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Similarly, the results of companies disposed of during any year are included only taking into account the period from the start of the year to the date of disposal.The separate financial statements of the parent company of the Group (Banco Bilbao Vizcaya Argentaria, S.

Subsequent changes in this measurement (gains or losses) are recognized temporarily for their amount net of tax effect, under the heading “Valuation adjustments - Available-for-sale financial assets” in the consolidated balance sheets.

Assets and liabilities recognized under these headings in the accompanying consolidated balance sheets are measured at “amortized cost” using the “effective interest rate” method.

This is because the consolidated entities intend to hold such financial instruments to maturity.

However, certain entities in which the Group owns 20% or more of the voting rights are not included as Group associates, since the Group does not have the capacity to exercise significant influence over these entities.

Investments in these entities, which do not represent significant amounts for the Group, are classified as “Available-for-sale financial assets.” In contrast, some investments in entities in which the Group holds less than 20% of the voting rights are accounted for as Group associates, as the Group is considered to have the power to exercise significant influence over these entities.

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