﻿<?xml version="1.0" encoding="utf-8"?>
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:p-FINREP="http://www.c-ebs.org/eu/fr/esrs/finrep/p-FINREP/2008-01-01" xmlns:es-be-cm-pblo="http://www.bde.es/es/fr/esrs/comun/2008-06-01/preambulo" xmlns:es-be-finrep-rol="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/es-be-FINREP-rol" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:es-be-esc="http://www.bde.es/es/fr/ifrs/basi/bde/4-2004/2006-01-01/escenarios" xmlns:es-be-t-FR-PyGPI="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/es-be-t-FINREP-I2-PerdidasYGananciasPublicaIndividual" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ref="http://www.xbrl.org/2004/ref" xmlns:es-be-cm-dim="http://www.bde.es/es/fr/esrs/comun/2008-06-01/dimensiones" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:dt="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/es-be-dt" xmlns:es-be-p-FR-PyGPI="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/es-be-p-FINREP-I2-PerdidasYGananciasPublicaIndividual" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:ifrs-gp-typ="http://xbrl.iasb.org/int/fr/ifrs/gp/types/2006-08-15" xmlns:es-be-FR-individual="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26" xmlns:ifrs-gp="http://xbrl.iasb.org/int/fr/ifrs/gp/2006-08-15" xmlns:es-be-cm-xpst="http://www.bde.es/es/fr/esrs/comun/2008-06-01/xpreslb-types" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:es-be-p-FINREP="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/es-be-p-FINREP" xmlns:ff="http://www.xbrl.org/2005/role/restatedLabel">
  <link:schemaRef xlink:type="simple" xlink:href="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/es-be-finrep-individual.xsd" />
  <unit id="uEUR">
      <measure>iso4217:EUR</measure>
   </unit>
  <unit id="uPURE">
      <measure>pure</measure>
   </unit>
  <!--
		Datos de la entidad ES0200-->
  <xbrli:context id="cES0200-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0200</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0200-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0200</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">1860000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">793000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">1067000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">253000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">6095000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">2251000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">3303000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">3308000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">-5000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">-16000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">41000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">8410000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">7227000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">4745000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">2482000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">522000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">16000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">353000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">353000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">292000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">-2000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">290000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">55000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">235000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0200-d2e2-1" decimals="-3" unitRef="uEUR">235000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0083-->
  <xbrli:context id="cES0083-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0083</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0083-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0083</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">27000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">27000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">27000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">19000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">19000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">8000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">8000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">2000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">6000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0083-d2e2-1" decimals="-3" unitRef="uEUR">6000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0003-->
  <xbrli:context id="cES0003-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0003</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0003-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0003</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">5604000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">1758000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">3846000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">8000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">384000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">3470000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">775000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">591000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">184000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">14000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">6000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">173000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">173000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">2502000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">2502000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">740000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">1762000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0003-d2e2-1" decimals="-3" unitRef="uEUR">1762000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0220-->
  <xbrli:context id="cES0220-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0220</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0220-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0220</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">6680000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">3459000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">3221000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">711000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">214000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">1563000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">229000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">1334000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">-93000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">18000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">52000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">5154000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">3072000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">1382000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">1690000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">232000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">-362000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">-2000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">-360000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">2212000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">2000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">2000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">2210000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">586000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">1624000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0220-d2e2-1" decimals="-3" unitRef="uEUR">1624000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0036-->
  <xbrli:context id="cES0036-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0036</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0036-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0036</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">231710000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">214898000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">16812000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">19669000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">106973000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">15121000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">66000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">72000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">-6000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">4272000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">194000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">803000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">132062000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">26498000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">2575000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">23923000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">85000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">-6652000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">840000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">840000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">111291000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">17680000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">17680000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">247000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">93858000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">-36223000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">130081000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0036-d2e2-1" decimals="-3" unitRef="uEUR">130081000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES1515-->
  <xbrli:context id="cES1515-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1515</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES1515-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1515</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">7890000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">1487000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">6403000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">4000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">4000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">37000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">6444000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">781000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">781000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">3730000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">3730000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">1933000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">1933000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">-3107000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">5040000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES1515-d2e2-1" decimals="-3" unitRef="uEUR">5040000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0155-->
  <xbrli:context id="cES0155-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0155</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0155-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0155</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">3474000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">956000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">2518000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">169000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">21000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">49000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">49000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">235000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">77000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">3027000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">2247000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">1154000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">1093000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">37000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">40000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">-1513000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">-1513000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">2216000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">2216000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">1086000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">1130000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0155-d2e2-1" decimals="-3" unitRef="uEUR">1130000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0236-->
  <xbrli:context id="cES0236-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0236</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0236-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0236</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">40421000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">18020000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">22401000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">328000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">3372000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">385000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">4000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">1000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">3000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">1688000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">693000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">363000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">27738000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">26471000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">13267000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">13204000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">1306000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">3056000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">17132000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">17132000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-20227000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-26000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-3488000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-23741000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-7182000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-16559000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0236-d2e2-1" decimals="-3" unitRef="uEUR">-16559000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0151-->
  <xbrli:context id="cES0151-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0151</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0151-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0151</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">33100000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">10233000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">22867000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">24925000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">148000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">-82000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">-82000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">-177000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">293000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">68000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">47610000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">27343000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">19006000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">8337000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">461000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">894000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">-3944000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">-3944000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">22856000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">-43000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">22813000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">6931000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">15882000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0151-d2e2-1" decimals="-3" unitRef="uEUR">15882000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0063-->
