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

More documents

Recommendations

Info

Translation of consolidated financial statements originally issued in Spanish and prepared in accordance with EU-IFRSs, as adopted by the European Union (See Note 1 and 60). In the event of a discrepancy, the Spanish-language version prevails. BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND COMPANIES COMPOSING THE BANCO BILBAO VIZCAYA ARGENTARIA GROUP CONSOLIDATED BALANCE SHEETS AS OF JUNE 30, 2010 AND DECEMBER 31, 2009 (Notes 1 to 5) Millions of Euros ASSETS Notes June December 2010 2009 (*) CASH AND BALANCES WITH CENTRAL BANKS 9 22,298 16,344 FINANCIAL ASSETS HELD FOR TRADING 10 73,330 69,733 Loans and advances to credit institutions - - Loans and advances to customers - - Debt securities 24,863 34,672 Equity instruments 5,537 5,783 Trading derivatives 42,930 29,278 OTHER FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS 11 2,796 2,337 Loans and advances to credit institutions - - Loans and advances to customers - - Debt securities 728 639 Equity instruments 2,068 1,698 AVAILABLE-FOR-SALE FINANCIAL ASSETS 12 60,729 63,521 Debt securities 55,231 57,071 Equity instruments 5,498 6,450 LOANS AND RECEIVABLES 13 361,766 346,117 Loans and advances to credit institutions 21,846 22,239 Loans and advances to customers 339,259 323,442 Debt securities 661 436 HELD-TO-MATURITY INVESTMENTS 14 9,768 5,437 FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGES OF INTEREST RATE RISK 15 118 - HEDGING DERIVATIVES 15 4,586 3,595 NON-CURRENT ASSETS HELD FOR SALE 16 1,509 1,050 EQUITY METHOD 17 4,692 2,922 Associates 4,402 2,614 Jointly controlled entities 290 308 INSURANCE CONTRACTS LINKED TO PENSIONS - - REINSURANCE ASSETS 18 40 29 TANGIBLE ASSETS 19 6,747 6,507 Property, plants and equipment 5,181 4,873 For own use 4,466 4,182 Other assets leased out under an operating lease 715 691 Investment properties 1,566 1,634 INTANGIBLE ASSETS 20 8,546 7,248 Goodwill 7,518 6,396 Other intangible assets 1,028 852 TAX ASSETS 21 7,053 6,273 Current 1,208 1,187 Deferred 5,845 5,086 OTHER ASSETS 22 4,939 3,952 Inventories 2,337 1,933 Rest 2,602 2,019 TOTAL ASSETS 568,917 535,065 (*) Presented for comparison purposes only The accompanying Notes 1 to 60 and Appendices I to X are an integral part of the consolidated balance sheet as of June 30, 2010. 4
Translation of consolidated financial statements originally issued in Spanish and prepared in accordance with EU-IFRSs, as adopted by the European Union (See Note 1 and 60). In the event of a discrepancy, the Spanish-language version prevails. BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND COMPANIES COMPOSING THE BANCO BILBAO VIZCAYA ARGENTARIA GROUP CONSOLIDATED BALANCE SHEETS AS OF JUNE 30, 2010 AND DECEMBER 31, 2009 (Notes 1 to 5) Millions of Euros LIABILITIES AND EQUITY Notes June December 2010 2009 (*) FINANCIAL LIABILITIES HELD FOR TRADING 10 43,734 32,830 Deposits from central banks - - Deposits from credit institutions - - Customers deposits - - Debt certificates - - Trading derivatives 39,801 29,000 Short positions 3,933 3,830 Other financial liabilities - - OTHER FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS 11 1,651 1,367 Deposits from central banks - - Deposits from credit institutions - - Customer deposits - - Debt certificates - - Subordinated liabilities - - Other financial liabilities 1,651 1,367 FINANCIAL LIABILITIES AT AMORTIZED COST 23 466,329 447,936 Deposits from central banks 32,154 21,166 Deposits from credit institutions 62,575 49,146 Customer deposits 257,830 254,183 Debt certificates 86,407 99,939 Subordinated liabilities 18,988 17,878 Other financial liabilities 8,375 5,624 HEDGES OF INTEREST RATE RISK - - HEDGING DERIVATIVES 15 2,191 1,308 LIABILITIES ASSOCIATED WITH NON-CURRENT ASSETS HELD FOR SALE 16 - - LIABILITIES UNDER INSURANCE CONTRACTS 24 8,068 7,186 PROVISIONS 25 8,483 8,559 Provisions for pensions and similar obligations 5,999 6,246 Provisions for taxes and other legal contingencies 332 299 Provisions for contingent exposures and commitments 313 243 Other provisions 1,839 1,771 TAX LIABILITIES 21 2,171 2,208 Current 524 539 Deferred 1,647 1,669 OTHER LIABILITIES 22 3,438 2,908 TOTAL LIABILITIES 536,065 504,302 (*) Presented for comparison purposes only 5
