Banking Supervision

Recommendations and general notifications

Below is a series of documents covering recommendations and general notifications on the supervision policy of the Banco de España

• Recomendación sobre distribución de dividendos y remuneración variable (diciembre 2020)  (120 KB)
• Banco de España allows temporary relief in banks’ leverage ratio after declaring exceptional circumstances due to pandemic (October 2020, currently only available in Spanish)  (37 KB)
• Banco de España supervisory expectations relating to the risks posed by climate change and environmental degradation  (414 KB)
• Recommendation on dividend distribution policy (July 2020, currently only available in Spanish)  (79 KB)
• FAQs on the use of the flexibility envisaged in the accounting standards in view of the shock caused by COVID-19 (updated on April 30, 2020)  (507 KB)
• Briefing note on the use of the flexibility envisaged in the accounting standards in view of the shock caused by COVID-19 (March 2020)  (280 KB)
• Statement on the prevention of money laundering and terrorist financing (2019, currently only available in Spanish)  (104 KB)
• Standardardised Interest Rate shocks to be applied for the IRRBB regulatory reporting (March 2019, currently only available in Spanish)   (52 KB)
• Treatment of ‘b’ loans under loan programmes co-financed by multilateral agencies, for the purpose of country risk (March 2010, currently only available in Spanish)  (51 KB)