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How it works

In order to simplify as much as possible the information to be submitted to the Bank of Spain, we are using the same Excel templates that the Bank of Spain (BdE) itself has already published.

To these templates we add internally our easyESEF DPM engine and a small dashboard. Select the module to be exported, enter its entity number and closing date, fill in your figures (or zeros) in the corresponding cells (hidden or empty sheets, rows, columns and cells are ignored), export the XBRL file and that’s it!

Please validate the file in the online validator managed by the Bank of Spain (BdE), and you are ready to submit it.

The product has CSV file export/import for interfacing with your IT installation, and utility functions such as emptying all cells or setting them to default values, or various other functions. See detailed description below.

Installation and security

The Excel templates do not need installation, nor Internet connection: download and run.

Simply download the Excel templates you want from this website, where it is written Descargar las plantillas XXX_Plantillas.xslb, which is a binary Excel, ready to run. Sometimes firewalls won’t let you download a binary Excel: try downloading the XXX_Plantillas.zip version, which is exactly the same .xslb templates as the binary Excel, but compressed to bypass firewalls: Unzip and run. If you still have problems, write to info@easyesef.eu and we will send you the templates via wetransfer.com.

Open the Excel templates (workbook) onto a Windows computer, also Windows over Apple Mac. Normally Windows will ask you for security permission to run the program. If the computer asks for permission to run Excel macros, with a message like «all the macros may be disabled»: In Windows, open the file explorer «File Explorer», select the file, open its properties, right-click on «Show more options», select «Properties» and click on «Unblock» at the bottom.

The Excel template does not require any installation or Internet connection. Simply download it from this website on a Windows computer (MacOS on request) and open the program. Normally Windows will ask you for security reasons to expressly authorize the execution. If the computer asks for permission to run Excel macros, with a message like «all the macros may be disabled» (las macros se ha deshabilitado), then open the File Explorer, select the file, open its properties, and with the right button go to «Show more options», select «Properties» and click on «Unblock» at the bottom.

Taxonomy, module, statement, Excel template

The Banco de España (BdE) specifies the financial information required from supervised entities, which depends on the type of entity.

The BdE periodically updates the technical document I.E 2008.02 «Rules for the presentation and telematic transmission of financial statements in accordance with the XBRL standard and other financial documentation», with a section for each «Taxonomy».

A «Taxonomy» describes a type of financial information required, and is composed of modules to be reported. Each module has several statements (identified by four digits 0000-9999). The basic unit of information to be submitted to the BdE is a file (XBRL) with the statements of a single module.

For each Taxonomy, the BdE specifies the «Information to be submitted» (Excel workbook where each status is represented in one or more templates), the «Correlations and checks» (PDF document) and optionally other documentation. See for example «CMR reserved statements (Circular 4/2021) on conduct and complaints».

At easyESEF, to simplify the preparation of the information to be sent to the BdE, for each Taxonomy we take the Excel workbook published by the BdE, and we add our easyESEF DPM engine internally, and a small dashboard. All you have to do is fill in your figures and data, and export the file (XBRL). Check the file in the Bank of Spain’s online validator, and you are ready to submit it.

As it is an Excel workbook, you can use any traditional mechanism: copy-and-paste, flat file, database connection, etc. It also has an integrated CSV flat file utility to interface with the Customer Information System. The only restriction is that you cannot change the row and column coordinates of the data cells, nor the names of the template sheets.

Actually, you don’t need to know anything about XBRL, as the easyESEF DPM engine takes care of everything, just as you don’t need to know anything about HTML while reading this very page, which interestingly enough is written in HTML. To build the XBRL taxonomies we use the Data Point Model (DPM ISO 5116) methodology, created by the BdE and adopted by the European Banking Authority, with easyESEF experts as an active part of the project.

Template Sheet

The Excel template sheets are those published by the BdE in the «Information to be submitted» files, with minor editing adjustments. Only the templates (Excel sheets) of the active module are displayed, which are automatically hidden and displayed when changing module (see Dashboard, activate a module).

