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Analysis Index

Capital
- Also see
Capital Composition
- Capital composition
  - Book balance of the general-purpose hedge covering customer insolvency risk3/2008.8ª.1 f)
  - Contributions to credit co-operative share capital3/2008.8ª.1a)
  - Charity and social work funds of Savings Banks, those of their Confederation and those for education and promotion of Credit Co-operatives of a permanent nature3/2008.8ª.1g).DT4ª
  - Effective and express reserves, including the Share Fund and the proportionate Reserve Fund of the savings banks and their Confederation.3/2008.8ª.1b)
  - Excess securitisation exposures and excess produced by the sum of value corrections through asset impairment and through provisions for risks associated with risks related to the exposures calculated under the IRB approach and expected losses3/2008.8ª.1e)
  - Non-voting shares and redeemable shares with a duration of not less than five years3/2008.8ª.1 h)
  - Percentages of the gross amounts of the gains accounted for as valuation adjustments of financial assets held for sale within equity3/2008.8ª.1d)
  - Preference Shares3/2008.8ª.1 i).4
  - Reserves for asset adjustment, updating or revaluation and for revaluation resulting from successive acquisitions3/2008.8ª.1 c)
  - Share capital of public limited companies, foundation funds and non-voting equity units in savings banks, Spanish Confederation of Savings Banks social fund and association non-voting equity units, and endowment funds for foreign credit institution credit entities.3/2008.8ª.1.a)
  - Subordinated debt received by the credit institutionCBE Nª8ª.1j)
- Computability of certain elements in the paid up part, net of issue costsCBE Nª8ª.2
- Incorporation of certain elements from the consolidated balance sheet into capital of a consolidable group or subgroup3/2008.8ª.5
  - Capital and reserves of the parent institution, charity and social work funds, funds from the Spanish Confederation of Savings Banks and for education and promotion of credit co-operatives of a permanent nature.3/2008.8ª.5 a)
  - Elements resulting from the consolidation of the corresponding accounting statements3/2008.8ª.5 b)
  - Holdings representing minority interests of the consolidated companies3/2008.8ª.5 c)
  - Non-voting, redeeemable or preference shares, preference holdings, similar securities issued by foreign companies and subordinated debt3/2008.8ª.5 e)
  - Non-voting, redeemable or preference shares, or similar securities to preference issues made by foreign companies, and subordinated debt3/2008.8ª.5 f)
  - Reserves in consolidated companies3/2008.8ª.5 d)
- Issue brochures for non-voting shares, preference shares, similar securities of foreign insitutions and for subordinated debt3/2008.8ª.6
- Reserves, Funds and Provisions: requirements3/2008.8ª.3
- Also see
Capital increases of Banking InstitutionsCircular Circular 97/1974
Capital: Additional Requirements of Securitisations of Renewable Exposures with Early Redemption Clauses
- Calculation of additional capital requirements
  - Amount of risk weighted exposures of the investing portion3/2008.64ª 2
  - Control of the controlled redemption clause3/2008.64ª.3
  - General rulesCBE 64ª.1
- General provisions
  - Deduction of the overcapitalised margin3/2008.63ª.5
  - Excluded securitisations3/2008.63ª.2.
  - Limitation of the total amount of the sum lf the risk-weighted exposures3/2008.63ª.4
  - Provision of additional capital3/2008.63ª.1
  - Securitised exposures including renewable and non-renewable exposures3/2008.63ª.3
Capital: Branches of credit entities authorised in European Union countriesCircular Circular 5/1993.1.ª,DA
Capital: Branches of credit entities with registered headquarters in third countriesCircular Circular 5/1993.1.ª,4.ª,DT6.ª
Capital: Deductions
- 50% deduction in certain core and tier II capital elements3/2008.9ª.5
- Book valuation of the deductions3/2008.9ª.2
- Calculation of capital of institutions subject to consolidated or additional supervision through belonging to a financial conglomerate3/2008.9ª.4
- Exceptions to the deduction in temporary holdings in the framework of a financial assistance operation aimed at restructuring the institution3/2008.9ª.3
- General rules3/2008.9ª.1
- Majority holdings of a non-financial nature
  - See
    - "Majority Holdings in Entities of a Non-financial Nature"
- Also see
Capital: Deficit
- Also see
  - "Breach of Solvency Regulations"
Capital: General requirements and other obligations pertaining to the "Institutions"
- Capital requirements of consoldable groups of crdit entities belonging to consolidable financial entities subject to different regulations
  - Consideration of consolidable financial institutions subject to different regulations3/2008.6ª.1
  - Minimum requirements when there are Spanish investment or venture capital companies3/2008.6ª.3.4
  - Minimum requirements3/2008.6ª.2
- General minimum capital requirements and other general obligations pertaining to the "Insitutions"
  - Compliance on a consolidated basis3/2008.4ª.