Page 1: BANCO BILBAO VIZCAYA ARGENTARIA, S.
Page 4 and 5: 27. COMMON STOCK...................
Page 8 and 9: Millions of Euros LIABILITIES AND E
Page 10 and 11: Millions of Euros June June Notes 2
Page 12 and 13: Translation of consolidated financi
Page 14 and 15: Translation of consolidated financi
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
Page 54 and 55: debtors includes mortgages, cash gu
Page 56 and 57:
Policies and procedures for prevent
Page 58 and 59:
December 2009 Less than 6 Months Pa
Page 60 and 61:
7.2 MARKET RISK a) Market Risk Mark
Page 62 and 63:
Below are the average interest rate
Page 64 and 65:
7.4. RISK CONCENTRATIONS Below is p
Page 66 and 67:
Determining the fair value of finan
Page 68 and 69:
Financial Instruments LEVEL 2 Valua
Page 70 and 71:
The changes in the six months ended
Page 72 and 73:
10.2. DEBT SECURITIES The breakdown
Page 74 and 75:
11. OTHER FINANCIAL ASSETS DESIGNAT
Page 76 and 77:
12.3. EQUITY INSTRUMENTS The breakd
Page 78 and 79:
13.2. LOANS AND ADVANCES TO CREDIT
Page 80 and 81:
Millions of Euros December 2009 Amo
Page 82 and 83:
December 2009 Currency Risk Interes
Page 84 and 85:
17.1. ASSOCIATES The following tabl
Page 86 and 87:
17.3. INFORMATION ABOUT ASSOCIATES
Page 88 and 89:
The main activity of the Group is c
Page 90 and 91:
21.3 RECONCILIATION The reconciliat
Page 92 and 93:
23. FINANCIAL LIABILITIES AT AMORTI
Page 94 and 95:
Millions of Euros December 2009 Dem
Page 96 and 97:
The item “Subordinated Liabilitie
Page 98 and 99:
The breakdown of the commitments pe
Page 100 and 101:
June 30, 2010 and December 31, 2009
Page 102 and 103:
Post-employments Benefits in Spain
Page 104 and 105:
Post-Employment Actuarial Hypothesi
Page 106 and 107:
during which to increase the common
Page 108 and 109:
Reserves Assigned to the Consolidat
Page 110 and 111:
Millions of Euros Valuation Adjustm
Page 112 and 113:
on equity (ROE) by each business; a
Page 114 and 115:
39. INTEREST, INCOME AND SIMILAR EX
Page 116 and 117:
39.3. AVERAGE RETURN ON INVESTMENTS
Page 118 and 119:
41. SHARE OF PROFIT OR LOSS OF ENTI
Page 120 and 121:
45. OTHER OPERATING INCOME AND EXPE
Page 122 and 123:
linked to the movement of the Total
Page 124 and 125:
48. PROVISIONS (NET) The net allowa
Page 126 and 127:
The table below breaks down the mai
Page 128 and 129:
The amount disposed of the loans gr
Page 130 and 131:
BBVA executive team. It is to end o
Page 132 and 133:
Commission (CNMV) announced the lif
Page 134 and 135:
APPENDIX I. FINANCIAL STATEMENTS OF
Page 136 and 137:
Millions of Euros LIABILITIES AND E
Page 138 and 139:
Page 140 and 141:
Page 142 and 143:
Millions of Euros (Continued) June
Page 144 and 145:
APPENDIX II. Additional information
Page 146 and 147:
Page 148 and 149:
Page 150 and 151:
Page 152 and 153:
APPENDIX III. Additional informatio
Page 154 and 155:
APPENDIX V. Changes and notificatio
Page 156 and 157:
APPENDIX VI. Fully consolidated sub
Page 158 and 159:
APPENDIX VIII. Breakdown of the mos
Page 160 and 161:
Outsanding as of June 30, 2010 of S
Page 162 and 163:
APPENDIX IX. Consolidated balance 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.
Page 170 and 171:
The explanations of the changes in
Page 172 and 173:
4. SUMMARIZED INTERIM CONSOLIDATED
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
show all

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

Create successful ePaper yourself

Delete template?

Save as template?