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Note 28 - Retained earnings, revaluation reserves and other reserves | 12 Months Ended
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Dec. 31, 2019
Retained earnings, revaluation reserves and other reserves. |
Retained earnings, revaluation reserves and other reserves | 28. Retained earnings, revaluation reserves and other reserves 28.1 Breakdown of the balance The breakdown of the balance under this heading in the accompanying consolidated balance sheets is as follows:
Retained earnings, revaluation reserves and other reserves. Breakdown by concepts (Millions of Euros)
|  | 2019 | 2018 | 2017
Legal reserve |  | 653 | 653 | 644
Restricted reserve |  | 124 | 133 | 159
Reserves for regularizations and balance revaluations |  | - | 3 | 12
Voluntary reserves |  | 8,331 | 8,010 | 8,643
Total reserves holding company |  | 9,108 | 8,799 | 9,458
Consolidation reserves attributed to the Bank and dependent consolidated companies. |  | 17,169 | 14,222 | 14,266
Total |  | 26,277 | 23,021 | 23,724
28.2 Legal reserve Under the amended Spanish Corporations Act, 10% of any profit made each year must be transferred to the legal reserve. The transfer must be made until the legal reserve reaches 20% of the common stock. The legal reserve can be used to increase the common s tock provided that the remaining reserve balance does not fall below 10% of the increased capital. While it does not exceed 20% of the common stock, it can only be allocated to offset losses exclusively in the case that there are not sufficient reserves av ailable. 28.3 Restricted reserves As of December 31, 2019, 2018 and 2017, the Bank’s restricted reserves are as follows:
Restricted reserves. Breakdown by concepts (Millions of Euros)
|  | 2019 | 2018 | 2017
Restricted reserve for retired capital |  | 88 | 88 | 88
Restricted reserve for parent company shares and loans for those shares |  | 34 | 44 | 69
Restricted reserve for redenomination of capital in euros |  | 2 | 2 | 2
Total |  | 124 | 133 | 159
The restricted reserve for retired capital resulted from the reduction of the nominal par value of the BBVA shares made in April 2000. The second heading corresponds to restricted reserves related to the amount of shares issued by the Bank in its possession at each date, as well as the amount of customer loans outstanding at those dates that were granted for the purchase of, or are secured by, the parent company shares. Finally, pursuant to Law 46/1998 on the Introduction of the Euro, a restricted reserve is recognized as a result of the rounding effect of the redenomination of the parent company common stock in euros. 28.4 Retained earnings, revaluation reserves and other reserves by entity The breakdown, by company or corporate group, under the headings “Retained earnings, revaluation reserves” and “other reserves” in the accompanying consolidated balance shee ts is as follows:
Retained earnings, revaluation reserves and other reserves. Breakdown by concepts (Millions of Euros)
|  | 2019 | 2018 | 2017
Retained earnings (losses) and revaluation reserves |  |  |  |
Holding Company |  | 16,623 | 14,701 | 15,759
BBVA Mexico Group |  | 10,645 | 10,014 | 9,442
Garanti BBVA Group |  | 1,985 | 1,415 | 751
BBVA Colombia Group |  | 1,130 | 998 | 926
Corporación General Financiera S.A. |  | 932 | 1,084 | 1,202
BBVA Perú Group |  | 848 | 756 | 681
BBV América, S.L. |  | 247 | 217 | 195
Catalunyacaixa Inmobiliaria, S.A. |  | 225 | 233 | 11
BBVA Chile Group |  | 597 | 552 | 951
BBVA Paraguay |  | 130 | 119 | 108
Bilbao Vizcaya Holding, S.A. |  | 62 | 49 | (73)
Compañía de Cartera e Inversiones, S.A. |  | 47 | 108 | (20)
Gran Jorge Juan, S.A. |  | 27 | (33) | (47)
Banco Industrial de Bilbao, S.A. |  | (13) | - | 25
BBVA Luxinvest, S.A. |  | (48) | (48) | 25
Pecri Inversión S.L. |  | (50) | (74) | (76)
BBVA Suiza, S.A. |  | (52) | (53) | (57)
BBVA Portugal Group |  | (59) | (66) | (436)
BBVA Seguros, S.A. |  | (99) | (127) | (215)
BBVA Venezuela Group |  | (125) | (124) | (113)
Grupo BBVA USA Bancshares |  | (317) | (586) | (794)
BBVA Argentina Group |  | 35 | 103 | 999
Anida Grupo Inmobiliario, S.L. |  | (587) | 363 | 515
Unnim Real Estate |  | (594) | (587) | (576)
Anida Operaciones Singulares, S.L. |  | (5,375) | (5,317) | (4,881)
Other |  | 188 | (618) | (544)
Subtotal |  | 26,402 | 23,079 | 23,758
Other reserves or accumulated losses of investments in joint ventures and associates |  |  |  |
Metrovacesa, S.A. |  | (75) | (61) | (53)
ATOM Bank PLC |  | (56) | (28) | (12)
Other |  | 6 | 31 | 30
Subtotal |  | (125) | (58) | (35)
Total |  | 26,277 | 23,021 | 23,724
For the purpose of allocating the reserves and accumulated losses to the consolidated entities and to the parent company, the transfers of reserves arising from the dividends paid and transactions between these enti ties are taken into account in the period in which they took place.

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