  - Corporate governance, self-assessment of capital and interest rate risk measurement3/2008.4ª.3, 105ª-108ª
  - General capital requirement
    - Counterparty risk and position and liquidation risk3/2008.4.1 b), CAP V y VII
    - Credit and dilution risk3/2008.4.1 a), CAP IV, DT 8ª
    - Currency risk and position in gold3/2008.4.1c),CAP VI
    - Operational risk3/2008.4.1 d), CAP VIII, DT 8ª
  - Limits on large risks3/2008.4ª.2, 101ª a 104ª
  - Market information3/2008.4ª.4,109ª a 117ª
  - Measures to return to compliance with the regulations governing solvency or organisational structure and internal controlCBE Nª4ª.5, 118ª,119ª
- Individual or subconsolidated requirements and other demandable obligations
  - Compliance of the controlling institutionCBE Nº 5ª.5
  - Exemption of the parent institution3/2008.5ª.6
  - Exemption of the Spanish subsidiary3/2008.5ª.2
  - Individual or subconsolidated compliance3/2008.5ª.1 a 4
Capital: Limits in the calculation
- Ancillary Capital3/2008.11.1 e)
- Core Capital
  - Of a consolidable group or subgroup of credit institutions3/2008.11.1 b)
  - Of a credit institution3/2008.11.1.a)
- Non-eligibility as tier II capital, except by authorisation of the BE3/2008.11ª.2.3
- Non-voting shares issued by Spanish companies as core capital3/2008.11ª.5
- Non-voting shares, similar securities issued by foreign companies and preference holdings as core capital3/2008.11ª.4
- Tier II Capital
  - Of a consolidable group or subgroup of credit institutions3/2008.11.1 d)
  - Of a credit institution3/2008.11 1. c)
- Also see
Capital: Mutual guarantee companies
- Capital investment10/1998.8.ª
- Confidential financial statements10/1998,DA2.ª
- Credit risk10/1998.1.ª,3.ª,9.ª
  - Calculation10/1998.3.ª1.2
  - Level10/1998.3.ª1
  - Weighting10/1998.3.ª3
- Currency risk10/1998.1.ª,4.ª,9.ª
- Eligible capital10/1998.2.ª,9.ª
  - Composition10/1998.2.ª1.2
  - Deductions10/1998.2.ª,3.ª
- Limit on tangible fixed assets10/1998.1.ª2,7.ª1.2.3.5,9.ª
- Limits on large risks10/1998.1.ª2,6.ª,9.ª
  - Large risks10/1998.6.ª1
  - Risk concentration10/1998.1.ª2,6.ª
- Limits on risks through positions in foreign currencies10/1998.1.ª2,5.ª
- Limits on shares and investments10/1998.1.ª2,7.ª4.5,9.ª
- Minimum capital requirements10/1998.1.ª,9.ª
- Presentation of statements10/1998.9.ª
Claims Service
- Claims procedure8/1990.15.ª a 27.ª
  - Acceptance or dismissal of the parties8/1990.24.ª
  - Accumulation of proceedings8/1990.18.ª
  - Allegations by the institution8/1990.19.ª
  - Breach of good banking practices8/1990.21.ª
  - Breach of rules of discipline8/1990.21.ª,24.ª
  - Claim file8/1990.23.ª
  - Claims rejected8/1990.26.ª
  - File of institutions and claimants8/1990.25.ª
  - Finding of the proceeding8/1990.21.ª
  - Home of the procedure8/1990.15.ª
  - Notification to the parties8/1990.22.ª
  - Opening of proceedings8/1990.17.ª
  - Presentation of claims8/1990.16.ª
  - Rectification by the credit institution8/1990.23.ª
  - Ruling on the proceeding8/1990.20.ª
  - Suppletory law8/1990.27.ª
- Information from other Offices on on-going proceedings8/1990.12.ª
- Ombudsman8/1990.14.ª
- Organic dependency8/1990.11.ª
- Personal data file managed by the Bank of Spain in accordance with its public functions4/1994.1.ª,An.I
- Processing of claims8/1990.14.ª
- Prohibitions on reporting8/1990.11.ª
- Requests for information from institutions under its supervision8/1990.13.ª
Clearing and Non-clearing Positions in Foreign Currencies and Gold
- Also see
  - "Currency Risk"
Confidential financial statements: Scope and drafting
- Drafting criteria4/2004.64.ª a 66.ª, An.VIII
  - Off-balance sheet items4/2004.65.ª
    - Commitments and risks thorugh pensions and other similar obligations4/2004.65.ª5
