Banco de Espana (circulars)

Circular 1/2025, of December 19, of the Bank of Spain, amending Circular 4/2017, of November 27, to credit institutions, on public and confidential financial reporting rules and financial statement models, and Circular 1/2013, of May 24, on the Risk Information Center

Circular 1/2024, of January 26, from the Bank of Spain, addressed to banks, credit cooperatives, and other supervised entities, relating to information on capital structure and amending Circular 1/2009, of December 18, addressed to credit institutions and other supervised entities, in relation to information on the capital structure and participating shares of credit institutions, and on their offices

Circular 3/2023, of October 31, of the Bank of Spain, amending Circular 2/2016, of February 2, to credit institutions, on supervision and solvency, which completes the adaptation of the Spanish legal system to Directive 2013/36/EU and Regulation (EU) No 575/2013, and Circular 1/2022, of January 24, to financial credit establishments, on liquidity, prudential rules and reporting obligations.

Circular 2/2023, of March 17, from the Bank of Spain, amending Circular 1/2013, of May 24, on the Risk Information Center

Circular 1/2023, of February 24, from the Bank of Spain, addressed to credit institutions, branches in Spain of credit institutions authorized in another member state of the European Union, and financial credit establishments, on the information to be submitted to the Bank of Spain regarding covered bonds and other loan mobilization instruments, and amending Circular 4/2017, of November 27, addressed to credit institutions, on public and confidential financial reporting rules and financial statement models, and Circular 4/2019, of November 26, addressed to financial credit establishments, on public and confidential reporting rules and financial statement models.

Circular 3/2022, of March 30, from the Bank of Spain, amending Circular 2/2016, of February 2, addressed to credit institutions, on supervision and solvency, completing the adaptation of the Spanish legal system to Directive 2013/36/EU and Regulation (EU) No 575/2013; Circular 2/2014, of January 31, addressed to credit institutions, on the exercise of various regulatory options contained in Regulation (EU) No 575/2013 of the European Parliament and of the Council of June 26, 2013, on prudential requirements for credit institutions and investment firms, and amending Regulation (EU) No 648/2012; and Circular 5/2012, of June 27, addressed to credit institutions and payment service providers, on transparency of banking services and responsibility in the granting of loans. (Official State Gazette of April 6, 2022)

Circular 2/2022, of 15 March, of the Bank of Spain, on rules for submitting payment statistics to the Bank of Spain by payment service providers and payment system operators

Circular 1/2022, of January 24, of the Bank of Spain, addressed to financial credit institutions, on liquidity, prudential rules and reporting obligations, and amending Circular 1/2009, of December 18, addressed to credit institutions and other supervised entities, in relation to information on the capital structure and participation shares of credit institutions, and on their offices, as well as on the senior managers of supervised entities, and Circular 3/2019, of October 22, exercising the power conferred by Regulation (EU) 575/2013 to define the materiality threshold for past-due credit obligations

Circular 6/2021, of December 22, from the Bank of Spain, amending Circular 4/2017, of November 27, to credit institutions, on public and confidential financial reporting standards and financial statement templates, and Circular 4/2019, of November 26, to financial credit institutions, on public and confidential financial reporting standards and financial statement templates.

Circular 5/2021, of December 22, of the Bank of Spain, amending Circular 2/2016, of February 2, addressed to credit institutions, on supervision and solvency, completing the adaptation of the Spanish legal system to Directive 2013/36/EU and Regulation (EU) No 575/2013

Circular 4/2021, of November 25, from the Bank of Spain, addressed to credit institutions and other supervised entities, concerning confidential reporting templates on market conduct, transparency, and customer protection, and on the complaints register

Circular 3/2021, of May 13, of the Bank of Spain, amending Circular 5/2012, of June 27, to credit institutions and payment service providers, on transparency of banking services and responsibility in the granting of loans, with regard to the definition of the reference interest rate based on the Euro short-term rate (€STR).

Circular 2/2021, of January 28, of the Bank of Spain, amending Circular 8/2015, of December 18, of the Bank of Spain, addressed to entities and branches affiliated with the Deposit Guarantee Fund for Credit Institutions, regarding information to determine the calculation bases for contributions to the Deposit Guarantee Fund for Credit Institutions

Circular 1/2021, of January 28, from the Bank of Spain, amending Circular 1/2013, of May 24, on the Risk Information Center, and Circular 5/2012, of June 27, addressed to credit institutions and payment service providers, on the transparency of banking services and responsibility in the granting of loans

Circular 5/2020, of November 25, from the Bank of Spain, addressed to payment institutions and electronic money institutions, on public and reserved financial reporting rules and financial statement models, and amending Circular 6/2001, of October 29, on holders of currency exchange establishments, and Circular 4/2017, of November 27, addressed to credit institutions, on public and reserved financial reporting rules and financial statement models.

Circular 4/2020, of June 26, from the Bank of Spain, on the advertising of banking products and services

Circular 2/2020, of June 11, of the Bank of Spain, amending Circular 4/2017, of November 27, to credit institutions, on public and confidential financial reporting rules and financial statement models

Circular 3/2020, of June 11, of the Bank of Spain, amending Circular 4/2017, of November 27, to credit institutions, on public and confidential financial information rules and financial statement templates

Circular 1/2020, dated January 28, of the Bank of Spain, amending Circular 1/2013, dated May 24, of the Bank of Spain, regarding the Central Credit Register

Circular 1/2020, of January 28, from the Bank of Spain, amending Circular 1/2013, of May 24, from the Bank of Spain, on the Central Credit Register