Banco Santander s balance sheet and income statement

Transcripción

1 Banco Santander s balance sheet and income statement

2 Banco Santander s balance sheet and income statement Balance sheet at 31 december 2016 with distribution of income ASSETS December 2016 Cash, cash balances at central banks and others deposits on demand 15,636,094,008 Financial assets held for trading 70,436,862,445 Derivatives 45,257,579,090 Equity instruments 7,249,053,226 Debt instruments 17,889,432,636 Loans and advances 40,797,493 Credit institutions - Customers 40,797,493 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 8,271,766,925 Financial assets designated at fair value through profit or loss 25,268,926,313 Equity instruments - Debt instruments - Loans and advances 25,268,926,313 Credit institutions 8,532,573,059 Customers 16,736,353,254 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 307,536,879 Financial assets available-for-sale 30,067,981,927 Equity instruments 2,442,771,090 Debt instruments 27,625,210,837 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 9,991,127,701 Loans and receivables 218,288,323,436 Debt instruments 13,681,018,718 Loans and advances 204,607,304,718 Central banks 47,468,053 Credit institutions 25,763,207,876 Customers 178,796,628,789 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 3,513,578,494 Investments held-to-maturity 1,952,862,134 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 448,573,443 Hedging derivatives 2,282,992,275 Changes in the fair value of hedged items in portfolio hedges of interest rate risk 83,692,325 Investments 80,613,619,706 Group entities 78,057,331,413 Joint ventures entities 389,176,390 Associated companies 2,167,111,903 Tangible assets 1,833,618,554 Property, plant and equipment: 1,615,502,333 For own use 1,299,186,618 Leased out under an operating lease 316,315,715 Investment property: 218,116,221 Of which: leased out under an operating lease 200,267,421 Memorandum ítems:acquired in financial lease 610,962,164 Intangible assets 160,221,687 Goodwill - Other intangible assets 160,221,687 Tax assets 9,586,391,005 Current tax assets 1,378,748,288 Deferred tax assets 8,207,642,717 Other assets 3,109,708,798 Insurance contracts linked to pensions 1,833,598,425 Inventories - Other 1,276,110,373 Non-current assets held for sale 1,923,154,894 Total assets 461,244,449,

3 Balance sheet at 31 december 2016 with distribution of income LIABILITIES December 2016 Financial liabilities held for trading 54,549,827,794 Derivatives 46,974,803,335 Short positions 7,575,024,459 Deposits - Credit institutions - Customers - Marketable debt securities - Other financial liabilities - Financial liabilities designated at fair value through profit or loss 15,124,176,228 Deposits 15,124,176,228 Central banks 8,400,866,878 Credit institutions 3,141,354,574 Customers 3,581,954,776 Marketable debt securities - Other financial liabilities - Memorandum ítems:subordinated liabilities - Financial liabilities at amortised cost 314,184,014,817 Deposits 281,095,610,250 Central banks 25,066,833,769 Credit institutions 49,286,872,546 Customers 206,741,903,935 Marketable debt securities 22,954,830,190 Other financial liabilities 10,133,574,377 Memorandum ítems:subordinated liabilities 16,940,727,064 Hedging derivatives 4,197,469,154 Changes in the fair value of hedged items in portfolio hedges of interest risk rate 7,277,024 Provisions 7,338,575,981 Provision for pensions and similar obligations 4,627,187,458 Other long term employee benefits 1,588,197,734 Provisions for taxes and other legal contingencies 262,184,744 Provisions for commitments and guarantees given 266,491,486 Other provisions 594,514,559 Tax liabilities 1,378,111,453 Current tax liabilities - Deferred tax liabilities 1,378,111,453 Equity refundable on demand - Other liabilities 2,031,915,043 Of which: welfare fund - Liabilities associated with non-current assets held for sale - Total liabilities 398,811,367,

4 Banco Santander s balance sheet and income statement Balance sheet at 31 december 2016 with distribution of income EQUITY December 2016 Shareholders equity 62,227,571,916 Capital 7,291,170,351 Called up paid capital 7,291,170,351 Unpaid capital which has been called up - Memorandum ítems: uncalled up capital - Share premium 44,912,482,228 Equity instruments issued other than capital - Equity component of compound financial instruments - Other equity instruments - Other equity instruments 135,367,870 Accumulated retained earnings 7,796,203,826 Revaluation reserves - Other reserves 2,092,714,664 (-) Own shares (367,023) Results for the period (-) Dividends Other comprehensive income 205,510,097 Items not reclassified to profit or loss (1,080,350,386) Actuarial gains or (-) losses on defined benefit pension plans (1,080,350,386) Non-current assets classified as held for sale - Other valuation adjustments - Items that may be reclassified to profit or loss 1,285,860,483 Hedge of net investments in foreign operations (effective portion) 21 Exchange differences - Hedging derivatives. Cash flow hedges (effective portion) 4,767,319 Financial assets available-for-sale 1,281,093,143 Debt instruments 636,216,408 Equity instruments 644,876,735 Non-current assets classified as held for sale - Total equity 62,433,082,013 Total liabilities and equity 461,244,449,507 Memorandum items Contingent liabilities 60,059,304,852 Contingent commitments 85,249,976,

5 Balance sheet at 31 december 2016 before distribution of income ASSETS December 2016 Cash, cash balances at central banks and others deposits on demand 15,636,094,008 Financial assets held for trading 70,436,862,445 Derivatives 45,257,579,090 Equity instruments 7,249,053,226 Debt instruments 17,889,432,636 Loans and advances 40,797,493 Credit institutions - Customers 40,797,493 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 8,271,766,925 Financial assets designated at fair value through profit or loss 25,268,926,313 Equity instruments - Debt instruments - Loans and advances 25,268,926,313 Credit institutions 8,532,573,059 Customers 16,736,353,254 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 307,536,879 Financial assets available-for-sale 30,067,981,927 Equity instruments 2,442,771,090 Debt instruments 27,625,210,837 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 9,991,127,701 Loans and receivables 218,288,323,436 Debt instruments 13,681,018,718 Loans and advances 204,607,304,718 Central banks 47,468,053 Credit institutions 25,763,207,876 Customers 178,796,628,789 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 3,513,578,494 Investments held-to-maturity 1,952,862,134 Memorandum items: lent or delivered as guarantee with disposal or pledge rights 448,573,443 Hedging derivatives 2,282,992,275 Changes in the fair value of hedged items in portfolio hedges of interest rate risk 83,692,325 Investments 80,613,619,706 Group entities 78,057,331,413 Joint ventures entities 389,176,390 Associated companies 2,167,111,903 Tangible assets 1,833,618,554 Property, plant and equipment: 1,615,502,333 For own use 1,299,186,618 Leased out under an operating lease 316,315,715 Investment property: 218,116,221 Of which: leased out under an operating lease 200,267,421 Memorandum ítems:acquired in financial lease 610,962,164 Intangible assets 160,221,687 Goodwill - Other intangible assets 160,221,687 Tax assets 9,586,391,005 Current tax assets 1,378,748,288 Deferred tax assets 8,207,642,717 Other assets 3,109,708,798 Insurance contracts linked to pensions 1,833,598,425 Inventories - Other 1,276,110,373 Non-current assets held for sale 1,923,154,894 Total assets 461,244,449,

6 Banco Santander s balance sheet and income statement Balance sheet at 31 december 2016 before distribution of income LIABILITIES December 2016 Financial liabilities held for trading 54,549,827,794 Derivatives 46,974,803,335 Short positions 7,575,024,459 Deposits - Credit institutions - Customers - Marketable debt securities - Other financial liabilities - Financial liabilities designated at fair value through profit or loss 15,124,176,228 Deposits 15,124,176,228 Central banks 8,400,866,878 Credit institutions 3,141,354,574 Customers 3,581,954,776 Marketable debt securities - Other financial liabilities - Memorandum ítems:subordinated liabilities - Financial liabilities at amortised cost 313,381,986,079 Deposits 281,095,610,250 Central banks 25,066,833,769 Credit institutions 49,286,872,546 Customers 206,741,903,935 Marketable debt securities 22,954,830,190 Other financial liabilities 9,331,545,639 Memorandum ítems:subordinated liabilities 16,940,727,064 Hedging derivatives 4,197,469,154 Changes in the fair value of hedged items in portfolio hedges of interest risk rate 7,277,024 Provisions 7,338,575,981 Provision for pensions and similar obligations 4,627,187,458 Other long term employee benefits 1,588,197,734 Provisions for taxes and other legal contingencies 262,184,744 Provisions for commitments and guarantees given 266,491,486 Other provisions 594,514,559 Tax liabilities 1,378,111,453 Current tax liabilities - Deferred tax liabilities 1,378,111,453 Equity refundable on demand - Other liabilities 2,031,915,043 Of which: welfare fund - Liabilities associated with non-current assets held for sale - Total liabilities 398,009,338,

7 Balance sheet at 31 december 2016 before distribution of income EQUITY December 2016 Shareholders equity 63,029,600,654 Capital 7,291,170,351 Called up paid capital 7,291,170,351 Unpaid capital which has been called up - Memorandum ítems: uncalled up capital - Share premium 44,912,482,228 Equity instruments issued other than capital - Equity component of compound financial instruments - Other equity instruments - Other equity instruments 135,367,870 Accumulated retained earnings 7,783,579,270 Revaluation reserves - Other reserves 2,092,714,664 (-) Own shares -367,023 Results for the period 2,481,305,887 (-) Dividends (1,666,652,593) Other comprehensive income 205,510,097 Items not reclassified to profit or loss (1,080,350,386) Actuarial gains or (-) losses on defined benefit pension plans (1,080,350,386) Non-current assets classified as held for sale - Other valuation adjustments - Items that may be reclassified to profit or loss 1,285,860,483 Hedge of net investments in foreign operations (effective portion) 21 Exchange differences - Hedging derivatives. Cash flow hedges (effective portion) 4,767,319 Financial assets available-for-sale 1,281,093,143 Debt instruments 636,216,408 Equity instruments 644,876,735 Non-current assets classified as held for sale - Total equity 62,433,082,013 Total liabilities and equity 461,244,449,507 Memorandum items Contingent liabilities 60,059,304,852 Contingent commitments 85,249,976,

8 Banco Santander s balance sheet and income statement Income statement for the year ended 31 december 2016 December 2016 Interest income 5,763,365,625 Interest expense (3,113,389,802) Net interest income 2,649,975,823 Dividend income 3,718,969,256 Commission income 2,035,121,693 Commission expense (343,343,902) Gains or losses on financial assets and liabilities not measured at fair value through profit or loss, net 289,070,921 Gains or losses on financial assets and liabilities held for trading, net 310,070,111 Gains or losses on financial assets and liabilities measured at fair value through profit or loss, net 177,037,982 Gains or losses from hedge accounting, net (17,187,203) Exchange differences, net (586,703,701) Other operating income 247,578,713 Other operating expenses (462,396,783) Total income 8,018,192,910 Administrative expenses (4,211,256,660) Staff costs (2,153,724,594) Other general administrative expenses (2,057,532,066) Depreciation and amortisation cost (160,289,083) Provisions or reversal of provisions (714,054,594) Impairment or reversal of impairment at financial assets not measured at fair value through profit or loss, net (559,594,548) Financial assets measured at cost 43,238,455 Financial assets available-for-sale (11,949,948) Loans and receivables 528,306,041 Held-to-maturity investments - Profit from operations 2,372,998,025 Impairment of investments in subsidiaries, joint ventures and associates, net (483,951,482) Impairment on non-financial assets, net - Tangible assets - Intangible assets - Others - Gains or losses on non financial assets and investments, net 344,608,882 From wich: investments in subsidaries, joint ventures and associates 334,423,671 Negative goodwill recognised in results - Gains or losses on non-current assets held for sale classified as discontinued operations (104,799,154) Profit or loss before tax from continuing operations 2,128,856,271 Tax expense or income from continuing operations 352,618,171 Profit for the period from continuing operations 2,481,474,442 Profit or loss after tax from discontinued operations - Profit for the period 2,481,305,

9 Cuentas Proposed de distribution pérdidas y of ganancias income as correspondientes of 31 December a 2016 los ejercicios anuales terminados el 31 de diciembre de 2016 y 2015 Millones de euros Profit before taxes 2,128,687,716 (Debe) /Haber Income tax (352,618,171) Nota * Profit Ingresos for por the intereses period from continuing operations 2,481,305, Distribution (Gastos por intereses) 35 (3.113) (3.582) Legal Margen reserve de intereses Voluntary Ingresos por reserve dividendos 12,624, Dividends Ingresos por comisiones 2,468,681, (Gastos por comisiones) 38 (343) (354) Ganancias o pérdidas al dar de baja en cuentas activos y pasivos financieros no valorados a valor razonable con cambios en resultados, netas Ganancias o pérdidas por activos y pasivos financieros mantenidos para negociar, netas Ganancias o pérdidas por activos y pasivos financieros designados a valor razonable con cambios en resultados, netas Ganancias o pérdidas resultantes de la contabilidad de coberturas, netas 39 (17) (24) Diferencias de cambio, netas 40 (587) (312) Otros ingresos de explotación (Otros gastos de explotación) 41 (462) (468) Margen bruto (Gastos de administración) (4.211) (4.365) (Gastos de personal) 42 (2.154) (2.141) (Otros gastos de administración) 43 (2.057) (2.224) Amortización 15 y16 (160) (202) Provisiones o reversión de provisiones 23 (714) (221) Deterioro del valor o reversión del deterioro del valor de activos financieros no valorados a valor razonable con cambios en resultados (560) (1.108) Activos financieros valorados al coste (43) - Activos financieros disponibles para la venta 12 (106) Préstamos y partidas a cobrar 10 (529) (1.002) Inversiones mantenidas hasta el vencimiento - - Resultado de la actividad de explotación Deterioro del valor o reversión del deterioro del valor de inversiones en negocios conjuntos o asociadas 44 (484) (420) Deterioro del valor o reversión del deterioro del valor de activos no financieros 44 - (226) Activos tangibles - - Activos intangibles - (191) Otros - (35) Ganancias o pérdidas al dar de baja en cuentas activos no financieros y participaciones, netas De las cuales: inversiones en dependientes, negocios conjuntos y asociadas Fondo de comercio negativo reconocido en resultados - - Ganancias o pérdidas procedentes de activos no corrientes y grupos enajenables de elementosclasificados como mantenidos para la venta no admisibles como actividades interrumpidas 46 (105) (128) Ganancias o pérdidas antes de impuestos procedentes de las actividades continuadas Gastos o ingresos por impuestos sobre las ganancias de las actividades continuadas Ganancias o pérdidas después de impuestos procedentes de las actividades continuadas Ganancias o pérdidas después de impuestos procedentes de actividades interrumpidas - - Resultado del ejercicio * Saldos reexpresados. Se presentan, única y exclusivamente, a efectos comparativos. Véase Nota 1.d). Las Notas 1 a 49 descritas en la Memoria y los Anexos adjuntos forman parte integrante del balance a 31 de diciembre de