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

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CONTENTS INTERIM CONSOLIDATED FINANCIAL STATEMENTS • Consolidated balance sheets 4 • Consolidated income statements 7 • Consolidated statements of recognized income and expense 8 • Consolidated statements of changes in equity 9 • Consolidated statements of cash flows 12 NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 1. INTRODUCTION, BASIS FOR PRESENTATION OF THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AND OTHER INFORMATION.................................................................................................. 14 2. PRINCIPLES OF CONSOLIDATION, ACCOUNTING POLICIES AND MEASUREMENT BASES APPLIED AND IFRS RECENT PRONOUNCEMENTS..................................................................................... 16 3. BANCO BILBAO VIZCAYA ARGENTARIA GROUP..................................................................................... 39 4. DIVIDENDS PAID BY THE BANK................................................................................................................. 42 5. EARNINGS PER SHARE .............................................................................................................................. 43 6. BASIS AND METHODOLOGY FOR SEGMENT REPORTING.................................................................... 44 7. RISK EXPOSURE ......................................................................................................................................... 46 8. FAIR VALUE OF FINANCIAL INSTRUMENTS............................................................................................. 63 9. CASH AND BALANCES WITH CENTRAL BANKS ...................................................................................... 69 10. FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING ................................................................ 69 11. OTHER FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS.............. 72 12. AVAILABLE-FOR-SALE FINANCIAL ASSETS........................................................................................... 72 13. LOANS AND RECEIVABLES...................................................................................................................... 75 14. HELD-TO-MATURITY INVESTMENTS....................................................................................................... 77 15. HEDGING DERIVATIVES (RECEIVABLE AND PAYABLE)....................................................................... 78 16. NON-CURRENT ASSETS HELD FOR SALE AND LIABILITIES ASSOCIATED WITH NON- CURRENT ASSETS HELD FOR SALE ............................................................................................................ 81 17. INVESTMENTS IN ENTITIES ACCOUNTED FOR USING THE EQUITY METHOD................................. 81 18. REINSURANCE ASSETS ........................................................................................................................... 84 19. TANGIBLE ASSETS.................................................................................................................................... 85 20. INTANGIBLE ASSETS ................................................................................................................................ 86 21. TAX ASSETS AND LIABILITIES ................................................................................................................. 87 22. OTHER ASSETS AND LIABILITIES ........................................................................................................... 89 23. FINANCIAL LIABILITIES AT AMORTIZED COST ...................................................................................... 90 24. LIABILITIES UNDER INSURANCE CONTRACTS ..................................................................................... 94 25. PROVISIONS .............................................................................................................................................. 95 26. PENSION AND OTHER COMMITMENTS.................................................................................................. 95 1
Page 1: BANCO BILBAO VIZCAYA ARGENTARIA, S.
Page 5 and 6: APPENDICES I Financial Statements o
Page 7 and 8: Translation of consolidated financi
Page 13 and 14: Millions of Euros Total Equity Attr
Page 15 and 16: Millions of Euros (Continued) Notes
Page 17 and 18: 1.3. COMPARATIVE INFORMATION The in
Page 19 and 20: profit or loss for the year is pres
