BBVA

Related Party Disclosures

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.
 

Accounting for Property Plant and Equipment

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.

Banco Bilbao Vizcaya Argentaria SA Period End 31 December 2010

Submitted by YWang on Tue, 2011-06-14 09:43
Banco Bilbao Vizcaya Argentaria SA Annual Report 2010
CR Monitor Issue: 
2011/0608
Company covered: 
Banco Bilbao Vizcaya Argentaria SA
Period End: 
31 December 2010
Report issued on 14 June 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Improvements made to risk disclosures including an enhanced age analysis of financial assets past due but not impaired and a new section addressing risk in the Spanish real estate and construction sector.
Change
Prior year earnings per share restated following a capital increase with pre-emptive subscription rights.
Change
Adjustments made to comparative segmental information to reflect issues including the hyperinflationary economy in Venezuela.
Change
Hedging derivative liabilities excluded from financial instrument fair value table but the reason for this is not clear.
Change
No explanation for restatements in relation to joint ventures.

Banco Bilbao Vizcaya Argentaria SA Period End 31 December 2009

Submitted by Company Reporting on Thu, 2010-04-22 13:48
Banco Bilbao Vizcaya Argentaria SA Annual Report 2009
Impairments heightened by write-down of goodwill
Spanish Bank Banco Bilbao Vizcaya Argentaria recognises €1.1 billion impairment of goodwill in businesses in the USA that reduces pre-tax profit by 16%, adding that reasonably possible changes to key assumptions may lead to further charges in the future.
Disclosures on contracts with resale and repurchase commitments revised and extended
Spanish bank Banco Bilbao Vizcaya Argentaria restates upwards by 2.3% the comparative amount of financial instruments purchased with resale commitments, telling us that it now includes contracts with the Bank of Spain.

Banco Bilbao Vizcaya Argentaria SA Period End 31 December 2009

Submitted by Alisdair on Thu, 2010-04-22 13:48
Banco Bilbao Vizcaya Argentaria SA Annual Report 2009
Impairments heightened by write-down of goodwill
Spanish Bank Banco Bilbao Vizcaya Argentaria recognises €1.1 billion impairment of goodwill in businesses in the USA that reduces pre-tax profit by 16%, adding that reasonably possible changes to key assumptions may lead to further charges in the future.
Disclosures on contracts with resale and repurchase commitments revised and extended
Spanish bank Banco Bilbao Vizcaya Argentaria restates upwards by 2.3% the comparative amount of financial instruments purchased with resale commitments, telling us that it now includes contracts with the Bank of Spain.