49. Gains (losses) on non-current assets held for sale
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(*) Originated until the date of the sale agreement
(**) Includes the net profit and profit attributable to non-controlling interests and the impact of exchange/translation differences of the sale during 2013 of AFP Horizonte, S.A.(Peru), BBVA Horizonte (Colombia) y Afore Bancomer (México).
49.1 Gains (losses) on non-current assets held for sale not classified as discontinued operations
The main items included in the balance under this heading in the accompanying consolidated income statements are as follows:
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Gains (Losses) in Non-current Assets Held for Sale not classified as discontinued operations |
Notes | Millions of Euros | ||
---|---|---|---|---|
2014 | 2013 | 2012 | ||
Gains (losses) on sale of real estate |
|
(5) | (25) | (85) |
Impairment of non-current assets held for sale | 15 | (406) | (602) | (524) |
Impairment and gains (losses) on sale of investments classified as assets held for sale |
|
(42) | 228 | (15) |
Total |
|
(453) | (399) | (624) |
49.2 Gains (losses) on non-current assets held for sale classified as discontinued operations
The earnings generated by discontinued operations are shown below (see Note 3). During 2014, no earnings were generated by discontinued operations.
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Gains (Losses) in Non-current Assets Held for Sale classified as discontinued operations |
Millions of Euros | ||
---|---|---|---|
2014 | 2013 | 2012 | |
Interest income/(charges) | - | 3 | 11 |
Income for companies accounted for using the equity method | - | 8 | 9 |
Net fee and commission income | - | 210 | 686 |
Gains/losses on financial assets and liabilities | - | 8 | 65 |
Exchange differences | - | - | - |
Other operating income (net) | - | (8) | (2) |
Total income | - | 222 | 769 |
Personnel expenses | - | (51) | (139) |
Other general administrative expenses | - | (29) | (89) |
Depreciation and amortization | - | (5) | (10) |
Provisions | - | (1) | (6) |
Impairment losses on financial assets | - | - | - |
Profit (loss) from operations | - | 136 | 525 |
Gains (losses) on disposal of assets not classified as non-current assets held for sale | - | 2 | 3 |
Profit (loss) before tax | - | 137 | 528 |
Income tax | - | (43) | (136) |
Profit (loss) from discontinued operations (*) | - | 94 | 393 |
Profit from business sale agreements (**) | - | 1,772 | - |
Total | - | 1,866 | 393 |