions and related terms
    - Spreads
    - Types of operations
  - Scope
    - Derivative instruments, operations with re-purchase agreements, securities or commodies lending, long settlement transactions and marging lending transactions 3/2008.69ª.1
    - Value of exposure through counterparty risk equal to zero 3/2008.69ª.2
  - Types of derivatives determined by the BE
    - Contracts of a similar nature on interest rates, exchange rates and contracts on gold 3/2008.70ª.3
    - Contracts on exchange rates and contracts on gold 3/2008.70ª.2
    - Contracts on interest rates 3/2008.70ª.1
    - Trading portfolio credit derivatives 3/2008.70ª.4
- Also see
Credit cards Circular 8/1990.6.ª1b),6.ªbis,An.IV,VI
Credit institution agents
See details
- Information dissemination 6/2002.5.ª
- Information file 6/2002.4.ª
- Statement of agents 6/2002.1.ª,An.I
- Statement of agreements with foreign institutions for customary rendering of financial or agency services, chargeable to them or on their behalf 6/2002.2.ª,An.II
- Support medium of the statements 6/2002.3.ª,An.I y An.II
Credit institution capital structure Circular 1/2009.1ª, 2ª, 6ª y DT 1ª
Credit institution transition accounting system
See details
- Application of this Circular for the first time to annual financial statements 4/2004.DT1.ª
  - Accounting hedge 4/2004.DT1.ª G)
  - Accumulated exchange differences 4/2004.DT1.ª C)
  - Business mergers prior to 1 January 2004 4/2004.DT1.ª K)
  - Estimates 4/2004.DT1.ª H)
  - Financial instruments 4/2004.DT1.ª F)
  - Funds for general risks 4/2004.DT1.ª M)
  - General rules 4/2004.DT1.ª A)
  - Information to be revealed 4/2004.DT1.ª N)
  - Insurance contracts 4/2004.DT1.ª E)
  - Jointly controlled entities 4/2004.DT1.ª L)
  - Non-current assets held for sale 4/2004.DT1.ª I)
  - Personnel costs 4/2004.DT1.ª J)
  - Re-valuations 4/2004.DT1.ª B)
  - Staff remuneration based on capital instruments 4/2004.DT1.ª D)
- Application of this Circular for the first time to other public statements 4/2004.DT2.ª
- Submission of statements to the Banco de España during 2005 4/2004.DT3.ª
Credit Quality Level and External Credit Ratings
- Also see
Credit Risk
See details
- Exposure: Definition
  - Concept of exposure CBE Nª13ª.1
  - Guaranteed exposure 3/2008.13ª.2
  - Items not subject to weighting 3/2008.13ª.3
  - Real estate, goods or rights applicable to Savings Banks' and Credit Co-operatives' charity and social work area 3/2008.13ª.4
- Solvency coefficient and applicable calculation methods CBE Nª12ª
- Also see
Credit Risk Mitigation: General Provisions
See details
- Definitions
  - Creditor credit institution 3/2008.36ª.1
  - Guaranteed lending operation. 3/2008.36ª.2
  - Operation bound to the capital market 3/2008.36ª.3
- Scope 3/2008.37ª
- Also see
  - "Maturity lag in Credit Risk"
Currency exchange bureaux
See details
- Buying-selling operations of foreign bank notes or traveller cheques and/or transfers abroad 6/2001.5.ª a 12.ª,An.II a VI
  - Agents 6/2001.12.ªAn.IV
  - Civil liability insurance policy 6/2001.10.ª
  - Consignment of banknotes 6/2001.11.ª
  - Drafting of technical applications for reporting 6/2001.DA 3ª
  - Licence applications 6/2001.5.ª,An.II y An.IV
  - Minimum capitalisation levels. Activities and premises 6/2001.6.ª
  - Operations Register 6/2001.8.ª
  - Reporting to the Banco de España 6/2001.7.ª,An.III,An.IV y An.V
  - Transparency and customer protection 6/2001.9.ª,An.VI
- Purchase operations of foreign bank notes or traveller cheques with payment in euro 6/2001.1.ª a 4.ª,An.I a III
  - Drafting of technical applications for reporting 6/2001.DA 3ª
  - Licence applications 6/2001.1.ª,An.I y An.II
  - Operations Register 6/2001.3.ª,An.III
  - Reporting to the Banco de España 6/2001.2.ª,An.III
  - Transparency and customer protection 6/2001.4.ª
Currency Risk
See details
- Applicable approaches
  - Internal Models Approach: BE authorisation 3/2008.78ª, 90ª a 94ª
  - Standardised approach 3/2008.78ª a 81ª
- Calculation of capital requirements
  - Additional capital requirement 3/2008.81ª.2
  - General rules 3/2008.81ª.1
- Net position in each of the currencies and in gold
  - Breakdown of net positions held in a compound currency 3/2008.79ª.6
  - Concept of net long or short position in a currency or in gold 3/2008.79ª.4
  - Conversion of net positions in different currencies and in gold into euro 3/2008.79ª.7
  - Determination of the currency 3/2008.79ª.3
  - Determination of the net position in a currency or in gold that can be mutually compensated 3/2008.79ª.5
  - Determination of the net position in a currency or in gold: Addition of elements 3/2008.79ª.1
  - Elements excluded from being added, after prior authorisation from the BE 3/2008.79ª.2
  - Shares or investments in CIIs 3/2008.79ª.8
  - Use of current values for calculating net positions in each currency 3/2008.79ª.9
- Positions that may or may not be compensated in foreign currencies and in gold
  - Concept of compensable positions 3/2008.80ª.1
  - Concept of non-compensable positions 3/2008.80ª.2

Back