  <xbrli:context id="cES0063-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0063</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0063-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0063</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">35958000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">35600000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">358000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">6253000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">1242000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">12000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">7841000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">1395000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">823000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">572000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">25000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">6421000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">89873000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">89873000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">-83452000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">-26915000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">-56537000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0063-d2e2-1" decimals="-3" unitRef="uEUR">-56537000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0059-->
  <xbrli:context id="cES0059-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0059</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0059-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0059</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">6061000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">7064000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">-1003000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">3000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">6172000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">3868000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">15877000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">951000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">-220000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">14969000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">177000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">47000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">545000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">245000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">17528000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">15218000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">8488000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">6730000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">3093000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">251000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">-1017000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">-1017000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">-17000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">28000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">11000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">-125000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">136000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0059-d2e2-1" decimals="-3" unitRef="uEUR">136000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0078-->
  <xbrli:context id="cES0078-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0078</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0078-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0078</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">35847000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">12843000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">23004000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">381000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">3695000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">382000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">615000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">621000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">-6000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">6000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">188000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">473000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">27035000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">14206000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">7819000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">6388000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">944000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">308000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">4578000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">4578000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">6998000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">341000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">341000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">13000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">6671000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">1943000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">4728000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0078-d2e2-1" decimals="-3" unitRef="uEUR">4728000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0129-->
  <xbrli:context id="cES0129-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0129</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0129-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0129</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">11955000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">11380000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">575000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">38000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">249000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">2000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">362000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">53000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">1000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">52000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">1000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">308000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">308000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">87000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">221000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0129-d2e2-1" decimals="-3" unitRef="uEUR">221000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0132-->
  <xbrli:context id="cES0132-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0132</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0132-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0132</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">279000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">2000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">277000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">3000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">274000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">49000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">49000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">-1000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">226000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">-3000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">223000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">55000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">168000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0132-d2e2-1" decimals="-3" unitRef="uEUR">168000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0031-->
  <xbrli:context id="cES0031-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0031</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0031-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0031</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">28105000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">11520000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">16585000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">356000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">4484000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">651000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">620000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">-29000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">649000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">16000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">285000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">429000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">21266000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">9847000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">6670000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">3177000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">698000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">40000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">5476000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">5476000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">5205000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">345000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">5550000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">1606000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">3944000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0031-d2e2-1" decimals="-3" unitRef="uEUR">3944000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES1460-->
  <xbrli:context id="cES1460-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1460</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES1460-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1460</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">4716000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">1148000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">3568000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">28707000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">7723000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">3367000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">90000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">3277000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">2900000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">1925000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">825000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">31919000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">30872000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">23215000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">7657000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">1458000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">-268000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">3213000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">3245000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">-32000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">-3356000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">-3356000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">40000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">-3396000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES1460-d2e2-1" decimals="-3" unitRef="uEUR">-3396000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0011-->
  <xbrli:context id="cES0011-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0011</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0011-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0011</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">686000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">32000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">654000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">182100000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">142246000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">74000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">74000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">125000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">1034000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">239000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">41502000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">20614000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">11839000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">8775000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">3141000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">5000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">5000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">17742000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">2000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">2000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">17740000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">5751000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">11989000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0011-d2e2-1" decimals="-3" unitRef="uEUR">11989000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0086-->
  <xbrli:context id="cES0086-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0086</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0086-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0086</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">127783000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">64120000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">63663000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">90000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">110247000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">16912000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">6026000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">6558000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">-414000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">-118000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">1753000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">1162000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">1626000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">164403000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">79778000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">41979000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">37799000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">7087000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">12803000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">34892000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">40026000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">-5134000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">29843000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">17705000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">-57000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">47491000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">14475000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">33016000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0086-d2e2-1" decimals="-3" unitRef="uEUR">33016000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0235-->
  <xbrli:context id="cES0235-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0235</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0235-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0235</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">491000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">20000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">471000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">45000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">3000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">-36000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">1000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">476000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">3528000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">464000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">3064000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">15000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">22000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">22000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">-3090000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">-3090000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">-3090000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0235-d2e2-1" decimals="-3" unitRef="uEUR">-3090000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0169-->