Page 21 and 22: In the particular case of gains fro
Page 23 and 24: provided for the instrument (after
Page 25 and 26: The allowance percentages of hedge
Page 27 and 28: If there is control based on the pr
Page 29 and 30: Upkeep and maintenance expenses rel
Page 31 and 32: In any case, impairment losses on g
Page 33 and 34: not from the initial recognition (e
Page 35 and 36: The present values of the vested ob
Page 37 and 38: Deferred collections and payments T
Page 39 and 40: 2.3 RECENT IFRS PRONOUNCEMENTS a) S
Page 41 and 42: cancelled liability. The difference
Page 43 and 44: The following table sets forth BBVA
Page 45 and 46: The provisional financial statement
Page 47 and 48: • South America: includes the ban
Page 49 and 50: - PRINCIPLES AND POLICIES The gener
Page 51 and 52: The Internal Control Model therefor
Page 53 and 54:
For trading and hedging derivatives
Page 55 and 56:
to gather information that represen
Page 57 and 58:
Impaired assets and impairment loss
Page 59 and 60:
The accumulated balance of impairme
Page 61 and 62:
During the period between June 30,
Page 63 and 64:
consideration. These figures are su
Page 65 and 66:
7.5. OUTSTANDING CONTRACTUAL MATURI
Page 67 and 68:
The following table show the main f
Page 69 and 70:
Financial Instruments LEVEL 3 Valua
Page 71 and 72:
9. CASH AND BALANCES WITH CENTRAL B
Page 73 and 74:
Below is a breakdown by transaction
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12.2. DEBT SECURITIES The breakdown
Page 77 and 78:
12.4. GAINS/LOSSES The changes in t
Page 79 and 80:
The heading “Loans and receivable
Page 81 and 82:
As of June 30, 2010 and December 31
Page 83 and 84:
16. NON-CURRENT ASSETS HELD FOR SAL
Page 85 and 86:
17.2. JOINTLY CONTROLLED ENTITIES T
Page 87 and 88:
19. TANGIBLE ASSETS The breakdown o
Page 89 and 90:
20.2. OTHER INTANGIBLE ASSETS The b
Page 91 and 92:
The main items for which the Group
Page 93 and 94:
Millions of Euros December 2009 Dem
Page 95 and 96:
The changes for the six months ende
Page 97 and 98:
25. PROVISIONS The breakdown of the
Page 99 and 100:
The net charges recorded in the acc
Page 101 and 102:
Breakdown of changes in commitments
Page 103 and 104:
Net Commitments Abroad: Changes in
Page 105 and 106:
June 30, 2010, the plan assets cove
Page 107 and 108:
Millions of Euros Reserves. Breakdo
Page 109 and 110:
June 2010 June 2009 Treasury Stock
Page 111 and 112:
Bank of Spain Circular 3/2008, of M
Page 113 and 114:
36. OTHER CONTINGENT ASSETS AND LIA
Page 115 and 116:
The breakdown of the balance of thi
Page 117 and 118:
The change in the balance under the
Page 119 and 120:
44. NET GAINS (LOSSES) ON FINANCIAL
Page 121 and 122:
The breakdown of average number of
Page 123 and 124:
• 2010-2012 plan In May 2010, the
Page 125 and 126:
51. GAINS AND LOSSES ON DERECOGNIZE
Page 127 and 128:
55.1 TRANSACTIONS WITH SIGNIFICANT
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• REMUNERATION OF EXECUTIVE DIREC
Page 131 and 132:
The provisions registered as of Jun
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APPENDICES 131
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Millions of Euros LIABILITIES AND E
Page 137 and 138:
APPENDIX I. FINANCIAL STATEMENTS OF
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
APPENDIX II. Additional information
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
APPENDIX IV. Additional information
Page 155 and 156:
APPENDIX V. Changes and notificatio
Page 157 and 158:
APPENDIX VII. BBVA Group’s securi
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Outsanding as of June 30, 2010 of S
Page 161 and 162:
Outsanding as of June 30, 2010 of P
Page 163 and 164:
APPENDIX X. Glossary Adjusted acqui
Page 165 and 166:
Held for trading (assets and liabil
Page 167 and 168:
BANCO BILBAO VIZCAYA ARGENTARIA, S.
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In terms of exchange rates, there h
Page 171 and 172:
includes the loan-loss provisions f
Page 173 and 174:
• As of June 30, 2010, the "Total
Page 175 and 176:
As a result, the “Gross income”
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effect mentioned above (at constant
Page 179 and 180:
• The balance of “Other operati
Page 181 and 182:
• The balance of "Other operating
Page 183 and 184:
• The balance of “Operating exp
Page 185 and 186:
6. RISK EXPOSURE The BBVA Group’s
Page 187:
The Bank of Spain has modified and
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BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND ... - BBVA

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