Balance Sheet at 31 December 2010 of BBVA

19. OTHER ASSETS AND LIABILITIES
The breakdown, by type of instrument, of the balances of these headings in the balance sheets as of
December 31, 2010 and 2009 is as follows:
Millions of Euros
Other Assets and Liabilities 2010 2009
ASSETS-
Transactions in transit 14 25
Accrued interest 199 229
Unaccrued prepaid expenses 18 12
Other prepayments and accrued income 181 217
Other items 218 464
Total 431 718
LIABILITIES-
Transactions in transit 36 32
Accrued interest 937 1,046
Discounted capital - 9
Unpaid accrued expenses 628 679
Other accrued expenses and deferred income 309 358
Other items 219 239
Total 1,192 1,317
20. FINANCIAL LIABILITIES AT AMORTIZED COST
The breakdown of the items making up the balances of this heading in the accompanying balance sheets is
as follows:
Millions of Euros
Financial Liabilities at Amortized Cost 2010 2009
Deposits from central banks 10,867 20,376
Deposits from credit institutions 42,015 40,201
Customer deposits 194,079 180,407
Debt certificates 56,007 69,453
Subordinated liabilities 13,099 14,481
Other financial liabilities 4,525 3,471
Total 320,592 328,389
20.1. DEPOSITS FROM CENTRAL BANKS
The breakdown of the balance under this heading in the accompanying balance sheets is presented in
Note 7.
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