March 2019

Chapter 4. Data from supervisory returns. Credit institutions and credit financial intermediaries


For the first time the January 2019 figures reflect the application of IFRS 16. This standard amends the accounting criteria for operating leases. As a result,the lessee includes in assets (as a fixed asset) and liabilities the right to use the good subject to contract. This change in criterion has meant a significant relative increase in the property caption in January 2019.

Chapter 17. Balance of Payments and International Investment Position

With the publication of data on the international reserves and international currency liquidity corresponding to February 2019, the figures for the predetermined short-term net drains on foreign currency assets of Banco de
España have been revised since March 2018. This item corresponds to column 8 of table 17.25 of the tatistical Bulletin, which impacts on the aggregates of columns 6 and 7