Balance Sheet at 31 December 2010 of BBVA

20.5. Other financial liabilities (*)
The breakdown of the balance of this heading in the accompanying balance sheets, based on the nature of
the related transactions, is as follows:
Millions of Euros
Other financial liabilities 2010 2009
Creditors for other financial liabilities 1,734 1,242
Collection accounts 1,747 1,750
Creditors for other payment obligations 640 479
Dividend payable but pending payment 404 -
Total 4,525 3,471
As of December 31, 2010, the “Interim dividend pending payment” from the table above corresponds to the
third interim dividend for 2010, paid on January 11, 2011 (see Note 3). As of December 31, 2009, said
heading did not include the third interim dividend, as it was paid in December 2009.
As of December 31, 2010, there were no significant amounts pending payment to commercial creditors
accumulating a deferment over the maximum legal payment term, as established in Act 3/2004, dated
December 29, amended by Act 15/2010, dated July 5.
21. PROVISIONS
The breakdown of the balance of this heading in the balance sheets as of December 31, 2010 and 2009 is
as follows:
Millions of Euros
Provisions. Breakdown by concepts 2010 2009
Provisions for pensions and similar obligations 5,177 5,426
Provisions for taxes and other legal contingents - -
Provisions for contingent exposures and commitments 177 201
Other provisions 1,259 1,163
Total 6,613 6,790
The changes in 2010 and 2009 in the balances of the headings in the accompanying balance sheets were as
follows:
Provisions. Changes over the Period Note
Pension fund and
similar obligations
(Note 22)
Millions of Euros
2010 2009
Commitments and
contingent
exposures
provisions
Taxes, other legal
contingencies and
other provisions
Pension fund and
similar obligations
(Note 22)
Commitments and
contingent exposures
provisions
Taxes, other legal
contingencies and
other provisions
Balance at the beginning 5,426 201 1,163 5,651 387 1,033
Add - - - - - - -
Increase charged to income 435 - 181 581 83 77
Interest and similar expenses 34 137 - 32 144 - 33
Personnel expenses 40.1 2 - 1 3 - 1
Provisions (net) 42 296 - 148 434 83 43
Increase charged to equity - - - 5 - -
Other changes - - - - - -
Less -
Available allowances (2) (23) (10) (35) (262) (16)
Payments to early retirements (624) - - (709) - -
Credited to equity (5) - - - - -
Derecognition of allowances (20) - (67) (21) - (127)
Other changes (33) (1) (8) (46) (7) 196
Balance at the end 5,177 177 1,259 5,426 201 1,163
83