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- Notes to the consolidated financial statements
- 1. Introduction, basis for presentation of the consolidated financial statements and internal control of financial information
- 2. Principles of consolidation, accounting policies and measurement bases applied and recent EU-IFRS pronouncements
- 3. Banco Bilbao Vizcaya Argentaria Group
- 4. Allocation of earnings and the new system of shareholder remuneration
- 5. Earnings per share
- 6. Bases and methodology for business segment reporting
- 7. Risk management
- 8. Fair value of financial instruments
- 9. Cash and balances with central banks
- 10. Financial assets and liabilities held for trading
- 11. Other financial assets and liabilities at fair value through profit or loss
- 12. Available-for-sale financial assets
- 13. Loans and receivables
- 14. Held-to-maturity investments
- 15. Hedging derivatives (receivable and payable) and Fair-value changes of the hedged items in portfolio hedges of interest-rate risk
- 16. Non-current assets held for sale and liabilities associated with non-current assets held for sale
- 17. Investments in entities accounted for using the equity method
- 18. Reinsurance assets
- 19. Tangible assets
- 20. Intangible assets
- 21. Tax assets and liabilities
- 22. Other assets and liabilities
- 23. Financial liabilities at amortized cost
- 24. Liabilities under insurance contracts
- 25. Provisions
- 26. Pensions and other post-employment commitments
- 27. Common stock
- 28. Share premium
- 29. Reserves
- 30. Treasury stock
- 31. Valuation adjustments
- 32. Non-controlling interests
- 33. Capital base and capital management
- 34. Contingent risks and commitments
- 35. Assets assigned to other own and third-party obligations
- 36. Other contingent assets and liabilities
- 37. Purchase and sale commitments and future payment obligations
- 38. Transactions for the account of third parties
- 39. Interest Income and Expense and Similar Items
- 40. Dividend income
- 41. Share of profit or loss of entities accounted for using the equity method
- 42. Fee and commission income
- 43. Fee and commission expenses
- 44. Net gains (losses) on financial assets and liabilities (net)
- 45. Other operating income and expenses
- 46. Administration costs
- 47. Depreciation and amortization
- 48. Provisions (net)
- 49. Impairment losses on financial assets (net)
- 50. Impairment losses on other assets (net)
- 51. Gains (losses) on derecognized assets not classified as non-current assets held for sale
- 52. Gains (losses) on non-current assets held for sale not classified as discontinued transactions
- 53. Consolidated statements of cash flows
- 54. Accountant fees and services
- 55. Related party transactions
- 56. Remuneration and other benefits of the Board of Directors and Members of the Bank’s Management Committee
- 57. Detail of the directors’ holdings in companies with similar business activities
- 58. Other information
- 59. Subsequent events
- 60. Explanation added for translation to English
18. Reinsurance assets
This heading in the accompanying consolidated balance sheets reflects the amounts receivable by consolidated entities from reinsurance contracts with third parties.
| Reinsurance Asset | Millions of Euros | ||
|---|---|---|---|
| 2011 | 2010 | 2009 | |
| Reinsurance assets | 26 | 28 | 29 |