Index
Balance sheet at December 31 ...............................................................................................................................
Income statements for the years ended December 31 ...................................................................................
Statements of changes in equity for the years ended December 31 ..........................................................
Cash flow statements for the years ended December 31 ..............................................................................
Note 1. Introduction and general information ............................................................................................................
Note 2. Basis of presentation .......................................................................................................................................
Note 3. Proposed appropriation of net results ...........................................................................................................
Note 4. Recognition and measurement accounting policies ...................................................................................
Note 5. Intangible assets ..............................................................................................................................................
Note 6. Property, plant and equipment ......................................................................................................................
Note 7. Investment properties ......................................................................................................................................
Note 8. Investments in group companies and associates ........................................................................................
Note 9. Financial investments ......................................................................................................................................
Note 10. Trade and other receivables .........................................................................................................................
Note 11. Equity .................................................................................................................................................................
Note 12. Financial liabilities ...........................................................................................................................................
Note 13. Bonds and other marketable debt securities ..............................................................................................
Note 14. Interest-bearing debt and derivatives .........................................................................................................
Note 15. Payable to group companies and associates .............................................................................................
Note 16. Derivative financial instruments and risk management policies ..............................................................
Note 17. Income tax ........................................................................................................................................................
Note 18. Trade, other payables and provisions ..........................................................................................................
Note 19. Revenue and expenses ..................................................................................................................................
Note 20. Other information ..........................................................................................................................................
Note 21. Cash flow analysis ..........................................................................................................................................
Note 22. Events after the reporting period .................................................................................................................
Note 23. Additional note for English translation ........................................................................................................
Appendix I: Details of subsidiaries and associates at December 31, 2021 ..............................................................
Appendix II: Board and Senior Management Compensation ..................................................................................
Management report 2021 .............................................................................................................................................
Business Model .........................................................................................................................................................
Economic results of Telefónica, S.A. .......................................................................................................................
Investment activity ....................................................................................................................................................
Share price performance .........................................................................................................................................
Contribution and innovation ....................................................................................................................................
Environment, human resources and managing diversity ....................................................................................
Liquidity and capital resources ................................................................................................................................
Risks factors associated with the issuer ................................................................................................................
Events after the reporting period ............................................................................................................................
Annual Corporate Governance Report for Listed Companies ............................................................................
Annual Report on the Remuneration of Directors ................................................................................................
Financial Statements 2021
Telefónica, S.A.
Balance sheet at December 31
Millions of euros
ASSETS
Notes
2021
2020
NON-CURRENT ASSETS
60,476
66,866
Intangible assets
5
21
20
Software
7
8
Other intangible assets
14
12
Property, plant and equipment
6
136
145
Land and buildings
85
92
Plant and other property, plant and equipment items
49
50
Property, plant and equipment under construction and prepayments
2
3
Investment property
7
314
318
Land
100
100
Buildings
214
218
Non-current investments in Group companies and associates
8
55,067
59,368
Equity instruments
54,929
58,754
Loans to Group companies and associates
131
590
Other financial assets
7
24
Financial investments
9
3,929
4,900
Equity instruments
9
348
320
Derivatives
16
2,675
3,474
Other financial assets
9
906
1,106
Deferred tax assets
17
1,009
2,115
CURRENT ASSETS
11,399
15,369
Net assets held for sale
8
268
Trade and other receivables
10
333
282
Current investments in Group companies and associates
8
3,698
9,608
Loans to Group companies and associates
3,641
9,550
Derivatives
16
9
19
Other financial assets
48
39
Investments
9
1,550
2,167
Loans to companies
53
1,014
Derivatives
16
751
1,149
Other financial assets
746
4
Current deferred expenses
11
14
Cash and cash equivalents
5,807
3,030
TOTAL ASSETS
71,875
82,235
The accompanying Notes 1 to 23 and Appendices I and II are an integral part of these balance sheets.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
3
Millions of euros
EQUITY AND LIABILITIES
Notes
2021
2020
EQUITY
22,754
22,948
CAPITAL AND RESERVES
22,713
23,563
Share capital
11
5,779
5,526
Share premium
11
4,233
4,538
Reserves
11
13,041
15,660
Legal & Statutory
1,096
1,101
Other reserves
11,945
14,559
Treasury shares and own equity instruments
11
(546)
(476)
Profit (Loss) for the year
3
206
(1,685)
UNREALIZED GAINS (LOSSES) RESERVE
11
41
(615)
Financial assets at fair value with changes though equity
(52)
(124)
Hedging instruments
93
(491)
NON-CURRENT LIABILITIES
38,740
45,563
Non-current provisions
18
660
705
Non-current borrowings
12
2,818
5,765
Bank borrowings
14
415
1,392
Derivatives
16
1,824
4,025
Other debts
579
348
Non-current borrowings from Group companies and associates
15
35,141
38,900
Deferred tax liabilities
17
91
151
Long term deferred revenues
30
42
CURRENT LIABILITIES
10,381
13,724
Current provisions
18
30
26
Current borrowings
12
1,782
1,206
Bonds and other marketable debt securities
13
30
269
Bank borrowings
14
1,416
318
Derivatives
16
336
578
Other financial liabilities
14
41
Current borrowings from Group companies and associates
15
8,364
12,263
Trade and other payables
18
191
217
Current deferred revenues
14
12
TOTAL EQUITY AND LIABILITIES
71,875
82,235
The accompanying Notes 1 to 23 and Appendices I and II are an integral part of these balance sheets.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
4
Telefónica, S.A.
Income statements for the years ended December 31
Millions of euros
Notes
2021
2020
Revenue
19
6,426
10,750
Rendering of services to Group companies and associates
432
455
Rendering of services to non-group companies
15
17
Dividends from Group companies and associates
5,943
10,257
Interest income on loans to Group companies and associates
36
21
Impairment and gains (losses) on disposal of financial instruments
8
(4,411)
(11,133)
Impairment losses and other losses
(4,574)
(10,956)
Gains (losses) on disposal and other gains and losses
163
(177)
Other operating income
19
55
57
Non-core and other current operating revenue - Group companies and associates
36
29
Non-core and other current operating revenue - non-group companies
19
28
Employees benefits expense
19
(212)
(204)
Wages, salaries and others
(180)
(172)
Social security costs
(32)
(32)
Other operational expense
(417)
(414)
External services - Group companies and associates
19
(97)
(83)
External services - non-group companies
19
(292)
(314)
Taxes other than income tax
(28)
(17)
Depreciation and amortization
5, 6 and 7
(27)
(27)
OPERATING PROFIT (LOSS)
1,414
(971)
Finance revenue
19
423
375
Finance costs
19
(1,544)
(1,971)
Change in fair value of financial instruments
(50)
Loss on financial assets at fair value with changes through equity
9 and 11
(50)
Exchange rate gains (losses)
19
5
601
NET FINANCIAL EXPENSE
(1,166)
(995)
PROFIT (LOSS) BEFORE TAX
21
248
(1,966)
Income tax
17
(42)
281
PROFIT (LOSS) FOR THE YEAR
206
(1,685)
The accompanying Notes 1 to 23 and Appendices I and II are an integral part of these income statements
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
5
Telefónica, S.A.
Statements of changes in equity for the years ended December 31
A) Statement of recognized income and expense
Millions of euros
Notes
2021
2020
Profit (Loss) for the period
206
(1,685)
Total income and expense recognized directly in equity
11
1,218
(818)
From valuation of financial assets at fair value with impact in equity
122
(76)
From cash flow hedges
1,461
(990)
Income tax impact
(365)
248
Total amounts transferred to income statement
11
(562)
527
From valuation of financial assets at fair value with changes through equity
(50)
From cash flow hedges
(683)
702
Income tax impact
171
(175)
TOTAL RECOGNIZED INCOME AND EXPENSE
862
(1,976)
The accompanying Notes 1 to 23 and Appendices I and II are an integral part of these statements of changes in equity.
B) Statements of total changes in equity for the years ended December 31
Millions of euros
Share capital
Share
premium and
Reserves
Treasury
shares
Profit
(Loss) for
the year
Net unrealized
gains (losses)
reserve
Total
Balance at December 31, 2019
5,192
14,979
(766)
5,740
(324)
24,821
Total recognized income and expense
(1,685)
(291)
(1,976)
Transactions with shareholders and
owners
334
(1,248)
290
(624)
Dividends paid (Note 11)
334
(1,048)
(714)
Other transactions with shareholders
and owners
(200)
290
90
Other movements
727
727
Appropriation of prior year profit (loss)
5,740
(5,740)
Balance at December 31, 2020
5,526
20,198
(476)
(1,685)
(615)
22,948
Total recognized income and expense
206
656
862
Transactions with shareholders and
owners
253
(1,239)
(70)
(1,056)
Capital decreases (Note 11)
(83)
(305)
388
Dividends paid (Note 11)
336
(935)
(599)
Other transactions with shareholders
and owners
1
(458)
(457)
Appropriation of prior year profit (loss)
(1,685)
1,685
Balance at December 31, 2021
5,779
17,274
(546)
206
41
22,754
The accompanying Notes 1 to 23 and Appendices I and II are an integral part of these statements of changes in equity.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
6
Telefónica, S.A.
Cash flow statements for the years ended December 31
Millions of euros
Notes
2021
2020
A) CASH FLOWS FROM OPERATING ACTIVITIES
11,148
3,604
Profit (Loss) before tax
248
(1,966)
Adjustments to net results:
(331)
1,880
Depreciation and amortization
5, 6 and 7
27
27
Impairment of investments in Group companies and associates
8
4,574
10,956
Change in long term provisions
44
3
Gains on the sale of financial assets
8
(163)
177
Dividends from Group companies and associates
19
(5,943)
(10,257)
Interest income on loans to Group companies and associates
19
(36)
(21)
Net financial expense
1,166
995
Change in working capital
(26)
21
Trade and other receivables
7
23
Other current assets
(28)
17
Trade and other payables
(5)
(19)
Other cash flows from operating activities
21
11,257
3,669
Net interest paid
(1,431)
(614)
Dividends received and other
12,520
3,741
Income tax receipts
168
542
B) CASH FLOWS (USED IN) / FROM INVESTING ACTIVITIES
21
865
(880)
Payments on investments
(12,410)
(6,369)
Proceeds from disposals
13,275
5,489
C) CASH FLOWS USED IN FINANCING ACTIVITIES
(9,208)
(3,324)
Proceeds from equity instruments
283
(Payments) / Proceeds from financial liabilities
21
(8,113)
(2,549)
Debt issues
3,518
5,135
Repayment and redemption of debt
(11,631)
(7,684)
Acquisition of treasury shares
11
(478)
(234)
Dividends paid
21
(617)
(824)
D) NET FOREIGN EXCHANGE DIFFERENCE
(28)
(6)
E) NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS
2,777
(607)
Cash and cash equivalents at January 1
3,030
3,637
Cash and cash equivalents at December 31
5,807
3,030
The accompanying Notes 1 to 23 and Appendices I and II are an integral part of these cash flow statements.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
7
Telefónica, S.A.
Annual financial statements for the
ended December 31, 2021
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
8
Note 1. Introduction and general information
Telefónica, S.A. (“Telefónica” or “the Company”) is a
public limited company incorporated for an indefinite
period on April 19, 1924, under the corporate name of
Compañía Telefónica Nacional de España, S.A. It adopted
its present name in April 1998.
The Company’s registered office is at Gran Vía 28, Madrid
(Spain) and its Employer Identification Number (CIF) is
A-28/015865.
Telefónica’s basic corporate purpose, pursuant to Article
4 of its Bylaws, is the provision of all manner of public or
private telecommunications services, including ancillary
or complementary telecommunications services or
related services. All the business activities that constitute
this stated corporate purpose may be performed either in
Spain or abroad and wholly or partially by the Company,
either through shareholdings or equity interests in other
companies or legal entities with an identical or a similar
corporate purpose.
In keeping with the above, Telefónica is currently the
parent company of a group that offers both fix and mobile
telecommunications with the aim to turn the challenges
of the new digital business into reality and being one of
the most important players. The objective of the
Telefónica Group is positioning as a Company with an
active role in the digital business taking advantage of the
opportunities of its size and industrial and strategic
alliances.
The Company is taxed under the general tax regime
established by the Spanish State, the Spanish
Autonomous Communities and local governments, and
files consolidated tax returns with most of the Spanish
subsidiaries of its Group under the consolidated tax
regime applicable to corporate groups.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
9
Note 2. Basis of presentation
a) True and fair view
These financial statements have been prepared from
Telefónica, S.A.’s accounting records by the Company’s
Directors in accordance with the accounting principles
and standards contained in the Spanish GAAP in force
approved by Royal Decree 1514/2007, on November 16
(PGC 2007), modified by Royal Decree (RD) 602/2016,
dated December 2, 2016, and by Royal Decree (RD)
1/2021, dated January 12, 2021, and other prevailing
legislation at the date of these financial statements, to
give a true and fair view of the Company’s equity,
financial position, income statements and of the cash
flows obtained and applied in 2021.
The accompanying financial statements for the year
ended December 31, 2021 were prepared by the
Company’s Board of Directors at its meeting on February
23, 2022 for submission for approval at the General
Shareholders’ Meeting, which is expected to occur
without modification.
The figures in these financial statements are expressed in
millions of euros, unless indicated otherwise, and
therefore may be rounded. The euro is the Company’s
functional currency.
b) Comparison of information
Changes in accounting policies as a result of
Royal Decree 1/2021
In January 2021, Royal Decree 1/2021 (“RD 1/2021”), dated
January 12, was published, amending the General
Accounting Plan approved by Royal Decree 1514/2007,
dated November 16 (among others). Subsequently, as a
consequence of the aforementioned RD 1/2021, a
resolution of the Spanish Accounting and Auditing
Institute (ICAC) was published, issuing requirements for
the recognition, measurement and preparation of annual
financial statements of revenues from the sale of goods
and rendering of services to customers (hereinafter
"Resolution on revenue recognition").
The main differences between the accounting and
classification requirements used in fiscal year 2020 and
those applied in fiscal year 2021 under the RD 1/2021 and
the Resolution on revenue recognition, which have
affected the Company, are described below.
Classification and measurement of financial
instruments
Under the new requirements, financial instruments are
now classified on the basis of both the entity's business
model for managing the financial instruments and their
contractual cash flow characteristics.
Financial assets are classified in the following categories:
Fair value through income statement: This
category includes the previous portfolios of
"Financial assets held for trading" and "Other
financial assets at fair value through profit or
loss" and, if applicable, those financial assets
that are optionally selected at initial recognition
to eliminate accounting mismatches. This
category includes all financial assets unless they
should be classified in another category.
Amortized cost: This category includes the
previous portfolios of "Loans and receivables"
and "Held-to-maturity financial assets" to the
extent that they are held for the purpose of
collecting contractual cash flows, and the
contractual terms of the financial asset give rise
to cash flows that are solely payments of
principal and interest on the principal amount
outstanding. 
Fair value through equity: This category
includes those loans held within a business
model whose objective is achieved by both (a)
collecting contractual cash flows that are solely
payments of principal and interest or (b) selling
them, similarly to the previous available-for-sale
financial asset category. It also includes the
optional designation at initial recognition of
certain investments in equity instruments that
previously formed the available-for-sale financial
instruments portfolio.
Cost: This category mainly includes investments
in Group companies, associates and jointly
controlled entities.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
10
The classification of financial liabilities has two main
categories:
Amortized cost: This category includes all
financial liabilities except those that must be
measured at fair value through profit or loss.
Therefore, it includes the previous portfolios of
"Loans and payables" and "Trade and non-trade
payables".
Fair value through income statement: This
category mainly includes the previous portfolios
of "Financial liabilities held for trading" and
"Other financial liabilities at fair value through
profit or loss".
In accordance with the transitional provisions of RD
1/2021, the Company elected to apply the new
requirements considering January 1, 2021 as the transition
date, without restating the 2020 figures presented in the
2021 financial statements for comparative purposes.
However, in application of Transitional Provision 2,
paragraph 6 e) and for presentation purposes only, the
Company has reclassified the items affected in order to
disclose the previous year balances adapted to the new
presentation criteria. Consequently, the equity
instruments previously classified as available-for-sale
financial assets, amounting to 320 million euros at
January 1, 2021, have been reclassified to the new
category of financial assets at fair value with changes
through equity (see Note 9).
In addition to this, the Company has used the following
practical expedients provided for in the Second
Transitional Provision of RD 1/2021:
a.For assets and liabilities at amortized cost, the
Company has opted to consider the carrying amount at
the end of the previous year as their amortized cost at the
beginning of the year in which the new requirements are
effective.
b.For the purposes of classifying its financial
assets upon first-time adoption of the new requirements,
the Company has elected to assess its business model
based on the facts and circumstances present at that
date and has used prospective application.
As regards derivatives and hedges, for those contracts in
force at January 1, 2021 that met the requirements for
hedge accounting in accordance with the previous
requirements in PGC 2007 and also meet the new
requirements in RD 1/2021, after taking into account any
adjustment of the hedging relationship at January 1, 2021,
the Company has considered these contracts as a
continuation of the hedging relationships already existing
at the transition date.
The application of the new classification and
measurement criteria included in RD 1/2021 has had no
impact on the Company's equity.
Revenues from sales and services rendered
The new requirements are based on the core principle
that revenue is recognized when control of promised
goods or services is transferred to a customer for an
amount that reflects the consideration to which the entity
expects to be entitled - thus the concept of control, as a
main principle, replaces the concept of risks and rewards.
In order to apply the above core principle, these steps are
followed:
1.identify the contracts with a customer;
2.identify the performance obligations;
3.determine the transaction price;
4.allocate the transaction price to the
performance obligations identified; and
5.recognize revenue when (or as) the entity
satisfies each performance obligation.
Due to the nature of the Company's core business, the
differences between the accounting and classification
requirements used in 2020 and those applied in 2021
under the new revenue recognition model are not
significant, and therefore the application of the new
criteria required by the Resolution on revenue recognition
has had no impact on equity. The Company has
considered the information to be disclosed in the notes to
the financial statements regarding revenue transactions.
c) Materiality
These financial statements do not include any
information or disclosures that, not requiring presentation
due to their qualitative significance, have been
determined as immaterial or of no relevance pursuant to
the concepts of materiality or relevance defined in the
PGC 2007 conceptual framework.
d) Use of estimates
The financial statements have been prepared using
estimates based on historical experience and other
factors considered reasonable under the circumstances.
The carrying value of assets and liabilities, which is not
readily apparent from other sources, was established
based on these estimates. The Company periodically
reviews these estimates.
A significant change in the facts and circumstances on
which these estimates are based could have an impact
on the Company’s results and financial position.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
11
Key assumptions concerning the future and other key
sources of estimation uncertainty at the reporting date
that have a significant risk of causing a material
adjustment to the financial statements of the following
year are discussed below.
Provisions for impairment of investments in
Group companies and associates
Investments in group companies, joint ventures and
associates are tested for impairment at each year end to
determine whether an impairment loss must be
recognized in the income statement or a previously
recognized impairment loss be reversed. The decision to
recognize an impairment loss (or a reversal) involves
estimates of the reasons for the potential impairment (or
recovery), as well as the timing and amount. In Note 8.2 it
is assessed the impairment of these investments.
There is a significant element of judgment involved in the
estimates required to determine recoverable amount and
the assumptions regarding the performance of these
investments, since the timing and scope of future
changes in the business are difficult to predict.
Deferred taxes
The Company assesses the recoverability of deferred tax
assets based on estimates of future earnings, and of all
the options available to achieve an outcome, it considers
the most efficient one in terms of tax within the legal
framework the Company is subject to. The ability to
recover these taxes depends ultimately on the
Company’s ability to generate taxable earnings over the
period for which the deferred tax assets remain 
deductible. This analysis is based on the estimated
schedule for reversing deferred tax liabilities, the
expected outcome from pending lawsuits affecting the
estimations as well as estimates of taxable earnings,
which are sourced from internal projections and are
continuously updated to reflect the latest trends.
The appropriate valuation of tax assets and liabilities
depends on a series of factors, including estimates as to
the timing and realization of deferred tax assets and the
projected tax payment schedule. Actual income tax
receipts and payments could differ from the estimates
made by the Company as a result of changes in tax
legislation, the outcome of ongoing tax proceedings or
unforeseen future transactions that could affect tax
balances. The information about deferred tax assets and
unused tax credits for loss carryforwards, whose effect
has been registered when necessary in balance, is
included in Note 17.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
12
Note 3. Proposed appropriation of net results
Telefónica, S.A. obtained 206 million euros of profit in 2021.
Accordingly, the Company’s Board of Directors will
submit the following proposed appropriation of 2021 net
results for approval at the Shareholders’ Meeting:
Millions of euros
Proposed appropriation:
Profit for the year
206
Distribution to:
Legal reserve
21
Unrestricted reserves
185
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
13
Note 4. Recognition and measurement
accounting policies
As stated in Note 2, the Company’s financial statements
have been prepared in accordance with the accounting
principles and standards contained in the Código de
Comercio, which are further developed in the Plan
General de Contabilidad currently in force (PGC 2007),
modified by RD 602/2016 and RD 1/2021 as well as any
commercial regulation in force at the reporting date.
Accordingly, only the most significant accounting policies
used in preparing the accompanying financial statements
are set out below, in light of the nature of the Company’s
activities as a holding.
a) Intangible assets
Intangible assets are stated at acquisition or production
cost, less any accumulated amortization or any
accumulated impairment losses.
Intangible assets are amortized on a straight-line basis
over their useful lives. The most significant items included
in this caption are computer software licenses, which are
generally amortized on a straight-line basis over three
years.
b) Property, plant and equipment and
investment property
Property, plant and equipment is stated at cost, net of
accumulated depreciation and any accumulated
impairment in value.
The Company depreciates its property, plant and
equipment once the assets are in full working conditions
using the straight-line method based on the assets’
estimated useful lives, calculated in accordance with
technical studies which are revised periodically based on
technological advances and the rate of dismantling, as
follows:
Estimated useful life
Years
Buildings
40
Plant and machinery
3 - 25
Other plant or equipment, furniture and office
equipment
10
Other items of property, plant and equipment
4 - 10
Investment property is measured and depreciated using
the same criteria described for land and buildings for own
use.
c) Impairment of non-current assets
Non-current assets are assessed at each reporting date
for indicators of impairment. Where such indicators exist,
or in the case of assets which are subject to an annual
impairment test, the Company estimates the asset’s
recoverable amount as the higher of its fair value less
costs to sell and its value in use. In assessing value in use,
the estimated future post-tax cash flows deriving from
the use of the asset or its cash generating unit, as
applicable, are discounted to their present value, using a
post-tax discount rate reflecting current market
assessments of the time value of money and the risks
specific to the asset, whenever the result obtained is the
same that would be obtained by discounting pre-tax cash
flows at a pre-tax discount rate.
Telefónica bases the calculation of impairment on the
business plans of the various companies approved by the
Board of Directors’ of Telefónica, S.A. to which the assets
are allocated. The projected cash flows, based on
strategic business plans, cover a period of five years not
including the present year when the analysis is
calculated. Starting with the sixth year, an expected
constant growth rate is applied.
d) Financial assets and liabilities
The crisis originated by the COVID-19 pandemic has
transformed the macroeconomic scenario raising the
uncertainty over the future economic outlook. During 
2021, even if the areas where significant judgement
needs to be applied are unchanged, the Company has
continued reviewing the impact of the pandemic.
The main future assumptions as well as other
uncertainties related to estimations at year end which
could cause a significant effect in the financial
statements are disclosed below.
Financial investments
All regular way purchases and sales of financial assets are
recognized on the trade date, i.e. the date that the
Company commits to purchase or sell the asset.
“Investments in group companies, joint ventures and
associates” are classified into a category of the same
name and are shown at cost less any impairment loss
(see Note 4.c). Group companies are those over which
the Company exercises control, either by exercising
effective control or by virtue of agreements with the
other shareholders. Joint ventures are companies which
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
14
are jointly controlled with third parties. Associates are
companies in which there is significant influence, but not
control or joint control with third parties. Telefónica
assesses the existence of significant influence not only in
terms of percentage ownership but also in qualitative
terms such as presence on the board of directors,
involvement in decision-making, the exchange of
management personnel, and access to technical
information.
Financial investments which the Company intends to
hold for an unspecified period of time and could be sold
at any time to meet specific liquidity requirements or in
response to interest rate movements and which have not
been included in the other categories of financial assets
defined in the RD 1/2021, which amends PGC 2007 (see
Note 2), are classified as financial assets at fair value
through equity. These investments are recorded under
“Non-current assets,” unless it is probable and feasible
that they will be sold within 12 months.
Derivative financial instruments and hedge
accounting
When Telefónica chooses not to apply hedge accounting
criteria but economic hedging, gains or losses resulting
from changes in the fair value of derivatives are taken
directly to the income statement.
e) Revenue and expenses
Revenue and expenses are recognized on the income
statement based on an accrual basis; i.e. when the goods
or services represented by them take place, regardless of
when actual payment or collection occurs.
A distribution of unrestricted reserves is considered as
dividend distribution, and therefore, is registered as
dividend revenue in the accounting of the receiving
Company whenever the distributing company and/or any
of its group's subsidiaries have gathered profits above the
amount of equity distributed.
When the Company receives free-allotment rights,
known as scrip dividends, that can be used to acquire
new shares at no cost or be sold in the market or to the
distributing company, it accounts for the concept as
dividend revenue with a counterpart of account
receivable on the distribution date.
The income obtained by the Company in dividends
received from Group companies and associates, and from
the interest accrued on loans and credits given to them,
are included in revenue in compliance with the provisions
of consultation No. 2 of BOICAC 79, published on
September 30, 2009.
f) Related party transactions
In business merger or spin-off transactions involving the
parent company and its direct or indirect subsidiary, as
well as in the case of non-monetary contributions of
businesses between Group companies and in the case of
dividend distributions, when an exemption from preparing
consolidated financial statements in accordance with the
Standards on Preparing Consolidated Financial
Statements (Spanish “NOFCAC”) applies, the assets and
liabilities may be measured at their pre-transaction
carrying amount in the individual financial statements,
although there is also the option of using consolidated
values in under IFRS as adopted by the European Union,
provided that this consolidated information does not
differ significantly from that obtained by applying
NOFCAC. In addition, the Company may also opt to use
the values resulting from a reconciliation to NOFCAC.
In the particular case of a contribution to a group
company of the shares of another group company, the
pre-transaction carrying amount in the standalone
financial statements of the contributing company may be
used, unless the net equity amount is higher, in which
case this amount is used.
The change in value arising in the contributing company
as a result of the above accounting treatment is
recognized in reserves.
g) Financial guarantees
The Company has provided guarantees to a number of
subsidiaries to secure their transactions with third parties
(see Note 20.a). Where financial guarantees provided
have a counter-guarantee on the Company’s balance
sheet, the value of the counter-guarantee is estimated to
be equal to the guarantee given, with no additional
liability recognized as a result.
Guarantees provided for which there is no item on the
Company’s balance sheet acting as a counter-guarantee
are initially measured at fair value which, unless there is
evidence to the contrary, is the same as the premium
received plus the present value of any premiums
receivable. After initial recognition, these are
subsequently measured at the higher of:
i)The amount resulting from the application of the rules
for measuring provisions and contingencies.
ii)The amount initially recognized less, when applicable,
any amounts take to the income statement
corresponding to accrued income.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
15
h) Consolidated data
As required under prevailing legislation, the Company has
prepared separate consolidated annual financial
statements, drawn up in accordance with International
Financial Reporting Standards (IFRS) as adopted by the
European Union. The balances of the main headings of
the Telefónica Group’s consolidated financial statements
for 2021 and 2020 are as follows:
Millions of euros
Item
2021
2020
Total assets
109,213
105,051
Equity:
Attributable to equity holders of the
parent
22,207
11,235
Attributable to minority interests
6,477
7,025
Revenue from operations
39,277
43,076
Profit for the year:
Attributable to equity holders of the
parent
8,137
1,582
Attributable to minority interests
2,580
375
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
16
Note 5. Intangible assets
The movements in the items composing intangible assets
and the related accumulated amortization in 2021 and
2020 are as follows: 
2021
Millions of euros
Opening
balance
Additions and
allowances
Disposals
Transfers
Closing
balance
INTANGIBLE ASSETS, GROSS
262
10
(3)
269
Software
163
4
(1)
1
167
Other intangible assets
99
6
(2)
(1)
102
ACCUMULATED AMORTIZATION
(242)
(7)
1
(248)
Software
(155)
(5)
(160)
Other intangible assets
(87)
(2)
1
(88)
NET CARRYING AMOUNT
20
3
(2)
21
2020
Millions of euros
Opening
balance
Additions and
allowances
Disposals
Transfers
Closing
balance
INTANGIBLE ASSETS, GROSS
259
7
(3)
(1)
262
Software
159
4
(1)
1
163
Other intangible assets
100
3
(2)
(2)
99
ACCUMULATED AMORTIZATION
(235)
(8)
1
(242)
Software
(150)
(6)
1
(155)
Other intangible assets
(85)
(2)
(87)
NET CARRYING AMOUNT
24
(1)
(2)
(1)
20
As of December 31, 2021 and 2020 commitments to
acquire intangible assets amount to 3.8 and 0.5 million
euros.
As of December 31, 2021 and 2020, the Company had 231
and 225 million euros, respectively, of fully amortized
intangible assets.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
17
Note 6. Property, plant and equipment
The movements in the items composing property, plant
and equipment (PP&E) and the related accumulated
depreciation in 2021 and 2020 are as follows:
2021
Millions of euros
Opening
balance
Additions and
allowances
Disposals
Transfers
Closing
balance
PROPERTY, PLANT AND EQUIPMENT, GROSS
548
8
(1)
(4)
551
Land and buildings
203
1
(3)
201
Plant and other PP&E items
342
5
(1)
2
348
PP&E under construction and prepayments
3
2
(3)
2
ACCUMULATED DEPRECIATION
(403)
(12)
(415)
Buildings
(111)
(5)
(116)
Plant and other PP&E items
(292)
(7)
(299)
NET CARRYING AMOUNT
145
(4)
(1)
(4)
136
2020
Millions of euros
Opening
balance
Additions and
allowances
Disposals
Transfers
Closing
balance
PROPERTY, PLANT AND EQUIPMENT, GROSS
541
12
(7)
2
548
Land and buildings
198
4
1
203
Plant and other PP&E items
339
7
(7)
3
342
PP&E under construction and prepayments
4
1
(2)
3
ACCUMULATED DEPRECIATION
(405)
(10)
7
5
(403)
Buildings
(112)
(4)
5
(111)
Plant and other PP&E items
(293)
(6)
7
(292)
NET CARRYING AMOUNT
136
2
7
145
Firm commitments to acquire property, plant and
equipment at December 31, 2021 and 2020 amounted to
1.2 and 0.7 million euros, respectively.
At December 31, 2021 and 2020, the Company had 261
and 258 million euros, respectively, of fully depreciated
items of property, plant and equipment.
Telefónica, S.A. has taken on insurance policies with
appropriate limits to cover the potential risks which could
affect its property, plant and equipment.
“Property, plant and equipment” includes the net carrying
amount of the land and buildings occupied by Telefónica,
S.A. at its Distrito Telefónica headquarters, amounting to
65 million euros at both 2021 and 2020 year-ends. It also
includes the net carrying amount of the remaining assets
in this site (mainly property, plant and equipment items)
of 16 and 15 million euros at December 31, 2021 and 2020,
respectively.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
18
Note 7. Investment properties
The movements in the items composing investment
properties in 2021 and 2020 and the related accumulated
depreciation are as follows:
2021
Millions of euros
Opening
balance
Additions and
allowances
Disposals
Transfers
Closing
balance
INVESTMENT PROPERTIES, GROSS
432
4
436
Land
100
100
Buildings
332
4
336
ACCUMULATED DEPRECIATION
(114)
(8)
(122)
Buildings
(114)
(8)
(122)
NET CARRYING AMOUNT
318
(8)
4
314
2020
Millions of euros
Opening
balance
Additions and
allowances
Disposals
Transfers
Closing
balance
INVESTMENT PROPERTIES, GROSS
432
1
(1)
432
Land
100
100
Buildings
332
1
(1)
332
ACCUMULATED DEPRECIATION
(100)
(9)
(5)
(114)
Buildings
(100)
(9)
(5)
(114)
NET CARRYING AMOUNT
332
(8)
(6)
318
“Investment properties” mainly includes in both 2021 and
2020 the value of land and buildings leased by
Telefónica, S.A. to other Group companies at Distrito
Telefónica, headquarters in Madrid.
In 2021, the Company has buildings with a total area of
334,499 square meters (327,920 square meters in 2020)
leased to several Telefónica Group companies,
equivalent to an occupancy rate of 94.31% of the
buildings it has earmarked for lease (93.94% in 2020).
Total income from leased buildings in 2021 and 2020 (see
Note 19.1.a) amounted to 42 and 43 million euros
respectively.
Future minimum rentals receivable under non-
cancellable leases are as follows:
2021
2020
Millions of euros
Future
minimum
recoveries
Future
minimum
recoveries
Up to one year
31
38
Between two and five years
1
Total
31
39
The most significant lease contracts held with
subsidiaries occupying Distrito Telefónica have been
renewed in 2021 for a non-cancellable period of 12
months.
The main operating leases in which Telefónica, S.A. acts
as lessee are described in Note 19.5.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
19
Note 8. Investments in group companies and
associates
8.1. Detail and evolution of investment in group companies and associates:
2021
Millions of euros
Opening
balance
Additions
Disposals
Transfers
Exchange
rate
impacts
Dividends
Net
investment
hedges
Closing
balance
Fair
value
Equity instruments (Net) (1)
58,754
4,404
(2)
(1)
(8,620)
394
54,929
63,894
Equity instruments (Cost)
93,285
8,978
(13)
(38)
(8,620)
394
93,986
Impairment losses
(34,531)
(4,574)
11
37
(39,057)
Loans to Group companies
and associates
590
1
(360)
(100)
131
136
Other financial assets
24
10
(27)
7
7
Total non-current
investment in Group
companies and
associates
59,368
4,415
(362)
(128)
(8,620)
394
55,067
64,037
Loans to Group companies
and associates
9,550
7,224
(13,477)
100
244
3,641
3,643
Derivatives
19
(10)
9
9
Other financial assets
39
32
(50)
27
48
48
Total current
investments in Group
companies and
associates
9,608
7,256
(13,537)
127
244
3,698
3,700
(1) Fair value at December 31, 2021 of Group companies and associates quoted in an active market (Telefônica Brasil, S.A. and Telefónica Deutschland Holding,
A.G.) was calculated taking the listing of the investments on the last day of the year; the rest of the shareholdings are stated at the value of discounted cash
flows based on those entities business plans.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
20
2020
Millions of euros
Opening
balance
Additions
Disposals
Transfers
Exchange
losses
Dividends
Net
investment
hedges
Closing
balance
Fair
value
Equity instruments (Net) (1)
69,267
(8,164)
(2,017)
(47)
(285)
58,754
96,059
Equity instruments (Cost)
93,267
2,792
(2,291)
(151)
(47)
(285)
93,285
Impairment losses
(24,000)
(10,956)
274
151
(34,531)
Loans to Group companies
and associates
831
(241)
590
587
Other financial assets
32
12
(20)
24
24
Total non-current
investment in Group
companies and
associates
70,130
(8,152)
(2,258)
(20)
(47)
(285)
59,368
96,670
Loans to Group companies
and associates
2,777
9,702
(2,934)
5
9,550
9,550
Derivatives
61
(42)
19
19
Other financial assets
15
10
(6)
20
39
39
Total current
investments in Group
companies and
associates
2,853
9,712
(2,982)
20
5
9,608
9,608
(1) Fair value at December 31, 2020 of Group companies and associates quoted in an active market (Telefônica Brasil, S.A.) was calculated taking the listing of
the investments on the last day of the year; the rest of the shareholdings are stated at the value of discounted cash flows based on those entities business
plans.
