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Related Parties | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Related Parties [Abstract] |
Related Parties | 38. Related parties a) Parent The Bank’s direct controlling entity is Banco Bilbao Vizcaya Argentaria, S.A. b) Key Management personnel Key management personnel are those having the authority and responsibility for planning, managing and controlling the Bank’s activities, whether directly or indirectly. Based on that definition, the Bank considers the members of the Board of Directors as key management personnel. b.1) Remuneration of key management personnel The key personnel of the Board of Directors received the following compensations for the years ended December 31, 2023, 2022 and 2021:
|  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Fees |  |  | 260,104 |  |  |  | 281,622 |  |  |  | 329,596 |
Total |  |  | 260,104 |  |  |  | 281,622 |  |  |  | 329,596 |
b.2) Balances and results arising from transactions with key management personnel
|  | Balances as of |  |  | Results |
|  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 37,505 |  |  |  | 65,429 |  |  |  | 20,541 |  |  |  | 13,939 |  |  |  | 6,552 |
Overdrafts |  |  | — |  |  |  | 6 |  |  |  | 15 |  |  |  | 50 |  |  |  | — |
Mortgage loans |  |  | 1,430 |  |  |  | 3,288 |  |  |  | 68,729 |  |  |  | 51,447 |  |  |  | 1,426 |
Deposits |  |  | 88,640 |  |  |  | 119,835 |  |  |  | 26,352 |  |  |  | 1,149 |  |  |  | 2,146 |
Loans are granted on an arm’s length basis. All loans to key management personnel were classified as performing. b.3) Balances and results arising from transactions with related parties (except key management personnel)
|  | Balances as of |  |  | Results |
Parent |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Cash and other demand deposits |  |  | 10,922,469 |  |  |  | 2,136,505 |  |  |  | — |  |  |  | — |  |  |  | — |
Financial assets pledged as collateral (2) |  |  | — |  |  |  | 176,508 |  |  |  | — |  |  |  | — |  |  |  | — |
Other financial assets (2) |  |  | 113,600 |  |  |  | 1,640,794 |  |  |  | — |  |  |  | — |  |  |  | — |
Other liabilities |  |  | 45,299,560 |  |  |  | 81,819,668 |  |  |  | 51,066,746 |  |  |  | 41,067,033 |  |  |  | 24,408,155 |
Derivatives (Liabilities) (1) |  |  | — |  |  |  | 34,501 |  |  |  | 189,783 |  |  |  | 69,054 |  |  |  | 3,627,971 |
Off-balance sheet transaction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Securities in custody ( 3 ) |  |  | 861,464,724 |  |  |  | 574,069,135 |  |  |  | — |  |  |  | — |  |  |  | — |
Derivative instruments (Notional amount) |  |  | — |  |  |  | 6,019,082 |  |  |  | — |  |  |  | — |  |  |  | — |
Guarantees granted ( 4 ) |  |  | 15,741,245 |  |  |  | 7,187,249 |  |  |  | 34,032 |  |  |  | 30,368 |  |  |  | 47,246 |
Guarantees received |  |  | 19,902,455 |  |  |  | 8,484,843 |  |  |  | — |  |  |  | — |  |  |  | — |
(1) | The result of the Derivative Instruments (Asset) is disclosed in the Derivative Instruments (Liability) line.
(2) | These operations do not generate results.
(3) | These balances represent the shares in custody of Banco BBVA Argentina SA held by BBVA and BBV América.
(4) | These balances represent commercial guarantees granted.
|  | Balances as of |  |  | Results |
Subsidiaries (1) / Associates / Joint Ventures |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Cash and other demand deposits |  |  | — |  |  |  | 1,853 |  |  |  | — |  |  |  | — |  |  |  | — |
Loans and advances |  |  | 27,549,523 |  |  |  | 45,444,864 |  |  |  | 35,920,259 |  |  |  | 27,958,586 |  |  |  | 24,270,775 |
Debt securities at fair value through profit or loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,547 |
Derivatives (Assets) |  |  | — |  |  |  | 92,737 |  |  |  | 151,227 |  |  |  | 318,833 |  |  |  | — |
Other financial assets |  |  | 438,171 |  |  |  | 1,331,883 |  |  |  | — |  |  |  | — |  |  |  | — |
Deposits |  |  | 14,301,546 |  |  |  | 5,155,041 |  |  |  | 4,454,404 |  |  |  | 932,872 |  |  |  | 860,510 |
Other liabilities |  |  | 1,324,162 |  |  |  | 72 |  |  |  | 3,922,886 |  |  |  | 149 |  |  |  | 24,912 |
Financing received |  |  | — |  |  |  | 499,887 |  |  |  | 249,280 |  |  |  | 208,427 |  |  |  | — |
Fee and commission income |  |  | — |  |  |  | — |  |  |  | 712,997 |  |  |  | 825 |  |  |  | — |
Other operating income ( 2 ) |  |  | — |  |  |  | — |  |  |  | 1,127,598 |  |  |  | 867,315 |  |  |  | 429,026 |
Other administrative expenses |  |  | — |  |  |  | — |  |  |  | 49,303 |  |  |  | — |  |  |  | — |
Off-balance sheet transaction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps (notional amount) |  |  | — |  |  |  | 4,671,087 |  |  |  | — |  |  |  | — |  |  |  | — |
Securities in custody |  |  | 21,277,312 |  |  |  | 25,117,042 |  |  |  | — |  |  |  | — |  |  |  | — |
Guarantees received |  |  | — |  |  |  | 2,245,950 |  |  |  | — |  |  |  | — |  |  |  | — |
Guarantees granted ( 3 ) |  |  | 280,500 |  |  |  | 426,046 |  |  |  | — |  |  |  | — |  |  |  | — |
(1) | The transactions between BBVA and its subsidiaries detailed in the preceding table were eliminated for the purposes of consolidation in the Consolidated Financial Statements as of December 31, 2023.
(2) | Operating leases.
(3) | These balances represent commercial guarantees granted.
Transactions have been agreed upon on an arm’s length basis. All loans to related parties were classified as performing.

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