  <xbrli:context id="cES0169-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0169</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0169-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0169</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">452000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">84000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">368000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">1920000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">16000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">-163000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">565000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">11000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">2663000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">1268000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">816000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">452000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">50000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">50000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">-172000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">-172000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">1467000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">1467000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">437000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">1030000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0169-d2e2-1" decimals="-3" unitRef="uEUR">1030000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0061-->
  <xbrli:context id="cES0061-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0061</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0061-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0061</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">266134000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">125018000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">141116000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">29513000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">61716000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">7632000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">2245000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">1418000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">827000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">10782000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">4116000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">3712000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">238144000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">131436000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">87204000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">44232000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">9339000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">6626000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">71491000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">71009000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">482000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">19252000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">7000000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">-4809000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">21443000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">-2190000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">23633000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0061-d2e2-1" decimals="-3" unitRef="uEUR">23633000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0185-->
  <xbrli:context id="cES0185-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0185</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0185-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0185</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">39438000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">12550000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">26888000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">21101000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">1928000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">3113000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">3130000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">109000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">-126000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">758000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">464000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">832000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">49564000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">29566000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">19202000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">10364000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">5463000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">210000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">106000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">-204000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">310000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">14219000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">-466000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">13753000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">4126000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">9627000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0185-d2e2-1" decimals="-3" unitRef="uEUR">9627000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0030-->
  <xbrli:context id="cES0030-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0030</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0030-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0030</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">3146671000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">1502686000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">1643985000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">43965000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">701004000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">112006000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">141357000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">59444000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">82256000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">-343000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">41312000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">22450000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">66123000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">2415944000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">867269000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">621497000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">245772000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">101753000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">-76544000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">841492000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">807609000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">33883000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">681974000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">157380000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">157380000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">108388000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">-92419000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">540563000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">104833000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">435730000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0030-d2e2-1" decimals="-3" unitRef="uEUR">435730000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0130-->
  <xbrli:context id="cES0130-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0130</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0130-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0130</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">154122000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">56406000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">97716000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">212000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">24078000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">5200000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">1771000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">1771000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">435000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">6270000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">2172000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">123110000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">92813000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">58868000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">33945000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">7138000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">-1502000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">23604000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">23604000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">1057000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">34000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">34000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">2856000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">-2193000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">1686000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">506000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">1180000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0130-d2e2-1" decimals="-3" unitRef="uEUR">1180000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0133-->
  <xbrli:context id="cES0133-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0133</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0133-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0133</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">28849000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">3702000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">25147000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">595000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">174000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">9111000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">8000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">34671000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">8582000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">1243000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">7339000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">41000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">43000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">10519000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">10519000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">15486000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">15486000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">4709000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">10777000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0133-d2e2-1" decimals="-3" unitRef="uEUR">10777000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0233-->
  <xbrli:context id="cES0233-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0233</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0233-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0233</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">26997000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">16049000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">10948000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">430000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">20256000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">6916000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">-389000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">-14000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">-75000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">-431000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">131000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">1460000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">245000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">1200000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">24834000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">15759000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">10821000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">4938000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">760000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">961000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">489000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">458000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">31000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">6865000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">2000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">2000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">40000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">6903000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">1944000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">4959000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0233-d2e2-1" decimals="-3" unitRef="uEUR">4959000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0138-->
  <xbrli:context id="cES0138-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0138</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0138-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0138</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">45460000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">22954000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">22506000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">300000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">10327000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">1936000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">4030000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">198000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">3832000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">111000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">1239000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">427000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">36150000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">23863000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">15729000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">8134000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">1181000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">665000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">712000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">928000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">-216000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">9729000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">94000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">9823000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">2530000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">7293000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0138-d2e2-1" decimals="-3" unitRef="uEUR">7293000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0136-->
  <xbrli:context id="cES0136-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0136</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0136-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0136</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">3804000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">844000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">2960000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">6778000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">304000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">357000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">357000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">-774000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">1491000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">50000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">10458000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">9100000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">5945000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">3155000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">311000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">1964000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">41124000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">41124000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">-42041000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">1093000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">8000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">-40940000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">-40940000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0136-d2e2-1" decimals="-3" unitRef="uEUR">-40940000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0188-->
