Balance Sheet at 31 December 2010 of BBVA

43. IMPAIRMENT LOSSES ON FINANCIAL ASSETS (NET)
The details of impairment on financial assets broken down by the nature of these assets for the years 2010
and 2009 were as follows:
Millions of Euros
Impairment Losses on Financial Assets (Net)
Breakdown by main concepts
2010 2009
Available-for-sale financial assets 131 183
Debt securities 10 94
Other equity instruments 121 89
Held-to-maturity investments - (3)
Loans and receivables 1,794 1,518
Of which:
Recovery of written-off assets 109 80
Total 1,925 1,698
44. IMPAIRMENT LOSSES ON OTHER ASSETS (NET)
The details of impairment losses of non-financial assets broken down by the nature of these assets in 2010
and 2009 were as follows:
Millions of Euros
Impairment Losses on Other Assets (Net) 2010 2009
Tangible assets 16 19
For own use 5 17
Investment properties 11 2
Rest 242 1,727
Total 258 1,746
45. GAINS (LOSSES) ON DERECOGNIZED ASSETS NOT CLASSIFIED AS NON-CURRENT ASSETS
HELD FOR SALE
The detail of the balance under this heading in the accompanying income statements was as follows:
Millions of Euros
Gains and Losses on Derecognized Assets Not
Classified as Non-current Assets Held for Sale
2010 2009
Gains
Disposal of investments in entities 5 3
Disposal of intangible assets and other - -
Losses:
Disposal of investments in entities - -
Disposal of intangible assets and other - -
Total 5 3
104