BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND ... - BBVA

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APPENDIX IX. Consolidated balance sheets as of june 30, 2010 and december 31, 2009 held in foreign currency June 2010 USD Millions of Euros Mexican Pesos Other Foreign Currencies Total Foreign Currencies Assets - Cash and balances with central banks 5,352 5,296 4,482 15,130 Financial assets held for trading 5,443 11,776 3,202 20,421 Available - for - sale financial assets 10,053 11,001 5,581 26,635 Loans and receivables 65,484 32,513 29,848 127,845 Investments in entities accounted for using the equity method 5 128 3,752 3,885 Tangible assets 907 904 671 2,482 Other assets 4,400 2,566 2,198 9,164 Total 91,644 64,184 49,734 205,562 Liabilities- Financial liabilities held for trading 1,509 3,752 1,049 6,310 Financial liabilities at amortised cost 109,764 47,403 44,692 201,859 Other liabilities 1,166 5,903 2,902 9,971 Total 112,439 57,058 48,643 218,140 December 2009 USD Millions of Euros Mexican Pesos Other Foreign Currencies Total Foreign Currencies Assets - Cash and balances with central banks 3,198 5,469 4,278 12,945 Financial assets held for trading 2,607 12,121 2,459 17,187 Available - for - sale financial assets 8,451 7,277 5,227 20,955 Loans and receivables 59,400 27,618 27,953 114,971 Investments in entities accounted for using the equity method 5 112 2,328 2,445 Tangible assets 753 777 653 2,183 Other assets 3,699 2,123 1,763 7,585 Total 78,113 55,497 44,661 178,271 Liabilities- Financial liabilities held for trading 893 2,507 968 4,368 Financial liabilities at amortised cost 121,735 43,300 42,502 207,537 Other liabilities 1,050 4,316 2,835 8,201 Total 123,678 50,123 46,305 220,106 160
APPENDIX X. Glossary Adjusted acquisition cost Amortized cost Assets leased out under operating lease Associates Available-for-sale financial assets Basic earnings per share Business combination Cash flow hedges Commissions and fees Contingencies Contingent commitments Contingent risks Current tax assets Current tax liabilities Debt obligations/certificates Deferred tax assets Deferred tax liabilities The acquisition cost of the securities less accumulated amortizations, plus interest accrued, but not net of any other valuation adjustments. The amortized cost of a financial asset is the amount at which it was measured at initial recognition minus principal repayments, plus or minus, as warranted, the cumulative amount taken to profit or loss using the effective interest rate method of any difference between the initial amount and the maturity amount, and minus any reduction for impairment or change in measured value. Lease arrangements that are not finance leases are designated operating leases. Companies in which the Group is able to exercise significant influence, without having control. Significant influence is deemed to exist when the Group owns 20% or more of the voting rights of an investee directly or indirectly. Available-for-sale (AFS) financial assets are debt securities that are not classified as held-to-maturity investments or as financial assets designated at fair value through profit or loss (FVTPL) and equity instruments that are not subsidiaries, associates or jointly controlled entities and have not been designated as at FVTPL. Calculated by dividing profit or loss attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the period The merger of two or more entities or independent businesses into a single entity or group of entities. Derivatives that hedge the exposure to variability in cash flows attributable to a particular risk associated with a recognized asset or liability or a highly probable forecast transaction and could effect profit or loss. Income and expenses relating to commissions and similar fees are recognized in the consolidated income statement using criteria that vary according to their nature. The most significant income and expense items in this connection are: • Feed and commissions relating linked to financial assets and liabilities measured at fair value through profit or loss, which are recognized when collected. • Fees and commissions arising from transactions or services that are provided over a period of time, which are recognized over the life of these transactions or services. • Fees and commissions generated by a single act are accrued upon execution of that act. Current obligations arising as a result of past events, certain in terms of nature at the balance sheet date but uncertain in terms of amount and/or cancellation date, settlement of which is deemed likely to entail an outflow of resources embodying economic benefits. Possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity. Transactions through which the entity guarantees commitments assumed by third parties in respect of financial guarantees granted or other types of contracts. Taxes recoverable over the next twelve months. Corporate income tax payable on taxable profit for the year and other taxes payable in the next twelve months. Obligations and other interest-bearing securities that create or evidence a debt on the part of their issuer, including debt securities issued for trading among an open group of investors, that accrue interest, implied or explicit, whose rate, fixed or benchmarked to other rates, is established contractually, and take the form of securities or book-entries, irrespective of the issuer. Taxes recoverable in future years, including loss carryforwards or tax credits for deductions and tax rebates pending application. Income taxes payable in subsequent years. Defined benefit commitments Defined contribution commitments Deposits from central banks Deposits from credit institutions Deposits from customers Post-employment obligation under which the entity, directly or indirectly via the plan, retains the contractual or implicit obligation to pay remuneration directly to employees when required or to pay additional amounts if the insurer, or other entity required to pay, does not cover all the benefits relating to the services rendered by the employees when insurance policies do not cover all of the corresponding post-employees benefits. Defined contribution plans are retirement benefit plans under which amounts to be paid as retirement benefits are determined by contributions to a fund together with investment earnings thereon. The employer's obligations in respect of its employees current and prior years' employment service are discharged by contributions to the fund. Deposits of all classes, including loans and money market operations, received from the Bank of Spain and other central banks. Deposits of all classes, including loans and money market operations received, from credit entities. Redeemable cash balances received by the entity, with the exception of debt certificates, money market operations through counterparties and subordinated liabilities, that are not received from either central banks or credit entities. This category also includes cash deposits and consignments received that can be readily withdrawn. 161
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BANCO BILBAO VIZCAYA ARGENTARIA, S.