  <xbrli:context id="cES0188-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0188</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0188-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0188</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">1153000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">544000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">609000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">905000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">77000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">17000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">289000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">289000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">6000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">8000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">1861000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">1069000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">453000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">616000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">10000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">782000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">-318000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">-318000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">29000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">1129000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">63000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">1066000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0188-d2e2-1" decimals="-3" unitRef="uEUR">1066000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0093-->
  <xbrli:context id="cES0093-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0093</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0093-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0093</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">641435000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">366840000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">274595000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">3269000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">93898000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">7563000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">47276000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">5034000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">42242000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">3634000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">12644000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">7219000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">420534000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">159450000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">110004000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">49446000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">11167000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">-27017000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">185361000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">185361000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">91573000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">58062000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">58062000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">60797000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">94308000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">10370000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">83938000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0093-d2e2-1" decimals="-3" unitRef="uEUR">83938000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0122-->
  <xbrli:context id="cES0122-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0122</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0122-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0122</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">352367000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">77620000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">274747000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">13712000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">81443000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">40861000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">853000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">853000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">1683000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">11184000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">3030000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">339731000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">194511000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">60706000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">133805000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">6962000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">11109000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">193285000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">175664000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">17621000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">-66136000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">-50000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">-66186000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">-17579000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">-48607000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0122-d2e2-1" decimals="-3" unitRef="uEUR">-48607000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0099-->
  <xbrli:context id="cES0099-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0099</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0099-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0099</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">14379000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">11564000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">2815000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">67000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">17282000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">233000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">3423000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">1958000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">1465000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">403000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">201000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">1425000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">22533000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">18472000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">10783000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">7689000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">2230000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">-3000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">461000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">-189000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">650000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">1373000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">1373000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">439000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">934000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0099-d2e2-1" decimals="-3" unitRef="uEUR">934000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0232-->
  <xbrli:context id="cES0232-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0232</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0232-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0232</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">11763000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">2998000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">8765000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">19000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">70969000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">31935000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">14279000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">13929000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">1000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">1176000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">-827000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">5565000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">197000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">219000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">67640000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">54327000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">29144000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">25183000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">5908000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">136000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">378000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">330000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">48000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">6891000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">22000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">6913000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">6913000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0232-d2e2-1" decimals="-3" unitRef="uEUR">6913000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0049-->
  <xbrli:context id="cES0049-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0049</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0049-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0049</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">8880906000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">5816718000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">3064188000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">5694877000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">1797393000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">333803000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">-229304000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">-517619000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">80424000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">245490000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">-37599000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">11142000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">351040000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">355220000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">10000313000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">3385929000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">1841817000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">1544112000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">108054000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">452151000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">2290356000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">2131820000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">158536000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">3763823000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">204138000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">204138000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">-3901000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">-163068000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">3392716000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">60851000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">3331865000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0049-d2e2-1" decimals="-3" unitRef="uEUR">3331865000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0073-->
  <xbrli:context id="cES0073-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0073</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0073-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0073</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">124308000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">85556000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">38752000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">11250000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">3249000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">634000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-32000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">666000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">420000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">492000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">3308000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">44991000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">46752000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">8961000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">37791000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">6000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-223000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">4539000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">4539000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-6083000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-6083000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-1846000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-4237000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0073-d2e2-1" decimals="-3" unitRef="uEUR">-4237000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0186-->
  <xbrli:context id="cES0186-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0186</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0186-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0186</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">9668000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">4360000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">5308000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">10042000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">24300000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">16366000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">1315000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">475000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">840000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">62000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">1028000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">587000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">25102000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">23592000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">13049000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">10543000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">1491000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">-180000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">-52000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">-52000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">251000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">-1000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">250000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">-2898000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">3148000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0186-d2e2-1" decimals="-3" unitRef="uEUR">3148000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES1485-->
  <xbrli:context id="cES1485-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1485</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES1485-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1485</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">21481000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">2866000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">18616000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">4661000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">276000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">270000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">270000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">221000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">23493000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">7604000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">3234000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">4370000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">10000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">-111000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">4704000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">4704000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">11286000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">8000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">11294000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">2169000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">9125000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES1485-d2e2-1" decimals="-3" unitRef="uEUR">9125000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0231-->