The header is the first two rows are edited by easyESEF, to adjust the description of the template, its name as an Excel page, the state to which it belongs, whether the amounts are in € thousands or in € units, and the hyperlinks to the Index and the Help.

The body is a double-entry table, where each data cell is at the intersection of a header row and a header column (both in brown) whose concatenation describes the contents of the cell. Each cell has on its left its cardinal, which is four digits on a blue background.

Índice (index) sheet

It is on the «Indice» (index) sheet. The first line is the description of the BdE section (Taxonomy) and a hyperlink to the BdE documentation of the taxonomy, with the «Information to be submitted» and the «Correlations and checks«.

List of templates (left side, columns A-D)

This is the list of all Taxonomy Excel templates, grouped by each Taxonomy Module. Each row has a hyperlink to the Excel template, the statement number (a statement can have several templates), a Declarar/Borrar/Ignorar (Declare/Delete/Ignore) field, and the template description.

In Excel, there are only displayed the template sheets of the active module currently selected on the right-hand side, column F, row 10 onwards.

The Declarar/Borrar/Ignorar (Declare/Delete/Ignore) field (column C) indicates which states are exported or marked in the XBRL file (see 3.6 Declared states (Estados declarados) in IE.2008.02).

• Declarar (hay datos, o es obligatorio aunque no haya datos) / Declare (data is present, or mandatory even if no data is present): The text «Declarar» is automatically set if that state has data to be exported (non-empty cells). THE USER CAN EXPLICITLY TYPE «Declarar» (even if no data is present) so that in the XBRL file to be exported there is a mark that indicates to the BdE that the entity is obliged to declare the state, but that it has no data to declare.
• Borrar (un estado que ya ha sido declarado al BdE) / Delete (a statement that has already been declared to the BdE): THE USER MUST EXPLICITLY TYPE «Borrar» so that the XBRL file to be exported is marked to indicate to the BdE that this statement, which had already been declared in a previous submission, is now to be deleted.
• Ignorar (aunque haya datos) / Ignore (even if data is present). THE USER CAN EXPLICITLY TYPE «Ignorar» so that the statement and its data are completely ignored, and not included in the XBRL file to be exported.
• (empty, blank): The statement does not belong to the active module, or neither has data nor is it to Declarar/Declare or Borrar/Delete. It is ignored as if «Ignorar/Ignore» had been set.

Dashboard (right side, columns F-J)

Entitdad (Entity): Four-digit code assigned by the BoE to the reporting entity.

Presentadora (Filer): Four-digit code assigned by the BoE to the entity filing on behalf of another reporting entity. If not applicable, leave blank.

Fecha de cierre (Closing date): Last day of the reporting period, in YYYYY-MM-DD format.

Agrupación (Grouping): Individual or IndividualConInstrumental or GroupConsolidated or SubgroupConsolidated (Individual or Individual with Instrumentality or Consolidated Group or Consolidated Subgroup)

Nombre del fichero (File name): If left blank, a standard file name will be used when exporting the file. The standard name consists of the entity number, the taxonomy, the module, the closing date, the date and time of creation, and the file type (.xbrl or .csv). The path is included.

Activar un módulo (Activate a module): When activating (clicking on) the selected module, its Excel templates are automatically displayed and the templates of the other modules are hidden. Each XBRL file to be exported contains the statements of one and only one module.

Exportar el fichero XBRL (Export XBRL file):
Only the template sheets of the active module are exported. Template sheets, rows or columns that are hidden, and cells that are empty, are ignored. Statements to «Declarar/Declare» and statements to «Borrar/Delete» (if any) are flagged in the XBRL file.
If errors are detected when exporting, it displays them a few rows below. The XBRL file must always be validated in the BdE’s test environment (see below under Validation) to check that everything matches, and only then the file can be formally filed to the BdE.
The programme exports the same XBRL file also compressed in a .zip file, which is sent to the BdE. The file name (maximum 60 characters long) is the same, but replacing the high dash «-» with an underscore «_» as required by the BdE.

