Legislation

Analysis index

O

• Opening of branch offices, changes of address, branch office assignments, transfers and closures Circular 1/2009,3ª, 6ª y DT 1ª   
• Operational Risk 
  See details
  • Calculation of capital requirements and requirements for the application of each approach 
    • Also see 
      • "Método del Indicador Básico (Riesgo Operacional" 
      • Advanced Approaches (Operational Riskl) 
      • 'Standardised Approach (Operation Risk) 
  • General provisions 
    • Applicable approaches: Banco de España authorisation and combination of methods 3/2008.95ª.DT8ª   
      • Combination of advanced approaches with the standardised approach or with the basic indicator approach, with prior authorisation from the BE 3/2008.95ª.9   
      • Combination of the basic indicator approach and the standardised approach 3/2008.95ª.10   
      • Combined approaches: Authorisation by the BE 3/2008.95ª.8   
      • Documentation available from the BE CBE Nª95ª.10   
      • Plan for return to compliance or revocation of the BE authorisation 3/2008.95ª.3   
      • Prior authorisation from theBE to use the alternative standardised approach and advanced approaches 3/2008.95ª.2.3   
      • Requirements for using the advanced approach: Joint compliance by the parent institution and subsidiaries, with prior authorisation from the BE 3/2008.95ª.4.5   
      • Use of the advanced approach and exclusion of the basic indicator approach and the standardised approach from being applied, except with prior authorisation from the BE 3/2008.95ª.7.DT 8ª   
      • Use of the standardised approach and exclusion of the standardised approach from being applied and exclusion of the basic indicator approach from being applied, except with prior authorisation from the BE 3/2008.95ª.6   
• Operations and balances: Statement of foreign assets and liabilities in tradeable securities 
  See details
  • Procedural rules 
    • Classification of operations and balances on own account 2/2001.N.P.2.ª   
    • Conversion of operations and balances in foreign currencies into euro 2/2001.N.P.4.ª   
    • Date for the inclusion of the operations and interest or dividend payments 2/2001.N.P.5.ª   
    • Definition of residence and tradable security 2/2001.N.P.1.ª   
    • Valuation of the operations and balances 2/2001.N.P.3.ª   
  • Report periodicity and contents 2/2001.2.ª,Anejo   
  • Reporting obligation 2/2001.1.ª   
  • Simplification and exemption from submitting information 2/2001.3.ª   
  • Statement submitted by other institutions 2/2001.4.ª   
  • Submission of information to the Banco de España 2/2001.5.ª   
• Operations on securities Circular 8/1990.3.ª,4.ª,An.VIII   
• Original Exposure Method (counterparty risk) 
  See details
  • Contracts on interest rates: Original or residual maturity 3/2008.72ª.5   
  • Determination of the value of each instrument or operation 3/2008.72ª.1   
  • Novation contracts 3/2008.72ª.4   
  • Use of contractual clearing agreements as counterparty risk mitigation techniques 3/2008.72ª.3   
  • Use of hedge collateral of the counterparty risk as credit risk mitigation technique 3/2008.72ª.2   
  • Also see  
    • "Internal Models Approach (counterparty Risk)" 
    • "Mark-to-market method (counterparty risk)" 
    • "Standardised Approach (counterparty risk)" 
• Other consolidated public information Circular 4/2004.5.ª   
  See details
  • Deadlines and frequency 4/2004.5.ª1   
  • Dissemination of the information through professional associations 4/2004.5.ª2   
  • Submission of consolidated financial statements to the Banco de España 4/2004.5.ª1,AnIII   
  • Also see  
    • "Accountancy in Credit Institutions" 
• Other individual public information Circular 4/2004.4.ª,An.I,An.II   
  See details
  • Credit institution branch offices with registered headquarters in the European Union 4/2004.4.ª2,AnII   
  • Credit institution branch offices with registered headquarters outside the European Union 4/2004.4.ª1   
  • Deadlines and frequency 4/2004.4.ª1.3   
  • Dissemination of the information through professional associations 4/2004.4.ª4   
  • Spanish credit institutions 4/2004.4.ª1,AnI   
  • Submimssion of individual financial statements to the Banco de España 4/2004.4.ª1   
  • Also see  
    • "Accountancy in Credit Institutions" 
• Owners of currency exchange bureaux 
  • Also see 
    • "Currency exchange bureaux"