The most significant transactions occurred in 2021 and
2020 as well as their accounting impacts are described
below:
2021
On July 30, 2020, Telefónica reached an agreement with
Liberty Latin America Ltd. for the sale of the entire share
capital of Telefónica de Costa Rica TC, S.A. On August 9,
2021, after the satisfaction of the closing conditions and
obtaining the relevant regulatory approvals, the entire
share capital of Telefónica de Costa Rica TC, S.A. was
transferred to Liberty Latin America Ltd. for an amount of
538 million dollars, approximately 457 million euros. The
net carrying value of the investment was included under
the caption "Net assets held for sale" and the net profit of
the transaction, 163 million euros, is shown as "gains on
disposals" in the 2021 income statement.
On September 27, 2021 the deed of merger between
Telefónica Innovación Alpha, S.L. (absorbed company)
and Telefónica Open Innovation, S.L. (merging company)
was filed to the Madrid Companies' Register. The
absorbed company was 100% directly owned by
Telefónica, S.A. and after the transaction, its net book
value amounting to 38 million euros  was reclassified as
an investment in Telefónica Digital España, S.L., the
parent company of the merging entity, which is also a
direct investment of Telefónica, S.A. This transaction has
had no impact in the income statement, and it is shown
as Transfers in 2021 chart of movements.
2020
In November 2019 the Board of Directors of Telefónica,
S.A. designed a scheme for a reorganization of the
Group's operations in Latin America. Subsequently,
Telefónica Hispanoamérica, S.A.U. (previously Latin
American Cellular Holdings, S.L.U.) has obtained direct
and indirect ownership in the Group's operators in Chile,
Colombia, Ecuador, México, Perú, Venezuela and
Uruguay. Telefónica, S.A. is its sole shareholder.
On March 31, 2020 Telefónica, S.A. and Telefónica
Latinoamérica Holding, S.L.U. agreed to a capital increase
in Telefónica Hispanoamérica, S.A.U. ("T. Hispam"). The
share capital increased by 473 million euros and was fully
subscribed by Telefónica, S.A. and paid with an in-kind
contribution of 3,000 shares of Telefónica Chile Holdings,
S.L.U. Telefónica, S.A. registered the new investment
amounting to 1,209 million euros equivalent to the equity
value of Telefónica Chile Holdings, S.L.U. whose net
carrying value was 473 million euros. The difference
between both figures amounting to 736 million euros was
registered as unrestricted reserves (Note 11) in Telefónica,
S.A.. The Company gained a 68.58% ownership in the
above mentioned subsidiary and shown in the additions
column in 2020 chart of movements.
Moreover, on March 31, 2020 Telefónica, S.A. signed
several sale agreements with T. Hispam to transfer the
investments in Colombia Telecomunicaciones, S.A. E.S.P.,
Telefónica Venezolana, C.A., Comtel Comunicaciones
Telefónicas, S.A., Fisatel México S.A. de C.V., and
Telefónica Móviles Chile, S.A.  The net carrying value of
the investments was 503 million euros and a loss in the
sale of investments was registered by 177 million euros.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
21
These transactions are shown as disposals in 2020 chart
of movements.
On October 20, 2020 Telefónica, S.A. fully purchased the
54,000 stocks of T. Hispam (31.42% of its share capital)
from Telefónica Latinoamérica Holding, S.L.U. for 974
million euros, reaching the 100% of ownership in the
subsidiary.
On February 20, 2019 the Board of Directors of
Telefónica, S.A. authorized the sale of the Group
operators in Central América. The direct ownership in
Costa Rica amounted to 291 million euros and it was
transferred to "Net assets held for sale". As of December
31, 2020, Telefónica de Costa Rica TC, S.A. redeemed
reserves paying its shareholder an amount of 17,370
million colones (equivalent to 23 million euros). This
amount decreased the amount in "Net assets held for
sale".
Other movements
In May 2021 Telefónica, S.A. carried out capital increases
in its subsidiaries  O2 (Europe) Ltd. by 5,656 million euros
and Telefónica O2 Holdings, Ltd. by 1,631 million euros in
order to enable these companies to pay back the
intercompany loans granted to them by Telfin Ireland,
Ltd. On July 21, 2021 the Board of Directors of Telfin
Ireland, Ltd. approved the distribution of reserves
amounting to 8,269 million euros. Out of this figure, 8,189
million euros correspond to contribution payback and
have been shown as "Dividends" in 2021 chart of
movements. The rest of the amount has been registered
as "Dividend revenue" (see Note 19).
On December 10, 2021 the General Shareholders'
Meeting of Pontel, S.L. agreed to a distribution of
reserves amounting to 751 million euros. On the same
date the Board of Directors of the company approved a
dividend distribution of 2,400 million euros. Telefónica,
S.A. has received 2,627 million euros pro-rata its
percentage of ownership. Out of this figure, 431 million
euros correspond to contribution payback, shown as
"Dividends" in 2021 chart of movements. The rest of the
amount has been registered as "Dividend revenue" (see
Note 19).
On May 7, 2020, Telefónica reached an agreement with
Liberty Global plc to combine into a 50-50 joint venture
their operating businesses in the United Kingdom (O2
Holdings Ltd. and Virgin Media UK, respectively). On June
1, 2021 after obtaining the relevant regulatory approvals,
consummation of the necessary recapitalisations and
satisfaction of other closing conditions, the closing of the
transaction was carried out, resulting in the combination
of both businesses into the joint venture called VMED O2
UK Ltd. Telefónica, S.A. has an indirect ownership
through its subsidiary Telefónica O2 Holdings, Ltd. (see
Note 20 d).
On October 15, 2020 Telefónica Centroamérica
Inversiones, S.L. distributed reserves to its shareholders.
The Company recognized 47 million euros as a decrease
in the cost of the investment for this concept and it is
shown as "Dividends" in the 2020 chart of movements.
On July 10, 2020 the deed of the partial division of
Telefónica Ingeniería de Seguridad, S.A.U. contributed to
the newly-created company Telefónica Cybersecurity &
Cloud Tech, S.L. (previously Telefónica Cybersecurity
Tech, S.L.) was filed in the Madrid Companies' Register.
The net carrying value of the split-off investment was 5
million euros. The transaction is shown as "Transfers" in
the 2020 chart above.
On August 7, 2020 the deed of the partial division of
Telefónica Digital España, S.A.U. contributed to
Telefónica Cybersecurity & Cloud Tech, S.L. was filed in
the Madrid Companies' Register. The net carrying value
of the split-off investment was 24 million euros. The
transaction is shown as "Transfers" in the 2020 chart
above.
On August 18, 2020, the deed of the merger between
Taetel, S.L. and Telefónica Gestión Integral de Edificios y
Servicios, S.L.U. (a subsidiary of Telefónica Servicios
Globales, S.L.U.) was filed in the Madrid Companies'
Register. The net book value of the merging entity
amounted to 67 million euros and it is included as
"Transfers" in the 2020 chart of movements.
“Transfers” of “Loans to Group Companies and
Associates” in 2021 includes the reclassification from
long-term to current of the loans granted to Telxius
Telecom, S.A.U. which are due in 2022.
a) Acquisitions of investments and capital
increases (Additions):
Millions of euros
Companies
2021
2020
Telefónica Hispanoamérica, S.A.U.
370
2,183
Telefónica O2 Holdings, Ltd
1,631
Telefónica Digital España, S.L.U.
185
157
O2 (Europe), Ltd.
5,656
Telefónica Móviles México, S.A. de C.V.
122
Telefónica Cybersecurity Tech&Cloud, S.L
750
Pontel Participaciones, S.L.
323
Telefónica Infra, S.L.
197
Telefónica de Argentina, S.A
75
Telefónica Tech, S.L. 
52
Telefónica Deutschland Holdings, A.G.
51
Others
11
7
Total group and associated companies
8,978
2,792
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
22
2021
On January 28, 2021 the deed of the capital increase of T.
Hispam amounting to 370 million euros was filed in the
Companies' Register. It has been fully subscribed and
paid by Telefónica, S.A.
On May 26, 2021 Telefónica O2 Holdings, Ltd. has carried
out a capital increase of 1,631 million euros fully
subscribed and disbursed by the Company, within the
framework detailed at the beginning of this note.
On January 13, 2021 the deed of the capital increase of
Telefónica Digital España, S.L.U. amounting to 185 million
euros was filed in the Companies' Register. It has been
fully subscribed and paid by the Company.
On May 26, 2021 O2, Ltd. has carried out a capital
increase of 5,656 million euros fully subscribed and
disbursed by the Company within the framework detailed
at the beginning of this note.
On March 25, 2021 Telefónica Cybersecurity Tech &
Cloud, S.L. has carried out a capital increase of 530
million euros. On September 28, 2021, the subsidiary
carried out a second capital increase of 220 million euros.
Both transactions were fully subscribed and paid by
Telefónica, S.A.
On June 14, 2021 the deed of capital increase of
Telefónica Infra, S.L. by 197 million euros was filed in the
Companies' Register. It had been fully subscribed and
disbursed by the Company.
In 2021 Telefónica has decided to partly cancel the
accounts receivable that the subsidiaries had with the
Group companies in Argentina. Telefónica, S.A. has
purchased these accounts receivable and the funds
collected have been used to carry out capital increases in
Telefónica de Argentina, S.A. After the transactions the
percentage of ownership in the subsidiary has raised to
11.43%.
On December 23, 2021 Telefónica Tech, S.L. carried out a
capital increase amounting to 52 million euros totally
subscribed and paid by Telefónica, S.A.
During the second half of 2021 the Company has
acquired in the stock market 21,3 million shares of
Telefónica Deutschland Holding, A.G. obtaining a 0,71%
direct ownership in the subsidiary as shown in Appendix I
of these financial statements.
2020
The additions carried out with T. Hispam have been
detailed at the beginning of this note.
On January 9, 2020, Telefónica Digital España, S.L.U.
carried out a capital increase of 157 million euros fully
subscribed and paid by Telefónica, S.A.
On February 7, 2020, Telefónica Móviles México, S.A. de
C.V. carried out a capital increase of 2,500 million
Mexican pesos (equivalents to 122 million euros) fully
subscribed and paid by the Company.
On October 20, 2020 the deed of the capital increase of
Pontel Participaciones, S.L. was filed to the Madrid
Companies' Register. This capital increase was
subscribed by the shareholders on June 8, 2020 but the
payment was subject to the achievement of certain
conditions. Once the conditions were fulfilled, the
Company disbursed pro-rata its ownership an amount of
323 million euros.
b) Disposals of investments and capital
decreases:
Millions of euros
Companies
2021
2020
Jubii Europe, N.V.
13
Telefónica Global Technology, S.A.U.
231
Fisatel México, S.A. de C.V.
196
Telefónica Móviles México, S.A. de C.V.
891
Colombia Telecomunicaciones, S.A. ESP
272
Telefónica Venezolana, C.A.
123
Telefónica Chile Holdings, S.L.U.
473
Telefónica Móviles Chile, S.A.
89
Other companies
16
Total group and associated companies:
13
2,291
2021
In June 2021 the deed of liquidation of Jubii Europe, N.V.
has filed with a disbursement to its shareholders' by
0,022 euros per class AA and AB share. Telefónica, S.A.
has received 2,2 million euros and the liquidation has had
no effect in the income statement.
2020
Transactions related with Fisatel México, S.A. de C.V.,
Colombia Telecomunicaciones, S.A., ESP, Telefónica
Venezolana, C.A., Telefónica Chile Holdings, S.L.U. and
Telefónica Móviles Chile, S.A. have been detailed at the
beginning of this note.
On May 28, 2020 Telefónica Móviles México, S.A. de C.V.,
using the proceeds collected from the restructuring of its
investments, reduced its share capital paying out its
shareholder 891 million euros shown as a decrease in the
investment on this company.
On December 23, 2020 the Company sold Telefónica
Global Technology, S.A.U. to Telefónica de Contenidos,
S.A.U. by an amount equivalent to the net book value at
the transaction date of 150 million euros.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
23
8.2. Assessment of impairment of
investments in group companies, joint
ventures and associates
At each year end, the Company re-estimates the future
cash flows derived from its investments in Group
companies and associates. The estimate is based on the
expected cash flows to be received from each subsidiary
in its functional currency, discounted using the
appropriate rate, net of the liabilities associated with each
investment (mainly net debt), considering the percentage
of ownership in each subsidiary and translated to euros at
the official closing rate of each currency at December 31.
The main assessments used to determine the discounted
cash flows are the long term OIBDA margin, the long term
investment ratio, the weighted average cost of capital
(WACC) and the perpetual growth rate, indicators
employed by the Group in its investments valuation.
Moreover, and only for the companies where discounted
cash flow analysis is not available due to the specific
nature of their businesses, the impairment is calculated
by comparing their equity figure as of the end of the
period and the net book value of those investments. With
respect to the investment in Telefónica Móviles México,
S.A. de C.V., after the sale of its investments to T. Hispam
in 2020, this method of valuation has been considered
the most appropriate both in 2020 and 2021.
As a result of these estimations and the effect of the net
investment hedge in 2021, a write down of impairment
provision of 4,574 million euros was recognized (write-off
of 10,956 million euros in 2020). This amount derives
mainly from the following companies: 
a.a write down, net of hedges, of 2.790 million euros for
Telefónica O2 Holdings, Ltd. (write down of 3,581
million euros, net of hedges, was registered in 2020);
b.a write down, net of hedges, of 588 million euros for
Telefônica Brasil, S.A. (write down amounting to 2,593
million euros in 2020) and a write down of 64 million
euros for Sao Paulo Telecomunicaçoes, Ltda (write
down amounting to 551 million euros in 2020);   
c.a write down by 1,008 million euros for Telefónica
Hispanoamérica, S.A. mainly caused by the decrease
in the estimated cash flows proceeds from Peru.
d.a write down of 227 million euros for Telefónica
Latinoamérica Holding, S.L.U. (write down by 3,321
million euros in 2020). The write down is mainly
originated by the decrease in the estimated cash
flows from the Brazilian subsidiaries.
e.a write down reversal of 155 million euros for
Telefónica Móviles de Argentina, S.A. (a write down by
509 million euros in 2020).
f.a write down of 22 million euros for Telefónica Digital
España, S.L.U. (a write down of 100 million euros in
2020). 
g.In 2020 it was registered a write down by 334 million
euros for Telefónica Móviles México, S.A. de C.V.
mainly due to the impact of the exchange rate
devaluation of the Mexican peso in the transfer
transactions carried out in its restructuring process.
There is no additional write-off in 2021.
Main assumptions used for the calculation of
the discounted cash flows of investments
In 2021 United Kingdom succeeded at reaching the same
economic activity level it had prior to Covid, exceeding
the main European countries, thanks to a quick and
efficient vaccination strategy and mobility restriction
measures which were softened through the year.
Notwithstanding, the short and medium term scenario is
still surrounded by uncertainties regarding the lack of
vision in the Brexit agreement negotiation and the
worsening of the financial conditions caused by the high
inflation rate and a tense workforce market. As far as the
revenues are concerned, the UK business plan envisages
an improvement trend in the projections aligned with the
evolution of the group's analysts expectation. Moreover,
the long-term OIBDA margin two-year  estimates for
VMED O2 UK are in a range within 34% to 36%. With
respect to the long-term investment over revenues ratio,
the investment needs are forecasted to be around 19%.
The WACC  (Weighted average cost of capital) is 6.8%.
The year 2021 casted lights and shadows over Brazil. On
the one hand, the dynamic situation in the first half. Brazil
was one of the first countries to regain the same activity
level prior to Covid pandemic. However, there has been
an economic stagnation in the second half of the year
caused by the rise in the inflation rate, the interest rates
increase, a stricter tax expense policy and the uncertainty
regarding future economic measures. As for the long-
term OIBDA margin two-year estimates of Telefónica's
Group analysts for the operator in Brazil, it is in a range
within 41% to 46%. Regarding investments, the operator
will invest a percentage within the range of the
investment needs forecasted by analysts (around 19%).
The interest rates increase has resulted in an increase in
the cost of debt of the company, and the WACC has risen
from 11,1% in 2020 to 12% in 2021.The perpetuity growth
rate is within the range of the estimations of the analysts,
and it is consistent with the Brazilian Central Bank’s
medium-term inflation target (within a range between
1.5% and 4.5%) and it is below the forecasted nominal
GDP growth rate (which oscillates around 6%).
The economic activity in Argentina has boosted during
the year thanks to a successful vaccination program
designed to contain Covid pandemic and home policies
enhancing economic growth. Within this scenario, the
conversations with the International Monetary Fund to
reschedule the debt repayments have resulted in an
agreement that might be considered the milestone to a
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
24
more sustainable future growth. As unsolved issue, the
reduction of inflation rate which in 2021 was higher than
50% and partially hindered the sustained improvement
obtained since 2019. The WACC in local currency is
considering that inflation rate impacts the cash flows over
the plan horizon with a discount rate of 23% as of
perpetuity. The perpetuity growth rate of 10% is
consistent with the inflation rate estimated for the same
period. With respect to operating ratios, a long term
OIBDA of 26% is being used which is below analysts'
estimations for peers and the investment over revenues
ratio is around 10%.
With respect to the Peruvian macroeconomic scenario,
the political uncertainty after a complicated electoral
process resulting in an insufficient majority in the
parliament needed to assess the governance, damaged
the investment expectations in the short and medium
term. The WACC used is around 10% and the perpetuity
rate remains stable in 2,4%. The accelerated monetary
normalization designed to offset the increase in the
inflation rate and political instability have negatively
impacted the cost of capital. In this scenario, with respect
to the operations, the business plan envisages an intense
competition and a gradual starting up of measures in
order to continue the efficiency improvement.
8.3. Detail of subsidiaries and associates
The detail of subsidiaries and associates is shown in
Appendix I.
8.4. Transactions protected for tax
purposes
Transactions carried out in 2021 that qualify for special
tax regime, as defined in Articles 76 and 87, as applicable,
of Chapter VII of Title VII of Legislative Royal Decree
27/2014 of November 27 approving the Spanish
Corporate Income Tax Law, are detailed in the following
paragraphs. Transactions qualified for special tax regime
carried out in prior years are disclosed in the financial
statements for those years.
As of June 25, 2021 the Boards of Directors of Telefónica
Open Innovation, S.L. (previously Wayra Investigación y
Desarrollo, S.L.) and Telefónica Innovación Alpha, S.L.U.,
agreed to the merger by absorption with the consequent
dissolution of the latter entity and the full transfer of its
corporate assets to Telefónica Open Innovation, S.L.
which, as the absorbing company, acquired by universal
succession the rights and obligations of the absorbed
entity. The deed of merger was filed in the Madrid
Companies' Register on September 27, 2021.
On June 30, 2021 the Boards of Directors of Govertis
Advisory Services, S.L.U and Ace & Niu Consulting, S.L.U.,
agreed to the merger by absorption with the consequent
dissolution of the latter entity and the full transfer of its
corporate assets to the merging company which
acquired by universal succession the rights and
obligations of the absorbed entity. The deed of merger
was filed in the Madrid Companies' Register on October
28, 2021.
On June 30, 2021 the Boards of Directors of Telefónica
Cybersecurity IOT & Cloud Tech, S.L.U. and Cyberrange,
S.L., agreed to the merger by absorption with the
consequent dissolution of the latter entity and the full
transfer of its corporate assets to the merging company
which acquired by universal succession the rights and
obligations of the absorbed entity. The deed of merger
was filed in the Madrid Companies' Register on October
15, 2021.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
25
8.5. Maturity of loans to Group companies
and associates
The breakdown and maturity of loans to Group
companies and associates in 2021 and 2020 are as
follows:
2021
Millions of euros
Company
2022
2023
2024
2025
2026
2027 and
subsequent
years
Final balance,
current and
non-current
Telefónica Móviles España, S.A.U.
785
785
Telefónica O2 Holdings, Ltd.
1,190
1,190
Telfisa Global, B.V.
364
364
Telefónica de España, S.A.U.
402
402
Telxius Telecom, S.A.
100
50
50
200
Telefônica Brasil, S.A.
181
181
Telefónica Finanzas, S.A.U.
101
101
Telefónica Hispanoamérica, S.A.
397
397
Other companies
121
31
152
Total
3,641
50
50
31
3,772
2020
Millions of euros
Company
2021
2022
2023
2024
2025
2026 and
subsequent
years
Final balance,
current and
non-current
Telefónica Móviles España, S.A.U.
2,192
2,192
Telefónica O2 Holding, Ltd.
3,837
3,837
Telfisa Global, B.V.
1,364
1,364
Telefónica de España, S.A.U.
1,311
1,311
Telxius Telecom, S.A.U.
280
140
140
560
Telefônica Brasil, S.A.
221
221
Telefónica Finanzas, S.A.U.
199
199
Other companies
426
30
456
Total
9,550
280
140
170
10,140
The main loans granted to Group and associated
companies are described below:
The outstanding balance with Telefónica Móviles
España, S.A.U. in 2021 includes dividends distributed
and uncollected as of December 2021 amounting to
560 million euros (1,949 million euros in 2020).
Moreover, 225 million euros of tax balances are
receivable from this subsidiary for its tax expense
declared in the consolidated tax return (243 million
euros in 2020).
The receivable with Telefónica O2 Holdings, Ltd.
includes dividends distributed and uncollected as of
December 2021 amounting to 1,000 million pounds
sterling (equivalent to 1,190 million euros).
In December 2021, Telfisa Global, B.V. has approved
the distribution of dividends totaling 357 million euros
that remain unpaid as of the formulation date of these
financial statements (1,364 million euros in 2020).
Moreover, 7 million euros of tax balances are receivable
from this subsidiary for its tax expense declared in the
consolidated tax return. There was no such concept for
this subsidiary in 2020 chart of movements.
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
26
The balance of Telefónica de España, S.A.U. includes
an amount of 301 million euros in dividends distributed
in December 2020 that are outstanding as of
December 31, 2021.
Additionally, there is also a balance of 101 million euros
comprising tax receivables from the subsidiary for its
tax expense declared in the consolidated tax return
(104 million euros in 2020).
On May 27, 2016, the Company granted its subsidiary,
Telxius Telecom, S.A. with a credit of 280 million euros
at a fix interest rate and maturity in 2022, a credit of 140
million euros at a fix interest rate and maturity in 2024,
a credit of 140 million euros at a fix rate and maturity in
2026. In 2021 there has been an early partial
cancellation of these credits. At year end, the
outstanding amount is 100 million euros with maturity
date in 2022 and 50 million euros for each of the
credits with maturity in 2024 and 2026.
The balance totaling 181 million euros shown in 2021
with Telefônica Brasil, S.A. entirely corresponds to
dividends agreed by the subsidiary and unpaid at year
end (221 million euros in December 2020).
The balance of Telefónica Finanzas, S.A.U. in December
2021 amounting to 67 million euros includes dividends
distributed and uncollected at year end (178 million
euros in 2020).
The balance of Telefónica Hispanoamérica, S.A. in 2021
fully relates to the tax receivables from the subsidiary
for its tax expense declared in the consolidated tax
return.
Once the sale of the business in México to Telefónica
Hispanoamérica, S.A.U. was completed, the credit still
unpaid amounted to 4,700 million Mexican pesos
equivalent to 221 million euros, was fully cancelled on
March 31, 2020.
Additionally, there is also a balance of 34 million euros
comprising tax receivables from the subsidiary for its
tax expense declared in the consolidated tax return (21
million euros in 2020).
In the 2021 chart of movements, additions of current
loans to group companies and associates comprise 873
million euros (549 million euros in 2020) of loans in
connection with the taxation of Telefónica, S.A. as the
head of the tax group pursuant to the consolidated tax
regime applicable to corporate groups (see Note 17). The
most significant amounts have already been disclosed
through this note. All these amounts fall due in the short
term.
Disposals of current loans to group companies and
associates includes the cancellation of balances
receivable from subsidiaries on account of their
membership of Telefónica, S.A.’s tax group totaling 549
million euros (247 million euros in 2020).
Total accrued interest receivable at December 31, 2021
and 2020 included under “Current loans to group
companies and associates” amount to 0.5 and 1 million
euros, respectively.
8.6. Other financial assets with Group
companies and associates
This includes rights to collect amounts from other Group
companies related to share-based payment plans
involving Telefónica, S.A. shares offered by subsidiaries to
their employees.
Invoices of share plans that were already vested and are
outstanding at year end are shown as other current
financial assets. Amounts derived from the new share
plans launched in 2020 and 2021 with a maturity date
longer than 2022 are included as other non-current
financial assets (see Note 19.3).
Financial Statements 2021
Individual Annual Report 2021
Telefónica, S. A.
27
Note 9. Financial investments
9.1. The breakdown of “Financial investments” at December 31, 2021 and 2020 is as follows:
2021
Assets at fair value
Assets at amortized cost
Measurement hierarchy
Millions of euros
Financial
Assets
at fair
value
with
changes 
through 
equity
Financial
assets at
fair value
with
changes
through
income
statement
Hedges
with
changes
through
equity
Subtotal
assets
at fair
value
Level 1:
quoted
prices
Level 2:
Estimates
based on
other
directly
observable
market
inputs
Level 3:
Estimates
not based
on
observable
market
data
Financial
assets at
amortized
cost
Other
financial
assets at
amortized
cost
Subtotal
financial
assets at
amortized
cost
Fair
value
Total
carrying
amount
Total
fair
value
Non-current financial investments
348
779
1,896
3,023
320
2,675
39
867
906
906
3,929
3,929
Equity instruments
348
348
320
348
348
Derivatives (Note 16)
779
1,896
2,675
2,675
2,675
2,675
Loans to third parties and other
financial assets
39
867
906
906
906
906
Current financial investments
88
663
751
751
53
746
799
800
1,550
1,551
Loans to third parties and other
financial assets
53
746
799
800
799
800
Derivatives (Note 16)
88
663
751
751
751
751
Total financial investments
348
867
2,559
3,774
320
3,426
92
1,613
1,705
1,706
5,479
5,480
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
28
2020
Assets at fair value
Assets at amortized cost
Measurement hierarchy
Millions of euros
Financial
Assets
at fair
value
with
changes
though 
equity
Financial
assets at
fair value
with
changes
through
income
statement
Hedges
with
changes
through
equity
Subtotal
assets at
fair
value
Level 1:
quoted
prices
Level 2:
Estimates
based on
other
directly
observable
market
inputs
Level 3:
Estimates
not based
on
observable
market
data
Financial
assets at
amortized
cost
Other
financial
assets at
amortized
cost
Subtotal
assets at
amortized
cost
Fair
value
Total
carrying
amount
Total fair
value
Non-current financial investments
320
1,054
2,420
3,794
320
3,474
1,106
1,106
1,112
4,900
4,906
Equity instruments
320
320
320
320
320
Derivatives (Note 16)
1,054
2,420
3,474
3,474
3,474
3,474
Loans to third parties and other
financial assets
1,106
1,106
1,112
1,106
1,112
Current financial investments
459
690
1,149
1,149
1,014
4
1,018
1,018
2,167
2,167
Loans to third parties and other
financial assets
1,014
4
1,018
1,018
1,018
1,018
Derivatives (Note 16)
459
690
1,149
1,149
1,149
1,149
Total financial investments
320
1,513
3,110
4,943
320
4,623
1,014
1,110
2,124
2,130
7,067
7,073
The categories of financial assets in 2020 chart of movements have been renamed
pursuant to RD 1/21 and Transitional Provision 2, paragraph 6 e) as detailed in Note 2.
Derivatives are measured using the valuation techniques and models normally used in
the market, based on money-market curves and volatility prices available in the market.
Additionally, on this valuation, the credit valuation adjustment or CVA net for
counterparty (CVA + DVA), which is the methodology used to measure the credit risk of
the counterparties and of Telefónica itself is calculated to adjust the fair value
determination of the derivatives. This adjustment reflects the possibility of insolvency or
deterioration of the credit quality of the counterparty and Telefónica.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
29
9.2 Financial assets at fair value with
changes though income statement and
hedges with changes through equity
These two categories include the fair value of
outstanding derivative financial instruments at December
31, 2021 and 2020 (see Note 16).
9.3 Financial assets at fair value with
changes through equity
This category mainly includes the fair value of
investments in listed companies (equity instruments) over
which the Company does not have significant control or
influence. The movement of items composing this
category at December 31, 2021 and 2020 are as follows:
December 31, 2021
Millions of euros
Opening
balance
Additions
Disposals
Fair value
adjustments
Closing
balance
Banco Bilbao Vizcaya Argentaria, S.A.
178
54
232
China Unicom (Hong Kong), Ltd.
85
(5)
80
Promotora de Informaciones, S.A. (PRISA)
57
(50)
29
36
Total
320
(50)
78
348
December 31, 2020
Millions of euros
Opening
balance
Additions
Disposals
Fair value
adjustments
Closing
balance
Banco Bilbao Vizcaya Argentaria, S.A.
220
(42)
178
China Unicom (Hong Kong), Ltd
92
(7)
85
Promotora de Informaciones, S.A. (PRISA)
94
(37)
57
Total
314
92
(86)
320
In accordance with the change introduced in 2017 by the
article 21 of Income Tax Law 27/2014 with respect to the
non-deductible nature of the net losses generated by the
sale of some investments with certain characteristics, the
Company is not accruing the tax impacts of the fair value
adjustments in its available-for-sale investments.
Banco Bilbao Vizcaya Argentaria, S.A. (BBVA)
At December 31, 2021 and 2020 Telefónica, S.A.'s
investment in BBVA represents 0.66% of that company's
share capital.
Promotora de Informaciones, S.A. (Prisa)
At December 31, 2021 and 2020 Telefónica, S.A.'s
investment in Prisa represents 9.03% of its share capital.
In 2021 the Company has registered a write-off on this
investment amounting to 50 million euros under the
caption "Loss on financial assets at fair value with
changes through equity" caused by the significant drop in
the quotation of Prisa's shares.
China Unicom (Hong Kong), Ltd.
On March 27, 2020 Telefónica Hispanoamérica, S.A.U.
transferred its investment (182 million shares) in China
Unicom (Hong Kong), Ltd. to Telefónica, S.A.  The shares
represented 0.593% of that company's share capital and
are quoted in Hong Kong stock exchange. This
transaction is  shown as Additions in the 2020 chart of
movements.
The impacts shown in the column “Fair value
adjustments” on both years include the fair value
adjustments in the quotation of the three investments.
These impacts are registered in the equity of the
Company (Note 11.2.).
The difference between the amount shown as "Fair Value
adjustments" in this note and the "Valuation at market
value" of Financial assets at fair value with changes
through equity in 2021 and 2020 chart of movements in
Note 11 is due to hedges which partially offset the
exchange rate impact in the valuation of China Unicom.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
30
9.4 Financial assets at amortized cost
The breakdown of investments included in this category
at December 31, 2021 and 2020 is as follows:
Millions of euros
2021
2020
Financial assets at amortized cost, non-
current:
Deposits related to investment properties
7
9
Collateral guarantees
565
1,076
Marketable debt securities
295
Other receivables
39
21
Financial assets at amortized cost,
current:
Loans to third parties
53
981
Marketable debt securities
591
Collateral guarantees
150
Other current financial assets
5
37
Total
1,705
2,124
Collaterals are classified in both years under the caption
"Financial assets at amortized cost" and classified in
accordance with the maturity of the underlying derivative
instruments which they relate to.
Marketable debt securities under current and non-
current captions refer to the notes with a total nominal
value of 1,000 US million dollars issued by the
international issue platform Single Platform Investment
Repackaging Entity, S.A. ("Spire"). These notes are
deposited in a securities account owned by Telefónica,
S.A.
In relation with collateral contracts, there is an additional
guarantee of 166,678 bonds issued by Telefónica
Emisiones, S.A.U. deposited in a securities account
owned by Telefónica, S.A. with a notional as of December
31, 2021 of 173 million euros (there were 206,919 bonds
with a notional of 194 million euros as of December 31,
2020).
Pursuant to a bank deposit made by Telefónica, S.A.
amounting to 1,000 million euros and a loan granted by a
different financial entity by the same amount, there are
940,500 bonds issued by the Italian government,
received and granted to the aforementioned financial
entities related to the deposit and loan described, with a
notional amount of 941 million euros as of December 31,
2021.
9.4.1 Loans to third parties
In 2021 the concept of loans to third parties includes the
uncollected amounts from financial entities as a result of
the maturity of derivative instruments.
In 2020 Telefónica, S.A. set up bank deposit contracts
with a maturity period between 3 and 12 months totaling
980 million euros. In 2021 no such investments were
outstanding at year end.
Uncollected interest revenues, amounting to 0.3 million
euros in 2020, were registered as other current financial
assets. In 2021 there are no outstanding amounts
corresponding to this concept.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
31
Note 10. Trade and other receivables
The breakdown of “Trade and other receivables” at
December 31, 2021 and 2020 is as follows:
Millions of euros
2021
2020
Trade receivables
3
1
Trade receivables from Group
companies and associates
191
179
Employee benefits receivable
1
1
Tax receivables (Note 17)
138
101
Total
333
282
“Trade receivables from Group companies and
associates” mainly includes amounts receivable from
subsidiaries for the impact of the rights to use the
Telefónica brand and the monthly office rental fees (see
Note 7).
“Trade receivables” and “Trade receivables from Group
companies and associates” in 2021 and 2020 include
balances in foreign currency equivalent to 98 and 68
million euros, respectively.
In 2021 and 2020 these amounts relate to receivables in
US dollars and Venezuelan bolivars.
These balances give rise to exchange rate profits in the
income statement of 6 million euros in 2021 (8 million
euros of exchange rate losses in 2020).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
32
Note 11. Equity
11.1 Capital and reserves
a) Share capital
2021
As of December 31, 2021, the share capital of Telefónica,
S.A. was set at 5,779,048,020 euros and was divided into
5,779,048,020 common shares, of a single series and with
a par value of 1 euro each, fully paid in. All the shares of
the Company have the same characteristics and carry
the same rights and obligations.
On April 23, 2021 the Board of Directors of Telefónica, S.A.
agreed to carry out the capital decrease with treasury
share amortization previously approved by the General
Shareholders' Meeting held on April 23, 2021.
The share capital was reduced by 82,896,466 euros after
the amortization of 82,896,466 treasury shares, with a par
value of 1 euro each. The share capital of the Company
was set at 5,443,534,596 euros, corresponding to
5,443,534,596 shares with a par value of 1 euro each. As a
consequence of this transaction, the share premium
reserve was reduced by 305 million euros.
The share capital decrease did not result in a cash
distribution to the shareholders, as the amortized shares
were treasury shares owned by the Company.