    - Contents4/2004.65.ª1
    - Contingent commitments4/2004.65.ª3
    - Contingent exposures4/2004.65.ª2
    - Financial derivatives4/2004.65.ª4
    - Off-balance sheet items denominated in foreign currency4/2004.65.ª8
    - Operations on third party accounts and other off-balance sheet items4/2004.65.ª6
    - Other off-balance sheet items4/2004.65.ª7
  - Recognition, measurement and presentation criteria
    - Application of value corrections for asset impairments and for provisions4/2004.64.ª5
    - Classification of the institution's entire activity4/2004.64.ª2
    - Contenits of the ''loans and advances to credit institutions'' and ''deposits from credit institutions'' item4/2004.64.ª11
    - Contents of the ''Banco de España'' asset item4/2004.64.ª9
    - Contents of the ''due to customers'' item4/2004.64.ª7
    - Contents of the ''other financial liabilities'' item4/2004.64.ª8
    - Contents of the ''total lending'' item4/2004.64.ª10
    - Criteria for presentation of ''debt securities'' on confidential balance sheets4/2004.64.ª5
    - Criteria for presenting asset item book values on confidential balance sheets4/2004.64.ª6
    - Criteria for presenting liability item book values on confidential balance sheets4/2004.64.ª6
    - Documents prepared for compensation4/2004.64.ª12
    - Drafting of confidential, individual and consolidated financial statements4/2004.64.ª1
    - Financial instruments register4/2004.64.ª3
    - Mediation loans4/2004.64.ª13
    - Presentation of tangible assets4/2004.64.ª4
  - Sectorization of personal balances by account holder4/2004.66.ª
    - Account holder concept4/2004.66.ª2
    - Attributes of personal balances (debtor or creditor) and of their account holders4/2004.66.ª1,AnIV
    - Contents of the credit institutions sector4/2004.66.ª4
    - Contents of the general government sector4/2004.66.ª5
    - Criteria applicable for the classification of balances corresponding to other non-resident sectors in Spain4/2004.66.ª8
    - List for informative purposes on the Banco de España website of Spanish entities and bodies included in the general government sector and non-financial public corporations4/2004.66.ª9
    - Money market operations through counterparty institutions4/2004.66.ª6
    - Other resident sectors in Spain4/2004.66.ª7,AnVIII
    - Residence attributes4/2004.66.ª3
- Scope4/2004.63.ª
- Also see
  - "Accountancy in Credit Institutions"
Confidential financial statements: Submission to the Banco de España
- Confidential individual statements from deposit institutions4/2004.67.ª,AnIV,V,IX
- Confidential individual statements from specialised credit institutions4/2004.68.ª,AnIV
- Confidential statements concerning the statistical requirements of the Economic and Monetary Union4/2004.71.ª,AnVII,VIII
- Confidential statements from consolidable groups of credit institutions4/2004.69.ª,AnV,IX
- Confidential statements of sector reports from credit institution groups4/2004.70.ª,AnVI
- Also see
  - "Accountancy in Credit Institutions"
Confidential InformationCircular Circular 3/2008.109ª.3.4
- Also see
  - "Reports to the Market"
Consolidable Credit Entity Group or Subgroup
- Consideration of consolidable credit institution group3/2008.2ª.2.3 5.7.DT2ª
- Consideration of consolidable credit institution subgroup3/2008.2ª.8
- Consolidable financial institutions3/2008.2ª.1
- Consolidation of accounting statements3/2008.2ª.9
- Control list3/2008.2ª.4
- Subsidiaries of an institution whose registered headquarters are in the EU holding investments in foreign institutions3/2008.2ª.6.7
- Also see
  - "Institutions subject to Capital Requirements"
Consolidable Credit Entity SubgroupCircular Circular CBE Nª2ª.8
