Consolidated Financial Statements

Consolidated balance sheet

Consolidated income statement

Consolidated cash flow statement

Consolidated statement of changes in equity

Notes to the consolidated financial statements

1. General

2. Basis of consolidation

3. Related party disclosures

4. Recognition and measurement of assets, equity and liabilities

5. Recognition and measurement of income and expenses

6. Business combination 

7. Assets and liabilities held for sale and discontinued operations 

Notes to the consolidated balance sheet

8. Cash and balances with central banks 
9. Banks
10. Financial assets held for trading
11. Financial assets at fair value through profit and loss

12. Available-for-sale financial assets
13. Loans and receivables

14. Held-to-maturity financial assets
15. Investments in associates

16. Intangible assets

17. Property, plant and equipment

18. Tax

19. Deferred tax 

20. Other assets 
21. Prepayments and accrued income 
22. Derivative positions held on behalf of clients 

23. Customer deposits
24. Financial liabilities at amortised cost
25. Provisions

26. Other liabilities
27. Accruals and deferred income

28. Shareholders' equity

Notes to the consolidated income statement

29. Interest
30. Commission

31. Other income
32. Result on investments
33. Impairment losses on financial instruments
34. Employee expenses

35. Depreciation and amortisation
36. Other operating expenses
37. Earnings per share (euros)

38. Diluted earnings per share (euros)
39. Paid and proposed dividend

40. Related party disclosures

41. Liabilities not shown on the face of the balance sheet

42. Post-balance-sheet events
43. Segment information

44. Financial risks

45. Fair value financial instruments

Company Financial Statements

Company balance sheet

Company income statement

Company statement of changes in equity

Notes to the company financial statements

a. General
b. Accounting policies

Notes to the company balance sheet

c. Cash and balances with central banks
d. Banks
e. Financial assets held for trading 
f. Financial assets at fair value through profit and loss

g. Available-for-sale financial assets
h. Loans and receivables
i. Held-to-maturity financial assets
j. Investments in subsidiaries and associates

k. Intangible assets

l. Property, plant and equipment

m. Current tax assets
n. Deferred tax
o. Other assets 

p. Prepayments and accrued income
q. Customer deposits
r. Financial liabilities at amortised cost
s. Provisions

t. Other liabilities
u. Accruals and deferred income 

v. Shareholders' equity
w. Other information