Liabilities
| Liabilities | Key number | Account equivalencies PCEA | Key number | PCEA account equivalences |
|---|---|---|---|---|
| Financial liabilities held for trading | - | - | [00163] | 1765 |
| Other financial liabilities at fair value through profit and loss | - | - | [00164] | - |
| Debts and items payable | - | - | [00165] | [00166] + [00167] + [00168] + [00172] + [00173] + [00174] + [00175] + [00176] + [00177] |
| Subordinated liabilities | [00166] | 178 | - | - |
| Deposits received for ceded reinsurance | [00167] | 186 | - | - |
| Debts for insurance operations | [00168] | [00169] + [00170] + [00171] | - | - |
| Debts with policyholders | [00169] | 434 | - | - |
| Debts with mediators | [00170] | 433 | - | - |
| Conditional debts | [00171] | 45 | - | - |
| Debts from reinsurance operations | [00172] | 400, 401 | - | - |
| Debts for coinsurance operations | [00173] | 402 | - | - |
| Bonds and other negotiable securities | [00174] | 177 | - | - |
| Debts with credit institutions | [00175] | 170 | - | - |
| Debts for preparatory operations for insurance contracts | [00176] | 421 | - | - |
| other debts | [00177] | [00178] + [00179] + [00180] | - | - |
| Debts with public administrations | [00178] | 4750, 4751, 4758, 478, 476, 477 | - | - |
| Other debts with group and associated entities | [00179] | 1603, 1604, 1633, 1634 | - | - |
| Rest of other debts | [00180] | (1034), (1044), 150, (153), (154), 1605, 1635, 171, 172, 173, 174, 175, 179, 180, 181, (190), (192), 194, (195 ), (197), 199, 41, 465, 466, 51, 556 | - | - |
| Hedging derivatives | - | - | [00181] | 1768 |
| Technical provisions | - | - | [00182] | [00183] + [00184] + [00185] + [00190] + [00191] + [00192] |
| Provision for unearned premiums | [00183] | 300 | - | - |
| Provision for ongoing risks | [00184] | 301 | - | - |
| Life insurance provision | [00185] | [00186] + [00187] + [00188] + [00189] | - | - |
| Provision for unearned premiums | [00186] | 310 | - | - |
| Provision for current risk | [00187] | 311 | - | - |
| Mathematical provision | [00188] | 312 | - | - |
| Provision of life insurance when the investment risk is assumed by the policyholder | [00189] | 32 | - | - |
| Provision for benefits | [00190] | 340, 341, 342, 343, 350, 351, 352, 353 | - | - |
| Provision for profit sharing and return | [00191] | 360 | - | - |
| Other technical provisions | [00192] | 370, 371 | - | - |
| Non-technical provisions | - | - | [00193] | [00194] + [00195] + [00196] + [00197] |
| Provisions for taxes and other legal contingencies | [00194] | 141 | - | - |
| Provision for pensions and similar obligations | [00195] | 140 | - | - |
| Provision for payments for settlement agreements | [00196] | 496 | - | - |
| Other non-technical provisions | [00197] | 142, 143, 147, 148 | -- | - |
| Tax liabilities | - | - | [00198] | [00199] + [00200] |
| Current tax liabilities | [00199] | 4752 | - | - |
| Deferred tax liabilities | [00200] | 479 | - | - |
| Rest of liabilities | - | - | [00201] | [00202] + [00203] + [00204] + [00205] |
| Periodifications | [00202] | 482, 485, 561, 563 | - | - |
| Liabilities due to accounting asymmetries | [00203] | 188, (268) | - | - |
| Commissions and other acquisition costs of the ceded reinsurance | [00204] | 182 | - | - |
| Other passives | [00205] | - | - | - |
| Liabilities linked to assets held for sale | - | - | [00206] | 584, 585, 586, 587, 588, 589 |
| TOTAL LIABILITIES | - | - | [00207] | [10063] + [00164] + [00165] + [00181] + [00182] + [00193] + [00198] + [00201] + [00206] |
Note to the table:
The account numbers are indicative in nature with respect to the corresponding liability headings in which they are included.