  <xbrli:context id="cES0231-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0231</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0231-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0231</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">248354000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">161170000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">87184000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">17672000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">5723000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">-28000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">-28000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">22000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">205000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">98922000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">7585000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">5355000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">2230000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">110000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">1755000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">6061000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">7627000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">-1566000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">83411000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">83411000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">24815000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">58596000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0231-d2e2-1" decimals="-3" unitRef="uEUR">58596000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0075-->
  <xbrli:context id="cES0075-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0075</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0075-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0075</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">4048435000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">1876026000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">2172409000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">42779000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">777634000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">106305000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">67022000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">29669000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">-2542000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">41938000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">-2043000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">50423000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">54995000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">42992000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">3015965000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">996113000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">653767000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">342346000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">73420000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">-42049000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">1180582000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">1015409000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">165173000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">807899000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">206243000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">206243000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">349116000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">-201999000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">748773000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">176628000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">572145000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0075-d2e2-1" decimals="-3" unitRef="uEUR">572145000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0184-->
  <xbrli:context id="cES0184-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0184</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0184-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0184</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">3128000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">350000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">2778000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">1201000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">34000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">400000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">400000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">56000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">4401000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">3442000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">1956000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">1486000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">311000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">168000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">-44000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">-2000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">-42000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">524000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">524000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">183000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">341000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0184-d2e2-1" decimals="-3" unitRef="uEUR">341000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0038-->
  <xbrli:context id="cES0038-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0038</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0038-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0038</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">111394000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">110328000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">1066000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">1066000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">93000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">93000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">973000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">973000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">292000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">681000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0038-d2e2-1" decimals="-3" unitRef="uEUR">681000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0065-->
  <xbrli:context id="cES0065-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0065</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0065-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0065</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">764041000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">504915000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">259126000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">2276000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">178290000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">16314000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">1225348000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">1596000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">1209690000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">14062000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">10890000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">792000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">8301000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">1652107000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">444413000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">298538000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">145875000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">28086000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">57368000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">1143344000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">1143344000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">-21104000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">28034000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">-2680000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">4250000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">-2744000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">6994000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0065-d2e2-1" decimals="-3" unitRef="uEUR">6994000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0229-->
  <xbrli:context id="cES0229-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0229</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0229-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0229</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">64700000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">13320000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">51380000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">12599000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">4398000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">85000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">5000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">80000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">23000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">611000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">738000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">59562000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">12818000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">4308000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">8510000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">120000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">-9000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">34912000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">34912000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">11721000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">8000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">8000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">13000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">-7000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">11719000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">3514000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">8205000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0229-d2e2-1" decimals="-3" unitRef="uEUR">8205000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0121-->
  <xbrli:context id="cES0121-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0121</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0121-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0121</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">152000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">9000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">143000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">37000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">3000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">177000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">52000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">52000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">-21000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">146000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">146000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">-20000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">166000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0121-d2e2-1" decimals="-3" unitRef="uEUR">166000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0046-->
  <xbrli:context id="cES0046-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0046</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0046-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0046</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">176772000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">81578000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">95194000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">16142000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">24557000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">2006000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">9870000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">4097000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">-10000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">3446000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">2337000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">638000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">3320000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">1074000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">146641000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">85963000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">56813000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">29150000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">14334000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">282000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">38550000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">19676000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">18874000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">7512000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">732000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">1210000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">9454000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">9454000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0046-d2e2-1" decimals="-3" unitRef="uEUR">9454000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0161-->
  <xbrli:context id="cES0161-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0161</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0161-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0161</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">18354000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">192000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">18162000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">3000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">1395000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">1395000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-1420000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">90000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">90000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">18134000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">26000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">26000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">18273000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-22000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-22000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-143000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-143000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-143000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0161-d2e2-1" decimals="-3" unitRef="uEUR">-143000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0058-->
  <xbrli:context id="cES0058-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0058</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0058-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0058</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">10309000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">2982000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">7327000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">156000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">14751000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">1414000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">3054000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">3054000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">715000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">2324000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">1264000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">25649000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">26609000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">15901000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">10708000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">916000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">17759000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">3578000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">3578000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">-23213000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">-6000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">-23219000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">-18625000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">-4594000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0058-d2e2-1" decimals="-3" unitRef="uEUR">-4594000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0042-->
