Do you know when the bank of Spain banned to offbalance SPV?

Question

i read it at the FT

do you know the details about it?

Answer 1

i don't really know but where are u located i

Answer 2

i'm not following, you need to be more precise.

Spanish public companies are still allowed to use SPV but (as far as I know) they are not controlled by the Bank of Spain. Spanish public companies are nowadays subject to IAS accounting rules and they allow SPV's as long as they are sufficiently documented.

Spanish banks are also still allowed to use SPV's. The use of SPV might have negative outcome in certain key ratings but in practice they are allowed.