- Periodic Report to the Banco de España
- Capital, capital requirements and large risks3/2008.122ª. DT14ª
- Financial conglomerates and mixed groups
- Composition of the conglomerate or mixed group3/2008.124ª.3
- Obligation to submit information and reports3/2008.121ª.1
- Sending of additional information3/2008.124ª.4
- Submission frequency of information on Capital Adequacy3/2008.124ª.2
- Composition of the conglomerate or mixed group3/2008.124ª.3
- General provisions
- Authority of the BE to demand other information3/2008.121ª.1
- BE consignee department of the statementsCBE Nª121ª.6. DT 14ª.
- Creation of an ancillary statement3/2008.121ª.2
- Electronic transmission and electronic signature3/2008.121ª.7
- Financial Conglomerates3/2008.121ª.1
- Information requested on statements concerning the nature of the balance, flow or regarding foreign currencies3/2008.121.5
- Obligation to submit periodic reports on solvency3/2008.121ª.1
- Statement reference date3/2008.121ª.3
- Statements with no contents or data not applicable to the declarant institution3/2008.121ª.4
- Supervisor guidelines on reporting requirements3/2008.121ª.2
- Authority of the BE to demand other information3/2008.121ª.1
- Interest rate risk in the banking book
- Interest or cancellation options in activities not to do with the trading portfolio3/2008.123ª.2 a 6
- Internal estimates of interest rate risk in activities that are not to do with the trading portfolio3/2008.123ª.1.2.4.5.6
- Periodicity with which statements should be submitted3/2008.123ª.4. DT 14ª
- Positions sensitive to interest rates in activities not to do with the trading portfolio3/2008.123ª.2 a 6
- Interest or cancellation options in activities not to do with the trading portfolio3/2008.123ª.2 a 6
- Capital, capital requirements and large risks3/2008.122ª. DT14ª
- Preference Shares
- Also see
- Preferential interest ratesCircular Circular 8/1990.1.ª 1a) 2,8.ª,An.I
- Presentation of statements and other information in the Banco de España
- Care in drawing up confidential financial statements4/2004.DA1.ª7
- Deadlines and frequencies of financial statements4/2004.DA1.ª2
- Electronic presentation of financial statements4/2004.DA1.ª6
- Expression of the quantities in thousand of euros (rounded up)4/2004.DA1.ª5
- Mandatory compliance for credit institutions4/2004.DA1.ª1
- Prohibition to modify the established formats4/2004.DA1.ª4
- Submission of actuarial reports of the commitments and risks from pensions hedged by pension funds4/2004.DA1.ª11
- Submission of budget or business plan4/2004.DA1.ª12
- Submission of financial statements by third parties4/2004.DA1.ª3
- Submission of individual and consolidated accounts with their corresponding management audit reports4/2004.DA1.ª8
- Submission of individual and consolidated annual accounts of foreign credit entity branches4/2004.DA1.ª8
- Submission of the consolidated accounts of the widest group to which the institutions belong4/2004.DA1.ª10
- Also see
- Care in drawing up confidential financial statements4/2004.DA1.ª7
- Price Risk (Trading Portfolio Risk)
- Calculation of the net position in a financial instrument and treatment of specific instruments
- Calculation of net position
- Compensation between consolidable groups and subgroups of net long and short positions in one same instrument3/2008.86ª.5
- Consideration of financial instrument3/2008.86ª.1
- Conversion of net positions into euros3/2008.86ª.4
- Long, short and net position in an instrument3/2008.86ª.2
- Own debt instruments held3/2008.86ª.3
- Compensation between consolidable groups and subgroups of net long and short positions in one same instrument3/2008.86ª.5
- Specific Instruments: Treatment
- Contracts of debt instrument interest rate futures, forward rate agreements (FRA) and forward purchase or sales commitments on debt instruments3/2008.86ª.6
- Contracts on futures, options and options on futures based on stock market indices3/2008.86ª.13
- Credit institutions not authorised to calculate the capital requirements by use of internal models3/2008.86ª.11
- Financial swap operations3/2008.86ª.7
- Liability balances for fixed-income operations with repurchase agreement3/2008.86.12
- Operations insuring issues and public sales of shares3/2008.86ª.14
- Options on interest rates, debt instruments, shares, share indices, financial futures, swaps and foreign currencies3/2008.86ª.8
- Positions in credit derivatives in which protection has been purchased3/2008.86ª.16
- Positions in credit derivatives in which protection has been sold3/2008.86ª.15
- Purchase option certificates3/2008.86.9
- Use of sensitivity models to calculate the value of positions, with prior authorisation from the BE.3/2008.86.10
- Contracts of debt instrument interest rate futures, forward rate agreements (FRA) and forward purchase or sales commitments on debt instruments3/2008.86ª.6
- Calculation of net position
- Fixed income positions
- Calculation of capital requirements3/2008.87ª.1
- General risk
- According to maturity3/2008.87ª.2.3
- According to the duration
- Calculation of modified duration of each instrument3/2008.87ª.5
- Calculation of the long and short weighted position according to the duration within each zone3/2008.87ª.9
- Calculation of weighted position according to the duration of each instrument3/2008.87ª.8
- Ccalculation of capital requirements3/2008.87ª.10
- Classification of instruments according to their modified duration3/2008.87ª.7
- Market value and calcualtion of the internal rate of return3/2008.87ª.6
- Classification of instruments according to their modified duration3/2008.87ª.7
- Prioor authorisation from the BE3/2008.87ª.4
- Calculation of modified duration of each instrument3/2008.87ª.5
- According to maturity3/2008.87ª.2.3
- Specific risk
- General treatment
- Debt instruments3/2008.87ª.12
- Determination of requirements3/2008.87ª.11
- Guaranteed bonds: BE establishment of a specific risk3/2008.87ª.13
- Higher weighting coefficient for instruments with special risks, required by the BE3/2008.87ª.15
- Instruments issued by institutions when no external credit valuation is available from an eligible ECAI3/2008.87ª.14
- Debt instruments3/2008.87ª.12
- Special treatment for positions hedged by credit derivatives
- 80% Compensation3/2008.87ª.17
- Compensation of the hedged position and the position held in the credit derivative3/2008.87ª.16
- Partial compensation3/2008.87ª.18
- Prohibition of compensations3/2008.87ª.19
- 80% Compensation3/2008.87ª.17
- General treatment
- Calculation of capital requirements3/2008.87ª.1
- Investments or shares in CII included in the trading portfolio
- General positions
- Calculation of capital requirements3/2008.89ª.1
- Non-compensation between underlying investments of a CII and other positions held by the credit institution3/2008.89ª.4
- Requirements for positions in CIIs that do not fulfil the requirements3/2008.89ª.3
- Requirements for positions in CIIs that fulfil the requirements3/2008.89ª.2.
