Banking Supervision

Primary public financial statements of credit institutions and specialised lending institutions.

Rules 4 and 5 of Circular 4/2017 of 27 November 2017 on public and confidential financial reporting rules and formats for credit institutions establish that the Banco de España is responsible for disseminating the primary public financial statements of credit institutions, even if these statements are also disseminated by the representative associations of such institutions. Rules 5 and 6 of Circular 4/2019 of 26 November 2019 on public and confidential financial reporting rules and formats for specialised lending institutions establish that the Banco de España has the same responsibility in the case of the primary public financial statements of specialised lending institutions.

The web applications available below offer information, entity by entity, on individual and consolidated primary public financial statements, which include the balance sheet, the income statement, the statement of recognised income and expense, the statement of changes in equity and the cash flow statement.

For credit institutions the information is disseminated on a quarterly basis and for specialised lending institutions on an annual basis. The first period to which the financial statements refer is March 2018 in the case of credit institutions and December 2020 in that of specialised lending institutions.

Each application allows data to be visualised for up to two entities for the date and financial statement selected. The application also allows the selected information to be downloaded in the following formats: XBRL, PDF and EXCEL. Downloads will include the data for all entities for the selected date and statement, even though only one or two entities have been selected.