  <xbrli:context id="cES0042-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0042</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0042-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0042</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">315424000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">144893000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">170531000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">1284000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">42710000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">3502000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">4830000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">898000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">3932000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">1351000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">3378000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">3089000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">217493000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">122971000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">79823000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">43148000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">9746000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">-15596000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">61188000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">61535000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">-347000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">39184000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">62844000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">62844000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">22569000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">-10034000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">-11125000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">-13056000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">1931000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0042-d2e2-1" decimals="-3" unitRef="uEUR">1931000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0234-->
  <xbrli:context id="cES0234-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0234</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0234-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0234</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">26279000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">12524000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">13755000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">49000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">4116000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">1073000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">3786000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">2238000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">-33000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">1581000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">59000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">298000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">461000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">20528000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">12843000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">3637000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">9206000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">362000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">-89000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">744000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">591000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">153000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">6667000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">-542000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">-542000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">12000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">4000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">7226000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">1886000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">5339000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0234-d2e2-1" decimals="-3" unitRef="uEUR">5339000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0081-->
  <xbrli:context id="cES0081-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0081</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0081-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0081</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">2550588000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">1374526000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">1176062000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">41660000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">523246000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">51607000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">318044000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">170953000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">128268000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">18823000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">55990000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">34718000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">39498000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">2058615000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">963185000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">588924000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">374261000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">72461000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">-2142000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">799583000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">732509000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">67074000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">225528000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">1048000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">1048000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">280794000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">-19855000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">485419000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">104799000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">380620000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0081-d2e2-1" decimals="-3" unitRef="uEUR">380620000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0009-->
  <xbrli:context id="cES0009-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0009</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0009-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0009</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">291276000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">175819000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">115457000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">1378000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">30341000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">5964000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">16000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">16000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">5685000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">4151000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">142762000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">48350000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">27237000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">21113000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">2036000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">6049000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">182003000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">181744000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">259000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">-95676000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">12966000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">12966000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">36000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">67000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">-108539000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">-130000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">-108409000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0009-d2e2-1" decimals="-3" unitRef="uEUR">-108409000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0198-->
  <xbrli:context id="cES0198-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0198</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0198-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0198</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">219119000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">190045000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">29074000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">3679000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">11378000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">4915000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">4536000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">2551000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">1985000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">103000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">1429000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">483000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">44801000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">19489000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">12808000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">6681000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">1418000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">416000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">3807000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">3708000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">99000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">19671000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">19671000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">4337000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">15334000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0198-d2e2-1" decimals="-3" unitRef="uEUR">15334000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0216-->
  <xbrli:context id="cES0216-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0216</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0216-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0216</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">18750000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">7857000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">10893000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">5651000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">692000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">249000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">247000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">2000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">1405000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">297000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">58000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">17745000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">7891000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">6054000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">1837000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">442000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">18000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">1657000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">1657000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">7737000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">7737000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">2319000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">5418000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0216-d2e2-1" decimals="-3" unitRef="uEUR">5418000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0057-->
  <xbrli:context id="cES0057-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0057</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0057-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0057</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">14919000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">7741000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">7178000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">18000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">31327000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">496000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">13000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">1000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">5000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">38036000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">2466000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">1012000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">1454000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">515000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">3000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">2000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">2000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">35050000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">6000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">35056000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">10517000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">24539000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0057-d2e2-1" decimals="-3" unitRef="uEUR">24539000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0113-->
  <xbrli:context id="cES0113-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0113</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0113-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0113</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">775000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">2000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">773000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">2874000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">58000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">5000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">6597000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">6597000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">1000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">10296000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">100000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">100000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">4000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">1000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">10191000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">-1000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">10190000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">-9967000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">20157000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0113-d2e2-1" decimals="-3" unitRef="uEUR">20157000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0125-->
  <xbrli:context id="cES0125-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0125</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0125-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0125</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">64598000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">26757000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">37841000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">59000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">2001000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">1930000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">-138000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">-138000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">748000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">296000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">38285000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">12660000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">6790000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">5870000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">613000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">-12000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">4043000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">4043000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">20981000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">4000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">183000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">21168000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">6391000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">14777000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0125-d2e2-1" decimals="-3" unitRef="uEUR">14777000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0128-->