Importes y otras cantidades monetarias expresados en / Amounts and other monetary quantities expressed in:
This is an option selected by the user for his/her visual comfort. The XBRL file inside is always in units. In many financial institutions (including the BdE), it is customary to display in thousands.

• Miles (Thousands): Makes reading more comfortable as it has three digits less, and is the usual way to represent Euros and other currencies. Excel will manage all amounts as thousands. The program will automatically transform them to units when exporting to XBRL.
• Unidades (Units): In IT it is easier to import (or copy-paste) amounts in units. But with those three final digits it reads worse. As the calculations are done in thousands, the precision to units of the last three digits is ignored.

Exportar fichero CSV (Export CSV file): All the Excel cells of the active module are exported to a CSV file.

Importar el fichero CSV (Import CSV file): Only records that correspond to Excel cells of the active module are imported from a CSV file. All other Excel cells are left untouched. If you do not want to mix imported data with data already in Excel, perform an Empty all cells before importing.

Separador de listas para ficheros CSV (List separator for CSV files). The CSV (Comma Separated Values) format is a flat file, of code-value type, to interface with the entity’s information system, which is very widespread and very simple. It is a UTF8 coded file, with an indefinite number of records, separated by LF (decimal 10 hex 0A) line breaks. Within each record, there are two fields, Code and Value, in that order, and you can choose to separate them by:

• Coma (Comma) (decimal 44 hex 2C)
• Punto y coma (Semicolon) (decimal 59 hex 3B)
• TAB tabulador (tab key) (decimal 9 hex 9)
• Sistema Windows system (see change field delimiter/separator)
• The  20 primeros caracteres  (first 20 characters) are the code/key (filled with spaces at right) and the rest of the record contains the value.

Clave el importar/exportar fichero CSV (Code to import/export the CSV file):
When importing/exporting the CSV file, each Excel cell has up to four non-repeating and uniquely identifying keys defined in the Excel sheet TablaCSV, from which you can choose the one you want:

• Coordenadas (Coordinates): They identify the cell in Excel notation as ssss!cr where ssss is the name of the template (Excel sheet), c is the letter of the column and r is the number of the row. It could change along the modifications that the BoE may make to that template.
• Estado # Cardinal (Statement # Cardinal): This is a number used by the BdE in the format eeeecccc where eeee is the statement number and cccc is the cardinal number of the cell (it comes on its left, in blue background). When repeated by countries, currencies or others, the program repeats the same cell several times, and the format is then eeeerrrccccc where rrr is the repetition number. This code is very stable, as it does not change when the BdE updates it.
• # Ordinal: It is the consecutive number of the cell in that taxonomy (BdE section), and it is already assigned by the easyESEF_DPM program. If the BdE modifies any template, it changes from there on.
• Código de usuario (User code). You can freely assign, in the TablaCSV sheet, the unique code you want to each cell. It is very useful to simplify the interface if the computer system already has a pre-established coding.

Opciones del fichero CSV (CSV file options):
The option Sólo celdas con valor (no vacías) Only cells with value (not empty) determines that only cells with a value are imported/exported, not exporting empty cells or not importing records whose value is empty. Otherwise, all Excel cells are exported and all records in the file are imported. This is always done within the active module.
The option Se incluye fila de cabera Header row is included determines whether the first record of the CSV file to be exported or imported is a header row, informative, and therefore without data.

Vaciar todas las celdas (Empty all cells): Clears each and every cell of each and every template (Excel sheet), of each and every module, regardless of which is the active module.

Celdas a valores por defecto (Cells to default values): Identical to Vaciar todas las celdas (Empty all cells), only that each cell is set to its Estado # Cardinal (Statement # Cardinal) instead of clearing it. It clean all cells and Excel sheets.

Importar fichero CSV, Vaciar todas las celdas, and Celdas a valores por defecto (Import CSV file, Empty all cells, and Cells to defaults) are non-recoverable functions. Before executing them, make a copy of Excel, or export all modules with data to CSV files.