Additionally, an unrestricted reserve totaling the par value
of the amortized treasury shares (82,896,466 euros) was
registered. This reserve for cancelled share capital can
only be used if the same requirements as those
applicable to the reduction of share capital are met, in
accordance with the Section 335.c) of the Corporate
Enterprises Act. Therefore, the creditors of the Company
can not claim the opposition right disclosed in article 334
of the Corporate Enterprise Act.
On May 5, 2021 the deed of the capital decrease was
registered in the Madrid Companies' Register.
On June 22, 2021, the deed was registered for a paid-up
capital increase in the amount of 194,518,911 euros, in
which 194,518,911 ordinary shares with a par value of 1
euro each were issued against reserves as part of the
scrip dividend. Following the share capital increase, the
share capital was set at 5,638,053,507 euros.
On November 3, 2021 Telefónica announced its plans to
propose to the Company’s General Shareholders’
Meeting the adoption of the appropriate corporate
resolutions for the redemption of a total of 1.65% of the
treasury shares representing the share capital (October
25, 2021 according to the communiqué to the CNMV).
On December 23, 2021 the deed was registered for a
paid-up capital increase in the amount of 140,994,513
euros, in which 140,994,513 ordinary shares with a par
value of 1 euro each were issued against reserves as part
of the scrip dividend. Following the share capital increase,
the share capital was set at 5,779,048,020 euros.
The shares of Telefónica, S.A. are represented by book
entries that are listed on the Spanish Electronic Market
(within the selective Ibex 35 index) and on the four
Spanish Stock Exchanges (Madrid, Barcelona, Valencia
and Bilbao), as well as on the New York and Lima Stock
Exchanges (on these latter two Stock Exchanges through
American Depositary Shares (ADSs), with each ADS
representing one share of the Company). 
2020
As of December 31, 2020, the share capital of Telefónica,
S.A. was set at 5,526,431,062 euros and was divided into
5,526,431,062 common shares, of a single series and with
a par value of 1 euro each, fully paid in. All the shares of
the Company have the same characteristics and carry
the same rights and obligations.
On July 8, 2020, the deed was registered for a paid-up
capital increase in the amount of 136,305,986 euros, in
which 136,305,986 ordinary shares with a par value of 1
euro each were issued against reserves as part of the
scrip dividend. Following the share capital increase, the
share capital was set at 5,328,437,672 euros.
On December 30, 2020, a deed was granted for the
share capital increase in the amount of 197,993,390 euros,
in which 197,993,390 ordinary shares with a par value of 1
euro each were issued against reserves as part of the
scrip dividend shareholder remuneration. Following the
share capital increase, the share capital was set at
5,526,431,062 euros. On January 5, 2021 this deed was
registered in the Madrid Companies' Register.
Authorizations by Shareholders’ Meeting
As regards the authorizations conferred in respect of the
share capital, the shareholders acting at the Ordinary
General Shareholders’ Meeting held on June 12, 2020
resolved to delegate to the Board of Directors, as broadly
as required by Law, pursuant to the provisions of Section
297.1.b) of the Companies Act, the power to increase the
share capital on one or more occasions and at any time,
within a period of five years from the date of adoption of
such resolution, by the maximum nominal amount of
2,596,065,843 euros, equal to one-half of the share
capital of the Company on the date of adoption of the
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
33
resolution at the General Shareholders’ Meeting, issuing
and floating the respective new shares for such purpose
with or without a premium, the consideration for which
will consist of monetary contributions, with express
provision for incomplete subscription of the shares to be
issued. The Board of Directors was also authorized to
exclude pre-emptive rights in whole or in part, as
provided in section 506 of the Corporate Enterprises Act.
However, the power to exclude pre-emptive rights is
limited to 20% of the share capital on the date on which
the resolution is adopted. In accordance with the above-
mentioned authorization, as of the end of fiscal year 2021,
the Board would be authorized to increase the share
capital by the maximum nominal amount of
2,596,065,843 euros.
Furthermore, the Ordinary General Shareholders’
Meeting of Telefónica, S.A. held on June 12, 2020
delegated to the Board of Directors, in accordance with
the general rules governing the issuance of debentures
and pursuant to the provisions of applicable law and the
Company’s By-Laws, the power to issue securities,
including preferred shares and warrants, with the power
to exclude the pre-emptive rights of shareholders. The
aforementioned securities may be issued on one or more
occasions, within a maximum period of five years as from
the date of adoption of the resolution. The securities
issued may be debentures, bonds, notes and other fixed-
income securities, or debt instruments of a similar nature,
or hybrid instruments in any of the forms admitted by Law
(including, among others, preferred interests) both simple
and, in the case of debentures, bonds and hybrid
instruments, convertible into shares of the Company and/
or exchangeable for shares of the Company, of any of the
companies of its Group or of any other company and/or
giving the holders thereof an interest in the corporate
earnings. Such delegation also includes warrants or other
similar instruments that may entitle the holders thereof,
directly or indirectly, to subscribe for or acquire newly-
issued or outstanding shares, payable by physical delivery
or through differences. The aggregate amount of the
issuance or issuances of instruments that may be
approved in reliance on this delegation may not exceed,
at any time, 25,000 million euros or the equivalent
thereof in another currency. In the case of notes and for
purposes of the above-mentioned limits, the outstanding
balance of those issued in reliance on the delegation shall
be computed. In the case of warrants, and also for the
purpose of such limit, the sum of the premiums and
exercise prices of each issuance shall be taken into
account.  Moreover, under the aforementioned
delegation resolution, the shareholders at the Ordinary
General Shareholders’ Meeting of Telefónica, S.A.
resolved to authorize the Board of Directors to guarantee,
in the name of the Company, the issuance of the
aforementioned instruments issued by the companies
belonging to its Group of companies, within a maximum
period of five years as from the date of adoption of the
resolution.
Furthermore, on June 8, 2018, shareholders voted to
authorize the acquisition by the Board of Directors of
Telefónica, S.A. treasury shares, up to the limits and
pursuant to the terms and conditions established at the
Shareholders’ Meeting, within a maximum five-year
period from that date. However, it specified that in no
circumstances could the par value of the shares acquired,
added to that of the treasury shares already held by
Telefónica, S.A. and by any of its controlled subsidiaries,
exceed the maximum legal percentage at any time.
At December 31, 2021 and 2020, Telefónica, S.A. held the
following treasury shares:
Euros per share
Number of
shares
Acquisition price
Trading price 
Market value
(*)
%
Treasury shares at Dec 31 2021
139,329,370
3.92
3.85
537
2.41094%
Treasury shares at Dec 31 2020
98,231,380
4.84
3.25
319
1.77748%
(*) Millions of euros
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
34
The movement in treasury shares of Telefónica, S.A.
during the years 2021 and 2020 is as follows:
Number of
shares
Treasury shares at 12/31/19
77,562,635
Acquisitions
68,640,303
Scrip dividend (see Note 11.d)
6,252,817
Disposals
(1,560,215)
Employee share option plan (See Note 19.3)
(3,118,898)
Other movements
(49,545,262)
Treasury shares at 12/31/20
98,231,380
Acquisitions
122,032,764
Scrip dividend (see Note 11.d)
6,291,518
Share capital decrease
(82,896,466)
Employee share option plan (See Note 19.3)
(4,329,826)
Treasury shares at 12/31/21
139,329,370
Acquisitions
In 2021 and 2020 acquisition of treasury shares
amounting to 478 and 234 million euros respectively, have
been registered (see Note 21).
Share redemption and disposals
On May 5, 2021 following the agreement of the General
Shareholders' Meeting held on April 23, 2021, the share
capital decrease was carried out with the amortization of
82,896,466 treasury shares with an impact of 388 million
euros in this caption.
In 2020 there were share disposals of 7 million euros. In
2021 there has been no share redemption or disposals of
treasury shares. 
Employee share option plan 
Treasury shares related to share plans redemptions in
2021 and 2020 amount to 20 and 30 million euros,
respectively. 
Other movements
On February 28, 2020, once the pertinent regulatory
approvals were obtained, Telefónica de Contenidos,
S.A.U. acquired 50% of the capital stock of Prosegur
Alarmas España, S.L. with an in-kind delivery of
49,545,262 Telefónica shares previously acquired to the
Company equivalent to 266 million euros as of the
quotation on the delivery date. This transaction is shown
as other movements in 2020 chart (see Note 20). The
impact derived from the delivery of this treasury shares is
shown under the Other transactions with shareholders
and owners caption within the statement of changes in
equity.
Other instruments
The Company also has different derivative instruments, to
be settled by offset, on a nominal value equivalent to 192
million of Telefónica shares in 2021 registered in the
balance sheet in accordance with their maturity date and
fair value at year end 2021.
In 2020 the Company had a derivative instrument, to be
settled by offset, on a nominal value equivalent to 176
million of Telefónica shares in 2020 registered under the
caption "Short-term financial debt" in 2020 balance
sheet.
b) Legal reserve
According to the text of the Corporate Enterprises Act,
companies must transfer 10% of profit for the year to a
legal reserve until this reserve reaches at least 20% of
share capital. The legal reserve can be used to increase
capital by the amount exceeding 10% of the increased
share capital amount. Except for this purpose, until the
legal reserve exceeds the limit of 20% of share capital, it
can only be used to offset losses, if there are no other
reserves available. At December 31, 2021 and 2020, this
reserve amounted to 1,038 million euros representing
17.97% and 18.79%. of the share capital at the date,
respectively. In Note 3 of these financial statements the
proposed appropriation of net results includes an
increase by the 10% of this net profit, amounting to 21
million euros, to legal reserve.
c) Other reserves
“Other reserves” include:
The “Revaluation reserve” which arose as a result of
the revaluation made pursuant to Royal Decree-
Law 7/1996 dated June 7. The revaluation reserve
may be used, free of tax, to offset any losses
incurred in the future and to increase capital. From
January 1, 2007, it may be allocated to unrestricted
reserves, provided that the capital gain has been
realized. The capital gain will be deemed to have
been realized in respect of the portion on which the
depreciation has been recorded for accounting
purposes or when the revalued assets have been
transferred or derecognized. In this respect, at the
end of 2021 and 2020, an amount of 4 and 5 million
euros, respectively, corresponding to revaluation
reserves subsequently considered unrestricted has
been reclassified to “Other reserves”. The balance
of this reserve at December 31, 2021 and 2020 was
58 and 62 million euros, respectively.
Reserve for cancelled share capital: In accordance
with Section 335.c) of the Corporate Enterprises
Act and to render null and void the right of
opposition provided for in Section 334 of the same
Act, whenever the Company decreases capital it
records a reserve for cancelled share capital for an
amount equal to the par value of the cancelled
shares, which can only be used if the same
requirements as those applicable to the reduction
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
35
of share capital are met. The cumulative amount of
the reserve for cancelled share capital at December
31, 2021 and 2020 totals 814 and 731 million euros,
respectively.
Pursuant to the provisions of Royal Decree
1514/2007, since 2008, after the distribution of
profits for each year, the Company set aside a
restricted reserve of 2 million euros for goodwill
amortization. Pursuant to the provisions of Royal
Decree 602/2016 of December 2, 2016 regarding
the mandatory amortization of all intangible assets,
the goodwill amortization as of January 1, 2015,
amounting to 10 million euros was registered with a
counterparty in this reserve.
In addition to the restricted reserves explained
above, "Other reserves" includes unrestricted
reserves from gains obtained by the Company in
prior years.  In 2020 the impact in equity of the
capital increase of T. Hispam detailed in Note 8,
amounting to 736 million euros was included under
this caption, and shown as "Other movements" in
the statement of changes in equity. The tax effect
of this equity impact amounted to 9 million euros.
d) Dividends
Dividend distribution in 2021
Approval was given at the General Shareholders’ Meeting
of April 23, 2021 to pay a scrip dividend amounting to
approximately 0.35 euros per share in two tranches,
consisting of the assignment of free allotment rights with
an irrevocable purchase commitment by the Company,
and a subsequent capital increase by means of the issue
of new shares to fulfill said allotments, following a specific
calculation mechanism which might result in variations of
the amount. The distribution of the first tranch,
amounting approximately 0.20 euros per share, took
place in June of 2021 and the second tranch amounting
approximately 0.15 euros took place in December 2021,
after the adoption of the corresponding corporate
resolutions.
At its meeting held on May 26, 2021, the Executive
Commission of Telefónica, S.A. Board of Directors agreed
to carry out the execution of the increase in paid-up
capital, related to the shareholders compensation by
means of a scrip dividend. Thus, each shareholder
received one free allotment right for each Telefónica
share held. Such free allotment rights were traded on the
Continuous Market in Spain during a period of 15
calendar days. Once this trading period ended, the
shareholders of 28.53% of the free-of-charge allotment
rights accepted the irrevocable purchase commitment
assumed by Telefónica, S.A. Cash payment to these
shareholders was made on June 17, 2021. The gross
impact of this dividend amounts to 308 million euros.
On the other hand, the shareholders of 71.47% of the free-
of-charge allotment rights were entitled, therefore, to
receive new shares of Telefónica, S.A. So the final
number of shares issued after June 22, 2021 in the capital
increase was 194,518,911 shares with a nominal value of 1
euro each.
The Executive Commission of Telefónica, S.A. Board of
Directors meeting of November 3, 2021 agreed the
implementation of the second capital increase with
charge to reserves related to the shareholder
compensation by means of a scrip dividend. Thus, each
shareholder received 1 free allotment right for each
Telefónica share held. The shareholders of 34.98% of the
free-of-charge allotment rights accepted the irrevocable
purchase commitment assumed by Telefónica, S.A. Cash
payment was made on December 17, 2021 and had an
impact in equity amounting to 292 million euros.
On the other hand, the shareholders of 65.02% of the
free-of-charge allotment rights were entitled, therefore,
to receive new shares of Telefónica, S.A. So the final
number of shares issued on December 23, 2021 in the
capital increase was 140,994,513 shares with a nominal
value of 1 euro each.
Dividend distribution in 2020
Approval was given at the General Shareholders’ Meeting
of June 12, 2020 to pay a scrip dividend amounting to
approximately 0.40 euros per share in two tranches,
consisting of the assignment of free allotment rights with
an irrevocable purchase commitment by the Company,
and a subsequent capital increase by means of the issue
of new shares to fulfill said allotments, following a specific
calculation mechanism which might result in variations of
the amount. The distribution of the first tranche,
amounting approximately 0.20 euros per share, took
place in June of 2020 and the second tranche, amounting
approximately 0.20 euros per share, took place in
December 2020, after the adoption of the corresponding
corporate resolutions.
At its meeting held on June 12, 2020, the Board of
Directors agreed to carry out the execution of the
increase in paid-up capital, related to the shareholders
compensation by means of a scrip dividend. Thus, each
shareholder received one free allotment right for each
Telefónica share held. Such free allotment rights were
traded on the Continuous Market in Spain during a period
of 15 calendar days. Once this trading period ended, the
shareholders of 36.99% of the free-ofcharge allotment
rights accepted the irrevocable purchase commitment
assumed by Telefónica, S.A. Cash payment was made on
July 3, 2020 and had an impact in equity amounting to 371
million euros.
On the other hand, the shareholders of 63.01% of the free
of-charge allotment rights were entitled, therefore, to
receive new shares of Telefónica, S.A. So the final
number of shares issued after June 30, 2020 in the
capital increase was 136,305,986 shares with a nominal
value of 1 euro each.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
36
The Executive Commission of Telefónica, S.A. Board of
Directors meeting of December 4, 2020 agreed the
implementation of the second capital increase with
charge to reserves related to the shareholder
compensation by means of a scrip dividend. The
shareholders of 33.12% of the free of- charge allotment
rights accepted the irrevocable purchase commitment
assumed by Telefónica, S.A. Cash payment was made on
December 30, 2020 and had an impact in equity
amounting to 342 million euros.
On the other hand, the shareholders of 66.88% of the
free-of-charge allotment rights were entitled, therefore,
to receive new shares of Telefónica, S.A. So the final
number of ordinary shares with a nominal value of 1 euro
issued in the capital increase was 197,993,390
corresponding to 3.72% of the share capital, being
197,993,390 euros the capital increase.
11.2 Unrealized gains (losses) reserve
The movements in the items composing “Unrealized
gains (losses) reserve” in 2021 and 2020 are as follows:
2021
Millions of euros
Opening
balance
Valuation at
market value
Tax effect of
additions
Amounts
transferred
to income
statement
Tax effect of
transfers
Closing
balance
Financial assets at fair value with
changes through equity  (Note 9.3)
(124)
122
(50)
(52)
Cash flow hedges
(491)
1,461
(365)
(683)
171
93
Total
(615)
1,583
(365)
(733)
171
41
2020
Millions of euros
Opening
balance
Valuation at
market value
Tax effect of
additions
Amounts
transferred
to income
statement
Tax effect of
transfers
Closing
balance
Financial assets at fair value with
changes through equity  (Note 9.3)
(48)
(76)
(124)
Cash flow hedges
(276)
(990)
248
702
(175)
(491)
Total
(324)
(1,066)
248
702
(175)
(615)
The category of financial assets with changes through
equity in 2020 chart of movements has been renamed
pursuant to RD 1/21 and Transitional Provision 2,
paragraph 6 e) as detailed in Note 2.
Since 2018, the Company includes the fair value hedges,
whose impacts are generated and transferred to the
income statement in the same period, in the statement of
recognized income and expense in equity, and transfers
the amounts to the income statement of the same period.
The impacts are shown in the column "Valuation at
market value" and with the opposite sign in the column
"Amounts transferred to income statement" of the tables
above.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
37
Note 12. Financial liabilities
The breakdown of “Financial liabilities” at December 31, 2021 and 2020 is as follows:
2021
LIABILITIES AT FAIR VALUE
LIABILITIES AT AMORTIZED
COST
MEASUREMENT HIERARCHY
Millions of euros
Financial
liabilities
with
changes
through
income
statement
Hedges
with
changes
through
equity
Subtotal
financial
liabilities at
fair value
Level 1:
quoted
prices
Level 2:
Estimates
based on
other
directly
observable
market
inputs
Level 3:
Estimates
not based
on other
directly
observable
market
data
Financial
liabilities at
amortized cost
Fair value of
financial
liabilities
TOTAL
CARRYING
AMOUNT
TOTAL FAIR
VALUE
Non-current financial liabilities
656
1,168
1,824
1,824
36,135
41,004
37,959
42,828
Payable to Group companies and
associates
35,141
40,065
35,141
40,065
Bank borrowings
415
360
415
360
Derivatives (Note 16)
656
1,168
1,824
1,824
1,824
1,824
Other financial liabilities
579
579
579
579
Current financial liabilities
129
207
336
336
9,810
9,863
10,146
10,199
Payable to Group companies and
associates
8,364
8,413
8,364
8,413
Bank borrowings
1,416
1,420
1,416
1,420
Bonds and other marketable debt
securities
30
30
30
30
Derivatives (Note 16)
129
207
336
336
336
336
Total financial liabilities
785
1,375
2,160
2,160
45,945
50,867
48,105
53,027
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
38
2020
LIABILITIES AT FAIR VALUE
LIABILITIES AT AMORTIZED
COST
MEASUREMENT HIERARCHY
Millions of euros
Financial
liabilities
with
changes
through
income
statement
Hedges
with
changes
through
equity
Subtotal
financial
liabilities at
fair value
Level 1:
quoted
prices
Level 2:
Estimates
based on
other
directly
observable
market
inputs
Level 3:
Estimates
not based
on other
directly
observable
market
data
Financial
liabilities at
amortized
cost
Fair value of
financial
liabilities
TOTAL
CARRYING
AMOUNT
TOTAL FAIR
VALUE
Non-current financial liabilities
1,429
2,596
4,025
4,025
40,640
47,278
44,665
51,303
Payable to Group companies and
associates
38,900
45,503
38,900
45,503
Loans with financial entities
1,392
1,439
1,392
1,439
Derivatives (Note 16)
1,429
2,596
4,025
4,025
4,025
4,025
Other financial liabilities
348
336
348
336
Current financial liabilities
536
42
578
578
12,891
12,917
13,469
13,495
Payable to Group companies and
associates
12,263
12,286
12,263
12,286
Loans with financial entities
318
321
318
321
Bonds and other marketable debt securities
269
269
269
269
Derivatives (Note 16)
536
42
578
578
578
578
Other financial liabilities
41
41
41
41
Total financial liabilities
1,965
2,638
4,603
4,603
53,531
60,195
58,134
64,798
The categories of financial liabilities in 2020 chart of movements have been renamed
pursuant to RD 1/21 and Transitional Provision 2, paragraph 6 e) as detailed in Note 2.
Derivatives are measured using the valuation techniques and models normally used in
the market, based on money-market curves and volatility prices available in the market.
Additionally, on this valuation, the credit valuation adjustment or CVA net for
counterparty (CVA + DVA), which is the methodology used to measure the credit risk of
the counterparties and of Telefónica itself is calculated to adjust the fair value
determination of the derivatives. This adjustment reflects the possibility of insolvency or
deterioration of the credit quality of the counterparty and Telefónica. The calculation of
the fair values of the Company’s financial debt instruments required an estimate for
each currency of a credit spread curve using the prices of the Company’s bonds and
credit derivatives.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
39
Note 13. Bonds and other marketable debt
securities
This caption, at December 31, 2021 and 2020, only
includes a promissory notes program registered with the
CNMV.
The features of the 2021 and 2020 programs are the
following, equal in both years:
Amount
Placement system
Nominal amount of the
Promissory notes
Terms of the
Promissory notes
Placement
2,000 millions of euros
Auctions
100,000 euros
30, 60, 90, 180, 365, 540
and 731 days
Competitive auctions
Tailored
100,000 euros
Between 3 and 731 days
Specific transactions
The balances and movements of the financial
instruments included under this caption at December 31,
2021 and 2020 are as follows:
2021
2020
Millions of euros
Other marketable
debt securities
(Promissory
notes)
Other marketable
debt securities
(Promissory
notes)
Opening
balance
269
75
Additions
54
522
Disposals
(293)
(328)
Closing balance
30
269
Details of
maturities:
Current
30
269
The average interest rate during 2021 has been -0.45%
(-0.12% in 2020).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
40
Note 14. Interest-bearing debt and derivatives
14.1 Detail of debt balances
The balances at December 31, 2021 and 2020 are as
follows:
December 31, 2021
Millions of euros
Current
Non-current
Total
Loans with financial entities (Note 12)
1,416
415
1,831
Derivatives (Note 16)
336
1,824
2,160
Total
1,752
2,239
3,991
December 31, 2020
Millions of euros
Current
Non-current
Total
Loans with financial entities (Note 12)
318
1,392
1,710
Derivatives (Note 16)
578
4,025
4,603
Total
896
5,417
6,313
14.2 Disclosure of nominal amount of debts
The nominal values of the main interest-bearing debts at
December 31, 2021 and 2020 are as follows:
2021
Description
Value Date
Maturity
Date
Currency
Limit 12/31/2021
(millions of local
currency)
Balance (millions
of euros)
Structured Financing (*)
02/22/2013
01/31/2023
USD
82
72
Structured Financing (*)
08/01/2013
10/31/2023
USD
100
89
Structured Financing (*)
12/11/2015
03/11/2026
USD
326
288
Structured Financing (*)
12/11/2015
03/11/2026
EUR
221
221
(*) Facility with amortization schedule, showing in the column "Limit 12/31/2021" the outstanding amount.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
41
2020
Description
Value Date
Maturity
Date
Currency
Limit 12/31/2020
(millions of local
currency)
Balance (millions
of euros)
Structured Financing (*)
05/03/2011
07/30/2021
USD
18
15
Structured Financing (*)
02/22/2013
01/31/2023
USD
199
162
Structured Financing (*)
08/01/2013
10/31/2023
USD
187
152
Structured Financing (*)
12/11/2015
03/11/2026
USD
414
338
Structured Financing (*)
12/11/2015
03/11/2026
EUR
281
281
Bilateral Loan
7/11/2019
08/14/2026
EUR
200
Bilateral Loan
12/04/2019
05/06/2027
EUR
200
Bilateral Loan
11/08/2019
03/12/2030
EUR
150
Credit
05/23/2013
03/01/2023
GBP
100
111
(*) Facilities with amortization schedule, showing in the column "Limit 12/31/2020" the outstanding amount.
14.3 Maturities of balances
The maturity of balances at December 31, 2021 and 2020
are as follows:
December 31, 2021
Maturity
Millions of euros
2022
2023
2024
2025
2026
Subsequent
years
Closing
balance
Loans with financial entities
1,416
48
81
177
109
1,831
Derivatives (Note 16)
336
133
32
15
45
1,599
2,160
Total
1,752
181
113
192
154
1,599
3,991
December 31, 2020
Maturity
Millions of euros
2021
2022
2023
2024
2025
Subsequent
years
Closing
balance
Loans with financial entities
318
120
133
118
335
686
1,710
Derivatives (Note 16)
578
305
86
133
73
3,428
4,603
Total
896
425
219
251
408
4,114
6,313
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
42
14.4 Interest-bearing debt arranged or
repaid in 2021
The most significant transactions in 2021 mainly includes
the following:
Description
Limit Dec
31 2021
(millions)
Currency
Outstanding
balance Dec
31 2021
(million euros)
Arrangement date
Maturity
date
Drawdown
2021 (million
euros)
Repayment
2021 (million
euros)
Telefónica, S.A.
Bilateral Loan (1)
EUR
11/08/2019
06/14/2021
150
Bilateral Loan (2)
EUR
03/26/2021
06/28/2021
200
200
Bilateral Loan (3)
EUR
12/04/2019
08/06/2021
200
Bilateral Loan (4)
EUR
07/11/2019
08/16/2021
200
Credit (5)
GBP
05/23/2013
09/30/2021
116
(1) On June 14, 2021, there was an early repayment of the bilateral loan for 150 million euros, originally scheduled to mature in 2030.
(2) On June 28, 2021, there was an early repayment of the bilateral loan for 200 million euros, originally scheduled to mature in 2022.
(3) On August 6, 2021, there was an early repayment of the bilateral loan for 200 million euros, originally scheduled to mature in 2027.
(4) On August 16, 2021, there was an early repayment of the bilateral loan for 200 million euros, originally scheduled to mature in 2026.
(5) On September 30, 2021, there was an early repayment of the credit for 100 million GBP, originally scheduled to mature in 2023.
14.5 Average interest on loans and
borrowings
The average interest rate in 2021 on loans and
borrowings denominated in euros was 0.2467% (0.387%
in 2020) and 1.512% (1.79% in 2020) for foreign-currency
loans and borrowings..
14.6 Unused credit facilities
The balances of loans and borrowings only relate to
drawn down amounts.
At December 31, 2021 and 2020, Telefónica had undrawn
credit facilities amounting to 10,415 million euros and
10,709 million euros, respectively.
Financing arranged by Telefónica, S.A. at December 31,
2021 and 2020 is not subject to compliance with financial
ratios (covenants).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
43
Note 15. Payable to group companies and
associates
15.1 Detail of group debts
The breakdown of payable to group companies and
associates at the 2021 and 2020 year ends is as follows:
December 31, 2021
Millions of euros
Non-current
Current
Total
Loans
35,115
7,947
43,062
Trade payables to Group companies and associates
2
125
127
Derivatives (Note 16)
2
2
Tax Group payables to subsidiaries
24
290
314
Total
35,141
8,364
43,505
December 31, 2020
Millions of euros
Non-current
Current
Total
Loans
38,873
11,703
50,576
Trade payables to Group companies and associates
3
120
123
Derivatives (Note 16)
4
4
Tax Group payables to subsidiaries
24
436
460
Total
38,900
12,263
51,163
The maturity of these loans at the 2021 and 2020 year
ends is as follows (figures in millions of euros):
December 31, 2021
Company
2022
2023
2024
2025
2026
2027 and
subsequent
years
Final balance,
current and
non-current
Telefónica Emisiones, S.A.U.
3,162
1,295
999
2,017
1,261
20,083
28,817
Telefónica Europe, B.V.
1,205
1,497
998
1,296
996
4,508
10,499
Telfisa Global, B.V.
3,580
3,580
Telefónica de Argentina, S.A.
159
159
Other companies
7
7
Total
7,947
2,792
1,997
3,313
2,416
24,598
43,062
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
44
December 31, 2020
Company
2021
2022
2023
2024
2025
2026 and
subsequent
years
Final balance,
current and
non-current
Telefónica Emisiones, S.A.U.
3,326
3,114
2,228
1,008
2,273
20,853
32,802
Telefónica Europe, B.V.
1,467
999
2,243
997
1,294
3,693
10,693
Telfisa Global, B.V.
6,311
6,311
Telefónica Participaciones, S.A.U.
599
599
Telefónica de Argentina, S.A.
171
171
Total
11,703
4,112
4,472
2,004
3,738
24,546
50,576
Financing raised by Telefónica, S.A. through its subsidiary
Telefónica Europe, B.V. at December 31, 2021 amounting
10,499 million euros (10,693 million euros in 2020). This
financing entails a number of loans paying market interest
rates calculated on a Euribor plus spread basis, with
average interest rates at December 31, 2021 of 3.64%
(4.00% in 2020). The main source of this financing was
the funds obtained through the issuance of undated
deeply subordinated reset rate guaranteed securities
amounting to 7,443 million euros (7,502 million euros in
2020), bonds and debentures amounting to 1,557 million
euros (1,596 million euros in 2020) and commercial paper
amounting to 999 million euros (1,248 million euros in
2020).
Financing raised by Telefónica, S.A. through Telefónica
Emisiones, S.A.U. at December 31, 2021 was 28,817 million
euros (32,802 million euros in 2020). This financing is
arranged as loans between these companies on the
similar terms and conditions as those of the notes issued
under the debt issuance programs of Telefónica
Emisiones, S.A.U. The average interest rate in 2021 was
3.40% (3.32% in 2020). The financing arranged includes,
as a related cost, the fees or premiums taken to the
income statement for the period corresponding to the
financing based on the corresponding effective interest
rates. Telefónica Emisiones, S.A.U. raised financing in
2020 by tapping the European and American capital
markets, issuing bonds totaling 3,500 million euros. In
2021 there has not been bonds issuances.
Part of the amount owed by Telefónica, S.A. to Telefónica
Emisiones, S.A.U. and to Telefónica Europe, B.V. includes
adjustments to amortized cost at December 31, 2021 and
2020 as a result of fair value interest rate and exchange
rate hedges.
Telfisa Global, B.V. centralizes and handles cash
management and flows for the Telefónica Group in Latin
America, the United States, Europe and Spain. The
balance payable to this subsidiary is formalized through
several deposit agreements accruing interest at market
rates and amounting to 3,580 million euros in 2021 (6,311
million euros in 2020).
Financing raised by Telefónica, S.A. through Telefónica
Participaciones, S.A.U.(see 2020 disclosure chart)
corresponds to a loan with a principal of 600 million euros
at an annual interest rate of 0.25%, which funds are a
result of the issuance of non-dilutive convertible bonds
carried out by Telefónica Participaciones, S.A.U.,
guaranteed by Telefónica, S.A. The outstanding balance
of this debt as of December 2020 included the
outstanding notional and accrued interests. The detail of
redemption of debts in Note 21 only includes the payment
of the notional. This loan has been fully repaid in 2021 at
its maturity date.
In 2021 disclosure chart it is shown a new loan granted in
September 2021 by Telefónica Argentina, S.A. amounting
to 180 million US dollars (equivalent to 159 million euros at
year end exchange rates), maturity date in 2026 and a
variable interest rate referred to Libor. In June 2021
Telefónica de Argentina, S.A. granted a 190 million US
dollars loan which was early repayed in August 2021. The
funds received and paid related to this loan, which is not
outstanding at year end, are shown as debt issues and
redemptions in the charts of Note 21.
The 2020 disclosure included a loan granted in
September 2020 by Telefónica de Argentina, S.A.
amounting to 209 million US dollars (171 million euros as
of 2020 year-end exchange rates), that has been
cancelled prior to maturity in 2021.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
45
15.2 Tax liabilities
The balance of “Payable to subsidiaries due to taxation on
a consolidated basis” was 314 and 460 million euros at
December 31, 2021 and 2020, respectively. This basically
includes payables to Group companies for their
contribution of taxable income (tax loss carryforwards) to
the tax group headed by Telefónica, S.A. (see Note 17).
The current or non-current classification is based on the
Company’s projection of maturities.
The most significant balances correspond to Telefónica
de España, S.A.U. amounting to 110 million euros (118
million euros in 2020), Telefónica Móviles de España,
S.A.U. amounting to 40 million euros (221 million euros in
2020), Telefónica Latinoamérica Holding, S.L.U.
amounting to 52 million euros (21 million euros in 2020),
Telefónica Hispanoamérica, S.A. amounting to 36 million
euros (no amount for this concept in 2020) and
Telefónica Digital España, S.L.U. amounting 21 million
euros (28 million euros in 2020).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
46
Note 16. Derivative financial instruments and
risk management policies
a) Derivative financial instruments
During 2021, the Group continued to use derivatives to
limit interest and exchange rate risk on otherwise
unhedged positions, and to adapt its debt structure to
market conditions.
At December 31, 2021, the total outstanding balance of
derivatives transactions was 64,658 million euros (88,359
million euros in 2020), of which 38,248 million euros
related to interest rate risk and 26,410 million euros to
foreign currency risk. In 2020, 55,524 million euros related
to interest rate risk and 32,835 million euros to foreign
currency risk.
This figure is inflated by the use, in some cases, of several
levels of derivatives applied to the nominal value of a
single underlying liability. For example, a foreign currency
loan can be hedged into floating rate, and then each
interest rate period can be fixed using a fixed rate hedge,
or FRA (forward rate agreement). The high volume is also
due to the fact that when a derivative transaction is
cancelled, the Company may either cancel the derivative
or take the opposite position, which cancels out the
variability thereof. The second option is usually chosen in
order to cut costs. Even using such techniques to reduce
the position, it is still necessary to take extreme care in
the use of derivatives to avoid potential problems arising
through error or a failure to understand the real position
and its associated risks.
It should be noted that at December 31, 2021, Telefónica,
S.A. had transactions with financial institutions to hedge
exchange rate risk for other Telefónica Group companies
amounting to 501 million euros (1,651 million euros in
2020). At year-end 2021 and 2020, the Company had no
transactions to hedge interest rate risk for other Group
companies. These external trades are matched by
intragroup hedges with identical terms and maturities
between Telefónica, S.A. and Group companies, and
therefore involve no risk for the Company. External
derivatives not backed by identical intragroup
transactions consist of hedges on net investment and
future acquisitions that, by their nature, cannot be
transferred to Group companies and/or transactions to
hedge financing raised by Telefónica, S.A. as parent
company of the Telefónica Group, which are transferred
to Group subsidiaries in the form of financing rather than
via derivative transactions.
