Credit institutions and specialised lending institutions. Individual supervisory returns. Monthly data

This statistical dataset of the Banco de España provides detailed monthly information on the balance sheet of credit institutions and specialised lending institutions (establecimientos financieros de crédito, EFC) in Spain, based on the individual confidential returns submitted to the Banco de España for supervisory purposes, in accordance with Accounting Circular CBE 4/2017 (credit institutions) and Circular 4/2019 (EFC), both adapted to the FINREP (FINancial REPorting) formats established by European Union regulations.

The institutional scope covers deposit-taking institutions (banks, savings banks and credit cooperatives), the Instituto de Crédito Oficial (ICO), systemically important investment firms (ESIS) - included from September 2022 onwards - and specialised lending institutions (EFC). In line with the residency (host) approach, the reporting population covers all institutions resident in Spain regardless of the nationality of their parent: Spanish branches of foreign credit institutions are included in this dataset, whereas foreign branches of Spanish credit institutions fall outside its scope and are reported in the statistics of their country of residence. Data are disseminated both for the aggregate of credit institutions and specialised lending institutions and separately for deposit-taking institutions and specialised lending institutions, and refer to the activity in Spain of these entities.

The series provide a broad breakdown of assets and liabilities, including loans, deposits, securities, derivatives, equity, provisions and other relevant items, as well as asset quality indicators (non-performing assets and impairment loss allowances). Information is presented with breakdowns by institutional sector (general government, other resident sectors and rest of the world), financial instrument type, currency and nature of risk.

Since specialised lending institutions operate under a simplified reporting regime and submit the returns used in this dataset on a quarterly basis, the monthly publication of the aggregate of credit institutions and specialised lending institutions incorporates an estimate of the monthly data for these entities, derived from the accounting returns used for euro area statistics. The earliest series in this dataset date back to January 1962.

License: Terms of Use of Banco de España Statistics

Categories: Financial institutions