Introduction, basis for presentation of the financial statements and internal control of financial information and other information Accounting policies and valuation criteria applied System of shareholder remuneration Earnings per share Risk management Fair value of financial instruments Cash and balances with central banks Financial assets and liabilities held for trading Other financial assets and liabilities at fair value through profit or loss Available-for-sale financial assets Loans and receivables Hedging derivatives (receivable and payable) and Fair-value changes of the hedged items in portfolio hedges of interest-rate risk Non-current assets held for sale Investments in entities Tangible assets Intangible assets Tax assets and liabilities Other assets and liabilities Financial liabilities at amortized cost Provisions Pensions and other post-employment commitments Common stock Share premiumĤ Translation of financial statements originally issued in Spanish and prepared in accordance with Spanish generally accepted accounting principles (Bank of Spain Circular 4/2004, and as amended thereafter, which adapts the EU-IFRS for banks. 8 Statements of recognized income and expenses Statements of changes in equity Statements of cash flows Notes to the Accompanying Financial Statements 1.
Contents Financial Statements Balance sheets. In the event of a discrepancy, the original Spanish-language Annual Report Financial Statements, Management Report and Audit Report 2014Ä£ Translation of financial statements originally issued in Spanish and prepared in accordance with Spanish generally accepted accounting principles (Bank of Spain Circular 4/2004, and as amended thereafter, which adapts the EU-IFRS for banks. This English version is a translation of the original in Spanish for information purposes only. 1 Translation of financial statements originally issued in Spanish and prepared in accordance with Spanish generally accepted accounting principles (Bank of Spain Circular 4/2004, and as amended thereafter, which adapts the EU- IFRS for banks.