The breakdown of Telefónica, S.A.’s interest rate and
exchange rate derivatives at December 31, 2021, their
notional amounts at year end and the expected maturity
schedule is as follows:
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
47
2021
Millions of euros
Telefónica receives
Telefónica pays
Type of risk
Value in Euros
Carrying
Currency
Carrying
Currency
Euro interest rate swaps
22,265
Fixed to fixed
75
75
EUR
75
EUR
Fixed to floating
11,250
11,250
EUR
11,250
EUR
Floating to fixed
10,940
10,940
EUR
10,940
EUR
Foreign currency interest rate
swaps
15,983
Fixed to floating
GBPGBP
476
400
GBP
400
GBP
USDUSD
14,695
16,644
USD
16,644
USD
Floating to fixed
USDUSD
812
920
USD
920
USD
Exchange rate swaps
16,831
Fixed to fixed
EURBRL
46
46
EUR
288
BRL
EURUSD
2,943
2,943
EUR
3,333
USD
GBPEUR
757
650
GBP
757
EUR
MXNUDI
359
5,322
MXN
1,170
UDI
UDIMXN
230
1,170
UDI
5,322
MXN
Fixed to floating
JPYEUR
95
15,000
JPY
95
EUR
Floating to floating
EURUSD
662
662
EUR
750
USD
GBPEUR
448
400
GBP
448
EUR
USDEUR
11,291
12,734
USD
11,291
EUR
Forwards
9,579
BRLEUR
94
628
BRL
94
EUR
CHFEUR
144
150
CHF
144
EUR
CLPEUR
1
536
CLP
1
EUR
CZKEUR
66
1,708
CZK
66
EUR
EURBRL
5,153
5,153
EUR
32,573
BRL
EURCLP
55
55
EUR
52,750
CLP
EURGBP
1,939
1,939
EUR
1,629
GBP
EURMXN
1
1
EUR
15
MXN
EURUSD
855
855
EUR
969
USD
GBPEUR
597
510
GBP
597
EUR
USDBRL
12
13
USD
77
BRL
USDCLP
4
4
USD
3,579
CLP
USDCOP
1
1
USD
4,058
COP
USDEUR
654
743
USD
654
EUR
USDGBP
1
1
USD
1
GBP
USDPEN
2
2
USD
9
PEN
TOTAL
64,658
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
48
The breakdown by average maturity is as follows:
Millions of euros
Hedged underlying item
Notional
Up to 1 year
From 1 to 3
years
From 3 to 5
years
Over 5 years
Pension Plans
5,357
758
1,507
2,177
915
Loans
3,478
1,168
2,105
110
95
In national currency
2,500
775
1,725
In foreign currencies
978
393
380
110
95
Debentures and bonds MtM
40,420
492
4,845
5,188
29,895
In national currency
5,217
317
2,200
725
1,975
In foreign currencies
35,203
175
2,645
4,463
27,920
Other underlying (*)
15,403
13,383
1,637
136
247
CCS
3,575
2,762
430
136
247
Forward
9,581
9,581
IRS
2,247
1,040
1,207
Total
64,658
15,801
10,094
7,611
31,152
(*) Most of these transactions are related to economic hedges of investments, assets and liabilities of subsidiaries.
The breakdown of Telefónica, S.A.’s derivatives in 2020,
their notional amounts at year end and the expected
maturity schedule is as follows:
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
49
2020
Millions of euros
Telefónica receives
Telefónica pays
Type of risk
Value in Euros
Carrying
Currency
Carrying
Currency
Euro interest rate swaps
37,650
Fixed to fixed
175
175
EUR
175
EUR
Fixed to floating
20,685
20,685
EUR
20,685
EUR
Floating to fixed
16,790
16,790
EUR
16,790
EUR
Foreign currency interest rate swaps
17,039
Fixed to floating
CHFCHF
139
150
CHF
150
CHF
GBPGBP
1,336
1,200
GBP
1,200
GBP
USDUSD
15,181
18,625
USD
18,625
USD
Floating to fixed
USDUSD
383
470
USD
470
USD
Exchange rate swaps
17,022
Fixed to fixed
EURBRL
184
184
EUR
1,171
BRL
EURUSD
618
618
EUR
758
USD
MXNUDI
353
5,938
MXN
1,305
UDI
UDIMXN
243
1,305
UDI
5,938
MXN
Fixed to floating
JPYEUR
95
15,000
JPY
95
EUR
Floating to floating
CHFEUR
125
150
CHF
125
EUR
GBPEUR
1,009
900
GBP
1,009
EUR
USDEUR
14,395
16,545
USD
14,395
EUR
Forwards
15,634
BRLEUR
4
27
BRL
4
EUR
CLPEUR
350
CLP
EUR
CZKEUR
64
1,708
CZK
64
EUR
EURBRL
2,435
2,435
EUR
15,527
BRL
EURCLP
43
43
EUR
37,800
CLP
EURGBP
8,494
8,494
EUR
7,628
GBP
EURMXN
1
1
EUR
25
MXN
EURUSD
3,102
3,102
EUR
3,806
USD
GBPEUR
528
472
GBP
528
EUR
GBPUSD
2
2
GBP
2
USD
USDBRL
155
187
USD
988
BRL
USDCLP
6
7
USD
5,295
CLP
USDCOP
1
1
USD
3,504
COP
USDEUR
627
759
USD
627
EUR
USDGBP
27
32
USD
24
GBP
USDPEN
2
2
USD
8
PEN
CLPUSD
1
752
CLP
1
USD
BRLUSD
142
920
BRL
174
USD
MXNEUR
3
MXN
EUR
Subtotal
87,345
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
50
Millions of euros
Notional amounts of structured products with options
Value in Euros
Notional
Currency
Interest rate options Caps & Floors
835
Caps&Floors
835
GBP
835
750
GBP
Currency options
179
EURGBP
(2,899)
(2,899)
EUR
GBPEUR
2,917
2,917
EUR
USDBRL
(943)
1,157
USD
BRLUSD
1,104
(1,355)
USD
Subtotal
1,014
Total
88,359
The breakdown by average maturity is as follows:
Millions of euros
Hedged underlying item
Notional
Up to 1 year
From 1 to 3 years
From 3 to 5
years
Over 5 years
Pension plans
6,567
960
1,762
1,458
2,387
Loans
6,740
1,903
3,685
1,040
112
In national currency
3,510
785
1,925
800
In foreign currencies
3,230
1,118
1,760
240
112
Debentures and bonds MtM
54,478
8,354
5,443
3,265
37,416
In national currency
14,217
1,550
2,767
2,925
6,975
In foreign currencies
40,261
6,804
2,676
340
30,441
Other underlying (*)
20,574
16,855
3,031
401
287
CCS
781
246
124
124
287
Currency options
178
178
Forward
15,635
15,635
IRS
3,980
796
2,907
277
Total
88,359
28,072
13,921
6,164
40,202
(*) Most of these transactions are related to economic hedges of investments, assets and liabilities of subsidiaries.
The debentures and bonds hedged relate to both those
issued by Telefónica, S.A. and intragroup loans on the
same terms as the issues of Telefónica Europe, B.V. and
Telefónica Emisiones, S.A.U.
b) Risk management policy
Telefónica, S.A. is exposed to various financial market
risks as a result of: (i) its ordinary business activity, (ii) debt
incurred to finance its business, (iii) its investments in
companies, and (iv) other financial instruments related to
the above commitments.
The main market risks affecting Telefónica are as follows:
Exchange rate risk
Foreign currency risk primarily arises in connection with:
(i) Telefónica’s international presence, through its
investments and businesses in countries that use
currencies other than euro (primarily in Latin America and
in the United Kingdom), and (ii) debt denominated in
currencies other than that of the country where the
business is conducted or the home country of the
company incurring such debt and (iii) due to those
accounts payable or receivable referred to the entity that
has registered the transaction.
Interest rate risk
Interest rate risk arises primarily in connection with
changes in interest rates affecting (i) financial expenses
on floating rate debt (or short-term debt likely to be
renewed), due to changes in interest rates and (ii) the
value of non-current liabilities at fixed interest rates.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
51
Share price risk
Share price risk arises primarily from changes in the value
of the equity investments (that may be bought, sold or
otherwise involved in transactions), from changes in the
value of derivatives associated with such investments,
from changes in the value of treasury shares and from
derivatives on treasury shares.
Other risks
Telefónica, S.A. is also exposed to liquidity risk if a
mismatch arises between its financing needs (operating
and financial expense, investment, debt redemptions and
dividend commitments) and its sources of finance
(revenues, divestments, credit lines from financial
institutions and capital market operations). The cost of
finance could also be affected by changes in the credit
spreads (over benchmark rates) demanded by lenders.
Credit risk appears when a counterparty fails to meet or
delays its payment obligations in accordance with the
agreed terms, driving an impairment in an asset due to: (i)
solvency issues, or (ii) no intention to pay.
Finally, Telefónica is exposed to country risk (which
overlaps with market and liquidity risks). This refers to the
possible decline in the value of assets, cash flows
generated, or cash flows returned to the parent company
as a result of political, economic or social instability in the
countries where Telefónica, S.A. operates, especially in
Latin America.
Risk management
Telefónica, S.A. actively manages these risks through the
use of derivatives (primarily on exchange rates, interest
rates, credit  and share prices) and by incurring debt in
local currencies, where appropriate, with a view to
optimize the financial cost and to stabilizing cash flows,
the income statement and investments. In this way,
Telefónica attempts to protect its solvency, facilitate
financial planning and take advantage of investment
opportunities.
Telefónica manages its exchange rate risk and interest
rate risk in terms of net debt and net financial debt
(including financial leases under IFRS 16) internally
calculated. Telefónica believes that these parameters are
more appropriate to understand its debt position. Net
debt and net financial debt take into account the impact
of the Group’s cash and cash equivalents balances
including derivative positions with a positive value linked
to liabilities. Neither net debt nor net financial debt as
calculated by Telefónica should be considered an
alternative to gross financial debt (the sum of current and
non-current interest-bearing debt).
Exchange rate risk
The fundamental objective of the exchange rate risk
management policy is that, in event of depreciation in
foreign currencies relative to the euro, any potential
losses in the value of the OIBDA generated by the
businesses in such currencies, caused by depreciation in
exchange rates of a foreign currency against euro, are
offset (to some extent) by savings from the reduction in
the value of debt denominated in such currencies
converted to euros and/or synthetic debt in such
currencies. This objective is also reflected on the
decrease of the sensitivity to exchange rate variations of
the net debt over operating income before depreciation
and amortization (OIBDA) ratio, in order to protect the
Group solvency. The degree of exchange rate hedging
employed varies depending on the type of investment.
For transactions of purchase or sale of a business in
currencies other than euro, additional hedges can be
made based on the estimate prices of the transactions or
on estimated cash flows and OIBDA.
Telefónica occasionally takes out dollar-denominated
debt to hedge the euro-dollar intermediate component in
the relation euro-Latin American currencies, either in
Spain (where such debt is associated with an investment
as long as it is considered to be an effective hedge) or in
the country itself, where the market for local currency
financing or hedges may be inadequate or non-existent.
At December 31, 2021, net financial debt in pounds
sterling was equivalent to 374 million euros (8,371 million
euros at December 31, 2020). As a consequence of
setting up in June 2021 of the "Joint Venture" VMED O2
UK (see Note 20), the previous objective of maintaining a
debt in pounds sterling in the consolidated balance sheet
of the Group of twice OIBDA has been modified, as a
result of changing the consolidation of UK assets (VMED
O2 UK is registered by equity method) and incorporating
VMED O2 UK to leverage higher than twice the Debt
OIBDA ratio. The synthetic debt target denominated in
pounds sterling will be directly related to the flows that
are expected to be repatriated from VMED O2 UK.
Telefónica also manages its exchange rate risk, seeking to
significantly reduce the negative impact of any currency
exposure on the income statement, both from
transactions recognized on the balance sheet and those
classified as highly probable, regardless of whether or not
open positions are held. Such open position exposure can
arise for any of three reasons: (i) a thin market for local
derivatives or difficulty in obtaining funding in the local
currency, making it impossible to arrange a low-cost
hedge (as in Argentina and Venezuela); (ii) financing
through intra-group loans, where the accounting
treatment of exchange rate risk is different from that for
funding through capital contributions, and (iii) as the
result of a deliberate policy decision, to avoid the high
cost of hedges that are not warranted by expectations or
high depreciation risks.
The main transactions that generate or may generate
exchange rate risk (regardless of whether or not they
have an impact on the income statement) are, among
others: bond issuances in currencies other than the euro,
which is Telefónica, S.A.'s functional currency, highly
probable transactions in other currencies, future cash
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
52
inflows in other currencies, investments and divestments,
provisions for collections or payments and collections in
foreign currency, the actual value of the investments
(subsidiaries) in currencies other than the euro.
Interest rate risk
Telefónica´s financial expenses are exposed to changes
in interest rates. In 2021 the euro, the pound sterling and
the US dollar were the short term rates that accounted
for most of the exposure. Telefónica manages its interest
rate risk by entering into derivative financial instruments,
primarily swaps and interest rate options.
Telefónica analyzes its exposure to changes in interest
rates at the Telefónica Group level. The table illustrates
the sensitivity of finance costs and the balance sheet to
variability in interest rates at Group and Telefónica, S.A.
level.
Impact on       
Consolidated P/L 
Impact on Telefónica,
S.A. P/L
Impact on
Consolidated Equity
Impact on Telefónica,
S.A.  Equity
+100bp
(33)
(37)
(449)
(449)
-100bp
33
37
449
449
To calculate the sensitivity of the income statement, a
100 basis point rise in interest rates in all currencies in
which there are financial positions at December 31, 2021
has been assumed, as well as a 100 basis point decrease
in all currencies in order to avoid negative rates. The
constant position equivalent to that prevailing at the end
of the year has also been assumed.
To calculate the sensitivity of equity to variability in
interest rates, a 100 basis point increase in interest rates
in all currencies and terms in which there are financial
positions at December 31, 2021 was assumed, as well as a
100 basis point decrease in all currencies and terms.
Cash flow hedge positions were also considered as they
are the only positions where changes in market value due
to interest-rate fluctuations are recognized in equity.
In both cases, only transactions with external
counterparties have been considered.
Share price risk
The Telefónica Group is exposed to changes in the value
of equity investments, of derivatives associated with such
investments, of convertible or exchangeable instruments
issued by Telefónica Group, of share-based payments
plans, of treasury shares and of equity derivatives over
treasury shares.
According to the share-based payments plans (see Note
19) the shares to be delivered to employees under such
plan may be either the parent company treasury shares,
acquired by Telefónica or any of its Group companies; or
newly-issued shares. The possibility of delivering shares
to beneficiaries of the plan in the future implies a risk
since there could be an obligation to hand over the
maximum number of shares granted at the end of each
cycle, whose acquisition (in the event of acquisition in the
market) in the future could imply a higher cash outflow
than required on the start date of each cycle if the share
price at the vesting date is above the price at the start of
the cycle. In the event that new shares are issued for
delivery to the beneficiaries of the plan, there would be a
dilutive effect for ordinary shareholders of Telefónica as a
result of the higher number of shares delivered under
such plan outstanding.
In 2018, the General Shareholder’s Meeting approved a
long-term incentive plan consisting of the delivery of
shares of Telefónica, S.A. allocated to executives and
managers of the Telefónica Group. Additionally, the
Shareholder’s Meeting approved a share plan for the
incentivized purchase of shares for employees of the
Telefónica Group, which was implemented in July 2019. In
2021, the General Shareholder’s Meeting has approved a
new long-term incentive plan consisting of the delivery of
shares of Telefónica, S.A. allocated to executives and
managers of the Telefónica Group. The characteristics of
these three plans are described in Note 19.
To reduce the risk associated with variations in share
price under these plans, Telefónica could acquire
instruments that hedge the risk profile of some of these
plans.
In addition, part of the treasury shares of Telefónica, S.A.
held at December 31, 2021 might be used to cover the
shares deliverable under the new plans. The fair value of
the treasury shares at liquidation moment could increase
or decrease depending on the variations in Telefónica,
S.A.’s share quotation.
Liquidity risk
The Telefónica Group seeks to match the schedule for its
debt maturity payments to its capacity to generate cash
flows to meet these maturities, while allowing for some
flexibility. In practice, this has been translated into two
key principles:
1.The Telefónica Group’s average maturity of net
financial debt is intended to stay above 6 years, or be
restored above that threshold in a reasonable period
of time if it eventually falls below it. This principle is
considered as a guideline when managing debt and
access to credit markets, but not a rigid requirement.
When calculating the average maturity for the net
financial debt and part of the undrawn credit lines can
be considered as offsetting the shorter debt
maturities, and extension options on some financing
facilities may be considered as exercised, for
calculation purposes.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
53
2.The Telefónica Group must be able to pay all
commitments over the next 12 months without
accessing new borrowing or tapping the capital
markets (drawing upon firm credit lines arranged with
banks), assuming budget projections are met.
Country risk
The Telefónica Group managed or mitigated country risk
by pursuing two lines of action (in addition to its normal
business practices):
1.Partly matching assets to liabilities (those not
guaranteed by the parent company) in the Telefónica
Group’s Latin American companies so that any
potential asset impairment would be accompanied by
a reduction in liabilities; and,
2.Repatriating funds generated in Latin America that are
not required for the pursuit of new, profitable business
development opportunities in the region.
Credit risk
The Telefónica Group trades in derivatives with
creditworthy counterparties. Therefore, Telefónica, S.A.
generally trades with credit entities whose “senior debt”
ratings are of at least “A-” or in case of Spanish entities in
line with the credit rating of the Kingdom of Spain. In
Spain, where most of the Group’s derivatives portfolio is
held, there are netting agreements with financial
institutions, with debtor or creditor positions offset in
case of bankruptcy, limiting the risk to the net position. In
addition, the CDS (Credit Default Swap) of all the
counterparties with which Telefónica, S.A. operates is
monitored at all times in order to assess the maximum
allowable CDS for operating at any given time.
Transactions are generally only carried out with
counterparties whose CDS is below the threshold.
CVA or net Credit Valuation Adjustment (CVA+DVA) by is
the method used to measure credit risk for both
counterparties and Telefónica in order to determine the
fair value of the derivatives portfolio. This adjustment
reflects the probability of default or the deterioration of
the credit quality of both Telefónica and its
counterparties. The simplified formula to calculate CVA =
(Expected Exposure) x (Probability of Default) x (Loss
Given Default), in case of default or loss given default. In
order to calculate these variables standard market
practices are used.
When managing credit risk, Telefónica considers the use
of CDS, novations, derivatives with break clauses and
signing CSAs under certain conditions.
For other subsidiaries, particularly those in Latin America,
assuming a stable sovereign rating provides a ceiling
which is below “A”, trades are with local financial entities
whose rating by local standards is considered to be of
high creditworthiness.
Meanwhile, with credit risk arising from cash and cash
equivalents, the Telefónica Group places its cash
surpluses in high quality money-market assets. These
placements are regulated by a general framework,
revised annually. Counterparties are chosen according to
criteria of liquidity, solvency and diversification based on
the conditions of the market and countries where the
Group operates. The general framework sets: the
maximum amounts to be invested by counterparty based
on its rating (long-term debt rating); and the instruments
in which the surpluses may be invested (money-market
instruments).
The Telefónica Group considers customer credit risk
management as a key element to achieve its business
and customer base growth targets in a sustainable way.
This management approach relies on the active
evaluation of the risk-reward balance within the
commercial operations and on the adequate separation
between the risk ownership and risk management
functions.
Formal delegation of authority procedures and
management practices are implemented in the different
Group companies, taking into account benchmark risk
management techniques but adapted to the local
characteristics of each market. Commercial debtors that
may cause a relevant impact on the Telefónica Group
consolidated financial statements and increased risk
profile products - due to customer target, term, channels
or other commercial characteristics - are subject to
specific management practices in order to mitigate the
exposure to credit risk.
This customer credit risk management model is
embedded in the day-to-day operational processes of the
different companies, where the credit risk assessment
guides both the product and services available for the
different customers and the collection strategy.
Telefónica’s maximum exposure to credit risk is initially
represented by the carrying amounts of the assets (see
Notes 8 and 9) and the guarantees given by Telefónica
(See Note 20).
Capital management
Telefónica’s corporate finance department takes into
consideration several factors for the evaluation of the
capital structure of the Company, with the aim of
maintaining the solvency and creating value to the
shareholders.
The corporate finance department estimates the cost of
capital on a continuous basis through the monitoring of
the financial markets and the application of standard
industry approaches for calculating weighted average
cost of capital, or WACC, so that it can be applied in the
valuation of businesses in course and in the evaluation of
investment projects. Telefónica also uses as reference a
certain level of net financial debt (excluding items of a
non-recurring or exceptional nature) that allows a
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
54
comfortable investment grade credit rating as assigned
by credit rating agencies, aiming at protecting credit
solvency and making it compatible with alternative uses
of cash flow that could arise at any time.
These general principles are refined by other
considerations and the application of specific variables,
such as country risk in the broadest sense, or the volatility
in cash flow generation that are considered, when
evaluating the financial structure of the Telefónica Group
and its different areas.
Derivatives Policy
Telefónica’s derivatives policy emphasizes the following
points:
Derivatives based on a clearly identified underlying.
Matching of the underlying to one side of the
derivative.
Matching the company contracting the derivative and
the company that owns the underlying.
Ability to measure the derivative’s fair value using the
valuation systems available to the Telefónica Group.
Sale of options only when there is an underlying
exposure.
Hedge accounting
Hedges can be of three types:
Fair value hedges.
Cash flow hedges. Such hedges can be set at any
value of the risk to be hedged (interest rates, exchange
rates, etc.) or for a defined range (interest rates
between 2% and 4%, above 4%, etc.). In this last case,
the hedging instruments used are options and only the
intrinsic value of the option is recognized as an
effective hedge. The changes in the temporal value of
the option are registered in the income statements.
Net investment hedges in consolidated foreign
subsidiaries. Generally, such hedges are arranged by
the parent company and the other Telefónica holding
companies. Wherever possible, these hedges are
implemented through real debt in foreign currency.
However, this is not always possible as many Latin
American currencies are non-convertible, making it
impossible for non-resident companies to issue local
currency debt. It might also occur that the local debt
market is not deep enough to accommodate the
required hedge, or that an acquisition is made in cash
with no need for market financing. In these
circumstances, derivatives, either forwards or cross-
currency swaps, are mainly used to hedge the net
investment.
Hedges can comprise a combination of different
derivatives.
There is no reason to suppose management of
accounting hedges will be static, with an unchanging
hedging relationship lasting right through maturity.
Hedging relationships may change to allow appropriate
management that serves our stated principles of
stabilizing cash flows, stabilizing net financial income/
expense and protecting our equity. The designation of
hedges may therefore be cancelled, before maturity,
because of a change in the underlying, a change in the
perceived risk on the underlying or a change in market
view. The hedges must meet the effectiveness test and
be well documented. To gauge the efficiency of
transactions defined as accounting hedges, Telefónica
analyzes the extent to which the changes in the fair value
or in the cash flows attributable to the hedging
instrument would offset the changes in fair value or cash
flows attributable to the hedged risk using a linear
regression model for both forward- and backward-
looking analysis.
The possible sources of ineffectiveness that might arise
when designing a hedging relationship and that will be
considered when establishing the hedging rationale are:
The hedging instrument and the hedged item have
different maturity dates, initial dates, contract dates,
repricing dates, etc.
The hedging instrument starts with initial value and a
financing effect is produced.
When the underlying items have different sensitivity
and are not homogeneous, for example EURIBOR 3M
versus EURIBOR 6M.
The main guiding principles for risk management are laid
down by Telefónica’s finance department and
implemented by the subsidiaries' chief financial officers
(who are responsible for balancing the interests of the
companies in a standalone basis and those of the
Telefónica Group). The Corporate finance department
may allow exceptions to this policy where these can be
justified, normally when the market is too thin for the
volume of transactions required or on clearly limited and
small risks. 
In 2021 the Company recognized a loss of 33 million euros
for the ineffective part of cash flow hedges (a profit of
48.7 million euros in 2020).
The fair value of Telefónica, S.A. ´s derivatives with third
parties amounted to a positive MtM (accounts
receivable) of 1.266 million euros in 2021 (20 million euros
in 2020).
The fair value of Telefónica, S.A.´s intragroup derivatives
amounted to a positive MtM (accounts receivable) of 7
million euros in 2021 (positive MtM of 15 million euros in
2020).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
55
The breakdown of the Company’s derivatives with third
party counterparties at December 31, 2021 and 2020 by
type of hedge, their fair value at year end and the
expected maturity schedule of the notional amounts is as
follows:
2021
Millions of euros
Notional amount maturities (*)
Derivatives
Fair value
(**)
2022
2023
2024
Subsequent
years
Total
Interest rate hedges
(1,083)
67
(800)
(2,818)
(3,551)
Cash flow hedges
5
67
67
Fair value hedges
(1,088)
(800)
(2,818)
(3,618)
Exchange rate hedges
(65)
175
6,438
6,613
Cash flow hedges
(65)
175
6,438
6,613
Interest and exchange rate hedges
(133)
189
110
80
806
1,185
Cash flow hedges
(133)
189
110
80
806
1,185
Net investment Hedges
98
(5,104)
(5,104)
Other derivatives
(83)
(2,238)
(1,187)
(303)
1,321
(2,407)
Interest rate
(154)
(963)
(1,283)
(303)
(1,065)
(3,614)
Exchange rate
(9)
(1,724)
(370)
2,386
292
Other
80
449
466
915
(*) For interest rate hedges, the positive amount is in terms of fixed “payment.” For foreign currency hedges, a positive amount means payment in functional
versus foreign currency.
(**) Positive amounts indicate payables.
2020
Millions of euros
Notional amount maturities (*)
Derivatives
Fair value
(**)
2021
2022
2023
Subsequent
years
Total
Interest rate hedges
(1,337)
(490)
(800)
(2,639)
(3,929)
Cash flow hedges
14
67
67
Fair value hedges
(1,351)
(557)
(800)
(2,639)
(3,996)
Exchange rate hedges
1,031
404
125
5,856
6,385
Cash flow hedges
1,031
404
125
5,856
6,385
Interest and exchange rate hedges
(184)
247
189
668
886
1,990
Cash flow hedges
(184)
247
189
668
886
1,990
Net investment Hedges
19
(3,752)
(3,752)
Other derivatives
451
(11,779)
42
(258)
1,103
(10,892)
Interest rate
(75)
(4,637)
(673)
(258)
(1,283)
(6,851)
Exchange rate
271
(7,303)
561
2,386
(4,356)
Other
255
161
154
315
(*) For interest rate hedges, the positive amount is in terms of fixed “payment.” For foreign currency hedges, a positive amount means payment in functional
versus foreign currency.
(**) Positive amounts indicate payables.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
56
Note 17. Income tax
Pursuant to a Ministerial Order dated December 27, 1989,
Telefónica, S.A. has filed consolidated tax returns with
certain Group companies. The consolidated tax group in
2021 and 2020 comprised 45 and 44 companies,
respectively.
This tax consolidation regime applies indefinitely
providing the companies continue to meet the
requirements set down in prevailing legislation, and that
application of the regime is not expressly waived.
Tax balances as of December 31, 2021 and 2020 are as
follows:
Millions of euros
2021
2020
Tax receivables:
1,147
2,216
Deferred tax assets:
1,009
2,115
Deferred income tax (income)
155
371
Long-term tax credits for loss
carryforwards
580
869
Unused tax deductions
274
875
Current tax receivables (Note 10):
138
101
Withholdings
19
21
Corporate income tax receivable
113
68
VAT and Canary Islands general indirect
tax refundable
6
12
Tax payable:
142
219
Deferred tax liabilities:
91
151
Current payables to public
administrations (Note 18):
51
68
Personnel income tax withholdings
5
5
Withholding on investment income, VAT
and other
44
61
Social security
2
2
Telefónica S.A., considers that unused tax loss
carryforwards in Spain, taking into account tax litigation in
which the group is involved, amount to 2,308 million
euros at December 31, 2021.
Dec 31 2021
Total
carry-
forwards
Less
than 1
year
More
than 1
year
Total
recognized
Tax Group tax
credits for loss
carryforwards
2,060
1,418
642
1,978
Prior to Tax Group
loss carryforwards
(*)
248
248
(*) Unused tax credits for loss carryforwards
Total tax credits based on the taxable income recognized
in the balance sheet at December 31, 2021 amounts to
580 million euros (869 million euros in 2020).
During 2021, Telefónica, S.A., as head of the Telefónica
tax group, made payments on account of income tax
amounting to 71 million euros (39 million euros in 2020).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
57
17.1 Movement in deferred tax assets and
liabilities
The balances and movements in deferred tax assets and
liabilities for Telefónica, S.A. at December 31, 2021 and
2020 are as follows:
2021
Millions of euros
Tax credits
Temporary
differences,
assets
Deductions
Total deferred
tax assets
Deferred tax
liabilities
Opening balance
869
371
875
2,115
151
Arising in the year
53
53
Reversal
(289)
(269)
(626)
(1,184)
(15)
Transfers to the tax group’s net position
25
25
(45)
Closing balance
580
155
274
1,009
91
2020
Millions of euros
Tax credits
Temporary
differences,
assets
Deductions
Total deferred
tax assets
Deferred tax
liabilities
Opening balance
980
194
887
2,061
143
Arising in the year
27
199
56
282
25
Reversal
(138)
(15)
(99)
(252)
Transfers to the tax group’s net position
(7)
31
24
(17)
Closing balance
869
371
875
2,115
151
The company  assesses the recoverability of deferred tax
assets based on the future activities carried out by the
different companies that conform the Tax Group, on the
Spanish tax regulation and on the strategic decisions
affecting the companies. At December 31, 2021 the
estimate of the recoverability of deferred tax assets has
been assessed taking into account, (i) the estimated Tax
Group companies result, (ii) the  regulatory changes
(mainly the entry into force of the minimum tax) and (iii)
the ruling of October 29, 2021 of the Spanish National
Court of Appeals (Audiencia Nacional), as well as the 
recent case law of the Supreme Court, which makes it
probable that the tax credits for tax loss carryforwards
generated in 2002 and 2004 can be used in a future new
settlement for 2009 and 2010 (see 17.3 Tax inspections
and tax lawsuits).
Following this analysis, in 2021 a reversal of deferred tax
assets for loss carryforwards and deductions amounting
to 379 million euros has been recorded with a balancing
entry in income tax  (106 million euros of loss
carryforwards and 273 million euros of deductions).
Moreover, in 2021 the Company completed tax inspection
proceedings for 2014 to 2017, as detailed in section 17.3,
which involved the consumption of deferred tax assets
for loss carryforwards amounting to 199 million euros and
deductions amounting to 193 million euros. Both are
shown as reversals in 2021 chart of movements.
In the captions long term tax provisions (see Note 18) and
the related deferred tax assets, a reversal of 143 million
euros has been recorded after the state aid recuperation
procedure corresponding to the tax deductibility of
financial goodwill from 2015 to 2018 (see 17.3 Tax
deductibility of financial goodwill in Spain).
The reversal of "temporary differences, assets" in 2021 is
mainly due to the accounting of the tax effect in the
valuation of financial derivative instruments with changes
through equity amounting to 255 million euros. This
concept in 2020 was an addition of 135 million euros.
The estimation of recoverability of deferred tax assets of
the Group in Spain in 2020 ended with a reversal of 138
million euros of deferred tax assets for loss carryforwards
and deductions amounting to 99 million euros. On the
other hand, deferred tax assets for loss carryforwards
amounting to 27 million euros and deductions by 56
million euros were activated.
Pursuant to the publication in the BOE of December 31,
2020 of Law 11/2020 of December 30, 2021 on General
State Budgets 2021, and with effect  from January 1, 2021,
the exemption to avoid double taxation of the dividends
and positive income derived from the transfer of shares of 
article 21 of LIS, will be reduced by 5% in concept of non-
deductible management expenses, which reduces the
effective exemption to 95%.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
58
With respect to consolidated tax group, this 5% will not
be eliminated even when it relates to dividends or income
derived from the transfer of shares, distributed or
obtained (respectively) within the tax group.
As a consequence of the analysis of this impact in
Telefónica, S.A. 24 million euros of deferred tax assets
and 25 million euros of deferred tax liabilities were
accounted in 2020 and shown as Additions in the chart
of movements.
17.2 Reconciliation of accounting profit
(loss) to taxable income and income tax
expense to income tax payable
The calculation of the income tax expense and income
tax payable for 2021 and 2020 is as follows.
Millions of euros
2021
2020
Accounting profit (loss) before
tax
248
(1,966)
Permanent differences
(1,816)
307
Temporary differences:
2
529
    Arising in the year
57
38
    Arising in prior years
(55)
491
Tax result
(1,566)
(1,130)
Gross tax payable
(391)
(283)
Corporate income tax refundable
(391)
(283)
Activation/Reversal of loss
carryforwards and/or deductions
381
46
Temporary differences for tax
valuation
(1)
(132)
Other effects
29
63
Corporate income tax accrued in
Spain
18
(306)
Foreign taxes
24
25
Income tax
42
(281)
Current income tax
(853)
(257)
Deferred income tax
895
(24)
The permanent differences mainly correspond to the
write-off of the investments in Group companies, to the
non-taxable dividends received, to the non-taxable
capital gains on the sale of Telefónica Costa Rica TC, S.A.
(see Note 8) and to the financial goodwill.
The heading "Activation/reversion of loss carryforwards
and/or deductions" mainly includes the reversal of
deductions by 293 million euros (activation of 56 million
euros in 2020) and the reversal of loss carryforwards by
108 million euros in 2021 (reversal of 101 million euros in
2020).
The caption “Other effects” mainly includes the impact
arising from the provision made in relation to the tax
deductibility of the financial goodwill.
17.3 Tax inspections and tax-related
lawsuits
In July 2019, new inspection proceedings were initiated
with respect to several of the companies belonging to tax
group 24/90, of which Telefónica, S.A. is the dominant
company. The taxes and period being audited are as
follows: corporate income tax for the years 2014 to 2017
and value added tax, withholding and personnel income
tax, tax returns on real estate and non-resident income
tax returns for the period between June and December of
2015 and from the year 2016 to 2018.
In October 2021, the resolutions were signed with
agreement with respect to the fiscal treatment of
exchange rate differences raised by the assets in
Venezuelan Bolivars and with disagreement with respect
to the non-taxable income of juros since 2015, generating
a loss (Tax Group expense) amounting to 387 million
euros. However, there has not been a significant cash
outflow as Group tax credits have substantially offset the
impact.
In January 2022 the tax inspection proceeding was
closed after the reception of the resolution agreement.
The Company will file an appeal against this resolution to
the economic-administrative tax court.
In relation to the corporate tax inspection for the years
2008 to 2011, the proceedings ended in 2015 and
Telefónica, S.A. filed an appeal against the conclusion
based on the discrepancies for the use of tax credits and
deductions. In January, 22, 2019, Telefónica was notified
of an execution notice by the Spanish Central Economic-
Administrative Tax Court which partially upheld the
claims followed by execution agreements in March and
June 2019 with a refund of 702 million euros pertaining to
overpayments made by it in those tax years and 201
million euros related to compensatory interests. The
Company was dissatisfied with the decision of the
Spanish Central Economic-Administrative Tax Court, and
on its own behalf, filed an appeal to the Sala
Contencioso-Admnistrativo of the Spanish Audiencia
Nacional. On October 29, 2021 the court upheld the
claims of Telefónica. This judgment has been appealed in
cassation to the Supreme Court by the tax authorities,
but the Court has not yet ruled on its admissibility. The
Company, nevertheless, according to the October 29,
2021 ruling and the recent Supreme Court case-law
considers that tax losses carry forward generated in 2002
and 2004 can be used in the 2009 tax return.
