Annual Accounts

The annual accounts of the Banco de España comprise the balance sheet, the profit and loss account and the notes to the accounts. These accounts have been prepared in accordance with the accounting regulations established for national central banks of the European System of Central Banks (ESCB).

In the cases not regulated by Eurosystem accounting legislation, the Banco de España applies its own internal regulation, based on generally accepted accounting principles, tailored to the specific characteristics of the operations and functions of a central bank.

Until 2014 the annual accounts formed part of the Annual Report of Banco de España, and from 2015 they have been published separately.

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