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27. COMMON STOCK...................
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Translation of consolidated financi
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Millions of Euros LIABILITIES AND E
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Millions of Euros June June Notes 2
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BANCO BILBAO VIZCAYA ARGENTARIA, S.
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The BBVA Group ICFR Model is summar
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2.2. ACCOUNTING POLICIES AND VALUAT
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- Other financial instruments The f
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In the case of unsecured transactio
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2.2.2. TRANSFERS AND DERECOGNITION
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The fair value of non-current asset
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2.2.7. BUSINESS COMBINATIONS The re
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insurees, as the case may be, based
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• The discount rate used is deter
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2.2.16. FOREIGN CURRENCY TRANSACTIO
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2.2.22. CONSOLIDATED STATEMENTS OF
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IFRIC 17 - Distributions of non-cas
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The Group’s activity is mainly lo
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Changes in the Group The most signi
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- In the denominator, the average n
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The breakdown of the consolidated n
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Management & Asset Allocation, Risk
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Maximum exposure to credit risk The
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debtors includes mortgages, cash gu
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Policies and procedures for prevent
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December 2009 Less than 6 Months Pa
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7.2 MARKET RISK a) Market Risk Mark
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Below are the average interest rate
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7.4. RISK CONCENTRATIONS Below is p
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Determining the fair value of finan
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Financial Instruments LEVEL 2 Valua
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The changes in the six months ended
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10.2. DEBT SECURITIES The breakdown
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11. OTHER FINANCIAL ASSETS DESIGNAT
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12.3. EQUITY INSTRUMENTS The breakd
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13.2. LOANS AND ADVANCES TO CREDIT
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Millions of Euros December 2009 Amo
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December 2009 Currency Risk Interes
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17.1. ASSOCIATES The following tabl
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17.3. INFORMATION ABOUT ASSOCIATES
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The main activity of the Group is c
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21.3 RECONCILIATION The reconciliat
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23. FINANCIAL LIABILITIES AT AMORTI
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Millions of Euros December 2009 Dem
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The item “Subordinated Liabilitie
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The breakdown of the commitments pe
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June 30, 2010 and December 31, 2009
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Post-employments Benefits in Spain
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Post-Employment Actuarial Hypothesi
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during which to increase the common
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Reserves Assigned to the Consolidat
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Millions of Euros Valuation Adjustm
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Page 122 and 123: linked to the movement of the Total
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Page 128 and 129: The amount disposed of the loans gr
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Page 134 and 135: APPENDIX I. FINANCIAL STATEMENTS OF
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Page 160 and 161: Outsanding as of June 30, 2010 of S
Page 164 and 165: Diluted earnings per share Early re
Page 166 and 167: Other financial assets/liabilities
Page 168 and 169: BANCO BILBAO VIZCAYA ARGENTARIA, S.
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Page 174 and 175: Spain and Portugal Millions of Euro
Page 176 and 177: Mexico Millions of Euros Mexico Jun
Page 178 and 179: South America Millions of Euros Sou
Page 180 and 181: The United States Millions of Euros
Page 182 and 183: Wholesale Banking and Asset Managem
Page 184 and 185: The changes in the principal headin
Page 186 and 187: Aggregating Tier I and Tier II, as
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BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND ... - BBVA

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