In relation to the corporate tax inspection for the years
2005 to 2007, which ended in 2012, as well as the tax
proceedings 2008 to 2011, Telefónica continues to
dispute the criteria for the use of the tax credits and
deductions and therefore filed an appeal before the
Audiencia Nacional.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
59
At the end of 2021, after the closed inspection
proceedings and the years still pending to be inspected, it
was determined that there was no need to record
additional liabilities as a result of any of the foregoing.
Tax deductibility of financial goodwill in Spain
The tax regulations added article 12.5 to the Corporate
Income Tax Law, which came into force on January 1,
2002. The article regulated the deductibility of tax
amortization of financial goodwill (Fondo de Comercio)
arising from the acquisition of non-Spanish companies,
which could be amortized over 20 years at 5% per
annum.
Following the entry into force of the Laws 9/2011 of
August 19, 2011 and 16/2013 of October 29, 2013, the
amount of goodwill amortization deductible for tax
purposes under article 12.5 for the years 2011 to 2015 was
reduced from 5% to 1%. The effect is temporary because
the 4% not amortized for five years (20% in total) will be
recovered extending the deduction period from the initial
20 years to 25 years.
The Telefónica Group, under this regulation, has been
amortizing for tax purposes the financial goodwill from its
investments, both direct and indirect, in O2, BellSouth
and Colombia Telecom (prior to December 21, 2007) and
Vivo (acquired in 2010). The positive accumulated effect
in the corresponding settlements of corporate income tax
from 2004 to the closing of December 31, 2021, was 1,879
million euros.
In relation to this tax incentive, the European Commission
(EC) has in recent years commenced three proceedings
against the Spanish State as it deems that this tax benefit
could constitute an example of state aid. Although the EC
itself acknowledged in the first decision the validity of the
tax incentive for those investors that invested in
European companies for operations carried out before
December 21, 2007, and before May 21, 2011 for
investments in other countries in the second decision, in
its third decision dated October 15, 2014 it calls into
question the applicability of the principle of legitimate
expectations in the application of the incentive for
indirect acquisitions, whatever the date of acquisition
may have been.
Furthermore, there are also doubts in the Spanish Courts
about the classification of the incentive as a deduction
and if this deduction would remain in the case of a
subsequent transmission.
On October 6, 2021, the Court of Justice of the European
Union concluded that the European Commission
correctly classified the Spanish Tax depreciation scheme
of financial goodwill as state aid and non-compatible with
the internal market for the First and Second decisions.
With regard to the recognition of legitimate expectations
for the first and second decisions, the Court of Justice of
the European Union confirms its applicability.
The proceedings initiated on the Third Decision, which
was suspended until the resolution of the First and
Second Decisions, has been reactivated on October 2021.
As of the signing of these financial statements, this
Decision is still pending first instance judgement.
Notwithstanding the above, the Tax and Customs Control
Unit of the Spanish Tax Authority (Dependencia de
Control Tributario y Aduanero de la Agencia Tributaria), in
compliance with the obligation set out in the EC Decision
(EU) 2015/314, recovered in March 2019 and February
2021, the amortization of goodwill for the indirect
acquisition of non-resident companies from 2005 to
2015, and for the years 2016 to 2018. The effective
recovery of the aid is provisional, pending the final results
of the appeals brought against the three decisions. The
result of the settlement, once offset by outstanding tax
credits (tax losses carryforward and deductions) resulted
in a payment of 11 million euros.
Even when the Company understands that the legitimate
expectations principle in relation to this tax incentive
applies, in relation to tax-amortized goodwill by the
purchase of some companies for which the applicability
of the legitimate expectations principle is questioned,
mainly Vivo, the Group has decided to reverse the
recovered part amounted to 143 million euros and
continues accruing the amount of the goodwill amortized
for tax purposes, totaling 343 million euros as of 31
December 2021 (420 million euros as of 31 December
2020).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
60
Note 18. Trade, other payables and provisions
A)  Trade and other payables
The breakdown of “Trade and other payables” is as
follows:
Millions of euros
2021
2020
Suppliers
95
101
Accounts payable to personnel
39
39
Other payables
6
9
Other payables to public administrations
(Note 17)
51
68
Total
191
217
Information on deferred payments to third
parties. Third additional provision, “Information
requirement” of Law 15/2010 of July, 5
In accordance with the aforementioned Law, the
following information corresponding to the Company is
disclosed:
2021
2020
Number of
days
Number of
days
Weighted average maturity
period
36
36
Ratio of payments
38
36
Ratio of outstanding invoices
21
40
Millions of
euros
Millions of
euros
Total Payments
275
270
Outstanding invoices
20
21
Telefónica, S.A. has adapted its internal processes and
payment schedules to the provisions of Law 15/2010
(amended by Law 31/2014) and Royal Decree 4/2013,
amending Law 3/2004, establishing measures against
late payment in commercial transactions. Engagement
conditions with commercial suppliers, as contractually
agreed with them, in 2021 included payment periods with
a maximum of 60 days.
For reasons of efficiency and in line with general practice
in the business, the Company has set payment
schedules, whereby payments are made on set days.
Invoices falling due between two payment days are
settled on the following payment date in the schedule.
Payments to Spanish suppliers in 2021 surpassing the
legal limit were due to circumstances or incidents beyond
the payment policies, mainly the delay in the billing
process (a legal obligation for the supplier), the closing of
agreements with suppliers over the delivery of goods or
the rendering of services, or occasional processing issues.
B)  Provisions
In 2021 and 2020 the concepts and amounts under the
provisions caption are the following:
2021
Millions of euros
Non-current
Current
Total
Tax Provisions
343
343
Termination plans
(Note 19)
105
28
133
Other provisions
212
2
214
Total
660
30
690
2020
Millions of euros
Non-current
Current
Total
Tax Provisions
433
433
Termination plans
(Note 19)
94
24
118
Other provisions
178
2
180
Total
705
26
731
Movements in the provisions during 2021 and 2020 are
disclosed below:
Millions of euros
2021
2020
Opening balance:
731
668
Additions
132
83
Amortization and reversals
(175)
(17)
Transfers
(3)
Fair value adjustments and others
2
Closing balance:
690
731
Non-current
660
705
Current
30
26
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
61
In 2021 and 2020 the caption “Additions” included 53 and
68 million euros, of tax provisions for the article 12.5 of the
Spanish Corporate Tax Law related to the acquisition of
Vivo (see Note 17). In 2021, after the recovery of the
amortization of financial goodwill made by Spanish Tax
Authorities detailed in 17.3, the Company has amortized
an amount of 143 million euros of long term tax accrual for
this concept. The amortization is shown as "Amortization
and reversals" in 2021 chart of movements.
In 2019, Telefónica, S.A. launched a new voluntary
termination plan for the employees who met certain
requirements regarding the age of the employee and the
seniority in the Company. The program was implemented
during the first months of 2020.
In 2021 and 2020, the programs launched in 2019 (Plan 5
and Plan 10) with requirements regarding age and
seniority in the Company for active employees were
implemented. Additional expense of 25 and 15 million
euros has been registered in 2021 and 2020, respectively,
to cover the programs.
In addition, the Company has launched in 2021 a new
voluntary, but not universal, termination plan for the
employees who met certain requirements regarding the
age of the employee and the seniority in the Company.
This program will be implemented during the first months
of 2022 and it has amounted to an expense of 11 million
euros in 2021 income statement.
In 2021 and 2020 amortization of 20 and 17 million euros,
respectively, related to the different programs launched
in previous years have been registered.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
62
Note 19. Revenue and expenses
19.1 Revenue
a) Rendering of services
Telefónica, S.A. has contracts for the right to use the
Telefónica brand with Group companies which use the
license. The amount each subsidiary must recognize as a
cost for use of the license is stipulated in the contract as
a percentage of income obtained by the licensor. In 2021
and 2020, “Rendering of services to Group companies
and associates” included 345 and 379 million euros,
respectively, for this item.
Telefónica, S.A. has signed contracts to provide
management support services to Telefónica de España,
S.A.U, Telefónica Móviles España, S.A.U., Telefónica UK,
Ltd., Telefónica Latinoamérica Holding, S.L., Telxius
Telecom, S.A.U. and since 2018, Telefónica Germany,
GmbH. In March 2021 Telefónica Latinoamérica Holding,
S.L partially transferred the contract signed with
Telefónica, S.A. to Telefónica Hispanoamérica, S.A. so
that Telefónica, S.A. went on to provide these services
also to Telefónica Hispanoamérica, S.A. from January 1st,
2021. Revenues received for this concept in 2021 and
2020 amounted to 39 and 30 million euros, respectively,
recognized under “Rendering of services to Group
companies and associates”.
Revenues in 2021 and 2020 also include property rental
income amounting to 42 y 43 million euros, respectively,
mainly generated from the lease of office space in Distrito
Telefónica to several Telefónica Group companies (see
Note 7).
b) Dividends from Group companies and
associates
The detail of the main amounts recognized in 2021 and
2020 is as follows:
Millions of euros
2021
2020
Telfisa Global, B.V.
356
1,364
Telefónica de España, S.A.U.
1,207
Telefónica O2 Holdings Limited
2,345
4,459
Telefónica Móviles España, S.A.U.
560
1,949
Telefônica Brasil, S.A.
272
302
Sao Paulo Telecomunicaçoes, Ltda
56
35
Telefónica Hispanoamérica, S.A.U
417
Pontel Participaciones, S.L.
2,196
Telefónica de Contenidos, S.A.U
105
Telefónica Finanzas, S.A.U
67
178
Telfin Ireland, Ltd.
80
136
Other companies
11
105
Total
5,943
10,257
c) Interest income on loans to Group companies
and associates
This heading includes the return obtained on loans
granted to subsidiaries to carry out their business (see
Note 8.5). The breakdown of the most significant
amounts is as follows:
Millions of euros
2021
2020
Telefónica Móviles México, S.A. de C.V.
7
Telfisa Global, B.V.
29
Telefónica Hispanoamérica, S.A.U
3
Telxius Telecom, S.A.U.
5
8
Telefónica Europe, B.V.
2
2
Other companies
1
Total
36
21
As described in Note 15.1, Telfisa Global, B.V. is in charge
of the cash pooling services of the Group. In 2021, and
based on the recommendations by the OECD Transfer
Pricing Guidance on Financial Transactions, the
Company has signed an agreement to partially share the
financial profit or loss raised by its subsidiary within its
operations. In 2021 the impact has been a revenue shown
in the chart above.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
63
19.2 Non-core and other current
operating revenues
“Non-core and other current operating revenues – Group
companies” relates to revenues on centralized services
that Telefónica, S.A., as head of the Group, provides to its
subsidiaries. Telefónica, S.A. bears the full cost of these
services and then charges each individual subsidiary for
the applicable portion.
19.3 Personnel expenses and employee
benefits
The breakdown of “Personnel expenses” is as follows:
Millions of euros
2021
2020
Wages, salaries and other personnel
expenses
167
158
Pension plans
9
7
Social security costs
36
39
Total
212
204
In 2021, “Wages, salaries and other personnel expenses”
includes compensation accruals amounting to 36 million
euros (15 million euros in 2020) as described in Note 18.
Telefónica has reached an agreement with its staff to
provide an Occupational Pension Plan pursuant to
Legislative Royal Decree 1/2002, of November 29,
approving the revised Pension Plans and Funds Law. The
features of this plan are as follows:
Defined contribution of 4.51% of the participating
employees’ base salary. The defined contributions of
employees transferred to Telefónica from other Group
companies with different defined contributions (e.g.
6.87% in the case of Telefónica de España, S.A.U.) will
be maintained.
Mandatory contribution by participants of a minimum
of 2.2% of their base salary.
Individual and financial capitalization systems.
This fund was outsourced to Telefónica's subsidiary,
Fonditel Entidad Gestora de Fondos de Pensiones, S.A.,
which has added the pension fund assets to its Fonditel B
fund.
At December 31, 2021, 2,220 participants have signed up
for the plan (2,266 participants in 2020). This figure
includes both active employees, employees under
termination plans and former employees who voluntarily
decided to maintain the plan, as provided for in Royal
Decree 304/2004 approving the regulations for Pension
Plans and Funds. The cost for the Company amounted to
3 million euros in both 2021 and 2020.
In 2006, a Pension Plan for Senior Executives, wholly
funded by the Company, was created and complements
the previous plan and involves additional defined
contributions at a certain percentage of the executive’s
fixed remuneration, based on professional category, plus
some extraordinary contributions depending on the
circumstances of each executive, payable in accordance
with the terms of the plan.
Telefónica, S.A. has recorded costs related to the
contributions to this executive plan of 7 and 8 million
euros in both 2021 and 2020, respectively. In 2021 and
2020 some executives under this Pension Plan for Senior
Executives left the Company, and accordingly their
accumulated contributions were retrieved by Telefónica,
S.A. and registered as a decrease in the expense totaling
2 and 5 million euros, respectively.
No provision was made for this plan as it has been fully
externalized.
The main share-based payment plans in place in the
2021-2020 period are as follows:
Long-term incentive plan based on Telefónica,
S.A. shares: Performance Share Plan 2018-2022
At the General Shareholders’ Meeting held on June 8,
2018, a long-term incentive plan was approved,
consisting of the delivery of shares of Telefónica, S.A.
aimed at senior executive officers of the Telefónica
Group, including the Executive Directors of Telefónica,
S.A. The plan consists of the delivery to the participants of
a certain number of shares of Telefónica, S.A. based on
compliance with the objectives established for each of
the cycles into which the plan is divided. 
The number of shares to deliver will depend (i) 50% on
achievement of the total shareholder return ("TSR")
objective for shares of Telefónica, S.A. with regard to the
TSRs of a comparison group  made up of companies of
the telecommunication sector, weighted by its relevance
for Telefónica, and (ii) 50% on the generation of free cash
flow of the Telefónica Group ("FCF"). 
The plan will be in force for five years and is divided into
three cycles of three years each.
The first cycle commenced in 2018 and finalized on
December 31, 2020. The maximum number of shares
assigned to this cycle of the plan at inception was
8,466,996 shares (out of which, 2,942,891 shares were
assigned to Telefónica, S.A.'s employees) with a fair value
of 6.4631 euros per share for the FCF objective ("Free
Cash Flow") and 4.516 euros for the TSR ("Total
Shareholder Return"). As of December 31, 2020 the
number of outstanding shares was 7,093,162 (out of
which, 2,780,383 shares corresponded to Telefónica,
S.A.’s employees). Once considered the target fulfillment
levels for 2018, 2019, and 2020, a weighted achievement
ratio of 50% was reached. Performance assessment was
carried out based on the evolution of the stock price and
on the audited results of the Company.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
64
Nevertheless, on February 23, 2021, the Chairman & CEO
declared in the Nominating, Retribution and Good
Governance Committee that he considered appropriate
to renounce to this incentive perception as a sign of
responsibility with society, customers, shareholders and
employees of Telefónica as well as a cautious measure
after the economic impacts of the COVID-19 crisis. The
COO made the same declaration. The renounce was
accepted by the Board of Directors.
The second cycle commenced in 2019 and finalized on
December 31, 2021.The maximum number of shares
assigned to this cycle of the plan was 9,471,489 shares
(out of which, 3,448,724 shares were assigned to
Telefónica, S.A.'s employees) with a fair value of 6.1436
euros per share for the FCF objective ("Free Cash Flow")
and 4.4394 euros for the TSR ("Total Shareholder
Return"). As of December 31, 2021 the number of
outstanding shares was 7,494,896 (out of which,
2,989,340 shares correspond to Telefónica, S.A.’s
employees). Once considered the target fulfillment levels
for 2019, 2020, and 2021, a weighted achievement ratio of
50% has been reached. Performance assessment has
been carried out based on the evolution of the stock price
and on the audited results of the Company.
The third cycle commenced in 2020 and will be finalized
on December 31, 2022, with delivery of the respective
shares in 2023. The maximum number of shares assigned
to this cycle of the plan was 5,346,508 shares and the
outstanding shares at December 31, 2021 was 4,903,728,
with the following breakdown:
Third cycle
No. of
shares
assigned
Outstanding
shares at
12/31/2021
Unit fair
value
(euros)
TSR Objective
2,673,254
2,451,864
1.64
FCF Objective
2,673,254
2,451,864
3.21
Out of this total, the shares assigned to Telefónica, S.A.'s
employees were 1,935,025. The outstanding shares as of
December 31, 2021 are 1,840,907.
Long-term incentive plan based on Telefónica,
S.A. shares: Performance Share Plan 2021-2025
At the General Shareholders’ Meeting held on April 23,
2021, a long-term incentive plan was approved,
consisting of the delivery of shares of Telefónica, S.A.
aimed at senior executive officers of the Telefónica
Group, including the Executive Directors of Telefónica,
S.A. The plan consists of the delivery to the participants of
a certain number of shares of Telefónica, S.A. based on
compliance with the objectives established for each of
the cycles into which the plan is divided.
The number of shares to deliver depend (i) 50% on
achievement of the total shareholder return ("TSR")
objective for shares of Telefónica, S.A. with regard to the
TSRs of a comparison group  made up of companies of
the telecommunication sector, weighted by its relevance
for Telefónica, (ii) 40% on the generation of free cash flow
of Telefónica Group ("FCF"), and (iii) 10% on CO2
Emission Neutralization, in line with the goal set by the
Company to reach zero net emissions by 2025
The plan has a duration of five years and is divided into
three cycles of three years each.
The first cycle commenced in 2021, with delivery of the
respective shares in 2024. The maximum number of
shares assigned to this cycle of the plan was 19,425,499
and the outstanding shares at December 31, 2021 was
19,216,398, with the following breakdown:
First cycle
Nº of
shares
assigned
Outstanding
shares at
12/31/2021
Unit fair value
(euros)
TSR Objective
9,712,749
9,608,199
2.64
FCF Objective
7,770,200
7,686,559
3.15
N.E. CO2
Objective
1,942,550
1,921,640
3.15
The maximum number of shares assigned to Telefónica,
S.A.'s employees amounts to 7,831,873 (outstanding
shares as of December 31, 2021 amounting to 7,743,925).
Long-term incentive plan based on Telefónica,
S.A. shares: “Talent for the Future Share Plan
2018-2022” (TFSP)
At its meeting on June 8, 2018, the Telefónica, S.A.'s
Board of Directors agreed to launch a new installment of
the long-term incentive plan "Talent for the Future Share
Plan". 
The term of this plan is also five years and it is divided into
three cycles. As in the case of the Performance Share
Plan described above, the plan the number of shares to
deliver will depend (i) 50% on achievement of the total
shareholder return ("TSR") objective for shares of
Telefónica, S.A. and (ii) 50% on the generation of free
cash flow of the Telefónica Group ("FCF"). 
The first cycle commenced in 2018 and finalized on
December 31, 2020. The maximum number of shares
assigned to this cycle of the plan at inception was
787,500 shares (out of which, 92,500 shares were
assigned to Telefónica, S.A.'s employees) with a fair value
of 6.4631 euros per share for the FCF objective ("Free
Cash Flow") and 4.5160 euros for the TSR ("Total
Shareholder Return"). As of December 31, 2020 the
number of outstanding shares was 691,750 (out of which,
85,250 shares corresponded to Telefónica, S.A.’s
employees). Once considered the target fulfillment levels
for 2018, 2019, and 2020, a weighted achievement ratio of
50% was reached. Performance assessment was carried
out based on the evolution of the stock price and on the
audited results of the Company.
The second cycle commenced in 2019 and finalized on
December 31, 2021 with a maximum number of shares
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
65
assigned of 812,000 (out of which, 112,250 shares were
assigned to Telefónica, S.A.'s employees) with a fair value
of 6.1436 euros per share for the FCF objective ("Free
Cash Flow") and 4.4394 euros for the TSR ("Total
Shareholder Return"). As of December 31, 2021 the
number of outstanding shares was 690,750 (out of which,
88,500 shares corresponded to Telefónica, S.A.’s
employees). Once considered the target fulfillment levels
for 2019, 2020, and 2021, a weighted achievement ratio of
50% has been reached. Performance assessment has
been carried out based on the evolution of the stock price
and on the audited results of the Company.
The third cycle commenced in 2020 and will be finalized
on December 31, 2022, with delivery of the respective
shares in 2023. The maximum number of shares assigned
to this cycle of the plan was 897,400 shares and there
were 836,200 outstanding shares at December 31, 2021,
with the following breakdown:
Third cycle
No. of
shares
assigned
Outstanding
shares at
12/31/2021
Unit fair
value
(euros)
TSR Objective
448,700
418,100
1.64
FCF Objective
448,700
418,100
3.21
From this total, the shares assigned to Telefónica, S.A.'s
employees are 127,000. The outstanding shares as of
December 31, 2020 are 105,200.
Long-term incentive plan based on Telefónica,
S.A. shares: “Talent for the Future Share Plan
2021-2025” (TFSP)
At its meeting on March 17, 2021, the Telefónica, S.A.'s
Board of Directors agreed to launch a new installment of
the long-term incentive plan "Talent for the Future Share
Plan".
The term of this plan is also five years and it is divided into
three cycles. As in the case of the Performance Share
Plan 2021-2025 described above, the number of shares
to deliver will depend (i) 50% on achievement of the total
shareholder return ("TSR") objective for shares of
Telefónica, S.A. with regard to the TSRs of a comparison
group  made up of companies of the telecommunication
sector, weighted by its relevance for Telefónica, (ii) 40%
on the generation of free cash flow of Telefónica Group
("FCF"), and (iii) 10% on CO2 Emission Neutralization, in
line with the goal set by the Company to reach zero net
emissions by 2025.
The first cycle commenced in 2021, with delivery of the
respective shares in 2024. The maximum number of
shares assigned to this cycle of the plan was 1,751,500
and the outstanding shares at December 31, 2021 was
1,745,500, with the following breakdown:
First cycle
Nº of
shares
assigned
Outstanding
shares at
12/31/2021
Unit fair value
(euros)
TSR Objective
875,750
872,750
2.64
FCF Objective
700,600
698,200
3.15
N.E. CO2
Objective
175,150
174,550
3.15
From this total, the shares assigned to Telefónica, S.A.'s
employees are 232,500. The outstanding shares as of
December 31, 2020 are 231,000.
Telefónica, S.A. global share plans "Global
Employee Share Plans"
The Telefónica, S.A. Ordinary General Shareholders’
meeting on June 8, 2018 approved a new voluntary plan
for incentivized purchases of shares of Telefónica, S.A. for
the employees of the Group. Under this Plan, employees
were offered the option to acquire Telefónica, S.A. shares
during a twelve-month period, with the company
undertaking to deliver a certain number of free shares to
participants, subject to certain requirements. The
maximum amount that each employee can invest is
limited to 1,800 euros.
The purchase period commenced in August 2019 and
ended in July 2020. In July 2021 the vesting period of the
plan ended. More of 15,800 employees that had
registered for the plan at that moment received 1,853,966
free shares from Telefónica, valued at around 7.3 million
euros at the time of the delivery. (See Note 11).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
66
19.4 Average number of employees in
2021 and 2020 and number of employees
at year-end
2021
Employees at 12/31/21
Average no. of employees in 2021
Professional category
Females
Males
Total
Females
Males
Total
Chairman and General Managers
1
1
1
1
Directors
48
108
156
49
112
161
Managers
144
143
287
143
146
289
Project Managers
127
141
268
127
141
268
University graduates and experts
155
123
278
165
126
291
Administration, clerks, advisors
98
1
99
101
1
102
Total
572
517
1,089
585
527
1,112
2020
Employees at 12/31/2020
Average no. of employees in 2020
Professional category
Females
Males
Total
Females
Males
Total
Chairman and General Managers
1
1
1
1
Directors
49
124
173
55
127
182
Managers
152
159
311
160
172
332
Project Managers
135
150
285
140
150
290
University graduates and experts
170
145
315
176
145
321
Administration, clerks, advisors
113
2
115
111
3
114
Total
619
581
1,200
642
598
1,240
On April 1, 2021 the contract to transfer the Autonomous
Productive Unit (APU) between Telefónica, S.A. and
Telefónica Hispanoamérica, S.A. was signed. This
contract was the conclusion of the restructuring process
of the businesses in Latin América that the Group started
in 2020. The APU transfer affected 45 Telefónica, S.A.'s
employees.
According to the new requirement of the Spanish
Companies Law established in article 260, the average
number of employees with disability of 33% or higher,
establishing the categories to which they belong are the
following:
Professional category
Average number of
employees
Project Managers
1
University graduates and experts
1
Administration, clerks, advisors
2
Total
4
19.5 External services
The items composing “External services” are as follows:
Millions of euros
2021
2020
Rent
4
10
Independent professional services
145
165
Donations
58
61
Marketing and advertising
106
97
Other expenses
76
64
Total
389
397
In 2021 and 2020 the line Donations include funds
contributed and paid to Fundación Telefónica amounting
to 57 million euros during both years.
On December 19, 2007, Telefónica, S.A. signed a rental
contract with a view to establish the headquarters of the
“Telefónica Corporate University”. On December 31, 2020
the Company requested an early cancellation of the
contract, paying the indemnity of 15 million euros which is
shown as Other operating expenses in the 2020 chart of
external services.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
67
On May 30, 2019, Telefónica, S.A. signed a 10-year
contract to rent Diagonal 00 building, owned by the
Company until that moment, due in 2029 (Note 7),
renewable for another 6 years.
Future minimum rentals payable under non-cancellable
operating leases without penalization at December 31,
2021 and 2020 are as follows:
Millions of euros
Total
Up to 1 year
From 1 to 3 years
From 3 to 5 years
Over 5 years
Future minimum rentals 2021
24
4
7
6
7
Future minimum rentals 2020
31
4
8
7
12
19.6 Finance revenue
The items composing “Finance revenue” are as follows:
Millions of euros
2021
2020
Dividends from other companies
13
10
Other third parties financial revenues
and gains on derivative instruments
410
365
Total
423
375
“Other third parties financial revenues and gains on
derivative instruments” include the effect of the financial
hedges arranged to unwind positions for 2021 and 2020,
which have the same amount under ¨Finance costs
payable to third parties and losses on interest rates of
financial hedges¨ and therefore do not have a net impact
in the income statement.
19.7 Finance costs
The breakdown of “Finance costs” is as follows:
Millions of euros
2021
2020
Interest on borrowings from Group
companies and associates
1,455
1,584
Finance costs payable to third parties
and losses on interest rates of financial
hedges
89
387
Total
1,544
1,971
The breakdown by Group company of debt interest
expenses is as follows:
Millions of euros
2021
2020
Telefónica Europe, B.V.
458
461
Telefónica Emisiones, S.A.U.
986
1,089
Other companies
11
34
Total
1,455
1,584
Other companies includes financial costs with Telfisa
Global, B.V. related to current payables for specific cash
needs.
The amount included as “Finance costs payable to third
parties and losses on interest rate of financial hedges”
refers to fair value effects in the measurement of
derivative instruments described in Note 16, together with
the effect of the debt interest rates' trend during the year.
19.8 Exchange differences
The breakdown of exchange gains recognized in the
income statement is as follows:
Millions of euros
2021
2020
On current operations
102
31
On loans and borrowings
95
67
On derivatives
849
2,043
On other items
231
98
Total
1,277
2,239
The breakdown of exchange losses recognized in the
income statement is as follows:
Millions of euros
2021
2020
On current operations
105
122
On loans and borrowings
79
188
On derivatives
1,077
1,320
On other items
11
8
Total
1,272
1,638
The variation in exchange gains and losses is due to the
fluctuations in the main currencies the Company works
with. In 2021 euro exchange rate has depreciated against
US dollar (8.32%), pound sterling (6.90%) and Brazilian
real (0.87%).
In 2020 Euro exchange rate appreciated against US
dollar (8.47%), pound sterling (5.22%) and Brazilian real
(29.01%).
These impacts are offset by the hedges contracted to
mitigate exchange rate fluctuations.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
68
Note 20. Other information
a) Financial guarantees
At December 31, 2021, Telefónica, S.A. had provided
financial guarantees for its subsidiaries and investees to
secure their transactions with third parties amounting to
37,638 million euros (40,648 million euros at December 31,
2020). These guarantees are measured as indicated in
Note 4.g).
Millions of euros
Nominal Amount
2021
2020
Debentures and bonds and equity
instruments
36,524
38,681
Loans and other payables
115
719
Other marketable debt securities
999
1,248
Total
37,638
40,648
The debentures, bonds and equity instruments in
circulation at December 31, 2021 issued by Telefónica
Emisiones, S.A.U., Telefónica Europe, B.V. and Telefónica
Participaciones, S.A.U., were guaranteed by Telefónica,
S.A. The nominal amount guaranteed was equivalent to
36,524 million euros at December 31, 2021 (38,681 million
euros at December 31, 2020). During 2021 there were no
issuance of instruments on capital markets by Telefónica
Emisiones, S.A.U (3,500 million euros in 2020) and 4,471
million euros matured during 2021 (5,635 million euros
during 2020).
The main loans and other debts guaranteed by
Telefónica, S.A. at December 31, 2020 was the cash-
settled equity link bonds non-dilutive issued by
Telefónica Participaciones, S.A.U., whose outstanding
amount at December 31, 2020 was 600 million euros and
maturing in 2021.
“Other marketable debt securities” includes the
guarantee of Telefónica, S.A. relating to the commercial
paper issue program of Telefónica Europe, B.V. The
outstanding balance of commercial paper in circulation
issued through this program at December 31, 2021 was
999 million euros (1,248 million euros at December 31,
2020).
Telefónica, S.A. provides operating guarantees granted
by external counterparties, which are offered during its
normal commercial activity. At December 31, 2021 and
2020, these guarantees amounted to approximately 41
million euros in both years.
b) Litigation
Telefónica and its group companies are party to several
legal proceedings which are currently in progress in the
courts of law and the arbitration bodies of the various
countries in which Telefónica is present.
Based on the advice of our legal counsel it is reasonable
to assume that these legal proceedings will not materially
affect the financial condition or solvency of the
Telefónica Group.
It is worth highlighting the following aspects relating to
the unresolved legal proceedings or those underway
during 2021 (see Note 17 for details of tax-related cases):
Appeal against the Decision of the European
Commission dated January 23, 2013, to sanction
Telefónica for the infringement of Article 101 of
the Treaty on the functioning of the European
Union
On January 19, 2011, the European Commission initiated
formal proceedings to investigate whether Telefónica,
S.A. (Telefónica) and Portugal Telecom SGPS, S.A.
(Portugal Telecom) had infringed European Union anti-
trust laws with respect to a clause contained in the sale
and purchase agreement of Portugal Telecom’s
ownership interest in Brasilcel, N.V., a joint venture in
which both companies were venturers and which was
the owner of the Brazilian company Vivo.
On January 23, 2013, the European Commission passed a
ruling on the formal proceedings. The ruling imposed a
fine on Telefónica in the amount of 67 million euros, as
the European Commission ruled that Telefónica and
Portugal Telecom committed an infraction of Article 101
of the Treaty on the Functioning of the European Union
for having entered into the agreement set forth in Clause
Nine of the sale and purchase agreement of Portugal
Telecom’s ownership interest of Brasilcel, N.V.
On April 9, 2013, Telefónica filed an appeal for annulment
of this ruling with the European Union General Court. On
August 6, 2013, the European Union General Court
notified Telefónica of the response issued by the
European Commission, in which the European
Commission reaffirmed the main arguments of its ruling
and, specifically, that Clause Nine includes a competition
restriction. On September 30, 2013, Telefónica filed its
reply. On December 18, 2013, the European Commission
filed its appeal.
A hearing was held on May 19, 2015, at the European
Union General Court.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
69
On June 28, 2016, the European Union General Court
ruled. Although it declared the existence of an
infringement of competition law, it annulled Article 2 of
the contested Decision and required the European
Commission to reassess the amount of the fine imposed.
The General Court considered that the European
Commission has not neutralized the allegations and
evidences provided by Telefónica on services in which
there was not potential competition or were outside the
scope of Clause Nine.
Telefónica understands that there are grounds for
believing that the ruling does not suit at law;
consequently, it filed an appeal to the Court of Justice of
the European Union, on September 11, 2016.
On November 23, 2016, the European Commission filed
its response against the Telefónica's appeal. On January
30, 2017, Telefónica filed its response. On March 9, 2017,
the European Commission filed its rejoinder.
On December 13, 2017, the General Court dismissed the
appeal filed by Telefónica. The European Commission,
which was urged to recalculate the amount of the fine in
the judgment of the General Court of June 2016, issued a
resolution on January 25, 2022, imposing a fine of 67
million euros on Telefónica. The Company is currently
analyzing this resolution.
Decision by the High Court regarding the
acquisition by Telefónica of shares in Český
Telecom by way of a tender offer
Venten Management Limited ("Venten") and Lexburg
Enterprises Limited ("Lexburg") were non-controlling
shareholders of Český Telecom. In September 2005, both
companies sold their shares to Telefónica in a mandatory
tender offer. Subsequently, Venten and Lexburg, in 2006
and 2009, respectively, filed actions against Telefónica
claiming a higher price than the price for which they sold
their shares in the mandatory tender offer.
On August 5, 2016, the hearing before the High Court in
Prague took place in order to decide the appeal against
the second decision of the Municipal Court, which had
been favorable to Telefónica's position (as was also the
case with the first decision of the Municipal Court). At the
end of the hearing, the High Court announced the
Second Appellate Decision by which it reversed the
second decision of the Municipal Court and ordered
Telefónica to pay 644 million Czech korunas
(approximately 23 million euros) to Venten and 227 million
Czech korunas (approximately 8 million euros) to
Lexburg, in each case plus interest.
On December 28, 2016, the decision was notified to
Telefónica. Telefónica filed an extraordinary appeal,
requesting the suspension of the effects of the decision.
In March 2017, Telefónica was notified of the decision of
the Supreme Court, which ordered the suspension of the
effects of the unfavorable decision to Telefónica issued
by the High Court.
Venten and Lexburg filed with the Supreme Court a
motion to partially abolish the suspension of
enforceability of the Decision of the High Court in Prague.
On January 17, 2018, Telefónica filed its response seeking
dismissal of such motion for lack of legal basis.
On February 14, 2019, notification was given to Telefónica
of the resolution of the Supreme Court which, based on
the extraordinary appeal filed by Telefónica, abolished
the decision of the High Court in Prague dated August 5,
2016 and remanded the case back to the High Court.
In December 2021, the High Court of Prague confirmed
its appointment of an expert in order to produce a new
expert report to assess the reliability of market-based
price criteria used in the mandatory tender offer and
further technical issues discussed in this litigation,
including a new discounted cashflow valuation of the
shares of Český Telecom in 2005.
ICSID Arbitration Telefónica, S.A. vs. Republic of
Colombia
In the local arbitration brought by Colombia against
Colombia Telecomunicaciones (“ColTel”), on July 25,
2017, the local arbitration tribunal ordered ColTel to pay
470 million euros as economic compensation for the
reversion of assets related to voice services in relation to
the concession granted between 1994 and 2013.
On August 29, 2017, ColTel’s share capital was increased
in order to make the payment ordered by the local arbitral
award; Telefónica, S.A. contributed and disbursed an
amount equivalent to 67.5% of the award’s amount (317
million euros) and the Colombian Government
contributed an amount equivalent to the remaining 32.5%
(153 million euros).
On February 1, 2018, Telefónica, S.A. filed a Request for
Arbitration against Colombia at the International Centre
for Settlement of Investment Disputes ("ICSID"), which
was formally registered on February 20, 2018.