- Also see
  - "Consolidable Credit Entity Group or Subgroup"
Consolidation
- Also see
  - "Business mergers and consolidation"
Consultations, indications and correlationsCircular Circular 4/2004.DA2.ª
- Also see
Consumer finance
- Asset impairment4/2004.29.ª,30.ª
  - Financial asset impairment4/2004.29.ª
    - Debt instruments4/2004.29.ª B)
    - Equity instruments4/2004.29.ª C)
    - General criteria4/2004.29.ª A)
    - Methods for estimating impairment losses4/2004.29.ª D),AnIX
  - Impairment of other assets4/2004.30.ª
    - Cash generating units4/2004.30.ª F)
    - Common assets4/2004.30.ª D)
    - Goodwill4/2004.30.ª E)
    - Identification of impaired assets4/2004.30.ª A)
    - Impairment amount4/2004.30.ª B)
    - Impairment reversal4/2004.30.ª C)
- Financial instruments4/2004.20.ª a 25.ª
  - Definition of financial instruments4/2004.20.ª
    - Combined financial instruments4/2004.20.ª6
    - Contracts and operations not subject to recognition and measurement criteria4/2004.20.ª8
    - Contracts on non-financial assets that are settled by differences or by exchanges with other financial instruments4/2004.20.ª9
    - Derivative4/2004.20.ª3
    - Equity or capital instrument4/2004.20.ª2
    - Financial asset4/2004.20.ª4
    - Financial liabilities4/2004.20.ª5
    - Legal businesses, contracts and operations not treated, for accounting purposes, as financial instruments4/2004.20.ª7
    - Simple financial instrument4/2004.20.ª1
  - De-recognition of financial assets4/2004.23.ª
    - Accounting treatment4/2004.23.ª B)
    - Criteria for de-recognition4/2004.23.ª A)
  - De-recognition of financial liabilities4/2004.24.ª
    - Causes for de-recognition4/2004.24.ª 1
    - Debt instrument swap4/2004.24.ª 2
    - Difference between the book value of the financial assets and the consideration delivered4/2004.24.ª 4
    - Discharge of financial liabilities4/2004.24.ª 6
    - Partial acquisitions of financial liabilities4/2004.24.ª 5
    - Substantial modifications to financial assets4/2004.24.ª 3
  - Financial collateral4/2004.25.ª
    - Classification of financial assets4/2004.22.ª B)
    - Classification of financial liabilities4/2004.22.ª C)
    - Initial measurement of financial instruments4/2004.22.ª D)
    - Reclassifications of financial instruments between portfolios4/2004.22.ª H)
    - Recognition4/2004.22.ª A)
    - Recognition and measurement4/2004.25.ª B),AnIX
    - Recognition, classification and measurement of financial instruments4/2004.22.ª
    - Register of profits4/2004.22.ª G)
    - Scope4/2004.25.ª A)
    - Subsequent measurement of financial assets4/2004.22.ª E)
    - Subsequent measurement of financial liabilities4/2004.22.ª F)
  - Issue of financial instruments4/2004.21.ª
    - Compound financial instruments4/2004.21.ª C)
    - Contributions to credit co-operative capital4/2004.21.ª E)
    - Financial liabilities4/2004.21.ª B)
    - Hybrid financial instruments4/2004.21.ª D)
    - Own equity instruments4/2004.21.ª A)
- General criteria4/2004.10.ª a 19.ª
  - Balance compensation4/2004.16.ª
    - Assets not de-recognised4/2004.16.ª5
    - Breakdown of the items compensated on the accounts records4/2004.16.ª7
    - Compensation between the institution, creditor and debtor4/2004.16.ª6
    - Contractual compensation agreements4/2004.16.ª2
    - Mandatory compensation4/2004.16.ª4
    - Non-compensation4/2004.16.ª3
    - Requirements for compensation4/2004.16.ª1
  - Errors and changes in accounting estimates4/2004.19.ª
    - Changes in accounting estimates4/2004.19.ª B)
    - Errors4/2004.19.ª A)
  - Events subsequent to the balance sheet close-out4/2004.15.ª
    - Concept4/2004.15.ª1
    - Financial statement close-out date4/2004.15.ª2