  <xbrli:context id="cES0128-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0128</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0128-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0128</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">1163595000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">794967000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">368628000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">45526000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">234622000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">70153000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">154417000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">102669000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">10835000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">43962000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">-3049000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">49319000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">30747000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">22491000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">790615000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">432119000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">236650000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">195469000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">28507000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">1170000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">250295000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">250295000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">78524000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">501000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">501000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">13630000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">264000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">91917000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">14786000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">77131000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0128-d2e2-1" decimals="-3" unitRef="uEUR">77131000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0225-->
  <xbrli:context id="cES0225-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0225</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0225-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0225</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">350013000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">89691000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">260322000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">63899000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">41609000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">282612000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">79440000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">2492000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">76948000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">1097000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">-830000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">202905000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">171279000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">171279000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">-3000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">159000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">31782000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">9979000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">21803000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0225-d2e2-1" decimals="-3" unitRef="uEUR">21803000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0072-->
  <xbrli:context id="cES0072-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0072</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0072-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0072</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">1019497000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">496652000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">522845000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">13247000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">155635000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">32101000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">109887000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">43038000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">66079000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">770000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">5476000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">11187000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">7163000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">779013000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">324410000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">218805000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">105605000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">26566000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">-12071000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">307831000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">307443000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">388000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">132277000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">172742000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">172742000</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">79081000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">-2172000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">36444000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">-9308000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">45752000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0072-d2e2-1" decimals="-3" unitRef="uEUR">45752000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0091-->
  <xbrli:context id="cES0091-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0091</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0091-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0091</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">61000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">61000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">61000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">77000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">77000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">-16000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">-16000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">-16000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0091-d2e2-1" decimals="-3" unitRef="uEUR">-16000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES1490-->
  <xbrli:context id="cES1490-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1490</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES1490-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES1490</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">2337000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">931000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">1406000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">127000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">4763000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">2098000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">539000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">-7000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">546000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">336000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">1000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">45000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">5029000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">8245000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">2774000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">5471000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">1414000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">-4630000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">144000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">144000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">-4774000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">-4774000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES1490-d2e2-1" decimals="-3" unitRef="uEUR">-4774000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0182-->
  <xbrli:context id="cES0182-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0182</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0182-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0182</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">8759318000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">3718161000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">5041157000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">2128901000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">1806141000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">270348000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">738385000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">255726000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">482659000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">111587000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">101610000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">105705000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">9551728000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">3409861000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">2202349000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">1207512000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">275584000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">404565000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">1924986000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">1793901000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">131085000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">3536732000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">258285000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">258285000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">5222000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">129715000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">3413384000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">509473000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">2903911000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0182-d2e2-1" decimals="-3" unitRef="uEUR">2903911000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0142-->
  <xbrli:context id="cES0142-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0142</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0142-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0142</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">19285000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">9921000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">9364000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">645000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">8722000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">1077000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">1783000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">1703000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">80000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">81000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">1504000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">810000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">20212000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">23803000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">13608000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">10195000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">1333000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">1974000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">22055000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">22057000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">-2000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">-28953000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">780000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">780000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">-874000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">658000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">-29949000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">-29949000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0142-d2e2-1" decimals="-3" unitRef="uEUR">-29949000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0226-->
  <xbrli:context id="cES0226-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0226</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0226-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0226</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">8937000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">4475000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">4462000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">30671000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">5836000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">4827000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">4680000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">15000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">132000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">2669000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">3239000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">238000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">39794000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">39106000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">28628000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">10478000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">1291000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">800000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">1648000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">1648000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-3051000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-30000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-30000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-493000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-3514000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-132000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-3382000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0226-d2e2-1" decimals="-3" unitRef="uEUR">-3382000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0224-->
  <xbrli:context id="cES0224-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0224</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0224-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0224</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">496749000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">345840000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">150909000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">408387000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">39528000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">54838000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">100348000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">100219000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">129000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">1470000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">385000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">2630000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">643559000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">29304000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">537000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">28767000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">5032000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">7383000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">184769000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">184769000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">417071000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">74000000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">74000000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">122693000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">-31620000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">434144000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">-19880000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">454024000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">842000</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0224-d2e2-1" decimals="-3" unitRef="uEUR">454866000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0094-->
