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

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27. COMMON STOCK..................................................................................................................................... 103 28. SHARE PREMIUM .................................................................................................................................... 104 29. RESERVES ............................................................................................................................................... 104 30. TREASURY STOCK.................................................................................................................................. 106 31. VALUATION ADJUSTMENTS................................................................................................................... 107 32. NON-CONTROLLING INTEREST............................................................................................................. 108 33. CAPITAL BASE AND CAPITAL MANAGEMENT ..................................................................................... 108 34. FINANCIAL GUARANTEES AND DRAWABLE BY THIRD PARTIES...................................................... 110 35. ASSETS ASSIGNED TO OTHER OWN AND THIRD-PARTY OBLIGATIONS........................................ 110 36. OTHER CONTINGENT ASSETS AND LIABILITIES ................................................................................ 111 37. PURCHASE AND SALE COMMITMENTS AND FUTURE PAYMENT OBLIGATIONS ........................... 111 38. TRANSACTIONS ON BEHALF OF THIRD PARTIES .............................................................................. 111 39. INTEREST, INCOME AND SIMILAR EXPENSES.................................................................................... 112 39.1. INTEREST AND SIMILAR INCOME ...................................................................................................... 112 40. DIVIDENT INCOME................................................................................................................................... 115 41. SHARE OF PROFIT OR LOSS OF ENTITIES ACCOUNTED FOR USING THE EQUITY METHOD ..... 116 42. FEE AND COMMISSION INCOME........................................................................................................... 116 43. FEE AND COMMISSION EXPENSES...................................................................................................... 116 44. NET GAINS (LOSSES) ON FINANCIAL ASSETS AND LIABILITIES ...................................................... 117 45. OTHER OPERATING INCOME AND EXPENSES ................................................................................... 118 46. ADMINISTRATION COSTS ...................................................................................................................... 118 47. DEPRECIATION AND AMORTIZATION................................................................................................... 121 48. PROVISIONS (NET).................................................................................................................................. 122 49. IMPAIRMENT LOSSES ON FINANCIAL ASSETS (NET) ........................................................................ 122 50. IMPAIRMENT LOSSES ON OTHER ASSETS (NET)............................................................................... 122 51. GAINS AND LOSSES ON DERECOGNIZED ASSETS NOT CLASSIFIED AS NON-CURRENT ASSETS HELD FOR SALE ............................................................................................................................. 123 52. GAINS AND LOSSES IN NON-CURRENT ASSETS HELD FOR SALE NOT CLASSIFIED AS DISCONTINUED OPERATIONS..................................................................................................................... 123 53. CONSOLIDATED STATEMENT OF CASH FLOWS ................................................................................ 123 54. ACCOUNTANT FEES ............................................................................................................................... 124 55. BALANCES ARISING FROM TRANSACTIONS WITH ENTITIES OF THE GROUP .............................. 124 56. REMUNERATION OF THE BOARD OF DIRECTORS AND MEMBERS OF THE BANK’S MANAGEMENT COMMITTEE ........................................................................................................................ 126 57. DETAILS OF THE DIRECTORS’ HOLDINGS IN COMPANIES WITH SIMILAR BUSINESS ACTIVITIES ..................................................................................................................................................... 129 58. OTHER INFORMATION............................................................................................................................ 129 59. SUBSEQUENT EVENTS .......................................................................................................................... 130 60. EXPLANATION ADDED FOR TRANSLATION TO ENGLISH.................................................................. 130 2
APPENDICES I Financial Statements of Banco Bilbao Vizcaya Argentaria, S.A. 132 II Additional information on consolidated subsidiaries composing the BBVA Group 141 III Additional information on jointly controlled companies accounted for using the proportionate consolidation method in the BBVA Group 150 IV Additional information on investment and jointly controlled companies accounted for using the equity consolidation method in the BBVA Group 151 V Changes and notification of investments and divestments in the BBVA Group in the six-month period ended June 30, 2010 152 VI Fully consolidated subsidiaries with more than 10% owned by non-Group shareholders as of June 30, 2010 154 VII BBVA’s Group securitization funds 155 VIII Breakdown of the most significant outstanding subordinated debt and preferred securities issued by the Bank or entities in the Group consolidated as of June 30, 2010 and December 31, 2009 156 IX Interim consolidated balance sheets as of June 30, 2010 and December 31, 2009 held in foreign currency 160 X Glossary 161 MANAGEMENT REPORT 3
Page 1: BANCO BILBAO VIZCAYA ARGENTARIA, S.
Page 6 and 7: Translation of consolidated financi
Page 8 and 9: Millions of Euros LIABILITIES AND E
Page 10 and 11: Millions of Euros June June Notes 2
Page 16 and 17: BANCO BILBAO VIZCAYA ARGENTARIA, S.
Page 18 and 19: The BBVA Group ICFR Model is summar
Page 20 and 21: 2.2. ACCOUNTING POLICIES AND VALUAT
Page 22 and 23: - Other financial instruments The f
Page 24 and 25: In the case of unsecured transactio
Page 26 and 27: 2.2.2. TRANSFERS AND DERECOGNITION
Page 28 and 29: The fair value of non-current asset
Page 30 and 31: 2.2.7. BUSINESS COMBINATIONS The re
Page 32 and 33: insurees, as the case may be, based
Page 34 and 35: • The discount rate used is deter
Page 36 and 37: 2.2.16. FOREIGN CURRENCY TRANSACTIO
Page 38 and 39: 2.2.22. CONSOLIDATED STATEMENTS OF
Page 40 and 41: IFRIC 17 - Distributions of non-cas
Page 42 and 43: The Group’s activity is mainly lo
Page 44 and 45: Changes in the Group The most signi
Page 46 and 47: - In the denominator, the average n
Page 48 and 49: The breakdown of the consolidated n
Page 50 and 51: Management & Asset Allocation, Risk
Page 52 and 53: 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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on equity (ROE) by each business; a
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39. INTEREST, INCOME AND SIMILAR EX
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39.3. AVERAGE RETURN ON INVESTMENTS
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41. SHARE OF PROFIT OR LOSS OF ENTI
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45. OTHER OPERATING INCOME AND EXPE
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linked to the movement of the Total
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48. PROVISIONS (NET) The net allowa
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The table below breaks down the mai
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The amount disposed of the loans gr
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BBVA executive team. It is to end o
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Commission (CNMV) announced the lif
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APPENDIX I. FINANCIAL STATEMENTS OF
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Millions of Euros LIABILITIES AND E
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Page 140 and 141:
Page 142 and 143:
Millions of Euros (Continued) June
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APPENDIX II. Additional information
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Page 148 and 149:
Page 150 and 151:
Page 152 and 153:
APPENDIX III. Additional informatio
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APPENDIX V. Changes and notificatio
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APPENDIX VI. Fully consolidated sub
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APPENDIX VIII. Breakdown of the mos
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Outsanding as of June 30, 2010 of S
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APPENDIX IX. Consolidated balance s
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Diluted earnings per share Early re
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Other financial assets/liabilities
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BANCO BILBAO VIZCAYA ARGENTARIA, S.
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The explanations of the changes in
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4. SUMMARIZED INTERIM CONSOLIDATED
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Spain and Portugal Millions of Euro
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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
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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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