    - Types of subsequent events4/2004.15.ª3
  - Fair value4/2004.14.ª
    - General Aspects4/2004.14.ª A)
    - Specific aspects concerning fair value in non-current, tangible and intangible assets held for sale4/2004.14.ª C)
    - Specific aspects concerning financial instruments4/2004.14.ª B)
    - Specific aspects concerning the use of fair value in business mergers4/2004.14.ª D)
  - Fundamental hypotheses for drawing up financial reports4/2004.10.ª
    - Accrual or accumulation4/2004.10.ª B)
    - Going concern4/2004.10.ª A)
  - General recognition criteria4/2004.11.ª
    - Correlation of revenues and expenses4/2004.11.ª C)
    - Non-compensation4/2004.11.ª B)
    - Register4/2004.11.ª A)
  - General valuation criteria4/2004.12.ª
    - Amortised cost4/2004.12.ª4
    - Asset book value4/2004.12.ª10
    - Asset residual value4/2004.12.ª11
    - Concept4/2004.12.ª1
    - Cost4/2004.12.ª3
    - Fair value4/2004.12.ª7
    - Liquidation value4/2004.12.ª6
    - Necessary costs to sell4/2004.12.ª9
    - Realisable value4/2004.12.ª5
    - Valuation of the various components4/2004.12.ª2
    - Value in use4/2004.12.ª8
  - Issues concerning valuation4/2004.13.ª
    - Active market4/2004.13.ª10
    - Contract expression4/2004.13.ª6
    - Economic life of an asset4/2004.13.ª2
    - Economic unit4/2004.13.ª5
    - Effective interest rate4/2004.13.ª12
    - Institution4/2004.13.ª4
    - Intrinsic value of a standard sale and purchase option4/2004.13.ª11
    - Monetary items4/2004.13.ª8
    - Non-monetary items4/2004.13.ª9
    - Securities4/2004.13.ª7
    - Transaction costs attributable to a financial asset or liability4/2004.13.ª13
    - Useful life of an asset4/2004.13.ª3
  - Operations in foreign currencies4/2004.18.ª
    - Concept of foreign currency4/2004.18.ª1
    - Concept of functional currency4/2004.18.ª3
    - Conversion of balances in foreign currency to the institution's functional currency4/2004.18.ª4.9
    - Conversion of balances in functional currency to presentation currency4/2004.18.ª5
    - Conversion of gold into dollars4/2004.18.ª10
    - Denomination of the different balance sheet items and their income statement counterparties4/2004.18.ª2
    - Discrepancy between the functional currency and the presentation currency4/2004.18.ª12
    - Estimation of the impairment of non-monetary assets denominated in foreign currencies4/2004.18.ª15
    - Exchange rate differences deriving from the conversion of functional currency items into presentation currency4/2004.18.ª13
    - Integration of the individual financial statements of branch offices located in countries outside that of their registered address4/2004.18.ª14
    - The euro as a functional currency4/2004.18.ª6
    - Use of euro quotation prices in the conversion of balances into foreign currencies4/2004.18.ª7
    - Use of the sight exchange rate on the recognition date4/2004.18.ª8
  - Revenue recognition4/2004.17.ª
    - General valuation of revenues4/2004.17.ª1
    - Non-recognition of revenues on the income statement through the exchange of goods and services of a similar nature and value4/2004.17.ª6
    - Recognition of interest, dividends and gifts on the income statement4/2004.17.ª5
    - Recognition of revenues on the income statement and on the statement of changes in equity4/2004.17.ª2.3.4.7
- Hedge accounting4/2004.31.ª, 32.ª
  - Hedge accounting4/2004.31.ª
    - Book items hedged4/2004.31.ª C)
    - Definition4/2004.31.ª A)
    - Entering net investment hedge abroad into the accounts4/2004.31.ª H)
    - Entering the cash flow hedge into the books4/2004.31.ª G)
    - Entering the the fair value hedges into the accounts4/2004.31.ª F)
    - Hedge instruments4/2004.31.ª B)
