Annual accounts of the Banco de España 2023

Publication of the Annual accounts of the Banco de España for the year 2023. 

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.

Annual accounts of the Banco de España

*Date of publication contemplated excluding unforeseen circumstances.