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- Notes to the consolidated financial statements
- 1. Introduction, basis for the presentation of the consolidated financial statements and internal control of financial 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. 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. Insurance and reinsurance contracts
- 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. Income from equity instruments
- 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
- 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
36. Other contingent assets and liabilities
As of December 31, 2012, 2011 and 2010, there were no contingent assets or liabilities for significant amounts other than those registered in these financial statements.