The ICSID Court was constituted on February 26, 2019,
with José Emilio Nunes Pinto as President, Horacio A.
Grigera Naón appointed by Telefónica, S.A., and Yves
Derains appointed by Colombia.
Colombia filed Preliminary Objections on Jurisdiction on
August 5, 2019. Telefónica, S.A. responded to Colombia’s
objections in its Claimant’s Memorial on September 23,
2019, in which it also requested that Colombia pay
compensation for damages caused to Telefónica, S.A.
On October 23, 2019, Colombia submitted its
Complementary Objections on Jurisdiction as well as a
request for Bifurcation, to which Telefónica, S.A.
responded on November 29, 2019.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
70
On January 24, 2020, the Court dismissed the request for
Bifurcation presented by Colombia, ordering the
continuation of the proceeding. A decision on the merits
of Telefónica, S.A.’s claim is pending. On July 3, 2020,
Colombia filed its reply to the claim filed by Telefónica
before the ICSID.
On November 2, 2020, Telefónica presented its response
to Colombia's reply.
After the hearing held in April 2021, on July 27, 2021 the
hearing of closing arguments was held, and the parties
are awaiting the issuance of the arbitration award.
Telefónica's lawsuit against Millicom
International Cellular for default in the sale of
Telefónica de Costa Rica
Telefónica, S.A. (Telefónica) and Millicom International
Cellular, S.A. (Millicom) reached an agreement on
February 20, 2019 for the purchase and sale of the entire
capital stock of Telefónica de Costa Rica TC, S.A.
In March 2020, Telefónica informed Millicom that, once
the pertinent regulatory authorizations had been
obtained and all the other conditions established in the
aforementioned agreement for the execution of the sale
had been completed, the execution of the contract and
the closing of the transaction should be in April 2020.
Millicom expressed its refusal to proceed with the closing,
arguing that the competent Costa Rican administrative
authorities had not issued the appropriate authorization.
On May 25, 2020, Telefónica filed a lawsuit against
Millicom before the New York Supreme Court,
considering that Millicom had breached the terms and
conditions established in the sale contract, demanding
compliance with the provisions of the aforementioned
agreement, and compensation for all damages that this
unjustified breach could cause to Telefónica.
On June 29, 2020, Millicom filed a Motion to Dismiss, to
which Telefónica replied on July 8, 2020.
On August 3, 2020, Telefónica submitted an amendment
to the lawsuit, removing the requirement to comply with
the provisions of the sale and purchase contract and
requesting only compensation for all damages that the
unjustified breach of said agreement could cause
Telefónica.
On January 5, 2021, the Motion to Dismiss filed by
Millicom in June 2020 was dismissed by the New York
Supreme Court.
ICSID Arbitration Telefónica, S.A. vs. Republic of
Peru
On February 5, 2021, Telefónica filed a request for
arbitration against the Republic of Peru at the ICSID,
which was formally registered on March 12, 2021.
Telefónica bases its claims on the Agreement for the
Promotion and Reciprocal Protection of Investments
between the Kingdom of Spain and the Republic of Peru
("APRPI") signed on November 17, 1994. Telefónica argues
that the Peruvian tax administration (called
Superintendencia Nacional de Aduanas y de
Administración Tributaria, known as "SUNAT") and other
state bodies have failed to comply with the obligations
established in the APRPI, including by adopting arbitrary
and discriminatory actions.
It is requested that the defendant be ordered to fully
compensate Telefónica for all damages suffered.
The Arbitration Court is currently being constituted.
UK High Court claim by Phones 4 U Limited
against various mobile network operators and
other companies, among others, Telefónica,
S.A., Telefónica O2 Holdings Limited and
Telefónica UK Limited
In late 2018, Phones 4U Limited (in administration) (“P4U”)
commenced a claim in the English High Court in London
against various mobile network operators: Everything
Everywhere, Deutsche Telekom, Orange, Vodafone,
Telefónica, S.A., Telefonica O2 Holdings Limited and
Telefonica UK Limited (together the “Defendants”). 
P4U carried on a business of selling mobile phones and
connections to the public, such connections being
supplied by mobile network operators including the
Defendants.  In 2013 and 2014, the Defendants declined
to extend and / or terminated their contracts to supply
connections to P4U.
P4U went into administration in September 2014.
P4U alleges that the Defendants ceased to supply
connections because they had colluded between
themselves in contravention of the United Kingdom and
the European Union competition laws and asserts that it
has a basis to claim damages for breach of competition
law by all the Defendants. The Defendants deny all P4U’s
allegations.
The claim commenced on December 18, 2018 by P4U.
The Defendants filed their initial Defences in the course
of April and May 2019, with P4U filing replies on October
18, 2019. The first case management conference took
place on March 2, 2020.
The first trial will be heard in the Competition List of the
Chancery Division of the English High Court and is listed
to take place from May 16, 2022 to July 29, 2022.
c) Other contingencies
The Group is currently cooperating with governmental
authorities (and, where appropriate, conducting the
relevant internal investigations) regarding requests for
information potentially related, directly or indirectly, to
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
71
possible violations of applicable anti-corruption laws.
Telefónica believes that, considering the size of the
Group, any potential penalty as a result of matters
relating to those specific information requests would not
materially affect the Group's financial condition.
d) Commitments
Agreement related to the Sale of Customer
Relationship Management (“CRM”) Business,
Atento
As a result of the sale agreement of Atento by Telefónica,
announced on October 12, 2012, and ratified on
December 12, 2012, both companies signed a Master
Service Agreement which regulates Atento’s relationship
with the Telefónica Group as a service provider for a
period of nine years and which has been amended on
May 16, 2014, November 8, 2016, May 11, 2018, November
28, 2019 and February 4, 2022. The term of the
agreement was extended for Spain and Brazil in
November 2016, for two additional years until the end of
2023, and for Latin America in February 2022, for one
additional year until the end of 2022.
By virtue of this agreement, Atento became Telefónica’s
preferred Contact Center and Customer Relationship
Management (“CRM”) service provider, stipulating annual
commitments in terms of turnover which is updated
based on inflation and deflation that vary from country to
country, pursuant to the volume of services Atento has
been providing to the entire Group. Effective January 1,
2017, the minimum volume commitments that Telefónica
must comply with have significantly decreased for Brazil
and Spain. Additionally, from January 1, 2019 a new
reduction of the minimum commitment has been agreed,
in this case only for Spain.
Failure to meet the annual turnover commitments in
principle results in the obligation to the counterparty, to
pay additional amounts, which would be calculated
based on the difference between the actual amount of
turnover and the predetermined commitment, applying a
percentage based on the Contact Center’s business
margin to the final calculation.
Notwithstanding the above, as a consequence of the
amendment signed with the Atento Group on May 11,
2018, from January 1, 2018 the payment obligation for
failure to meet the annual turnover commitment
continues to be calculated every year but will only be
liquidated upon termination of the agreement. Such
payment will only be due if the balance is in favor of
Atento after adding certain amounts agreed between the
parties and deducting an annual percentage of the
Atento Group’s sales to the Telefónica Group.
The Master Agreement sets forth a reciprocal
arrangement, whereby Atento assumes similar
commitments to subscribe certain telecommunications
services from Telefónica.
Agreement for the sale of the shares of
Telefónica Gestión de Servicios Compartidos
España, S.A.U., Telefónica Gestión de Servicios
Compartidos Argentina, S.A. and T-Gestiona
Servicios Contables y Capital Humano, S.A.C.
On March 1, 2016, a share purchase agreement between,
on one hand, Telefónica, S.A., Telefónica Servicios
Globales, S.L.U. and Telefónica Gestión de Servicios
Compartidos Perú, S.A.C. (as sellers), and, on the other
hand, IBM Global Services España, S.A., IBM del Perú,
S.A.C., IBM Canada Limited and IBM Americas Holding,
LLC (as purchasers) for the sale of the companies
Telefónica Gestión de Servicios Compartidos España,
S.A.U., Telefónica Gestión de Servicios Compartidos
Argentina, S.A. and T-Gestiona Servicios Contables y
Capital Humano, S.A.C., for a total price of approximately
22 million euros, was ratified before Notary Public. This
share purchase agreement was subscribed on December
31, 2015.
Following the aforementioned share purchase agreement
and in connection with the latter transaction, also, on
December 31, 2015, Telefónica subscribed a master
services agreement with IBM for the outsourcing of
economic-financial and HR activities and functions to be
provided to the Telefónica Group during a period of ten
years, for a total amount of approximately 450 million
euros. Most of the Telefónica Group’s subsidiary
companies have already adhered to that master services
agreement.
On March 31, 2021 an amendment of the master services
agreement with IBM for the outsourcing of economic-
financial and HR activities and functions to be provided to
the Telefónica Group was subscribed. By virtue of this
amendment the term may be extended for those adhered
companies that decide to extend their services beyond
the initial term.
Contracts for the provision of IT services with
Nabiax
In 2019 Telefónica, S.A. signed an agreement for the sale
of a portfolio of eleven data center businesses to a
company (hereinafter "Nabiax") controlled by Asterion
Industrial Partners SGEIC, S.A.
At the same time as this sale, agreements were entered
into with Nabiax to provide housing services to the
Telefónica Group, allowing Telefónica to continue
providing housing services to its customers, in
accordance with its previous commitments. Such service
provision agreements have an initial term of ten years and
include minimum consumption commitments in terms of
capacity. These commitments are consistent with the
Group's expected consumption volumes, while prices are
subject to review mechanisms based on inflation and
market reality.
On May 7, 2021, Asterion Industrial Partners SGEIC, S.A.
and Telefónica Infra, the infrastructure unit of the
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
72
Telefónica Group ("T. Infra"), reached an agreement for
the contribution to Nabiax of four additional data centers
owned by the Telefónica Group (two of them located in
Spain and two in Chile). In exchange for the contribution
of these four data centers, T. Infra will receive a 20%
equity stake in Nabiax. Once the relevant authorizations
and other conditions precedent to the contribution of the
two data centers located in Spain were obtained, the
partial closing of the transaction took place as of July 21,
2021, whereby Telefónica Group contributed those data
centers to Nabiax, with T. Infra receiving in exchange a
13.94% stake in Nabiax at this stage. The agreement was
complemented by the signing of a contract for the
provision to Telefónica of housing services from those
two data centers under terms and conditions equivalent
to those established in the transaction executed in 2019,
for an initial period of ten years.
Once the conditions related to the contribution of the
two data centers located in Chile have been fulfilled and
the same has been executed, T. Infra's stake in Nabiax will
reach 20%. In this case, the contribution will also be
complemented by the signing of a contract for the
provision to Telefónica of housing services from these
additional two data centers on similar terms as those
indicated above.
50:50 joint venture with Liberty Global for the
combination of both groups' businesses in the
United Kingdom
On May 7, 2020, Telefónica agreed to enter into a joint
venture with Liberty Global plc ("Liberty Global") 
pursuant to a contribution agreement between
Telefónica, Telefonica O2 Holdings Limited, Liberty
Global, Liberty Global Europe 2 Limited and a newly
formed entity of which, after closing, each of Telefónica
and Liberty Global would hold 50% of its share capital
named VMED O2 UK Limited (as amended, the
"Contribution Agreement").
After having obtained the clearance from the
Competition and Market Authority (the antitrust authority
in the UK) to complete this transaction and having fulfilled
all the other pre-closing conditions included in the
Contribution Agreement, the transaction was completed
on June 1, 2021. As from such date, Telefónica and Liberty
Global each holds an equal number of shares in VMED
O2 UK Limited; after: (i) Telefónica having contributed to
VMED O2 UK Limited its O2 mobile business in the United
Kingdom and (ii) Liberty Global having contributed its
Virgin Media business in the United Kingdom to VMED O2
UK Limited.
The corporate governance of VMED O2 UK Limited is
regulated by a shareholders' agreement, which was
entered into by the parties to the Contribution
Agreement on June 1, 2021 (the "Shareholders'
Agreement"). The Shareholders' Agreement provides that
each of Telefónica and Liberty Global will designate four
of the eight members of the Board of Directors of VMED
O2 UK Limited, contains provisions regulating the
management of VMED O2 UK Limited, the procedure to
pass resolutions on certain reserved matters and
distributions to shareholders, and customary non-
solicitation, non-compete and information sharing
provisions. Likewise, the Shareholders' Agreement
provides that each of Telefónica or Liberty Global will
have the right to initiate an initial public offering (IPO) of
VMED O2 UK Limited after the third (3rd) anniversary of
the closing of the transaction, with the opportunity for the
other shareholder to sell shares in the IPO on a pro rata
basis. The Shareholders’ Agreement also includes
general restrictions on transfers of interests in VMED O2
UK Limited until the third (3rd) anniversary of the closing
of the transaction, subject to certain limited exceptions.
After third (3rd) anniversary of the closing of the
transaction, any of the shareholders may send a notice to
the other shareholder to initiate an IPO process as set
forth in the Shareholders’ Agreement, and after the fifth
(5th) anniversary, each shareholder will be able to initiate
a sale of VMED O2 UK Limited to a third party in
accordance with certain drag procedures, subject to a
right of first offer in favor of the other shareholder.
On the date of closing of the transaction, Telefónica,
Liberty Global, and certain companies belonging to each
shareholder’s corporate group entered into certain
services, reverse services, licensing and data protection
agreements with VMED O2 UK Limited and certain
entities belonging to VMED O2 UK Limited group. In
particular, Telefónica and Liberty Global agreed that each
shareholder’s group would provide certain services,
either on a transitional or ongoing basis to VMED O2 UK
Limited and its group and that, for a limited period of time,
VMED O2 UK Limited would also provide certain reverse
services to specific companies belonging to the
corporate group of each of its shareholders.
Pursuant to the terms of the above referred services
agreements, the transitional services that are to be
provided by the Telefónica Group to VMED O2 UK
Limited shall be provided for terms ranging from 7 to 24
months while the ongoing services that are to be
provided by the Telefónica Group to VMED O2 UK
Limited will be provided for a period of  two to six years,
depending on the service. The services provided by the
Telefonica Group to VMED O2 UK Limited consist
primarily of technology and telecommunication services
that will be used by or will otherwise benefit VMED O2 UK
Limited. In addition to providing VMED O2 UK Limited
with such services, the mobile operators of the Telefonica
Group and VMED O2 UK Limited will maintain their
roaming commercial relationships in order to reciprocally
provide roaming services for their respective customers.
Likewise, as of closing of the transaction Telefónica
granted certain trademark license agreements to VMED
O2 UK Limited (the “VMED O2 UK Limited Trademark
Licenses”). Pursuant to the VMED O2 UK Limited
Trademark Licenses, Telefonica Group licensed the use
of Telefónica and O2 brand rights to VMED O2 UK
Limited. 
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
73
Additionally, at the date of closing of this transaction,
Telefonica UK Limited entered into a recovery plan
together with the trustee of the Telefonica UK pension
plan. Such recovery plan and the Contribution
Agreement set forth the obligation of Telefonica UK
Limited to carry out certain payments during 2021 and
2022 in respect of agreed deficit-repair pension
contributions due to the Telefonica UK Pension Plan.
In December 2021, Telefónica and Liberty Global reached
an agreement on the amount for the post-completion
equalization adjustment–pursuant to the calculation rules
set out in Schedule 10 of the Contribution Agreement.
Post payment of the related amount, Telefónica has
received proceeds in connection with the transaction
(i.e., excluding dividends from the ordinary course of
business) amounting to 5,376 million pounds sterling
(equivalent to 6,234 million euros at the transaction day).
e) Directors’ and Senior executives’
compensations and other benefits
The compensation of the members of Telefónica’s Board
of Directors is governed by article 35 of the Company’s
By-Laws, which provides that the annual amount of the
compensation to be paid thereby to all of the Directors in
their capacity as such, i.e., as members of the Board of
Directors and for the performance of the duty of
supervision and collective decision-making inherent in
such body, shall be fixed by the shareholders at the
General Shareholders' Meeting. The Board of Directors
shall determine the exact amount to be paid within such
limit and the distribution thereof among the Directors,
taking into account the duties and responsibilities
assigned to each Director, their membership on
Committees within the Board of Directors and other
objective circumstances that it deems relevant.
Furthermore, Executive Directors shall receive such
compensation as the Board determines for the
performance of executive duties delegated or entrusted
to them by the Board of Directors. Such compensation
shall conform to the Director compensation policy
approved by the shareholders at the General
Shareholders’ Meeting.
In accordance with the foregoing, the shareholders
acting at the Ordinary General Shareholders’ Meeting
held on April 11, 2003 set at 6 million euros the maximum
amount of annual gross compensation to be received by
the Board of Directors as a fixed allotment and as
attendance fees for attending the meetings of the
Advisory or Control Committees of the Board of Directors.
Thus, as regards fiscal year 2021, the total amount of
compensation accrued by the Directors of Telefónica, in
their capacity as such, was 3,101,101 euros for the fixed
allocation and for attendance fees. 
The compensation of the Directors of Telefónica in their
capacity as members of the Board of Directors, of the
Executive Commission and/or of the Advisory or Control
Committees consists of a fixed amount payable monthly
and of attendance fees for attending the meetings of the
Advisory or Control Committees.
Set forth below are the amounts established in fiscal year
2021 as fixed amounts for belonging to the Board of
Directors, the Executive Commission and the Advisory or
Control Committees of Telefónica and the attendance
fees for attending meetings of the Advisory or Control
Committees of the Board of Directors:
Compensation of the Board of Directors and of
the Committees thereof
Amounts in euros
Position
Board of
Directors
Executive
Commission
Advisory or
Control
Committees
(*)
Chairman
240,000
80,000
22,400
Vice chairman
200,000
80,000
Executive
Member
Proprietary
Member
120,000
80,000
11,200
Independent
Member
120,000
80,000
11,200
Other
external
120,000
80,000
11,200
(*) In addition, the amount of the attendance fee for each of the meetings of
the Advisory or Control Committees is 1,000 euros. 
In this regard, it is noted that the Executive Chairman, Mr.
José María Álvarez-Pallete López, waived the receipt of
the above amounts (i.e., 240,000 euros as Chairman of
the Board of Directors and 80,000 euros as Chairman of
the Executive Commission).
Likewise, the fixed remuneration of 1,923,100 euros
established for the 2022 financial year related to
executive roles carried out by Executive Chairman, Mr.
José María Álvarez-Pallete López is equal to that received
in the previous six years (i.e. 2021, 2020, 2019, 2018, 2017
and 2016), which was set in his capacity as Chief
Operating Officer, remaining invariably after his
appointment as Chairman in 2016. This compensation is a
13.8% lower to the compensation established for the
position of Executive Chairman prior to his appointment
as such.
The fixed remuneration, for his executive roles, of
1,600,000 euros that the Chief Operating Officer
(C.O.O.), Mr. Ángel Vilá Boix, has established for the 2022 
financial year is equal to the one received in the years
2021, 2020 and 2019. 
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
74
Individualized description
Appendix II provides an individual breakdown by item of
the compensation and benefits that the members of the
Board of Directors and of the Senior Management of the
Company have accrued and/or received from Telefónica,
S.A. and from other companies of the Telefónica Group
during fiscal year 2021. Likewise, the compensation and
benefits accrued and/or received, during such year, by
the members of the Company's Senior Management are
broken down.
f) Related-party transactions
Significant shareholders
The significant shareholders of the Company are Banco
Bilbao Vizcaya Argentaria, S.A. (BBVA), CaixaBank, S.A.
and Blackrock, Inc., with stakes in Telefónica, S.A. of
4.99%, 4.49% and 4.48%, respectively at December 31,
2021.
During 2021 and 2020, the Group carried out no
significant transactions with Blackrock, Inc. other than the
corresponding dividends paid.
A summary of significant transactions between
Telefónica, S.A. and the companies of BBVA and those of
la Caixa, carried out at market prices, is as follows:
2021
Millions of euros
BBVA
la Caixa
Financial expenses
6
1
Receipt of services
1
2
Total expenses
7
3
Financial revenues
1
Dividends received (1)
8
Total revenues
9
Guarantees granted
8
Time deposits
86
Time deposits (Others)
251
21
Dividends distributed
108
113
(1) As of December 31, 2021 Telefónica holds 0.66% investment in BBVA (See
Note 9.3).
2020
Millions of euros
BBVA
la Caixa
Financial expenses
6
Receipt of services
1
2
Total expenses
7
2
Financial revenues
2
Dividends received (1)
6
Total revenues
8
Financing transactions
294
273
Guarantees granted
8
Time deposits
126
Time deposits (Others)
216
10
Dividends distributed
125
126
(1) As of December 31, 2020 Telefónica held 0.66% investment in BBVA.
In addition, the nominal outstanding value of derivatives
held with BBVA and la Caixa in 2021 amounted to 6,226
and 264 million euros, respectively (10,211 million euros
held with BBVA and 542 million euros with la Caixa in
2020). The fair value of these derivatives in the balance
sheet is 331 and 26 million euros, respectively, in 2021 (215
and -11 million euros, respectively, in 2020). As explained
in Derivatives policy in Note 16, this figure is inflated by
the use in some cases of several levels of derivatives
applied to the nominal value of a single underlying.
Moreover, in 2021 there are collateral guarantees
(liabilities) of certain derivatives held with BBVA and La
Caixa amounting to 251 and 21 million euros, respectively
(a liability of 164 and 10 million euros, respectively,  in
2020).
Until July 30, 2020, BBVA Bancomer, Institución de Banca
Múltiple, Grupo Financiero Bancomer (subsidiary of
Banco Bilbao Vizcaya Argentaria, S.A.) held a
shareholding together with Telefónica Móviles México,
S.A. de C.V. (subsidiary of Telefónica, S.A.) in Adquira
México, S.A. de C.V. On the said date, July 30, 2020,
Telefónica Móviles México, S.A. de C.V. sold to Openpay,
S.A. de C.V. (company within BBVA Group) its
shareholding in Adquira México, S.A. de C.V.
Similarly, on November 20, 2020, Telefónica Digital
España, S.L.U. and Compañía Chilena de Inversiones, S.L.,
an affiliated company of BBVA, entered into a joint
venture agreement related to the incorporation of a
subsidiary in Colombia with the aim of commercializing
loans to consumers and SME in such country.
Group companies and Associates
Telefónica, S.A. is a holding company for various
investments in companies in Latin, Spain and the rest of
Europe which do business in the telecommunications,
media and entertainment sectors.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
75
The balances and transactions between the Company
and these subsidiaries (Group and Associated
Companies) at December 31, 2021 and 2020 are detailed
in the notes to these individual financial statements.
Directors and senior executives
During the financial year to which these accompanying
financial statements refer, the Directors and senior
executives did not perform any transactions with
Telefónica, S.A. or any Telefónica Group company other
than those in the Group’s normal trading activity and
business.
Compensation and other benefits paid to members of the
Board of Directors and senior executives are detailed in
Note 20 e) and Appendix II of these financial statements.
Telefónica contracted a civil liability insurance scheme
(D&O) for Directors, managers and staff with similar
functions in the Telefónica Group, with standard
conditions for these types of insurance and a premium
attributable to 2021 of 5,303,931.42 euros (2,654,581.42
euros in 2020). This scheme provides coverage for
Telefónica, S.A. and its subsidiaries in certain cases. Out
of this amount, Telefónica, S.A. has paid 3,010,258.35
euros (1,380,668 euros in 2020).
Certain Telefónica Group subsidiaries performed
transactions in 2020 with Global Dominion Access
Group, entity related to Director Mr. José Riberas Mera,
related to the Group´s ordinary course of business, mainly
in Telefónica de España amounting to 11 million euros.
On September 25, 2020, Telefónica Digital España, S.L.U.
and ASTI Mobile Robotics, S.A., entity related to Director
Ms. Verónica Pascual Boé, signed a Framework
Agreement, the purpose of which is to establish the
commercial, economic and legal conditions that will apply
to those Operators of the Telefónica Group that may be
interested in acquiring Automated Guided Vehicles
(AGVs), as well as other complementary services
manufactured and marketed by ASTI. This agreement
was transferred by Telefónica Digital España, S.L.U. to
Telefónica IoT & Big Data Tech, S.A. on November 1, 2020
as part of certain corporate reorganisations linked to the
Telefónica Tech project. During 2021, certain commercial
projects were completed in Spain, without any financial
disbursements in that year.
g) Auditors' fees
The services commissioned to PricewaterhouseCoopers
Auditores, S.L.,  the Principal Auditor of Telefónica, S.A.
for the years 2021 and 2020, meet the independence
requirements stipulated by the Spanish Audit Law
22/2015, July 20, the US SEC rules and the Public
Company Accounting Oversight Board (PCAOB).
The expenses accrued refer to the fees for services
rendered by the various member firms of the PwC
network, of which PricewaterhouseCoopers Auditores,
S.L. forms part, amount to 3.52 and 3.38 million euros
respectively.
The detail of these amounts is as follows:
Millions of euros
2021
2020
Audit services
3.07
3.00
Audit-related services
0.45
0.38
Total
3.52
3.38
"Audit services" mainly includes audit fees for the
individual and consolidated financial statements, as well
as reviews of interim financial statements. These Audit
services also incorporate the integrated audits of the
financial statements for the annual report Form 20-F to
file with the US SEC and the internal control audit over
the financial information to comply with the requirements
of the Sarbanes-Oxley 2002 Act (Section 404).
Audit-related services: mainly services related to the
issuance of comfort letters, the report on the information
relating to the system of the internal control over financial
reporting (ICFR) and the verification of the non-financial
information of the Consolidated Management Report.
During the years 2021 and 2020, the principal Auditor has
not performed Tax Services or any All other services,
other than the Audit services or the Audit-related
services in Telefónica, S.A.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
76
h) Environmental matters
Telefónica has an Environmental Policy which is
applicable to all of its companies, which sets out the road
map for the company to advance towards a green
economy, reducing the environmental impact of its
facilities at the same time as developing the potential for
digital services to reduce the environmental footprint of
other sectors.
Currently over half of the companies in the Group have
Environmental Management Systems (EMS) in
accordance with Regulation ISO 14001, certified by an
external body, which contribute to the proper
management of the environmental aspects of the
company and to extending a culture of environmental
responsibility across the whole supply chain.
Telefónica's environmental risks and climate change are
controlled and managed under the company's global risk
model. The environmental aspects of the
telecommunications operations are mainly focused on
the risk of high geographical dispersion and energy
consumption, which is controlled by means of
environmental management based on uniform processes
and a global energy efficiency program.
Telefónica has a global environmental team made up of
experts in environmental management.
i) Trade and other guarantees
The Company is required to issue trade guarantees and
deposits for concession and spectrum tender bids and in
the ordinary course of its business. No significant
additional liabilities in the accompanying financial
statements are expected to arise from guarantees and
deposits issued (see Note 20.a).
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
77
Note 21. Cash flow analysis
Cash flows from/(used in) operating
activities
The net result before tax in 2021 amounted to a gain of
248 million euros (see income statement), adjusted by
items recognized in the income statement that did not
require an inflow or outflow of cash in the year, or are
included within the investing and financing activities.
These adjustments relate mainly to:
The write down impairment of investments in Group
companies, associates and other investments of 4,574
million euros (in 2020 a write down of 10,956 million
euros).
The gains on disposal of subsidiaries amounting to 163
million euros, mainly attributable to the sale of
Telefónica Costa Rica TC, S.A. (in 2020 this caption
included the loss in the sale of Colombia
Telecomunicaciones, S.A. ESP, Fisatel México, S.A. de
C.V. y Telefónica Móviles Chile, S.A. amounting to 177
million euros).
Declared dividends as income in 2021 for 5,943 million
euros (10,257 million euros in 2020), interest accrued in
2021 on loans granted to subsidiaries of 36 million euros
(21 million euros in 2020) and a net financial expense of
1,166 million euros (995 million euros in 2020), adjusted
initially to include only movements related to cash
inflows or outflows during the year under “Other cash
flows from operating activities.”
“Other cash flows from operating activities” amounted to
11,257 million euros (3,669 million euros in 2020). The
main items included are:
a)Net interest paid:
Payments of net interest and other financial expenses
amounted to 1,431 million euros (614 million euros in
2020), including:
Net payments to external credit entities, net of
hedges, for 49 million euros, (net proceeds of 1,164
million euros in 2020 offset by their hedges), and
Interest and hedges paid to Group companies of
1,382 million euros (1,778 million euros in 2020).
b)Dividends and other distributions from reserves and
paid-in capital received:
Millions of euros
2021
2020
Telefónica de Contenidos, S.A.U:
105
Telefónica Móviles España, S.A.U.
1,949
774
Telefónica O2 Holdings, Ltd.
5,290
622
Telefónica de España, S.A.U.
906
1,214
Telefónica Hispanoamérica, S.A.U.
417
Telfisa Global, B.V.
1,364
178
Telefónica Finanzas, S.A.U. (TELFISA)
178
83
Telfin Ireland, Ltd.
216
Telefônica Brasil, S.A.
240
252
Sao Paulo Telecomunicaçoes, Ltda
52
62
Telefónica Centroamérica Inversiones,
S.L.
11
Telefónica Luxembourg Holding S.à.r.L.
4
Pontel Participaciones, S.L.
2,196
44
Telefónica Global Technology, S.A.U.
32
Fisatel México, S.A. de C.V.
24
Other dividend collections
24
24
Total
12,520
3,741
In addition to the dividends declared in 2021 (see Note
19.1) and collected in the same period, this caption also
includes dividends from previous periods collected in
2021.
c)Income tax collected: Telefónica, S.A. is the parent of
its consolidated Tax Group (see Note 17) and therefore
it is liable for filing income tax with the Spanish
Treasury. It subsequently informs companies included
in the Tax Group of the amounts payable by them.
Payments totaling 71 million euros on account of
income tax were made in 2021 (39 million euros in
2020) as disclosed in Note 17, and income taxes
repayments of 2021 have been received amounting to
1 million euros. In this regard, the main amounts passed
on to subsidiaries of the tax group were as follows:
Telefónica Móviles España, S.A.U.: collection of 67
million euros, corresponding to: 27 million euros for
the 2020 income tax settlement and 40 million euros
in payments of account of 2021 income tax.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
78
In 2020, there was an income collection of 317 million
euros, corresponding to: 96 million euros for the 2019
income tax settlement and 221 million euros in
payments of account of 2020 income tax.
Telefónica de España, S.A.U.: collection of 46 million
euros, corresponding to: 3 million euros for the 2020
income tax settlement refund and 49 million euros in
payments of account of 2021 income tax.
In 2020 there was an income collection of 142 million
euros, corresponding to: 25 million euros for the 2019
income tax settlement and 117 million euros in
payments of account of 2020 income tax.
Telefónica Latinoamérica Holding, S.L.U.: collection
of 130 million euros, corresponding to: 60 million
euros for the 2020 income tax settlement, 3 million
euros in payments of account of 2021 income tax and
67 million euros for the 2005-2007 income tax
settlement signed in dispute.
In 2020 there was an income collection of 50 million
euros corresponding to the 2019 income tax
settlement.
Cash flows from/(used in) investing
activities
“Payments on investments” under “Cash flows from/
(used in) investing activities" included a total payment of
12,410 million euros (6,369 million euros in 2020). The
main transactions to which these payments refer are as
follows:
Capital increases: the main disbursements correspond
to O2 Europe, Ltd. amounting to 5,656 million euros,
Telefónica O2 Holdings, Ltd. amounting to 1,631 million
euros, Telefónica Cybersecurity & Cloud Tech, S.L. 
amounting to 750 million euros, Telefónica Hispam, S.A.
by 370 million euros, Telefónica Infra, S.L. amounting to
197 million euros and Telefónica Digital España, S.L.
amounting to 185 million euros. These capital increases,
as well as other minor disbursements of this same
concept are disclosed fully in Notes 8.1.a.
Payments of financial investments related to the
reinvestment of treasury overage amounting to 1,812
million euros.
Payments of collaterals related to financial derivative
instruments amounting to 1,200 million euros.
Proceeds from disposals totaling 13,275 million euros in
2021 (5,489 million euros in 2020) includes:
Proceeds from reserves distributed by Telfin Ireland,
Ltd. amounting to 8,189 million euros and Pontel
Participaciones, S.L. by 431 million euros (see Note 8).
The cancellation prior to maturity of the credits granted
to Telxius Telecom, S.A.U. amounting to 360 million
euros..
Proceeds from the sale of the investment in Telefónica
Costa Rica TC, S.A. amounting to 457 million euros (see
Note 8).
Proceeds from financial investments related to the
reinvestment of treasury overage amounting 1,964
million euros.
Proceeds from collaterals related to financial derivative
instruments amounting to 1,872 million euros.
Cash flows from/(used in) financing
activities
This caption mainly includes the following items:
i.Proceeds from equity instruments: there are no
amount for this concept in 2021. In 2020 mainly
related to the payment of the treasury shares in the
transaction of Prosegur Alarmas España, S.L. (see
Note 11.a).
ii.Proceeds from financial liabilities:
a)Debt issues: The main collections comprising
this heading are as follows:
Millions of euros
2021
2020
Telefónica Emisiones, S.A.U. (Note 15)
3,500
Bank loans
1,000
Promissory notes (Note 13)
194
Telefónica de Argentina, S.A. (Note 15)
314
179
Telefónica Europe B.V. (Note 15)
1,750
500
Bilateral loans (Note 14)
300
450
Other collections
154
312
Total
3,518
5,135
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
79
b)Prepayments and redemption of debt: The main
payments comprising this heading are as follows:
Millions of euros
2021
2020
Bilateral loans with several entities
(Note 14.4)
850
Telfisa Global, B.V. financing
2,731
757
Telefónica Europe, B.V. (Note 15)
1,750
736
Telefónica Europe, B.V. promissory
notes (Note 15)
248
131
Promissory notes redemption (Note 13)
239
Telefónica Emisiones, S.A.U. (Note 15)
4,471
5,635
Structured Financing
320
351
Telefónica Participaciones, S.A.U, (Note
15)
565
Telefónica de Argentina, S.A. (Note 15)
335
Credit (Note 14.4)
116
Other payments
6
74
Total
11,631
7,684
The commercial paper transactions with Telefónica
Europe, B.V. are stated at their net balance as
recognized for the purposes of the cash flow
statement, being high-turnover transactions where
the interval between purchase and maturity never
exceeds six months.
The financing obtained by the Company from Telfisa
Global, B.V. relates to the Group's integrated cash
management (see Note 15). These amounts are stated
net in the cash flow statement as new issues or
redemptions on the basis of whether or not at year-
end they represent current investment of surplus
cash or financed balances payable.
iii.Acquisition of treasury shares, as indicated in Note
11.a.
iv.Payments of dividends amount to 617 million euros
(824 million euros in 2020). The figure differs from the
one shown in Note 11.1.d) because of the withholding
taxes deducted in the payment to certain major
shareholders, which will be paid to Tax Authorities in
2022 and also the withholding taxes referred to the
dividend distribution made in December 2020 which
have been paid to the Tax Authorities in January 2021.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
80
Note 22. Events after the reporting period
The following events regarding the Company took place
between the reporting date and the date of preparation
of the accompanying financial statements:
Financing
On January 13, 2022, Telefónica executed an
amendment to the syndicated facility agreement
signed on March 15, 2018, with several domestic and
international financial entities for a maximum
aggregate amount of 5,500 million euros, linked to
sustainability objectives: greenhouse gas emissions
reduction and increase of women in executive
positions.
