A

• Adjusted acquisition cost
• Amortized cost
• Assets leased out under operating lease
• Associates
• Available-for-sale financial assets

B

• Basic earnings per share
• Business combination

C

• Cash flow hedges
• Commissions and fees
• Contingencies
• Contingent commitments
• Contingent risks
• Contingent liabilities
• Correlation risk
• Current service cost
• Current tax assets
• Current tax liabilities

D

• Debt obligations/certificates
• Deferred tax assets
• Deferred tax liabilities
• Defined benefit plans
• Defined contribution plans
• Deposits from central banks
• Deposits from credit institutions
• Deposits from customers
• Diluted earnings per share

E

• Early retirements
• Economic capital
• Economic profit
• Effective interest rate
• Employee expenses
• Equity
• Equity instruments
• Equity method
• Exchange/translation differences

F

• Fair value
• Fair value hedges
• Fees
• Financial guarantees
• Financial instrument
• Financial liabilities at amortized cost
• Full consolidation method

G

• Gains or losses on financial assets and liabilities, net
• Goodwill

H

• Hedges of net investments in foreign operations
• Hedging derivatives
• Held-to-maturity investments
• Held for trading (assets and liabilities)

I

• Impaired financial assets
• Impaired/doubtful/non-performing portfolio
• Income from equity instruments
• Insurance contracts linked to pensions
• Inventories
• Investment properties

J

• Jointly controlled entities

K

L

• Leases
• Liabilities associated with non-current assets held for sale
• Liabilities under insurance contracts
• Loans and advances to customers
• Loans and receivables

M

• Mortgage-covered bonds

N

• Non-controlling interests
• Non-current assets held for sale
• Non-monetary assets
• Non performing contingent risk
• Non Performing Loans (NPL)
• NPA Coveraged ratio
• NPA ratio

O

• Other equity instruments
• Other financial assets/liabilities at fair value through profit or loss
• Own/treasury shares

P

• Past service cost
• Post-employment benefits
• Property, plant and equipment/tangible assets
• Proportionate consolidation method
• Provision expenses
• Provisions
• Provisions for contingent exposures and commitments
• Provision for credit losses
• Provisions for pensions and similar obligation
• Public-covered bonds

Q

R

• Refinancing Operation
• Renewal Operation
• Refinanced Operation
• Restructured Operation
• Renegotiated Operation
• Reserves

S

• Securitization fund
• Share premium
• Short positions
• Stockholders funds
• Structured credit products
• Subordinated liabilities
• Subsidiaries
• Substandard risk

T

• Tax liabilities
• Trading derivatives
• Total Shareholder Return (TSR)

U

• Unit-Link

V

• Value at Risk (VaR)

W

X

Y

Z