    - Other issues4/2004.31.ª I)
    - Requirements for applying hedge accounting4/2004.31.ª D)
    - Types of hedge4/2004.31.ª E)
  - Hedging interest rate risk from a financial instrument portfolio4/2004.32.ª
    - Cash flow hedges for the interest rate risks of a financial instrument portfolio4/2004.32.ª D)
    - Definition4/2004.32.ª A)
    - Hedge of the fair value of the interest rate risk from a financial instrument portfolio4/2004.32.ª C)
    - Types of hedge4/2004.32.ª B)
- Non-financial assets4/2004.26.ª a 28.ª
  - Intangible assets4/2004.28.ª
    - Definition4/2004.28.ª A)
    - Goodwill4/2004.28.ª E)
    - Recognition criterion4/2004.28.ª B)
    - Software developed by the entity itself4/2004.28.ª D)
    - Valuation4/2004.28.ª C)
  - Stocks4/2004.27.ª
    - Definition4/2004.27.ª A)
    - De-recognition4/2004.27.ª C)
    - Valuation4/2004.27.ª B)
  - Tangible assets4/2004.26.ª
    - Classification4/2004.26.ª A)
    - De-recognition4/2004.26.ª C)
    - Valuation4/2004.26.ª B)
- Other recognition and measurement criteria4/2004.33.ª a 42.ª
  - Asset swaps4/2004.39.ª
    - Non-recognition of earnings on the income statement in asset swap operations4/2004.39.ª6
    - Recognition of the asset at fair value4/2004.39.ª2.5
    - Scope of application4/2004.39.ª1
    - Swaps that are not of a commerical nature4/2004.39.ª3.4
  - Equity intrument based remuneration of personnel4/2004.36.º
    - Conditions in agreements on equity instrument based remuneration of personnel4/2004.36.ªD)
    - Debts held with employees based on the value of the institution's equity instruments4/2004.36.ª B)
    - Remuneration of employees with equity instruments4/2004.36.ª A)
    - Transactions with employees renumerated in cash or using equity instruments4/2004.36.ª C)
  - Fees and commissions4/2004.38.ª
    - Accrued fees and commissions from typical products and services in the activity of credit institutions4/2004.38.ª3
    - Classification of fees and commission expenses or charges for financial services4/2004.38.ª 1 2
  - Funds and social work area4/2004.41.ª
    - Credit co-operatives4/2004.41.ª B)
    - Savings banks4/2004.41.ª A)
  - Insurance contracts4/2004.40.ª
    - Changes in accounting policy4/2004.40.ª D)
    - Disassociation of the margin deposit component in an insurance contract4/2004.40.ª F)
    - Implicit derivatives4/2004.40.ª E)
    - Insurance contract liabilities4/2004.40.ª B)
    - Re-insurance contract assets4/2004.40.ª C)
    - Scope of application4/2004.40.ª A)
    - Tacit adjustments to certain assets and liabilities4/2004.40.ª G)
  - Leases4/2004.33.ª
    - Classification4/2004.33.ª A)
    - Financial leases4/2004.33.ª B)
    - Operating leases4/2004.33.ª C)
    - Sales operations with subsequent leases4/2004.33.ª D)
  - Non-current assets held for sale and discontinued operations4/2004.34.ª
    - Allocated assets4/2004.34.ª C)
    - Discontinued operations4/2004.34.ª B)
    - Non-current assets held for sale and provision groups4/2004.34.ª A)
    - Sale of non-current assets held for sale with purchaser financed by the institution or the group4/2004.34.ª D)
  - Other provisions and contingencies4/2004.37.ª
    - Definitions4/2004.37.ª A)
    - Individual cases4/2004.37.ª E)
    - Recognition4/2004.37.ª B)
    - Reversal of the provision4/2004.37.ª D)
    - Valuation4/2004.37.ª C)
  - Personnel costs4/2004.35.ª
    - Other long-term remuneration in favour of employees4/2004.35.ª C)
    - Post-employment remuneration4/2004.35.ª B)
    - Severance payments4/2004.35.ª D)
    - Short-term remuneration for employees4/2004.35.ª A)
  - Tax on profits4/2004.42.ª
    - Accounting of deferred tax liabilities4/2004.42.ª6