- Calculation of capital requirements3/2008.89ª.1
- Specific approaches for calculating capital requirements
- Use of exposures when daily information is available on the underlying investments of a CII3/2008.89ª.8.
- Use of exposures when no daily knowledge is available on the underlying investments of a CII3/2008.89ª.10.
- Use of information provided by third parties3/2008.89ª.11
- Use of internal models3/2008.89.9
- Use of exposures when daily information is available on the underlying investments of a CII3/2008.89ª.8.
- Specific approaches: Requirements for application
- Banco de España recognition of a CII from a third country made by a Member State3/2008.89ª.7
- Positions in CIIs located in third countries, with prior authorisation from the Banco de España3/2008.89ª.6
- Positions in CIIs originated by institutions formed or subject to supervision in the European Union3/2008.89ª.5
- Banco de España recognition of a CII from a third country made by a Member State3/2008.89ª.7
- General positions
- Positions in commodities
- Applicable approaches
- Choice and use of approachesCBE Nª90ª.15
- Extended maturities scale system3/2008.90ª.24
- Maturities scale system3/2008.90ª.16 a 21
- Simplified approach3/2008.90ª.22.23
- Choice and use of approachesCBE Nª90ª.15
- Calculation of the net position in a commodity: General provisions
- Calculation of a position in a commodity3/2008.90ª.2
- Compensation of long and short positions in one same commodity in credit institution groups and subgroups3/2008.90ª.9
- Expression of the standard measurement unit3/2008.90ª.3
- Inclusion of interest rate and currency risk3/2008.90º.6
- Maturity of a short commodity position before the long position on the same commodity3/2008.90ª.7
- Position in a commodity: Elements3/2008.90ª.1
- Positions in gold or in derivates on gold3/2008.90ª.4
- Positions in the same commodity3/2008.90º.10
- Stock financing positions3/2008.90ª.5
- Taking out a long (short) net position in one of the commodities3/2008.90ª.8
- Calculation of a position in a commodity3/2008.90ª.2
- Specific Instruments: Treatment
- Commodity futures and foward commitment to buy or sell commodities3/2008.90ª.11
- Commodity loan contract or contract with repurchase agreement3/2008.90ª.14
- Commodity swaps3/2008.90ª.12
- Options on commodities and purchase option certificates bound to commodities3/2008.90ª.13
- Commodity futures and foward commitment to buy or sell commodities3/2008.90ª.11
- Applicable approaches
- Share and investment positions
- Calculation of capital requirements for general and specific price risk3/2008.88ª.1
- Calculation of capital requirements for general risk3/2008.88ª.3
- Calculation of capital requirements for specific risk3/2008.88º.4
- Position exclusion3/2008.88ª.2
- Calculation of capital requirements for general and specific price risk3/2008.88ª.1
- Also see
- Calculation of the net position in a financial instrument and treatment of specific instruments
- Public Debt Book-entry Market
- Holders of Book-entry Account2/2007.1.ª
- Managing Entities2/2007.1.ª
- Secondary Market2/2007.2.ª
- Operations
- Forward simple sale/purchase2/2007.2.ª1
- Sale/purchases with a set date repurchase agreement2/2007.2.ª1
- Sale/purchases with sight repurchase agreement2/2007.2.ª1
- Simple sale/purchase in cash2/2007.2.ª1
- Simultaneous operations2/2007.2.ª1
- Forward simple sale/purchase2/2007.2.ª1
- Operations between account holders2/2007.2.ª3
- Operations between account holders and third parties2/2007.2.ª4
- Trading date and value date2/2007.2.ª2
- Operations
- Segregation and reconstruction operations2/2007.3.ª
- Features of the segregated principal and the segregated coupons2/2007.3.ª3
- Institutions authorised to carry out operations2/2007.3.ª1
- Segregation and reconstitution orders2/2007.3.ª2
- Features of the segregated principal and the segregated coupons2/2007.3.ª3
- Transparency and advertising in operations with third parties2/2007.4.ª
- Advertising price quotations2/2007.4.ª5
- Cash liquidations2/2007.4.ª4
- Contract contents2/2007.4.ª1
- Handover of a copy of the contract2/2007.4.ª3
- Institution acting as commissioner2/2007.4.ª2
- Advertising price quotations2/2007.4.ª5
- Holders of Book-entry Account2/2007.1.ª
- Publication of exchange ratesCircular Circular 8/1990.1.ªbis
- Publication of interest rates, fees and commissionsCircular Circular 8/1990.1.ª,5.ª,6.ª
- Purchase of foreign bank notes and management of transfers abroad
- Also see
