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Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain


Leandro Escobar TORRES
ATASA, Spain


This article presents the novelties introduced by the Bank of Spain’s (BdE) Circular 4/2016, in particular the amendment to the Bank Accounting Circular (BAC) through Annex IX - Credit Risk Analysis, Allowances and Provisions, completely amended, aimed at adapting Spanish legislation to the most recent versions of IFRS, FINREP and the Basel Committee’s standards on credit risk.


Journal information

  • Edited by: IROVAL under ANEVAR guidance
  • ISSN: 1842-3787
  • Frequency: bi-annual
  • Current Volume: 12 (2), 2017

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