    - Consideration of an expense item4/2004.42.ª1
    - Deduction and discount finance and negative tax base finance4/2004.42.ª4
    - Existence of a difference between the book value and the tax base of an equity element4/2004.42.ª3
    - Quantification of deferred tax assets and liabilities4/2004.42.ª7
    - Recognition of a deferred tax asset4/2004.42.ª5
    - Recognition of the expense on the income statement4/2004.42.ª2
- Also see
  - "Accountancy in Credit Institutions"
Corporations and Services Valuation
- Services Valuation3/1998.2.ª, An.III a XI
  - Information dissemination3/1998.4.ª,Estado X
  - Information for conserving approved status3/1998.2.ª1
  - Information on technical parameters3/1998,Estado X
  - Information on valuations of singular properties3/1998,Estado XI
  - Preparation of technical applications for informing the Banco de España3/1998.DA
  - Presentation of information to the Banco de España3/1998.3.ª
  - Statistical information3/1998.2.ª2,Estados III a VIII
- Valuation companies3/1998.1.ª, An.I a XI
  - Accounting and statistical information3/1998.1.ª2,Estados I a VIII
  - Drawing up technical applications for informing the Banco de España3/1998.DA
  - Information dissemination3/1998.4.ª,Estado X
  - Information for conserving approved status3/1998.1.ª1
  - Information on capital structure3/1998.1.ª3,Estado IX
  - Information on civil liability insurance policy3/1998.1.ª4
  - Information on technical parameters3/1998,Estado X
  - Information on valuations of singular properties3/1998,Estado XI
  - Presentation of information to the Banco de España3/1998.3.ª
Counterparty Risk
- Calculation of the exposure value
  - Applicable approaches and combination of approaches3/2008.71ª
  - Classes of methods applicable3/2008.71ª.1
  - Exposure value to a particular counterparty3/2008.71ª.5
  - Operations with repurchase agreements, securities or commodities lending and margin lending transactions3/2008.71ª.3
  - Permanant combination of approaches at consolidated level3/2008.71ª.4
  - Special rules of application3/2008.71ª.2
- Effects of the contractual clearing agreements on counterparty risk
  - Admissible contractual clearing agreements3/2008.76ª
  - Requirements laid down by the BE for admission of contractual clearing as a risk mitigation technique3/2008.77ª
- General aspects
  - Definitions
    - Exposure measurments and adjustments
    - General terms
    - Risks related to Counterparty Risk
    - Set of clearing operations, clearing positions and related terms
    - Spreads
    - Types of operations
  - Scope
    - Derivative instruments, operations with re-purchase agreements, securities or commodies lending, long settlement transactions and marging lending transactions3/2008.69ª.1
    - Value of exposure through counterparty risk equal to zero3/2008.69ª.2
  - Types of derivatives determined by the BE
    - Contracts of a similar nature on interest rates, exchange rates and contracts on gold3/2008.70ª.3
    - Contracts on exchange rates and contracts on gold3/2008.70ª.2
    - Contracts on interest rates3/2008.70ª.1
    - Trading portfolio credit derivatives3/2008.70ª.4
- Also see
Credit cardsCircular Circular 8/1990.6.ª1b),6.ªbis,An.IV,VI
Credit institution agents
- Information dissemination6/2002.5.ª
- Information file6/2002.4.ª
- Statement of agents6/2002.1.ª,An.I
- Statement of agreements with foreign institutions for customary rendering of financial or agency services, chargeable to them or on their behalf6/2002.2.ª,An.II
- Support medium of the statements6/2002.3.ª,An.I y An.II
Credit institution capital structureCircular Circular 1/2009.1ª, 2ª, 6ª y DT 1ª
Credit institution transition accounting system
