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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
28. Share premium
The changes in the balances under this heading in the accompanying consolidated balance sheets are due to the common stock increases carried out in 2011 and 2010 (see Note 27).
The amended Spanish Corporation Act expressly permits the use of the share premium balance to increase capital and establishes no specific restrictions as to its use.