Corporate governance from Banco de Espana (circulars)

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 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