  <xbrli:context id="cES0094-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0094</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0094-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0094</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">25684000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">21340000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">4344000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">149000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">13519000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1881000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1097000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1097000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">2033000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">598000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">223000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">19636000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">13822000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">8778000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">5044000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1480000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1686000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">-139000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">-58000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">-81000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">2787000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">-45000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">2742000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">799000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1943000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0094-d2e2-1" decimals="-3" unitRef="uEUR">1943000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0223-->
  <xbrli:context id="cES0223-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0223</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0223-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0223</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">73644000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">39517000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">34127000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">48452000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">9987000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">686000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">4075000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">95955000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">50079000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">22425000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">27654000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">801000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">63581000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">63581000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">-18506000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">-441000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">2005000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">-16942000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">-16942000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0223-d2e2-1" decimals="-3" unitRef="uEUR">-16942000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0227-->
  <xbrli:context id="cES0227-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0227</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0227-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0227</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">97609000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">18185000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">79424000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">136000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">17487000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">8871000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">17000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">308000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">2803000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">85698000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">27356000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">446000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">26910000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">416000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">271000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">58262000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">58262000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">-607000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">-8000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">-615000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">1118000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">-1733000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0227-d2e2-1" decimals="-3" unitRef="uEUR">-1733000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0219-->
  <xbrli:context id="cES0219-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0219</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0219-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0219</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">2825000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">356000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">2469000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">17000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">4076000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">43000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">218000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">218000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">1270000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">1671000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">8000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">9670000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">4406000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">2777000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">1629000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">101000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">281000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">503000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">503000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">4379000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">319000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">-1000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">4697000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">1430000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">3267000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0219-d2e2-1" decimals="-3" unitRef="uEUR">3267000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0160-->
  <xbrli:context id="cES0160-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0160</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0160-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0160</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">48606000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">13290000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">35316000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">5094000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">154000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">-329000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">-450000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">121000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">2348000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">48000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">42227000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">7888000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">5539000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">2349000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">437000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">3552000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">2743000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">2743000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">27607000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">198000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">27805000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">7432000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">20373000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0160-d2e2-1" decimals="-3" unitRef="uEUR">20373000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0211-->
  <xbrli:context id="cES0211-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0211</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0211-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0211</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">11711000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">4636000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">7075000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">547000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">4683000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">528000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">1525000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">2113000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-588000</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">55000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">603000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">75000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">13885000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">8301000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">5966000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">2335000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">455000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-282000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">29572000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">11596000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">17976000</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-24161000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">7816000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">7816000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-31977000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-9705000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-22272000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0211-d2e2-1" decimals="-3" unitRef="uEUR">-22272000</ifrs-gp:ProfitLoss>
  <!--
		Datos de la entidad ES0019-->
  <xbrli:context id="cES0019-d2e2-1">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0019</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <startDate>2010-01-01</startDate>
         <endDate>2010-12-31</endDate>
      </period>
  </xbrli:context>
  <xbrli:context id="cES0019-cBasico">
    <entity>
         <identifier scheme="http://www.ecb.int/stats/money/mfi">ES0019</identifier>
         <segment>
            <xbrldi:explicitMember dimension="es-be-cm-dim:Agrupacion">es-be-cm-dim:AgrupacionIndividual</xbrldi:explicitMember>
         </segment>
      </entity>
    <period>
         <instant>2010-12-31</instant>
      </period>
  </xbrli:context>
  <ifrs-gp:InterestIncomeTotalFinancialInstitutions contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">457835000</ifrs-gp:InterestIncomeTotalFinancialInstitutions>
  <p-FINREP:InterestExpenseTotalFinancialInstitutions contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">97515000</p-FINREP:InterestExpenseTotalFinancialInstitutions>
  <p-FINREP:ExpensesOnShareCapitalRepayableOnDemand contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</p-FINREP:ExpensesOnShareCapitalRepayableOnDemand>
  <es-be-p-FINREP:MargenIntereses contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">360320000</es-be-p-FINREP:MargenIntereses>
  <ifrs-gp:DividendIncomeTotal contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">2851000</ifrs-gp:DividendIncomeTotal>
  <ifrs-gp:FeesAndCommissionIncomeTotal contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">215162000</ifrs-gp:FeesAndCommissionIncomeTotal>
  <ifrs-gp:FeesAndCommissionExpenseTotal contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">51316000</ifrs-gp:FeesAndCommissionExpenseTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancieras contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">-2056000</es-be-p-FINREP:ResultadoOperacionesFinancieras>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">-936000</ifrs-gp:GainsLossesOnFinancialInstrumentsHeldForTradingTotal>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">-738000</ifrs-gp:GainsLossesOnFinancialInstrumentsDesignatedAsFairValueThroughProfitOrLossExcludingInterestFlows>
  <ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal>
  <es-be-p-FINREP:ResultadoOperacionesFinancierasOtros contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">-382000</es-be-p-FINREP:ResultadoOperacionesFinancierasOtros>
  <ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">13530000</ifrs-gp:GainsLossesOnFinancialInstrumentsExchangeDifferenceRevaluations>
  <p-FINREP:OtherOperatingIncome contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">30761000</p-FINREP:OtherOperatingIncome>
  <p-FINREP:OtherOperatingExpenses contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">7408000</p-FINREP:OtherOperatingExpenses>
  <es-be-p-FINREP:MargenBruto contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">561844000</es-be-p-FINREP:MargenBruto>
  <p-FINREP:AdministrationCosts contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">355971000</p-FINREP:AdministrationCosts>
  <ifrs-gp:EmployeeExpenses contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">207378000</ifrs-gp:EmployeeExpenses>
  <ifrs-gp:OtherAdministrativeExpenses contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">148593000</ifrs-gp:OtherAdministrativeExpenses>
  <ifrs-gp:DepreciationAmortisation contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">8737000</ifrs-gp:DepreciationAmortisation>
  <p-FINREP:Provisions contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">4315000</p-FINREP:Provisions>
  <es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">163685000</es-be-p-FINREP:PerdidasDeteriorosActivosFinancieros>
  <ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">163685000</ifrs-gp:ImpairmentLossesReversalsFinancialInstrumentsLoansAndReceivablesNet>
  <es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:OtrosInstrumentosFinancierosNoValoradosValorRazonableCambios>
  <es-be-p-FINREP:ResultadoActividadExplotacion contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">29136000</es-be-p-FINREP:ResultadoActividadExplotacion>
  <p-FINREP:ImpairmentOnNonFinancialAssets contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">2903000</p-FINREP:ImpairmentOnNonFinancialAssets>
  <es-be-p-FINREP:FondoComercioOtroActivoIntangible contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:FondoComercioOtroActivoIntangible>
  <es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">2903000</es-be-p-FINREP:PerdidasDeterioroRestoActivosOtrosActivos>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">708000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DiferenciaNegativaCombinacionesNegocios>
  <p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">-1953000</p-FINREP:TotalProfitLossFromNonCurrentAssetsAndDisposalGroupsClassifiedAsHeldForSaleNotQualifyingAsDiscontinuedOperations>
  <ifrs-gp:ProfitLossBeforeTax contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">24988000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">6608000</ifrs-gp:IncomeTaxExpenseIncome>
  <es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</es-be-p-FINREP:DotacionObligatoriaObrasFondosSociales>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">18380000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">0</ifrs-gp:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <ifrs-gp:ProfitLoss contextRef="cES0019-d2e2-1" decimals="-3" unitRef="uEUR">18380000</ifrs-gp:ProfitLoss>
</xbrl>