56. Explanation added for translation into English
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- 1. Introduction, basis for the presentation of the consolidated financial statements, internal control of financial information and other information.
- 2. Principles of consolidation, accounting policies and measurement bases applied and recent IFRS pronouncements
- 3. BBVA Group
- 4. Shareholder remuneration system and allocation of earnings
- 5. Earnings per share
- 6. Operating segment reporting
- 7. Risk management
- 8. Fair value
- 9. Cash and balances with central banks
- 10. Financial assets and liabilities held for trading
- 11. Other financial assets and liabilities designated at fair value through profit or loss
- 12. Available-for-sale financial assets
- 13. Loans and receivables
- 14. Hedging derivatives (receivable and payable) and Fair-value changes of the hedged items in portfolio hedges of interest-rate risk
- 15. Non-current assets held for sale and liabilities associated with non-current assets held for sale
- 16. Investments in entities accounted for using the equity method
- 17. Tangible assets
- 18. Intangible assets
- 19. Tax assets and liabilities
- 20. Other assets and liabilities
- 21. Financial liabilities at amortized cost
- 22. Insurance and reinsurance contracts
- 23. Provisions
- 24. Post-employment commitments and others
- 25. Common stock
- 26. Share premium
- 27. Reserves
- 28. Treasury stock
- 29. Valuation adjustments
- 30. Non-controlling interests
- 31. Capital base, capital management and liquidity management
- 32. Contingent risks and commitments
- 33. Other contingent assets and liabilities
- 34. Purchase and sale commitments and future payment obligations
- 35. Transactions on behalf of third parties
- 36. Interest income and expense and similar items
- 37. Income from equity instruments
- 38. Share of profit or loss of entities accounted for using the equity method
- 39. Fee and commission income
- 40. Fee and commission expenses
- 41. Net gains (losses) on financial assets and liabilities (net)
- 42. Other operating income and expenses
- 43. Administration costs
- 44. Depreciation and amortization
- 45. Provisions (net)
- 46. Impairment losses on financial assets (net)
- 47. Impairment losses on other assets (net)
- 48. Gains (losses) on derecognized assets not classified as non-current assets held for sale
- 49. Gains (losses) on non-current assets held for sale
- 50. Consolidated statements of cash flows
- 51. Accountant fees and services
- 52. Related-party transactions
- 53. Remuneration and other benefits received by the Board of Directors and members of the Bank’s Senior Management
- 54. Other information
- 55. Subsequent events
- 56. Explanation added for translation into English
These accompanying consolidated financial statements are presented on the basis of IFRS, as adopted by the European Union. Certain accounting practices applied by the Group that conform to EU-IFRS may not conform to other generally accepted accounting principles.