This facility agreement is composed of a 5-year
single tranche revolving credit facility in an
aggregate amount of up to 5,500 million euros with
two annual extension options, at the request of
Telefónica, for a maximum maturity of 7 years.
Investments
On February 1,, 2022 the deed of the share capital
increase of Telefónica Hispanoamérica, S.L. has been
filed in the Madrid Companies' Register. It amounts
to 392 million euros and was totally subscribed and
paid by Telefónica, S.A.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
81
Note 23. Additional note for English translation
These annual financial statements were originally
prepared in Spanish and were authorized for issue by the
Company’s Directors in the meeting held on February 23,
2022. In the event of a discrepancy, the Spanish-
language version prevails.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
82
Appendix I: Details of subsidiaries and
associates at December 31, 2021
Telefónica Latinoamérica Holding, S.L.U. (SPAIN)
Holding Company
Distrito Telefónica. Ronda de la Comunicación s/n
28050 Madrid
100%
237
10,745
(467)
(181)
10,780
Telefónica Móviles España, S.A.U. (SPAIN)
Wireless communications services provider
Distrito Telefónica, Ronda de la Comunicación s/n
28050 Madrid
100%
209
(292)
560
787
598
5,561
Telfin Ireland Limited (IRELAND)
Intragroup financing
28/29 Sir John Rogerson’s Quay, Dublin 2
100%
(54)
80
(1)
56
2
Telefónica O2 Holdings Limited (UNITED KINGDOM)
Holding Company
Highdown House, Yeoman Way, Worthing, West Sussex, 
BN99 3HH
100%
13
6,320
2,345
(4,818)
2,110
13,130
Telefónica Móviles México, S.A. de C.V. (MEXICO)
Holding Company
Prolongación Paseo de la Reforma 1200 Col. Cruz
Manca, México D.F. CP.05349
100%
5,776
(5,738)
37
Telefónica de España, S.A.U. (SPAIN)
Telecommunications service provider in Spain
Gran Vía, 28 - 28013 Madrid
100%
1,024
1,564
(78)
22
2,455
O2 (Europe) Ltd. (UNITED KINGDOM)
Holding Company
Highdown House, Yeoman Way, Worthing, West Sussex, 
BN99 3HH
100%
6,895
3,127
(837)
(853)
8,421
Telefónica de Contenidos, S.A.U. (SPAIN)
Organization and operation of multimedia service-
related activities and businesses
Distrito Telefónica, Ronda de la Comunicación s/n,
Madrid 28050
100%
226
971
10
12
1,208
Telfisa Global, B.V. (NETHERLANDS)
Integrated cash management, consulting and financial
support for Group companies
Strawinskylaan 1259; tower D; 12th floor 1077 XX -
Amsterdam
100%
385
357
(2)
341
712
O2 Oak Limited (UNITED KINGDOM)
Holding Company
Highdown House, Yeoman Way, Worthing, West Sussex, 
BN99 3HH
100%
Telco TE, S.p.A. (ITALY)
Holding Company
Via dell’Annunciata n.21 - 20121 Milano
100%
Telefónica Soluciones de Criptrografía, S.L.
(SPAIN)
Engineering, development, production, sale and
maintenance of telecommunication and electronic
equipment
Gran Vía 28, 28013 Madrid
100%
1
2
Millions of euros
% Ownership
Income (loss)
Name and corporate purpose
Direct
Indirect
Capital
Reserves
Dividends
From
operations
For
the
year
Net
carrying
amount
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
83
O2 Worldwide Limited (UNITED KINGDOM)
Private Limited Company
C/O Stobbs Building 1000, Cambridge Research Park,
Cambridge,  CB25 9PD
100%
Telefónica Capital, S.A.U. (SPAIN)
Finance Company
Gran Vía, 28 - 28013 Madrid
100%
7
197
5
110
Telefónica Digital España, S.L.U. (SPAIN)
Holding Company
Ronda de la Comunicación, s/n Distrito Telefónica
Edificio Central - 28050 Madrid
100%
26
396
(19)
(11)
410
Telefónica Internacional USA, Inc. (U.S.A.)
Financial Advisory services
1221 Brickell Avenue suite 600 - 33131 Miami - Florida
100%
1
Lotca Servicios Integrales, S.L. (SPAIN)
Ownership, operation and aircraft leases
Gran Vía, 28 - 28013 Madrid
100%
17
42
(3)
(2)
56
Telefónica Ingeniería de Seguridad, S.A.U. (SPAIN)
Security services and systems
Ramón Gómez de la Serna, 109-113 Posterior 28035
Madrid
100%
8
12
(10)
(8)
14
Telefónica Tech , S.L. (SPAIN)
Promotion of business initiatives and holding for
securities
Gran Vía 28-28013 Madrid
100%
7
73
(5)
(4)
66
Telefónica Finanzas, S.A.U. (TELFISA) (SPAIN)
Integrated cash management, consulting and financial
support for Group companies
Ronda de la Comunicación, s/n – 28050 Madrid
100%
3
2
67
(4)
104
13
Centro de Investigación y Experimentación de la
Realidad Virtual, S.L. (SPAIN)
Communication products design
Vía de Dos Castillas, 33 - Comp. Ática Ed. 1, 1ª Plta.
Pozuelo de Alarcón - 28224 Madrid
100%
Telefónica Global Solutions, S.L.U. (SPAIN)
International services provider
Ronda de la Comunicación, s/n – 28050 Madrid
100%
1
95
(17)
(18)
78
Telefónica Investigación y Desarrollo, S.A.U.
(TIDSA) (SPAIN)
Telecommunications research activities and projects
Ronda de la Comunicación, s/n – 28050 Madrid
100%
7
7
(1)
(2)
12
Telefónica Luxembourg Holding S.à.r.L.
(LUXEMBOURG)
Holding Company
26, rue Louvingny, L-1946- Luxembourg
100%
3
175
4
Telefónica Servicios Globales, S.L.U. (SPAIN)
Management and administrative services provider
Ronda de la Comunicación, s/n – 28050 Madrid
100%
1
81
82
Telefónica Hispanoamérica, S.A.U. (SPAIN)
Holding Company
Ronda de la Comunicación, s/n – 28050 Madrid
100%
19
463
(1,117)
(1,548)
1,545
Telefónica Participaciones, S.A.U. (SPAIN)
Issues of preferred shares and/or other debt financial
instruments
Gran Vía, 28 - 28013 Madrid
100%
1
Telefónica Emisiones, S.A.U. (SPAIN)
Issues of preferred shares and/or other debt financial
instruments
Gran Vía, 28 - 28013 Madrid
100%
13
(2)
2
Millions of euros
% Ownership
Income (loss)
Name and corporate purpose
Direct
Indirect
Capital
Reserves
Dividends
From
operations
For
the
year
Net
carrying
amount
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
84
Telefónica Europe, B.V. (NETHERLANDS)
Fund raising in capital markets
Strawinskylaan 1259; tower D; 12th floor 1077 XX –
Amsterdam
100%
2
3
(1)
3
Telefónica Cybersecurity Tech España, S.L.
(SPAIN)
Private Limited Company
Ronda de la Comunicación s/n Madrid 28050
100%
15
747
(53)
(40)
780
Toxa Telco Holding, S.L. (SPAIN)
Holding Company
Ronda de la Comunicación s/n Madrid 28050
100%
Pontel Participaciones, S.L. (SPAIN)
Holding Company
Distrito Telefónica, Ronda de Comunicación, s/n
83.35%
(1,693)
2,196
2,487
785
Corporation Real Time Team, S.L. (SPAIN)
Internet design, advertising and consulting
Plaza Canalejas, 3 – 28014 Madrid
87.96%
12.04%
Telefónica Móviles Argentina, S.A. (1) (ARGENTINA)
Mobile communications and services operator
Enrique Butty 240, piso 20 - Buenos Aires
73.20%
26.80%
392
1,278
72
(146)
1,005
Telefónica Centroamérica Inversiones, S.L (SPAIN)
Holding Company
Ronda de la Comunicación, s/n. - 28050 Madrid
60%
1
143
(26)
(26)
71
Telefónica Consumer Finance E.F.C., S.A. (SPAIN)
Lending and consumer loans
c/Caleruega, 102 -28033 Madrid
50%
5
29
6
4
15
Aliança Atlântica Holding B.V. (NETHERLANDS)
Portfolio Company
Strawinskylaan 1725 – 1077 XX – Amsterdam
50%
50%
150
(107)
1
1
22
Sao Paulo Telecomunicaçoes Participaçoes, Ltda
(BRAZIL)
Holding Company
Rua Martiniano de Caravalho, 851 20º andar,  Sao Paulo
39.40%
60.60%
5,627
(2,935)
56
192
1,438
Telefônica Brasil, S.A. (BRAZIL) (1) (*)
Wireline phone operator                                             
Avenida Engenheiro Luiz Carlos Berrini, 1.376, Bairro
Cidade Monções, Sao Paulo - Brazil
29.77%
43.82%
23,164
(12,217)
272
1,131
997
5,794
Pléyade Peninsular, Correduría de Seguros y
Reaseguros del grupo Telefónica, S.A. (SPAIN)
Insurance contracts, operating as a broker
Distrito Telefónica, Ronda de la Comunicación, s/n
Edificio Oeste 1 – 28050 Madrid
16.67%
83.33%
7
6
Telefónica de Argentina, S.A. (1) (ARGENTINA)
Telecommunications services provider
Av. Ingeniero Huergo, 723, PB – Buenos Aires
11.43%
88.57%
2,061
(837)
(202)
(279)
69
Telefónica Infra, S.L. (SPAIN)
Portfolio Company (Holding)
Ronda de la Comunicación S/N - 28050 Madrid
100%
10
188
(4)
(5)
193
TelefónicaTelecomunicaciones México, S.A. de
C.V. (MÉXICO)
Holding Company
Prolongación Paseo de la Reforma 1200 Col. Cruz
Manca, México D.F. CP.05349
49%
195
(4)
11
Telefónica Factoring España, S.A. (SPAIN)
Factoring
Zurbano, 76, 8 Plta. - 28010 Madrid
50%
5
2
4
9
9
3
Telefónica Factoring México, S.A. de C.V. SOFOM
ENR (MEXICO)
Factoring México D.F.
40.50%
9.50%
2
1
Millions of euros
% Ownership
Income (loss)
Name and corporate purpose
Direct
Indirect
Capital
Reserves
Dividends
From
operations
For
the
year
Net
carrying
amount
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
85
Telefónica Factoring Perú, S.A.C. (PERÚ)
Factoring Lima
40.50%
9.50%
1
2
1
2
1
Telefónica Factoring Colombia, S.A. (COLOMBIA)
Factoring Bogotá
40.50%
9.50%
1
1
3
2
1
Telefónica Deutschland Holding, A.G. (*)
(GERMANY)                                                                     
Holding company
0.71%
69.22%
2,975
(37)
51
Telefónica Factoring Do Brasil, Ltd. (BRAZIL)
Factoring
Avda. Paulista, 1 106 – Sao Paulo
40%
10%
2
(2)
1
(1)
6
1
Torre de Collçerola, S.A. (SPAIN)
Operation of telecommunications mast and technical
assistance and consulting services.  Ctra. Vallvidrera-
Tibidabo, s/n - 08017 Barcelona
30.40%
5
1
Total group companies and associates
5,943
54,929
Millions of euros
% Ownership
Income (loss)
Name and corporate purpose
Direct
Indirect
Capital
Reserves
Dividends
From
operations
For
the
year
Net
carrying
amount
(1) Consolidated data.
(*) Companies listed on international stock exchanges at December 31, 2021.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
86
Appendix II: Board and Senior Management
Compensation
TELEFÓNICA, S.A.
(Amounts in euros)
Directors
Salary1
Fixed
remunera-
tion2
Allowances
3
Short-term
variable
remuneration
4
Remuneration
for belonging
to the Board
Committees5
Other
items6
Total
 
Mr. José María Álvarez-Pallete López
1,923,100
3,807,738
1,929,066
7,659,904
Mr. Isidro Fainé Casas
200,000
80,000
280,000
Mr. José María Abril Pérez
200,000
11,000
91,200
302,200
Mr. José Javier Echenique Landiríbar
200,000
23,000
113,600
336,600
Mr. Ángel Vilá Boix
1,600,000
2,640,000
1,620,563
5,860,563
Mr. Juan Ignacio Cirac Sasturain
120,000
21,000
22,400
163,400
Mr. Peter Erskine
120,000
23,000
113,600
256,600
Ms. Carmen García de Andrés
120,000
21,000
22,400
163,400
Ms. María Luisa García Blanco
120,000
23,000
22,400
165,400
Mr. Peter Löscher
120,000
22,000
108,800
250,800
Ms. Verónica Pascual Boé
120,000
10,000
11,200
141,200
Mr. Francisco Javier de Paz Mancho
120,000
32,000
124,800
276,800
Mr. Francisco José Riberas Mera
120,000
120,000
Ms. María Rotondo Urcola7
30,000
2,000
2,800
34,800
Ms. Claudia Sender Ramírez
120,000
19,000
20,700
159,700
1. Salary: Regarding Mr José María Álvarez-Pallete López and Mr Ángel Vilá Boix, the amount includes the non-variable remuneration earned from their
executive functions.
2. Fixed remuneration: Amount of the compensation in cash, with a pre-established payment periodicity, subject to consolidation over time or not, earned by the
member for his/her position on the Board, regardless of the effective attendance of the member to board meetings.
3. Allowances: Total amount of allowances for attending Advisory or Steering Committee meetings.
4. Variable short-term remuneration (bonuses): Variable amount linked to the performance or achievement of a series of individual or group objectives
(quantitative or qualitative) within a period of time equal to or less than a year, corresponding to the year 2021 and paid in the year 2022. In reference to the
bonus corresponding to 2020, which was paid in 2021, Executive Board Member Mr José María Álvarez-Pallete López received 3,111,960 euros and Executive
Board Member Mr Ángel Vilá Boix received 2,157,600 euros.
5. Remuneration for belonging to the Board Committees: Amount of items other than allowances, which the directors are beneficiaries through their position on
the Executive Commission and the Advisory or Steering Committees, regardless of the effective attendance of the board member such Committee meetings.
6. Other concepts: This includes, among others, the amounts received as remuneration in kind (general medical and dental coverage and vehicle insurance),
paid by Telefónica, S.A. It also includes the amount received as extraordinary variable remuneration, approved by the Board of Directors at the proposal of the
Nominating, Compensation and Corporate Governance Committee for the Executive Chairman and the Chief Executive Officer of the Company, in recognition
of their efforts and special dedication in relation to the achievement of certain strategic milestones and the execution of certain corporate operations of singular
relevance. By virtue of the aforementioned extraordinary variable remuneration, the Executive Chairman, Mr. José María Álvarez-Pallete López, received
1,923,100 euros and the Chief Executive Officer, Mr. Ángel Vilá Boix, received 1,600,000 euros.
7. Ms María Rotondo Urcola was appointed Director of the Company on September 29, 2021, thus including the amounts received since that date. 
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
87
Likewise, Ms Sabina Fluxà Thienemann, Mr Jordi Gual
Solé and Mr Ignacio Moreno Martínez ceased to hold
office as directors on September 29, 2021 (Ms Fluxà) and
December 15, 2021 (Mr Gual and Mr Moreno), and the
remuneration accrued and/or received by them in 2021
until the aforementioned dates is shown below.
(Amounts in euros)
Directors
Salary1
Fixed
remunera-
tion2
Allowances
3
Short-term
variable
remuneration
4
Remuneration
for belonging
to the Board
Committees5
Other
items6
Total
 
Ms. Sabina Fluxà Thienemann
90,000
90,000
Mr. Jordi Gual Solé
120,000
22,000
22,400
164,400
Mr. Ignacio Moreno Martínez
120,000
31,000
44,800
195,800
1 to 6: The definitions of these concepts are included in the table above.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
88
The following table breaks down the amounts accrued
and/or received from other companies of the Telefónica
Group other than Telefónica, S.A. individually, by the
Board Members of the Company, by the performance of
executive functions or by their membership to the Board
of Directors of such companies:
OTHER COMPANIES OF THE TELEFÓNICA GROUP
(Amounts in euros)
Directors
Salary1
Fixed
remunera-
tion2
Allowances
3
Short-term
variable
remuneration
4
Remuneration
for belonging
to the Board
Committees5
Other
items6
Total
Mr. José María Álvarez-Pallete
López
Mr. Isidro Fainé Casas
Mr. José María Abril Pérez
Mr. José Javier Echenique
Landiríbar
107,026
51,041
158,067
Mr. Ángel Vilá Boix
Mr. Juan Ignacio Cirac Sasturain
Mr. Peter Erskine
63,333
63,333
Ms Carmen García de Andrés
Ms. María Luisa García Blanco
51,041
51,041
Mr. Peter Löscher
100,000
100,000
Ms. Verónica Pascual Boé
Mr. Francisco Javier de Paz
Mancho
205,593
88,960
294,553
Mr. Francisco José Riberas Mera
Ms. María Rotondo Urcola7
Ms. Claudia Sender Ramírez
37,919
37,919
1. Salary: Amount of non-variable remuneration earned by the Director from other companies of the Telefónica Group for his/her executive functions. 
2. Fixed remuneration: Amount of the compensation in cash, with a pre-established payment periodicity, subject to consolidation over time or not, earned by the
member for his/her position on the boards of other companies of the Telefónica Group.
3. Allowances: Total amount of the allowances for attending the board meetings of other companies of the Telefónica Group.
4. Variable short-term remuneration (bonuses): Variable amount linked to the performance or achievement of a series of individual or group objectives
(quantitative or qualitative) within a period of time equal to or less than a year, corresponding to the year 2020 and paid in the year 2021 by other companies of
the Telefónica Group.
5. Remuneration for belonging to the Board Committees of other companies of the Telefónica Group: Amount of items other than allowances, which the
directors are beneficiaries through their position on the Advisory or Steering Committees of other companies of the Telefónica Group, regardless of the
effective attendance of the board member such Committee meetings.
6. Other concepts: This includes, among others, the amounts received as remuneration in kind (general medical and dental coverage and vehicle insurance),
paid by other companies of the Telefónica Group. 6. Also included are the amounts received for membership of the Advisory Boards of Telefónica España and
Telefónica Hispanoamérica, constituted in May 2021.
7. Ms María Rotondo Urcola was appointed Director of the Company on September 29, 2021.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
89
Likewise, Ms Sabina Fluxà Thienemann, Mr Jordi Gual
Solé and Mr Ignacio Moreno Martínez did not accrue
and/or receive any remuneration in 2021 for the
aforementioned items.
Additionally, as mentioned in the Remuneration Policy
section, the Executive Board Members have a series of
Assistance Services. Below, the contributions made
during 2021 are detailed for the Company to long-term
savings systems (Pension Plans and Social Welfare Plan):
LONG-TERM SAVINGS SYSTEMS
(Amounts in euros)
Directors
Contributions for fiscal
year 2021
Mr. José María Álvarez-Pallete
López
673,085
Mr. Ángel Vilá Boix
560,000
The breakdown of the long-term saving systems
includes contributions to Pension Plans, to the Benefit
Plan and to the Unit link-type Insurance, as set out
below:
(Amounts in euros)
Directors
Contribution
to Pension
Plans
Contribution
to Executive
Social
Welfare
Plan1
Contributions
to Unit link-
type
Insurance/
Pension Plan
Surplus2
Mr. José María
Álvarez-
Pallete López
8,000
540,968
124,117
Mr. Ángel Vilá
Boix
8,000
487,840
64,160
1. Contributions to the Executive Social Welfare Plan established in 2006,
financed exclusively by the Company, to complement the current Pension
Plan, which involves defined contributions equivalent to a certain
percentage of the fixed remuneration of the Director, depending on the
professional levels in the organization of the Telefónica Group.
2. Contributions to Unit link-type Insurance/Pension Plan Surplus: In 2015
and 2021, applicable law reduced the financial and tax limits of the
contributions to Pension Plans; for this reason, in order to compensate for
the difference in favor of the Beneficiaries, a Unit-link type group insurance
policy was arranged to channel such differences that occur during each
fiscal year.
This Unit-link type insurance is arranged with the entity Plus Ultra, Seguros
Generales y Vida, S.A. de Seguros y Reaseguros (after the merger through
absorption of Seguros de Vida y Pensiones Antares, S.A.U. by Plus Ultra), and
covers the same contingencies as those of the “Pension Plan” and the same
exceptional liquidity events in case of serious illness or long-term
unemployment.
The 2021 amounts for life insurance premiums were as
follows:
LIFE INSURANCE PREMIUMS
(Amounts in euros)
Directors
Life insurance
premiums
Mr. José María Álvarez-Pallete López
30,903
Mr. Ángel Vilá Boix
24,234
REMUNERATION PLANS BASED ON
SHARES
As regards to remuneration plans based on shares
(exclusively involving Executive Directors), the following
long-term variable remuneration plans were in existence
during the year 2021:
The so-called Performance Share Plan ("PSP"), made up
of three cycles (2018-2021; 2019-2022; 2020-2023),
approved by the General Shareholders' Meeting held on
June 8, 2018.
The target measurement period for the First Cycle
started on January 1, 2018 and ended on December 31,
2020, resulting in a weighted payout ratio of 50%.
Notwithstanding the foregoing, the Executive Chairman
stated to the Nominating, Compensation and Corporate
Governance Committee, at its meeting of February 23,
2021, that he considered it appropriate to propose his
waiver of the incentive, as a gesture of responsibility
towards the company, customers, shareholders and
employees of Telefónica, as well as a measure of
prudence following the economic effects derived from
COVID-19. The CEO expressed the same view. The
resignation was accepted by the Board of Directors.
The target measurement period of the Second Cycle
started on January 1, 2019 and ended on December 31,
2021.
This cycle had a maximum of 815,000 shares allocated on
January 1, 2019, to the executive Directors, with a unit fair
value of 6.1436 euros per share for FCF ("Free Cash
Flow") and 4.4394 euros for TSR ("Total Shareholder
Return"). At the end of the cycle date, Kepler has
submitted the Nominating, Compensation and Good
Governance Committee the calculation of Total
Shareholder Return for Telefónica, S.A., which has
concluded below the median according to the
performance scale. Therefore, there is no right to
perceive the number of shares linked to the relative TSR
objective.
With respect to Free Cash Flow objective, considering
the partial fulfillment of 2019, 2020 and 2021, the average
weighted payment coefficient is 50%. Performance
assessment has been carried out based on the results
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
90
audited both by independent and internal auditors of the
Company, analyzed firstly by the Audit and Control
Committee and subsequently submitted to the
Nominating, Compensation and Corporate Governance
Committee and approved by the Board of Directors.
Thus, at the end of the Plan's second cycle, Executive
Directors are entitled to receive 234,000 gross shares in
the case of the Executive Chairman, Mr. José María
Álvarez-Pallete López, and 173,500 gross shares in the
case of the Chief Operating Officer (C.O.O.) Mr Ángel Vilá
Boix.
The period of measurement of objectives of the third and
last cycle began on January 1, 2020 and will end on
December 31, 2022. In case of fulfillment of the
objectives, the delivery of the shares will take place in the
year 2023
It is hereby stated in following the maximum number of
shares assigned to be delivered if maximum compliance
with the TSR ("Total Shareholder Return") and FCF ("Free
Cash Flow") targets set for the third cycle of the Plan. It is
noted that the maximum number of shares allocated for
the third cycle represents a 50% decrease in the
economic value of the allocation compared to the first
and second cycle of the Plan:
PSP - Third Cycle / 2020-2023 (shares allocated
in July 2020)
Directors
Maximum number of
shares (*)
Mr. José María Álvarez-Pallete López
267,000
Mr. Ángel Vilá Boix
198,000
(*) Maximum possible number of shares to be received in case of maximum
completion of FCF and TSR target. 
In any case, herewith it is stated that no shares have been
delivered to the Executive Directors under the third cycle
of the PSP and that the above table only reflect the
potentially deliverable number of shares, without this in
any way implying all or part thereof will be effectively
delivered. 
Indeed, the number of Telefónica, S.A. shares that, always
within the established maximum, could be delivered,
where appropriate, to the participants is conditioned and
determined by the established goals: 50% of the
compliance with the targets set out for Total Shareholder
Return ("TSR") on Telefónica, S.A. shares and 50% of the
Free Cash Flow (the "FCF") of the Telefónica Group. 
To determine compliance with the TSR target and
calculate the specific number of shares to be delivered
for this concept, the evolution of the TSR of Telefónica,
S.A. shares will be measured during the period of the
duration of each three-year cycle in relation to the TSR
experienced by certain companies belonging to the
telecommunications sector, weighted according to their
relevance for Telefónica, S.A., which for the purposes of
the Plan will constitute the comparison group (hereinafter
the "Comparison Group"). The companies included in the
comparison group are listed below: América Móvil, BT
Group, Deutsche Telekom, Orange, Telecom Italia,
Vodafone Group, Proximus, Koninklijke KPN, Millicom,
Swisscom, Telenor, TeliaSonera, and Tim Participações. It
is hereby stated that Tim Participações has been
replaced by TIM Brasil Serviços e Participações S.A.
following its integration into that entity.
With regard to compliance with the TSR target, the Plan
foresees that the number of shares to be delivered in
relation to the fulfillment of this objective will range
between 15% of the number of theoretical shares
assigned, in the event that the evolution of the TSR of the
Telefónica, S.A. share is found within, at least, the mean
of the Comparison Group, and 50% in the case that the
evolution is placed in the third quartile or higher of the
comparison group, by calculating the percentage by
interpolation for cases which are situated between the
mean and the third quartile. 
To determine completion of the FCF target and calculate
the specific number of shares to be delivered under this
concept, the level of FCF generated by the Telefónica
Group during each year of the cycle will be measured
against the value set in the budgets approved by the
Board of Directors for each financial year.   
In relation to the FCF, for each cycle, the company's
Board of Directors, following a favorable report from the
Nominating, Compensation and Corporate Governance
Committee, determines a scale of achievement that
includes a minimum threshold of 90% compliance, below
which an incentive is not paid and whose compliance will
require the delivery of 25% of the assigned theoretical
shares, and a maximum level of 100% compliance, which
will involve the delivery of 50% of the assigned theoretical
shares. 
At least 25% of the shares are delivered under the Plan to
the Executive Directors and other participants
determined by the Board of Directors shall be subject to a
one-year retention.
On the other hand, the denominated Performance Share
Plan (PSP), consisting of three cycles (2021-2024; 2022-
2025; 2023-2026), approved by the Ordinary General
Meeting of Shareholders held on April 23, 2021, was also
in force during the financial year 2021.
The target measurement period of the First Cycle started
on January 1, 2021 and will end on December 31, 2023. If
the targets are met, the shares will be delivered in 2024.
The maximum number of allocated shares to be delivered
in the event of maximum compliance with the TSR (Total
Shareholder Return), FCF (Free Cash Flow) and CO2
Emission Neutralisation targets set for the first cycle of
the Plan is shown below.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
91
PSP - First Cycle / 2021-2024
Directors
Maximum number of
shares (*)
Mr. José María Álvarez-Pallete López
1,094,000
Mr. Ángel Vilá Boix
819,000
(*) Maximum possible number of shares to be received in case of maximum
completion of FCF and TSR target. 
In any case, it is noted that no shares have been delivered
to Executive Directors under the first cycle of the PSP
and that the above table only reflects the number of
potentially deliverable shares, without in any way
implying that all or part of the shares will actually be
delivered.
Indeed, the number of Telefónica, S.A. shares, which,
within the established maximum, could be delivered, as
the case may be, to the Participants, is conditioned and is
determined based on the fulfilment of the established
objectives: by 50% of the fulfilment of the Total
Shareholder Return objective (the TSR) of the Telefónica,
S.A. share, by 40% of the generation of Free Cash Flow of
the Telefónica Group (the FCF), and by 10% of the
Neutralization of CO2 Emissions, in line with the objective
marked by the company to reach zero net emissions in
the year 2025.
To determine compliance with the TSR target and
calculate the specific number of shares to be delivered
for this concept, the performance of the TSR on
Telefónica, S.A.'s shares will be measured during the
measurement period of each three-year cycle, in relation
to the TSRs experienced by certain companies in the
telecommunications sector, weighted according to their
relevance to Telefónica, S.A., which for purposes of the
Plan will constitute a comparison group (hereinafter the
"Comparison Group"). The companies included in the
Comparison Group are listed below: América Móvil, BT
Group, Deutsche Telekom, Orange, Telecom Italia,
Vodafone Group, Proximus, Koninklijke KPN, Millicom,
Swisscom, Telenor, TeliaSonera, TIM Brasil, and Liberty
Global.
With regard to complying with the TSR objective, the
Plan will foresee that the number of shares to be
delivered associated with meeting this objective will
range from 15% of the number of theoretical shares
assigned, assuming that the TSR performance of
Telefónica, S.A. shares is at least the median of the
comparison group, to 50%if the performance is in the
third quartile or above in the comparison group, with the
percentage calculated by linear interpolation for cases
falling between the median and third quartile.
In order to determine the compliance with the FCF
objective and calculate the specific number of shares to
be delivered for this concept, the FCF level generated by
the Telefónica Group during each year will be measured
and compared to the value set in the budgets approved
by the Board of Directors for each financial year.
With regard to the FCF, for each cycle, the Board of
Directors, at the proposal of the Appointments,
Remunerations and Corporate Governance Committee,
determines a scale of achievement that includes a
minimum threshold of 90% compliance, below which no
incentive is paid and compliance with which will entail
the delivery of 20% of the theoretical shares assigned,
and a maximum level of 100% compliance, which will
entail the delivery of 40% of the theoretical shares
assigned.
To determine compliance with the CO2 Emissions
Neutralisation target and calculate the specific number of
shares to be delivered for this item, the level of CO2
emissions neutralisation achieved at the end of the cycle
will be measured, with the incentive being paid upon
reaching a certain level of scope 1 + 2 emissions
reduction, in line with the 1.5°C scenario of the Paris
Agreement (SBTi) and with the target set by the
Company of zero net emissions by 2025 in its main
markets for scopes 1 + 2.
The level of direct and indirect CO2 emissions from our
daily activity shall be calculated according to the
following:
CO2 Emission = Activity x Emission Factor, where:
-  Activity: Amount of energy, fuel, gas, etc. consumed by
the Company.
-  Emission Factor: Amount of CO2 emitted to the
atmosphere by the consumption of each unit of activity.
The emission factor provided by official sources
(European Union, Ministries, CNMC, etc.) is used for
electricity and the GHG Protocol emission factors are
used for fuels.
At the beginning of the cycle, the Board of Directors, at
the proposal of the Appointments, Remunerations and
Corporate Governance Committee, determines a scale of
achievement that includes a minimum threshold of 90%
compliance, below which no incentive is paid and
compliance with which will entail the delivery of 5% of the
theoretical shares assigned, and a maximum level of
100% compliance, which will entail the delivery of 10% of
the theoretical shares assigned. In addition, a minimum
level of emission reductions of Scope 1 + 2, in line with the
1.5°C scenario of the Paris Agreement (SBTi), will need to
be achieved for the incentive to be paid.
In any case, 100% of the shares delivered under the Plan
to the Executive Directors and other Participants as
determined by the Board of Directors shall be subject to a
two-year holding period.
In addition, in accordance with the provisions of the
Remuneration Policy for Directors of Telefónica, SA, the
Executive Directors must maintain (directly or indirectly) a
number of shares (including those delivered as
remuneration) equivalent to two years of their Gross
Fixed Remuneration, as long as they continue to belong
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
92
to the Board of Directors and perform executive
functions. Until such time as this requirement is met, the
holding period for any shares delivered under the Plan to
Executive Directors will be three years.
On the other hand, in July 2021, the Global Telefónica,
S.A. Incentive Share Purchase Plan for Telefónica Group
Employees ("Global Plan"), approved at the 2018 General
Shareholders' Meeting, came to an end. As a token of
their commitment to the Company and in order to
encourage other employees to participate in the Global
Plan, the Executive Directors contributed the maximum
permitted under the Plan of 1,800 euros.
In relation to this Plan, each of the Executive Directors
has received 167 additional shares (equivalent to one
additional share for every two shares acquired), having
fulfilled the condition of permanence and maintenance
(one year after the end of the purchase period, i.e. until
July 31, 2021).
In addition, it should be noted that the external directors
of the company do not perceive nor have perceived
remuneration during the year 2021 in concept of pensions
or life insurance, nor do they participate in compensation
plans referenced to the value of the share price. 
Furthermore, the company does not grant nor has
granted during the year 2021, an advance, loan or credit
in favor of its Board Members or its Senior Management,
complying with the requirements of the Sarbanes-Oxley
Act published in the United States, which is applicable to
Telefónica as a listed company in this market.  
Remuneration of the Company’s Senior
Management
As for the Directors who made up the Senior
Management1 of the company in the year 2021, excluding
those who form an integral part of the Board of Directors,
have accrued a total amount of 6,891,990 euros during
the 2021 fiscal year. 
In addition, and in terms of long-term savings systems,
the contributions made by the Telefónica Group during
the year 2021 to the Social Security Plan described in the
"Income and expenditure" note with regard to these
directors increased to 921,546 euros; the contributions
corresponding to the Pension Plan increased to 63,027
euros; the contributions to the Seguro Unit link-Excess
Pension Fund increased to 104,313 euros.
Furthermore, the amount related to the remuneration in
kind (which includes the fees for life insurance and other
insurance, such as the general medical and dental
coverage, and vehicle insurance) was 100,233 euros.
On the other hand, regarding share-based remuneration
plans, during the year 2021, there were in force the
following long-term variable remuneration plans:  
The so-called "Performance Share Plan" ("PSP"), made up
of three cycles (2018-2021; 2019-2022; 2020-2023),
approved by the General Shareholders' Meeting held on
June 8, 2018.
The period of measurement of objectives of the first cycle
began on January 1, 2018 and concluded on December 31,
2020, resulting in a weighted payment coefficient of
50%.Consequently, the number of shares corresponding
to the first cycle (2018-2021) of the Performance Share
Plan that were delivered in the 2021 financial year to the
Company's Senior Executives amounted to 220,085.
The target measurement period of the Second Cycle
started on January 1, 2019 and ended on December 31,
2021. This cycle had a maximum of 512,491 shares
allocated on January 1, 2019 to the group of directors
forming part of the company's Senior Management, with
a unit fair value of 6.1436 euros per share for FCF and
4.4394 euros for TSR. At the end of the cycle date, Kepler
has submitted the Nominating, Compensation and Good
Governance Committee the calculation of TSR for
Telefónica, S.A., which has concluded below the median
according to the performance scale. Therefore, there is
no right to perceive the number of shares linked to the
relative TSR objective.
With respect to Free Cash Flow objective, considering
the partial fulfillment of 2019, 2020 and 2021, the average
weighted payment coefficient is 50%. Performance
assessment has been carried out based on the results
audited both by independent and internal auditors of the
Company, analyzed firstly by the Audit and Control
Committee and subsequently submitted to the
Nominating, Compensation and Corporate Governance
Committee and approved by the Board of Directors.
Thus, at the end of the Second Cycle (2019-2022) of the
Performance Share Plan, the Company's Senior
Executives are entitled to receive 256,246 gross shares.
