Accountancy. Information to the Banco de España (Circular 4/2019): related forms and documents in force

Information to the Banco de España (Circular 4/2019): related forms and documents in force
Banco de España Circular 4/2019 of 26 November 2019 to specialised lending institutions, on public and confidential financial reporting rules and formats, establishes a simplified financial reporting regime for specialised lending institutions, consisting of a subset of the public and confidential financial statements required of credit institutions, in some cases with less frequent reporting dates or longer reporting deadlines.

Specifically, since the June 2020 data, of the financial statements to be submitted by credit institutions, those to be submitted by specialised lending institutions are set out, together with their periodicity, in the following rules of Circular 4/2019:

  • Rule 5: Public individual financial statements (PI statements).
  • Rule 6. Public consolidated financial statements (PC statements).
  • Rule 11: Confidential individual financial statements (FI statements).
  • Rule 12. Confidential consolidated financial statements (FC statements)

To prepare the PI, PC and FI statements, the formats and criteria for preparation of the equivalent financial statements regulated in Circular 4/2017 of 27 November 2017 to credit institutions shall be used. These may be found here:

To prepare the FC statements, the formats and criteria for preparation of the equivalent statements regulated in Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 shall be used. These may be found here: