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Note 18 - Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2017
Intangible Assets and Goodwill Abstract |
Goodwill. Breakdown by CGU and Changes of the year |
Goodwill. Breakdown by CGU and Changes of the year (Millions of euros)
| The United States | Turkey | Mexico | Colombia | Chile | Other | Total
Balance as of December 31, 2014 | 4,767 | - | 638 | 208 | 65 | 20 | 5,697
Additions | 12 | 788 | - | - | - | - | 800
Exchange difference | 549 | (62) | (35) | (31) | (3) | (1) | 418
Balance as of December 31, 2015 | 5,328 | 727 | 602 | 176 | 62 | 20 | 6,915
Additions | - | - | - | - | - | 8 | 8
Exchange difference | 175 | (101) | (79) | 14 | 6 | - | 15
Other | - | (1) | - | - | - | - | (1)
Balance as of December 31, 2016 | 5,503 | 624 | 523 | 191 | 68 | 28 | 6,937
Additions | - | - | 24 | - | - | - | 24
Exchange difference | (666) | (115) | (44) | (22) | (3) | (1) | (851)
Impairment | - | - | - | - | - | (4) | (4)
Other | - | - | (10) | - | (33) | - | (43)
Balance as of December 31, 2017 | 4,837 | 509 | 493 | 168 | 32 | 23 | 6,062
Impairment test hypotheses CGU Goodwill in the United States |
Impairment test hypotheses CGU Goodwill in the United States
| 2017 | 2016 | 2015
Discount rate | 10.0% | 10.0% | 9.8%
Sustainable growth rate | 4.0% | 4.0% | 4.0%
Sensitivity analysis for main hypotheses United States |
Sensitivity analysis for main hypotheses - USA (Millions of euros)
| Impact of an increase of 50 basis points (*) | Impact of a decrease of 50 basis points (*)
Discount rate | (1,159) | 1,371
Sustainable growth rate | 661 | (559)
(*) Based on historical changes, the use of 50 basis points to calculate the sensitivity analysis would be a reasonable variation with respect to th e observed variations over the last five years.
Valuation and calculation of badwill for the acquisition of stake in Catalunya Banc |
Valuation and calculation of negative goodwill for the acquisition of stake in Catalunya Banc (Millions of euros)
| Carrying Amount | Fair Value
Acquisition cost (A) | - | 1,165
Cash on hand | 616 | 616
Financial assets held for trading | 341 | 341
Available-for-sale financial assets | 1,845 | 1,852
Loans and receivables | 37,509 | 36,766
Fair value changes of the hedged items in portfolio hedge of interest rate risk | 23 | 23
Derivatives – Hedge accounting | 845 | 845
Non-current assets and disposal groups classified as held for sale | 274 | 193
Investments in subsidiaries, joint ventures and associates | 209 | 293
Tangible assets | 908 | 626
Intangible assets | 7 | 129
Other assets | 581 | 498
Financial Liabilities Held for Trading | (332) | (332)
Financial liabilities at Amortized Cost | (41,271) | (41,501)
Fair value changes of the hedged items in portfolio hedge of interest rate risk | (490) | (490)
Derivatives – Hedge accounting | (535) | (535)
Provisions | (1,248) | (1,667)
Other liabilities | (84) | (84)
Deferred tax | 3,312 | 3,630
Total fair value of assets and liabilities acquired (B) | - | 1,205
Non controlling Interest Catalunya Banc Group (**) (C) | 2 | 2
Non controlling Interest after purchase (D) | - | 12
Negative goodwill (A)-(B)+(C )+(D) | - | (26)
(*) After the purchase, it has been reclassified under the heading “Available-for-sale financial assets” (**) It correspon ds to non-controlling interests that Catalunya Banc held, prior to integration in the BBVA Group
Valuation and calculation of goodwill in Garanti Bank |
Valuation and calculation of goodwill in Garanti Bank (Millions of euros)
| Carrying Amount | Fair Value
Acquisition cost (A) | - | 5,044
Cash on hand | 8,915 | 8,915
Financial assets held for trading | 419 | 419
Available-for-sale financial assets | 14,618 | 14,773
Loans and receivables | 58,495 | 58,054
Non-current assets and disposal groups classified as held for sale | - | (2)
Investments in subsidiaries, joint ventures and associates | 14 | 21
Hedging Derivatives | 785 | 1,399
Non-current assets held for sale | 11 | 1,188
Other assets | 3,715 | 3,652
Financial liabilities at Amortized Cost | (70,920) | (70,926)
Provisions | (394) | (697)
Other liabilities | (6,418) | (6,418)
Deferred tax | 263 | 182
Total fair value of assets and liabilities acquired (B) | - | 10,560
Non controlling Interest Garanti Group (C) | 5,669 | 5,669
Non controlling Interest after purchase (D) | - | 635
Goodwill (A)-(B)+(C )+(D) | - | 788
Impairment test hypotheses CGU Goodwill in Turkey |
Impairment test assumptions CGU Goodwill in Turkey
| 2017 | 2016 | 2015
Discount rate | 18.0% | 17.7% | 14.8%
Sustainable growth rate | 7.0% | 7.0% | 7.0%
Sensitivity Analysis for main hypotheses Turkey |
Sensitivity analysis for main assumptions - Turkey (Millions of euros)
| Impact of an increase of 50 basis points (*) | Impact of a decrease of 50 basis points (*)
Discount rate | (298) | 327
Sustainable growth rate | 214 | (196)
Other intangible assets Explanatory |
Other intangible assets (Millions of euros)
|  | 2017 | 2016 | 2015
Computer software acquisition expenses |  | 1,682 | 1,877 | 1,875
Other intangible assets with an infinite useful life |  | 12 | 12 | 26
Other intangible assets with a definite useful life |  | 708 | 960 | 1,235
Total |  | 2,402 | 2,849 | 3,137
Other Intangible Assets. Changes Over the Period |
Other Intangible Assets (Millions of euros)
| Notes | 2017 | 2016 | 2015
Balance at the beginning |  | 2,849 | 3,137 | 1,673
Acquisition of subsidiaries in the year |  | - | - | 1,452
Additions |  | 564 | 645 | 571
Amortization in the year | 45 | (694) | (735) | (631)
Exchange differences and other |  | (305) | (196) | 76
Impairment |  | (12) | (3) | (4)
Balance at the end |  | 2,402 | 2,849 | 3,137

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