- Application of this Circular for the first time to annual financial statements4/2004.DT1.ª
  - Accounting hedge4/2004.DT1.ª G)
  - Accumulated exchange differences4/2004.DT1.ª C)
  - Business mergers prior to 1 January 20044/2004.DT1.ª K)
  - Estimates4/2004.DT1.ª H)
  - Financial instruments4/2004.DT1.ª F)
  - Funds for general risks4/2004.DT1.ª M)
  - General rules4/2004.DT1.ª A)
  - Information to be revealed4/2004.DT1.ª N)
  - Insurance contracts4/2004.DT1.ª E)
  - Jointly controlled entities4/2004.DT1.ª L)
  - Non-current assets held for sale4/2004.DT1.ª I)
  - Personnel costs4/2004.DT1.ª J)
  - Re-valuations4/2004.DT1.ª B)
  - Staff remuneration based on capital instruments4/2004.DT1.ª D)
- Application of this Circular for the first time to other public statements4/2004.DT2.ª
- Submission of statements to the Banco de España during 20054/2004.DT3.ª
Credit Quality Level and External Credit Ratings
- Also see
Credit Risk
- Exposure: Definition
  - Concept of exposureCBE Nª13ª.1
  - Guaranteed exposure3/2008.13ª.2
  - Items not subject to weighting3/2008.13ª.3
  - Real estate, goods or rights applicable to Savings Banks' and Credit Co-operatives' charity and social work area3/2008.13ª.4
- Solvency coefficient and applicable calculation methodsCBE Nª12ª
- Also see
Credit Risk Mitigation: General Provisions
- Definitions
  - Creditor credit institution3/2008.36ª.1
  - Guaranteed lending operation.3/2008.36ª.2
  - Operation bound to the capital market3/2008.36ª.3
- Scope3/2008.37ª
- Also see
  - "Maturity lag in Credit Risk"
Currency exchange bureaux
- Buying-selling operations of foreign bank notes or traveller cheques and/or transfers abroad6/2001.5.ª a 12.ª,An.II a VI
  - Agents6/2001.12.ªAn.IV
  - Civil liability insurance policy6/2001.10.ª
  - Consignment of banknotes6/2001.11.ª
  - Drafting of technical applications for reporting6/2001.DA 3ª
  - Licence applications6/2001.5.ª,An.II y An.IV
  - Minimum capitalisation levels. Activities and premises6/2001.6.ª
  - Operations Register6/2001.8.ª
  - Reporting to the Banco de España6/2001.7.ª,An.III,An.IV y An.V
  - Transparency and customer protection6/2001.9.ª,An.VI
- Purchase operations of foreign bank notes or traveller cheques with payment in euro6/2001.1.ª a 4.ª,An.I a III
  - Drafting of technical applications for reporting6/2001.DA 3ª
  - Licence applications6/2001.1.ª,An.I y An.II
  - Operations Register6/2001.3.ª,An.III
  - Reporting to the Banco de España6/2001.2.ª,An.III
  - Transparency and customer protection6/2001.4.ª
Currency Risk
- Applicable approaches
  - Internal Models Approach: BE authorisation3/2008.78ª, 90ª a 94ª
  - Standardised approach3/2008.78ª a 81ª
- Calculation of capital requirements
  - Additional capital requirement3/2008.81ª.2
  - General rules3/2008.81ª.1
- Net position in each of the currencies and in gold
  - Breakdown of net positions held in a compound currency3/2008.79ª.6
  - Concept of net long or short position in a currency or in gold3/2008.79ª.4
  - Conversion of net positions in different currencies and in gold into euro3/2008.79ª.7
  - Determination of the currency3/2008.79ª.3
  - Determination of the net position in a currency or in gold that can be mutually compensated3/2008.79ª.5
  - Determination of the net position in a currency or in gold: Addition of elements3/2008.79ª.1
  - Elements excluded from being added, after prior authorisation from the BE3/2008.79ª.2
  - Shares or investments in CIIs3/2008.79ª.8
  - Use of current values for calculating net positions in each currency3/2008.79ª.9
- Positions that may or may not be compensated in foreign currencies and in gold
  - Concept of compensable positions3/2008.80ª.1
  - Concept of non-compensable positions3/2008.80ª.2