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

This statistical dataset complements the monthly balance sheet information with additional breakdowns and extends the scope of the statistics to the profit and loss account and to the institutional and territorial structure of credit institutions and specialised lending institutions (EFC) in Spain. It is compiled by the Banco de España from the individual confidential returns submitted for supervisory purposes, in accordance with Accounting Circular CBE 4/2017 (credit institutions) and Circular 4/2019 (EFC), 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 refer to the activity in Spain.

Regarding the balance sheet, the dataset incorporates breakdowns of credit by economic purpose (consumption, housing, financing of productive activities - manufacturing, construction and services -) and territorial distributions by provinces and autonomous communities, information that is not available on a monthly basis. Asset quality indicators, such as non-performing loans and impairment loss allowances, are also included.

Beyond balance sheet aggregates, the dataset provides structural statistics on the number of institutions and branches, both in Spain and abroad, as well as profit and loss account information, including margins, financial income and expenses, average return on lending operations, average cost of borrowing operations, profits, taxes and profitability and efficiency ratios.

License: Terms of Use of Banco de España Statistics

Categories: Financial institutions