Licencia (License): This is an alphanumeric code that the Licensor contractually assigns to each Licencee Entity so that it can use the Excel templates for reports up to a certain closing date. Each Excel template to be downloaded from this website already comes with a licence, which lasts for the duration of the demo period and is valid for any Entity. If the licence is no longer valid for the Entity, Module and Closing Date, the programme will run partially, warning that the results are incomplete.

Programme version: Indicates the date of the last update, such as © easyESEF DPM update 2024-06-01. It is recommended to always use the latest update, as it corrects the errors, inherent to all software, detected up to that date.

To change the version of the programme, and not have to re-key the data again, it is recommended: (1) Run an ‘Export CSV file’ from the Table of Contents sheet, (2) Download the new version of Excel, (3) Put the Entity code, Closing date and Licence in the Index sheet and (4) run an ‘Import CSV file’ with the CSV file already exported in step (1). The data in the old Excel workbook will be copied to the new Excel file just downloaded.

Validation

The BdE publishes the .PDF «Correlaciones y Cuadres» (Correlations and checks) where it indicates the template matching rules in pseudocode. For example, for the template CR_1-1.a Claims received [Statement 7728], the validation v122 indicates {c0001} = sum({c[0002, 0003, 0005, 0006]}) and means that the value of the cell with cardinal 0001 has to be equal to the sum of the values of the cells with cardinal 0002, 0003, 0005 and 0006. In Excel (by coordinates) it would be C8 = C9 + C10 + C12 + C13, but, if any row or column is added or removed, the coordinates would change and all the squares would have to be redone. In natural language it would be quite verbose: For claimants that are households of the non-business type, Assets must coincide with the sum of Loans with real estate collateral plus Loans with collateral plus Loans without collateral (including credit cards) plus Renting of movable assets.

The BdE offers to the declaring entities an online validation service to check that the XBRL file complies with the rules, before formally submitting it. As the validation rules sometimes depend on the period, which can change the most, and as the BdE already offers it free of charge, it is the most practical, and therefore its implementation in the easyESEF DPM engine has been omitted.

Security

The Excel template works without any connection. Therefore, there can be no information leaks. The only (optional) Internet connection of the product is a hyperlink to display precisely this Help page, but you can print or download it beforehand to avoid any Internet connection. For total security, you can run the Excel workbook on a Windows computer completely isolated from your corporate network (segmentation): You will only need to transfer the .xbrl files (and .csv if you use them) with a USB stick, or by any e-mail.

The software is a VBA macro inside an Excel workbook, using exclusively standard Microsoft resources. It does not require auxiliary files, code libraries or any kind of installation, in order to minimize residual security risks on the computer where it is executed. The VBA macro is obfuscated against reverse reengineering, but is reviewable under Confidentiality Agreement.

The absence of virus in each Excel is checked in this easyESEF DPM list of virustotal.com, where the SHA-256 hash code of the file, its download URL and its analysis by a battery of about 90 different antiviruses, practically all of the market. The Excel .xlsb file and its corresponding compressed .zip file are different files and are treated separately. You can click on any URL to analyse it again: in a few seconds the result is displayed. Note that there are false positives, which are triggered by any type of Excel macro, from BitDefender and G-Data for .xlsb and from TrendMicro for .zip.

After downloading each Excel easyESEF DPM, it is recommended that you re-check the SHA-256 hash code (unique to each file: it is impossible to create another file that produces the same SHA-256), as well as the absence of viruses by uploading the file back to virustotal.com. This is the ultimate guarantee of authenticity and integrity, thus eliminating the risk of malware injection during download, on the web, or at any other point. You can also upload the easyESEF DPM Excel file to virustotal.com afterwards to check it again for viruses. As the file will have changed during use, the SHA-256 hash code will already be different, and is therefore ignored. We recommend sending any URL or file to virustotal.com for preventive analysis before use in the client environment. The analysis is free, fast, easy, complete and anonymous. virustotal.com is a Google company.