The measurement period of the third and last cycle
objectives began on January 1, 2020 and will conclude on
December 31, 2022. The maximum number of shares
assigned to be delivered in 2023 in the event of maximum
compliance with the TSR ("Total Shareholder Return")
and FCF ("Free Cash Flow") target, set for the third cycle
(2020-2023) to the group of Directors part of the
Company's Senior Management was 316,762.
On the other hand, the Performance Share Plan (PSP),
consisting of three cycles (2021-2024; 2022-2025; 2023-
2026), approved by the Ordinary General Meeting of
Shareholders held on April 23, 2021, was also in force
during the financial year 2021.
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
93
The target measurement period of the First Cycle started
on January 1, 2021 and will end on December 31, 2023.
The maximum number of shares allocated to be delivered
in 2023 in the event of maximum compliance with the
TSR (Total Shareholder Return), FCF (Free Cash Flow)
and CO2 Emission Neutralisation targets set for the First
Cycle (2021-2024) for all the Company's Senior
Executives was 1,333,081.
On the other hand, in July 2021, the Global Telefónica,
S.A. Incentive Share Purchase Plan for Telefónica Group
Employees ("Global Plan"), approved at the 2018 General
Shareholders' Meeting, came to an end. In relation to this
Plan, Senior Executives have received a total of 756
additional shares (equivalent to one additional share for
every two shares purchased), as they have fulfilled the
condition of permanence and maintenance (one year
after the end of the purchase period, i.e. until July 31,
2021).
(1) For these purposes, Senior Management is understood to be those
persons who perform, de jure or de facto, senior management functions
reporting directly to the Board of Directors or Executive Committees or
Managing Directors of the Company, including, in all cases, the person
responsible for Internal Audit. 
Financial Statements 2021
Individual Annual Report  2021
Telefónica, S. A.
94
Management report
2021
This Management Report has been prepared taking into
consideration the ‘Guidelines on the preparation of
annual corporate governance reports for listed
companies’, published by CNMV in July 2013.
In accordance with Law 11/2018 of December 28, and
following the amendment of the article 262 of Commerce
Law, the Company is not complied to include non-
financial information in the Management Report. The
disclosure of this information can be found in the
Consolidated Management Report of the Telefónica
Group which will be filed as well as the consolidated
financial statements in the Companies' Register of
Madrid.
Business Model
Telefónica's long-term strategy integrates the main
aspects of sustainability to address our mission. Based on
our Responsible Business Principles and sustainable
finances, our commitments translate into growth,
efficiency and long-term value for all our stakeholders.
Growth
We aim to continue to be a growth company in our
sector by leveraging our core products and services
(connectivity) to serve the increasing number of needs of
our residential and business customers, determined by
the accelerating drive towards digitalization in all areas of
society. This ambition will determine the ability to boost
revenues and will have a clear impact on society and the
environment:
In terms of social impact, we aim to ensure the
universality of our connectivity services, extending
their availability (mainly broadband) to new
geographical locations and population segments that
have traditionally been excluded (e.g. rural broadband).
Along with these basic connectivity services, at
Telefónica we are developing digital ecosystems to
improve our customers' lives and guarantee them
access to new solutions (e.g. health, education, and
entertainment, etc.).
In environmental terms, Telefónica's portfolio of
products and services for the business sector is
instrumental in contributing to the digitalization of our
customers while reducing their environmental
footprint. Our goal is to make sure that our solutions are
eco-sustainable to help them achieve their
environmental responsibility targets.
Efficiency
Long-term sustainability for Telefónica involves a firm
commitment to continuous improvement in our
operations internally and in our customer relations. This
helps us become an increasingly efficient operator,
taking advantage of the digitalization of all business
processes to generate greater value:
The deployment of new state-of-the-art networks
affords much lower costs per unit of traffic. In addition,
ultra-broadband networks (fiber, 5G, etc.) return
tangible efficiencies in terms of energy consumption
and therefore have a clear impact on the company's
emissions targets.
At Telefónica, we also aim to optimize the use of our
assets once they have been deployed, generating a
greater return on investment. This aspect includes
reducing energy consumption, focusing on renewable
sources of energy, and increasing the circularity of our
processes and the reuse of customer equipment
(routers, mobile devices, etc.).
Long-term value creation
Over the long term, we are committed to generating
value for all our stakeholders. This concept is built on
trust and commitment in areas such as customer
relations, suppliers, diversity, business ethics, network
security, responsible use of technology and, in general,
sound corporate governance:
We want to strengthen our customer relations
through responsible, trust-building practices and
behaviors.
Beyond our own long-term goals, we aspire to have our
network of suppliers commit to the same responsible
principles, creating a more sustainable environment in
the telecommunications sector.
At Telefónica we also recognize the value for our
employees in facilitating a workplace that respects
diversity and allows for personal and professional
development. In order to facilitate a work-life balance
and take advantage of new technologies, we have
developed and implemented new home-working
models across the organization. Accordingly, we work
to train all our employees in new work tools and
technologies and to attract new digital talent.
We transmit confidence to our investors by meeting
their key demands and providing solid returns.
We contribute to the economic and social
development of the communities where we operate in
a way that is closely linked to the Sustainable
Development Goals.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
95
Organisation of
Telefónica
In 2019, Telefónica decided to implement a new business
strategy designed to reinforce its priorities while
encompassing a strong vision for the future. The five
strategic pillars established still stand today, with
important milestones that are furthering the strategy of
this renewed Telefónica. The Company's current
organisation is structured according to these strategic
priorities:
Focus on the four key operators (Spain,
Germany, the United Kingdom and Brazil)
Telefónica maintained its focus on the four operators that
have a strong position in local markets and are
sustainable in the long term. Over the past two years, the
Company has made progress in improving and
strengthening the value proposition of the operator in
these four markets:
The Company consolidated its position as leader
in two of its core markets with the regulatory approval
and launch of Virgin Media O2 (VMED O2) in the UK
and Vivo’s consolidation of Oi´s mobile assets in Brazil
(CADE gave its final approval on 9 February 2022.
Telefónica continued to improve its offering in the
residential segment, in the quest for differentiation
from its competitors by expanding its portfolio of
services via: the launch of digital security ecosystems
with Movistar Prosegur Alarms in Spain; and, telehealth
services with Teladoc in Spain and Brazil, among
others.
The Group maintained and strengthened its
leadership in fibre deployment. In Spain, with 27
million premises passed (PP), Telefónica is positioned
as the market leader and recognised as having one of
the most efficient networks worldwide, while in Brazil
the accelerated roll-out of FTTH continued, reaching
19.6 million PP by the end of the year. Additionally,
VMED O2 set a target for 2028 to upgrade its fixed
network to FTTH, and Germany started its fibre
network roll-out in rural and semi-rural areas with UGG,
the new investment vehicle.
Telefónica has embarked on a steadfast roll out
5G in its main markets. In Spain, Dynamic Spectrum
Sharing (DSS) deployments continue and 5G coverage
now exceeds 80% of the population. In the UK, more
than 180 cities have coverage and in Germany, external
studies rank O2 as the leader in 5G quality.
To secure the future of 5G, Telefónica is strengthening its
position in spectrum, successfully participating in relevant
auctions in Spain, the UK and Brazil in 2021 and securing
key frequencies for deployment.
Telefónica Tech
The global digital unit, Telefónica Tech, continues to
focus on capturing growth in the professional digital
services market to complete the connectivity offering to
corporate customers. Telefónica Tech is comprised of
two operating businesses which encompass the four
services on offer since its launch (Cybersecurity/Cloud/
Internet of Things (IoT)/Big Data)
The Cybersecurity and Cloud business remains focused
on expanding its capabilities and offering greater value-
added services for customers, focusing on a wider
range of advanced managed services for customers.
Meanwhile, the IoT and Big Data business has drawn up a
complete portfolio of solutions and continues to focus on
gaining scale in the markets where it operates.
Telefónica Tech maintains the objective of acquiring
capabilities for growth in managed services for our
customers:
The company continues to grow inorganically. It
strengthens its value proposition for the corporate
sector (including large enterprises and SMEs) with the
acquisitions of market leaders such as Cancom UK,
Altostratus and Geprom.
At the same time, TTech continues to develop a
comprehensive partner network, leading to the growth
of the innovative solutions portfolio. This network
includes some of the world's leading players in Cloud
services and Cybersecurity (Google, AWS, Microsoft,
Cisco, IBM and Fortinet, etc.).
Telefónica Infra
Telefónica Infra's main objective is to develop and
enhance the value of the Company's infrastructure by
taking advantage of the appetite for investment in the
market through a structure that is open to third-party
participation.
In August 2021, Telefónica Infra completed the sale of
Telxius' Telecommunication Towers Division to American
Tower Corporation, thereby reducing the Group's
financial debt.
The first half of 2021 saw the completion of the
commissioning and operation of the fiber vehicles in
Brazil and Germany. FiBrasil aims to exceed 6 million
property units in 4 years and UGG in Germany aims to
equip more than 2 million homes with FTTH (fiber-to-the-
home) in the country's rural and semi-rural areas in the
next six years. Both vehicles aim to drive the penetration
of high-quality, next-generation FTTH access and the
growth of Telefónica.
In the data centre business, Telefonica Infra reached an
agreement for the contribution to Nabiax of 4 additional
data centres owned by the Telefónica Group (2 of them
located in Spain and 2 in Chile). In exchange for the
contribution of these 4 data centres, T. Infra will receive a
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
96
20% equity stake in Nabiax. At the end of 2021, the stake
was 13.94% (once the conditions related to the
contribution of the two data centres located in Chile have
been fulfilled and the same has been executed, T. Infra's
stake in Nabiax will reach 20%).
Besides, Telefonica Infra, strengthened its leadership by
expanding its capabilities through the deployment of new
international cables connecting the United States and
Europe (in collaboration with market leaders such as
Google and Facebook) and expanding its cable capacity
in Latin America.
Reduction in group's exposure to Telefónica
Hispanoamérica
The company continues to modulate its exposure to Latin
American economies, optimising assets that create
growth opportunities in the region. During the year,
Telefónica Hispanoamérica optimised the capital
employed in regional operations, while increasing the
proportion of debt in local currency to adapt better to
exchange rate fluctuations. In addition, during the year,
the company closed the sale of its operations in Costa
Rica and, in January 2022, in El Salvador.
In order to leverage future growth opportunities,
Telefónica Hispanoamérica extended its relationship with
the infrastructure investment fund KKR for a 60% stake in
infrastructure and fibre vehicles in Chile and Colombia,
respectively. At the same time, new alliances are being
developed to optimise the opportunity of operations in
the region with a focus on digital services, notably in
Colombia with its main partner in alarms, Prosegur, and in
Mexico with Banco Sabadell for the provision of financial
services.
Simplification and digitalisation of the operating
model
The Telefónica Group continues to rely on the
digitalisation and automation of its operational
processes to increase efficiency and offer more flexible
and transparent services that result in higher quality for
its customers.
Telefonica continues to lead in terms of innovation across
its footprint in each of the countries where it operates. In
Europe, Telefónica and the major operators in the regions
are collaborating to define the evolution of open network
architectures (Open-RAN). Moreover, Telefónica
continues to strengthen the start-up ecosystem through
Wayra and Telefonica Ventures. In 2021, we announced a
new Talent and Innovation Hub in Madrid, with an initial
investment of €100m until 2024.
Value creation model
Telefónica deploys, operates and maintains
telecommunications networks and, based on these
capabilities builds connectivity (or adjacent) products
and services suitable for a wide range of customers
(individuals and businesses).
Assets
Telefónica's value creation model is based on the
exploitation of a number of valuable assets. These
include:
Fixed and mobile telecommunications networks,
including both the basic infrastructure (fibre, civil
engineering, telecommunications towers, ducts and
buildings, etc.) and the physical elements associated
with access, transport and switching (hardware
equipment) so that we can provide our customers with
basic connectivity and communications services.
Telefónica builds, operates and maintains these
networks in each of the countries where it operates.
The IT infrastructure (data centres, hardware, and
software) necessary for the provision of services to end
customers (front office) and proprietary operations
(back office). This includes the main platforms for
building services on top of basic connectivity
(communications, TV, digital services, etc.), either
proprietary or based on third-party services.
The necessary licences and authorisations according
to applicable regulations and, in the case of mobile
operations, the radio spectrum acquired in each
country for the provision of the service.
Telefónica is the parent brand that leads corporate
and institutional communications globally. At the local
level, we have the commercial brands Movistar in Spain
and Latin America, O2/VMED O2 in Europe, and Vivo in
Brazil.
Other intangible assets necessary for the provision of
the service, such as know-how in operation and
processes, which Telefónica has built up over the
years, including the value of our brands in each market.
Services
Telefónica leverages these assets by building services
adapted to our customers' requirements. These services
can be wholly proprietary (e.g. pure connectivity and
communications services) or based on third-party
offerings via partnerships or distribution agreements (as
is the case for certain digital services). The main features
of Telefónica's commercial proposal to customers
include:
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
97
Basic telecommunications services, covering
Internet connectivity (residential or the more
sophisticated business and corporate products) and
fixed and mobile communications (traditional voice and
other communication SVAs).
Proprietary and third-party digital services provided
over Telefónica's telecommunications networks and
connectivity to complement our offering to end
customers (e.g. digital television and content, cloud
services, etc.).
Professional services and similar necessary to
facilitate our customers' digitalisation process and
access to technology, including (logical and physical)
security, business consulting based on big data and IT
services and managed communications for companies,
etc.
Customers
On a commercial level, Telefónica serves a wide variety of
customers in each of the markets where we operate
providing solutions to meet every customers digital need.
The Telefónica Group's customer portfolio spans across
virtually every segment in every market, including:
Residential customers offering solutions for the
home (fixed connectivity, fiber, TV, etc.) and for
individual use (e.g. mobile lines).
Corporate clients, with an offering adapted to the
digital requirements of different types of companies
(from businesses and SMEs to the world's leading
multinationals).
Public administrations and other governmental
agencies.
Economic results of
Telefónica, S.A.
Telefónica, S.A. obtained positive net results of 206
million euros in 2021. Highlights of the 2021 income
statement include:
Revenue from operations, amounting to 6,426 million
euros, lower than 2020 figure due to the decrease in
dividends registered as revenues (disclosed in Note 19).
The figure of “Impairment losses and other losses”
amounting to a write down of 4,574 million euros in
2021 (a write down of 10,956 million euros in 2020).
The caption "Profits on disposal of subsidiaries
amounting to 163 million euros, mainly attributable to
the sale of Telefónica de Costa Rica, T.C, S.A.
Net financial expense totaled 1,166 million euros in 2021
(995 million euros of financial expense in 2020). This
figure is mainly due to finance costs with Group
companies and associates, principally from Telefónica
Europe, B.V. amounting to 458 million euros (461 million
euros in 2020) and Telefónica Emisiones, S.A.U. totaling
986 million euros (1,089 million euros in 2020) which
were partially offset by exchange gains amounting to 5
million euros (601 million in 2020).
Investment activity
The investment activity of the Company regarding
additions, sales, valuation criteria and impact of this
valuation in 2021  is described in Note 8 of these financial
statements.
Share price
performance
Global markets closed higher in 2021, with the MSCI
World Index up +20.1%. In the United States, the main
indices reached record highs at the end of the fourth
quarter, with the S&P rising +26.9%, the Nasdaq +21.4%
and the Dow Jones +18.7% for the year. Among the major
European markets (EStoxx 50 +21.0%), the Cac 40 had
the highest return (+28.9%) followed by the DAX (+15.7%)
and FTSE 100 (+14.3%), while the IBEX 35 recorded a
relatively weaker performance (+7.9%).
Market developments during the year were marked by
the evolution of the COVID-19 pandemic and reaction of
governments, the pace of recovery and outlook for global
economic activity, tensions in supply chains and inflation,
the degree of monetary tightening by central banks, as
well as an escalation of tensions between the United
States and China. In this regard, in the first half of the year
the main markets rallied more than in the second half,
posting double digit growth versus single digits, with
defensive and value sectors being favoured first and
growth and cyclical sectors later. Overall, low trading
volumes and predominantly short-term movements were
observed, with no clear market direction at many points
during the year. Looking ahead to 2022, concerns remain
focused on the evolution of the pandemic and its effects
on economic growth, the impact on the economy of
monetary policy tightening by major central banks, the
impact and duration of current levels of inflation, and the
ability to deal with supply chain problems.
While the telecommunications sector outperformed the
market in the first quarter of the year (+12% for the DJ
Telco vs. +8% for the Euro Stoxx 600), this trend reversed
in the following quarters to close the year at +11.8% for the
DJ Telco vs. +22.2% for the Euro Stoxx 600. Although the
sector has proven to be essential for society and the
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
98
economy, it has been impacted by (i) the sectoral rotation
of markets; (ii) expectations of increased investment in
spectrum and new technologies; (iii) a high level of
indebtedness; (iv) lack of growth; (v) high competition in
certain markets; (vi) complex regulatory environment,
despite several positive signs in this area during the year,
and; (vii) roaming, which has not recovered to pre-
pandemic levels. However, in 2021, the sector had its best
absolute performance since 2015, with further upward
revisions in estimates and record M&A news volume,
supported by higher valuations assigned by private
markets, along with consolidation rumours in several
markets.
Thanks to the strength of Telefónica’s business model
and the execution of the strategy, with the achievement
of major milestones such as the creation of the VMED O2
joint venture in the UK and the sale of Telxius towers,
Telefónica’s share closed 2021 at €3.85, +18.7% in the
year, with a total shareholder return of +29.6%. Telefónica
delivered higher organic growth during the year, with
more efficient capital allocation and reduced net financial
debt significantly, simplifying and digitalising the
operating model, reducing complexity.
Regarding the dividend payment, in 2021 and under the
voluntary flexible dividend modality, €0.35 per share was
paid (€0.20 per share in June and €0.15 per share in
December). The shareholder remuneration policy
consisted of a dividend of €0.30 per share, €0.15 per
share paid in December 2021 and €0.15 per share to be
paid in June 2022. As a result, the dividend yield for the
year was 7.8%.
Telefónica closed the 2021 financial year with a market
capitalisation of €22,261 million, making it the 29th largest
company in the global telecommunications sector.
Contribution and
innovation
Vision
Global economic development demands greater social
and environmental responsibility to ensure more
inclusion, more ecosystem and biodiversity protection,
and more shared wealth for the benefit of present and
future generations.
The greater awareness of social actors has also
permeated the business world, including the way
business is carried out and how employees work from day
to day.
In this context, we need to go a step further and assess
and measure the social and environmental impact
generated by companies, in order to quantify their value
and integrate this into organisational management as an
indicator for consideration in decision-making processes.
At Telefónica, we use the Sustainable Development
Goals (SDGs) defined in the UN’s 2030 Agenda as a
strategic framework for our commitment to society and
environmental protection, and as a base for analysing and
evaluating our contribution to socio-economic
development.
Strategy and commitments
Over the last few years, we have been assessing and
identifying the main goals and targets of the 2030
Agenda, and where we are generating the greatest value
based on our technical and commercial capabilities and
the geographical regions in which we operate.
Accordingly, we focus on three main lines of action in
keeping with our strategic pillars, and we have identified
SDG 9 (Industry, Innovation and Infrastructure) as
the main goal where we are generating the greatest
value, thanks to our deployment of communications
infrastructures and our ongoing commitment to
innovation and the promotion of entrepreneurship.
Evaluation of our contribution and impact
We define social and environmental impact as the
changes experienced by people and the planet as a result
of a particular activity, project, program or policy that
affects human conditions in the long term.
Impact measurement and management is also defined as
the identification and quantification of metrics agreed
with stakeholders to measure the changes experienced
by people and the planet as a result of a particular
activity, project, program or policy and the extent to
which the agent of change contributes to such changes.
This results in a learning process that is to guide the
organization's actions and determine the management of
the intervention. These changes can be measurable,
positive or negative, intended or unintended, tangible or
intangible.
Based on these premises and bearing in mind that our
contribution goes beyond financial results, at Telefónica
we assess our overall contribution and the impact of
our strategic objective in different areas. In this
regard, in 2021, for the third consecutive year, we have
carried out a comprehensive study of Telefónica's
contribution to the most material issues, and where it can
generate the greatest value or impact for the company's
future:
Maximising our contribution to the socio-economic
development of the regions in which we are present,
and
Minimising the negative impact our activity and
products and services can have on the environment
and society.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
99
We have developed a comprehensive impact analysis
model that allows us to:
Monitor the evolution of the company's main
contribution and impact indicators
Evaluate our contribution to the 2030 Agenda
Detect and monitor risks that may affect our activity,
and
Facilitate decision-making to improve our business and
increase our contribution to society.
To this end, we have adapted different methodologies
and evaluation frameworks to the particularities of our
sector and the characteristics of Telefónica. The main
methodologies we have applied are based on the
following international frameworks:
The Impact Management Program (IMP) evaluation
model
Calculation methodologies defined in Harvard
University's Impact Weighted Account Initiative (IWAI)
True Value methodology developed by the consultancy
firm KPMG.
We have also taken into account new impact assessment
guidelines and frameworks published by international
organisations and academia.
Our integrated model adopts a two-pronged approach,
depending on the type of evaluation we are looking for:
1.The Value Analysis Model: an assessment model that
identifies the overall impact of our company, and
2.The Product and Service Assessment Model: in this
case, we perform specific evaluations of the main
projects or commercial solutions to analyse their
impact on society or the environment.
Helping society thrive
Telefónica wants to bring the best connectivity and the
latest technology to everyone. We advocate people-
centred digitalisation to tackle unequal opportunities.
Impact assessment is the first step in understanding how
value is actually generated. Accordingly, we have
structured this pillar in three sub-categories to show the
socio-economic contribution resulting from our
investments in our business, as well as all the extra-
financial impacts derived from the main
telecommunications business:
Economic contribution
Entrepreneurship and training
Contribution of our products and services
In addition to the monetised calculation of impact, we
also monitor specific SDG indicators linked to our
company strategy. Accordingly, for the strategic pillar
'Helping society  thrive we have:
Lines of action for SDG 9 
Inclusive digitalisation (TARGET 9.1) - Strengthen and
invest in very high-capacity networks that have proven
to be critical for future competitiveness:
Increase high-speed mobile network coverage (LTE)
and drive the deployment of new 5G networks.
Increase coverage of ultra-broadband (fibre) networks
in all regions.
State-of-the-art (TARGET 9.5) - Foster innovation and
technological entrepreneurship through our open
innovation programs.
Accessible (TARGET 9.c - UNSTATS indicator 9.c.1) -
Bring connectivity to where it is missing, connecting
millions of people in rural or remote areas who have no,
or very limited, access to the Internet.
We are deploying state-of-the-art networks not only to
lead the markets where we operate and ensure a reliable
and resilient service, but also to connect the greatest
number of people possible.
We have digital services based on the latest technology,
and we add a social component to our innovation,
because we refuse to understand progress without
people.
Over the past year, we have maintained our broadband
network coverage roll-out efforts in both Europe and
Latin America. Our LTE networks reach virtually the entire
population in the European regions where we operate
and we are driving the roll-out of 5G and fibre to all areas,
including rural and remote areas.
However, beyond infrastructure, the promotion of
innovation and entrepreneurship, through programs such
as Open Future, Telefónica Venture Capital or
Wayra, is proving to be a catalyst that prevents the flight
of young talent to other parts of the world, driving
innovation and economic development in many regions.
More specifically, over the last 10 years, Telefónica's open
innovation area has invested more than €190M in 1,032
start-ups around the world, around 500 of which are
currently part of our portfolio.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
100
Contribution to SDG 9
Target
Indicator
2020
2021
9.1
Investment in research,
development and
innovation
4,626
4,426
Prepaid penetration
131,542
129,676
Universal service (million
euros)
174
169
9.5
R&D investment (million
euros)
959
835
Industrial property Rights
portfolio (includes
patents)
440
421
9.c
4G/LTE Mobile coverage
(%)
83
87
UBB - Ultra Broadband
(real estate units passed)
61,797,906
68,853,722
Environment
Vision
In the last few decades, protecting the environment has
become a priority for all enterprises due to the risks and
opportunities entailed. Furthermore, we are experiencing
a clear increase of awareness among consumers,
investors and employees towards the planet and the
need to carry on their business in a more sustainable
manner.
At Telefónica, we are striving to ensure our impact on the
environment is minimal and are committed to decoupling
the growth of our business from our environmental
footprint. We also want to contribute, through
digitalisation, to make a new economic paradigm a
reality, which, in accordance with the European Green
Deal, puts the focus on protecting the environment.
Digitalisation is, therefore, a crucial tool to face these
environmental challenges: climate change, circular
economy, water management, biodiversity, etc.
This commitment is part of the Company's general
strategy and is the responsibility of the Board of Directors.
Our performance in this area is regularly supervised by
the Board's Sustainability Committee and the
Responsible Business Office, made up of the global areas
which execute that strategy alongside the business units.
We have global environmental and energy
management policies, and we act at all levels of the
organisation. The environment is a central issue
throughout the Company, involving both operational and
management areas as well as business and innovation
areas. The carbon reduction targets are part of the
variable remuneration of all the Company's employees,
including the Executive Committee.
Risks and opportunities
The Company's environmental and climate change risks
are controlled and coordinated under the Telefónica
Group's global risk management model, in accordance
with the precautionary principle.
The major focal point of our environmental risk is the high
geographic dispersion of our infrastructure, which is
controlled through environmental management based on
uniform processes and certified according to the ISO
14001 standard. 
In 2021, the Telefónica Group has contracted, both locally
and globally, several insurance programs in order to
mitigate the possible occurrence of any incident arising
from the risks of environmental liability and/or natural
disasters, to guarantee business continuity. We currently
have fully comprehensive insurance and coverage for all
risks, material damages and loss of profit, in order to
cover any material losses, damage to assets and loss of
income and/or customers, among other problems, as a
consequence of natural events. We also have insurance
to cover the environmental liabilities set out by applicable
laws and regulations. Both insurance policies are based
on limits, sub-limits and cover which are appropriate to
the risks and exposure of Telefónica and its Group of
companies.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
101
However, our company finds more opportunities than
risks in this area: it helps us to improve our financing
thanks to a diversified investor base and access to a
growing sustainable market; it contributes to lessening
our dependence on fossil fuels and reducing CO2
emissions, fostering more efficient energy consumption;
and promotes our growth through Eco Smart products
and services.
Strategy and commitments
Our environmental strategy seeks to minimise our
impact on the planet and maximise the
environmental benefits generated by our digital
products and services. The strategy is built around three
levels:
The first level is related to the responsibility we
assume as a company committed to our environment,
managing our risks, implementing ISO management
systems and carrying out proactive advocacy in favour
of the environment.
The second level has to do with the decarbonisation
and circularity of the company, thanks to renewable
energies, extending the life of electronic equipment
and reducing resource consumption and CO2
emissions to tackle climate change
Finally, the third level is linked to our raison d'être, the
digitalisation of our customers, through services
with a positive impact on the environment thanks to
technologies such as the Internet of Things (IoT), cloud
and big data.
As part of the integration of the environment into the
company's strategy, we are progressively increasing
the company's sustainable financing.
Targets
Our major targets are to:   
Avoid 12 million tonnes of CO2 per year for our
customers in 2025. 
Reduce our CO2 emissions (scope 1+2) by 90% in our
main markets in 2025, and 80% globally in 2030
Reduce CO2 emissions in our value chain by 39% by
2025 compared to 2016 (scope 3). 
Continue to consume 100% renewable energy in our
main markets and also reach 100% globally in 2030. 
Be a zero-waste company in 2030, through increasing
ecodesign, reuse and recycling.
Environmental Management System
The ISO 14001 Environmental Management System
(EMS) is the model we chose to ensure environmental
protection. All our operators have an externally-
certified EMS.
We have a range of global standards incorporating the
life-cycle perspective. We also incorporate the life-cycle
perspective into the various aspects of our value chain
and we pay particular attention to involving our partners
in environmental management.
Having a certified EMS enables us to ensure that we
successfully control and comply with the environmental
legislation applicable to each operation, and this
preventive model of compliance is associated with the
Company's overall compliance process. We were not
subject to any significant environmental penalties in 2021.
We manage all the main environmental aspects, such as
energy and waste, but also others such as noise and
water, progressively reducing our impact and increasing
resilience through adaptation to climate change. 
In addition, we renewed the Energy Management
Systems (ISO 50001) certification for our operations in
Spain and Germany and are working to extend it to other
operations, such as those in Brazil (the EcoBerrini
headquarters has already been certified).
Responsible network and biodiversity
With the goal of providing top quality service while
promoting care for the environment, we successfully
monitor environmental risks and impacts related to
managing the network throughout its life cycle. In 2021,
we invested around 20.8 million euros towards this goal
(similar to the investment in 2020).
An example of the responsible management of the
network is the fact that 98% of our waste was recycled in
2021.
In order to minimise the impact of network deployment,
we implement best practices, such as noise insulation
measures when necessary or infrastructure sharing. Thus,
whenever possible during installation of our facilities, we
share space with other operators. This enables us to
optimise land occupation, visual impact, energy
consumption and waste generation.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
102
RESPONSIBLE NETWORK LIFE CYCLE
PLANNING AND CONSTRUCTION
Environmental licences and permits
1,614
Visual impact reduction measures
88
Base stations with renewable energy
854
OPERATION AND MAINTENANCE
Energy efficiency and managements projects
188
Renewable energy in own facilities (%)
79.4
GHG emissions (Scopes 1+2) (tCO2eq)
536,737
Energy consumption by traffic (MWh/PB)
54
DISMANTLING
Network equipment reused
9,520
Hazardous waste (t)
3,268
Total waste recycled (%)
98
With regard to biodiversity, the impact of our facilities is
limited. Nevertheless, we conduct environmental impact
studies and implement corrective measures when
necessary, such as in protected areas.
To analyse the impact of the Group's infrastructures on
biodiversity in greater detail, a Geographic Information
System (GIS) was used to put together the area occupied
by each type of infrastructure and the different layers of
information about protected areas and species obtained
from renowned international organisations, such as the
International Union for Conservation of Nature (IUCN).
This information has enabled us to establish the quality of
the habitats in which some type of the company's
infrastructure is present (classifying them into five levels,
from very low to very high) and assess the potential
impact on biodiversity (destruction of vegetation or
habitat disturbance in the area of influence, such as
fragmentation, alteration or introduction of invasive
species). As a result, it has been observed that almost all
facilities are in low or very low value habitats, and none of
them are located in habitats with a very high value;
therefore, the potential impact on biodiversity is very
limited.
Human Resources
Vision
With people at the centre of our strategy, we are
convinced that maximising employees' potential and
increasing their motivation enables change and leads to
sustainable growth. Our vision of people management is
based on two pillars: the strength of teams and a mindset
focused on growth. Through the power of teams we
focus on organisational transformation, creating more
flexible structures and fostering new ways of working to
increase the impact they have. Through the growth
mindset we focus on developing the skills we need in the
future through continuous learning, self-development
and mobility. To continue building the company we want
in the coming years, we need to empower and join these
two pillars together, connecting our diverse talent with
flexible, agile ways of working and a mindset focused on
personal growth.
Risks and opportunities 
The main challenges we face in human capital
management come from the rapid transformation in
which we are immersed and which is reflected in the
working world. The technological revolution, automation
and artificial intelligence demand new capabilities. We
therefore need to attract and retain highly qualified
professionals and develop the necessary in-house skills.
We have the opportunity to pioneer new flexible work
models and play an essential role in defining the
professional profiles of the future, capable of adapting to
new situations with high-level versatility. With innovation,
we can reduce inequalities, create jobs and help make
the future fairer, more sustainable, more inclusive and
more competitive.
We could not lead the digital revolution without the best
talent, ensuring that all people, without exception, thrive
in an inclusive work environment. This also makes us
better at empathising with our customers and reflecting
their diversity in our commercial value proposition.
These challenges are included in Telefónica's Risk
Management Model as emerging risks in the People area.
Strategy and commitments
Telefónica's people strategy aims to transform and adapt
our teams to the current context of permanent change,
evolving the way we work to increase our teams' impact
and maximize our internal capabilities.
To this end, we are driving continuous learning by aiming
our training and development policies towards massive
reskilling and upskilling programs, managing talent with a
skills-based model that also includes leadership skills.
We promote diversity and inclusion, fostering an inclusive
work culture and leadership style to ensure a working
environment where all people can do their best and
develop on an equal footing.
We are also redefining our ways of working to be more
digital, more flexible and collaborative to increase the
engagement, satisfaction and productivity of our teams.
Digital disconnection and both physical and emotional
well-being also form part of our model.
We involve our employees in sustainability and the long
term through variable remuneration, where we consider
factors such as customer and social trust, diversity and
the contribution to the fight against climate change.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
103
Attraction, Retention and Capacity-Building
Careers have moved from being vertical and stable to
being more cross-cutting and flexible. As a result,
development is no longer conditioned by a person's
current job, but rather by what they want to become in
the future.
Our Skills Workforce Planning process seeks to ensure
the alignment between the skills we have in the
organization and the skills we need to grow our
businesses, and this enables us to make the right
decisions to close the skills gap.
Accordingly, we are firmly committed to the internal
development of the new skills we need, together with the
incorporation of external talent.
For talent recruitment, in addition to traditional
mechanisms, we are committed to new channels to
ensure the incorporation of the right profiles in a more
global, digital and efficient way and also to establish a
long-term relationship with candidates and simplify
selection processes. In particular, we are very active in
digital job fairs, forums, employability roundtables, social
media and universities with technological specializations.
For internal skills development, we are implementing
mass reskilling and upskilling programs to develop critical
skills for our business and improve employability. And we
are developing the learning model further to use artificial
intelligence engines to personalise and adapt the training
offer to the preferences of each professional (learning on
demand). 
The situation arising from the Covid-19 pandemic has
presented us with an opportunity to speed up the
digitisation of learning. Accordingly, we offer our
employees a much larger number of training programs in
digital or hybrid formats. The shift towards mostly digital
training means that programs are shorter in duration than
in the past, but more tailored and focused on
requirements. Examples of these programs include video
formats, podcasts, video games, interviews, role plays and
articles adapted to each person's needs in the skills of
their choice.
One of the key elements of our skills development model
is SkillsBank, a software tool developed internally on the
basis of big data and artificial intelligence that lets us
know the skills we have active in the organisation in real
time. SkillsBank incorporates employee
recommendations for positions that best match skills and
training content based on preferences and motivations.
For the development of new skills, we also encourage
geographic and functional mobility as a key aspect of
talent retention. We therefore foster an open and
innovative environment that makes it possible to match
our employees' interests and backgrounds with real
opportunities to maximise learning and progress into the
roles of the future.
Universitas Telefónica
Telefónica's development offer combines technical and
human skills. Universitas Telefónica presents a complete
range of on-line training options for our professionals to
accelerate the transformation and adoption of new ways
of working and leadership, aligning priorities and
nurturing a single culture throughout the company by
empowering employees.
Its technological evolution, together with the opening of a
new physical campus at the Company's headquarters,
equipped with face-to-face, virtual and hybrid executive
education facilities, means that, by early 2022, we will be
in a position to offer a personalised, orderly and on-
demand proposal and make the greatest possible impact.
This will enable more than 50% of employees to take part
in annual skilling programs and actions.
Employee commitment and motivation
Our professionals' commitment has always been high on
Telefónica's agenda. For several years now, we have
been measuring this through the Employee Net Promoter
Score (eNPS), which indicates the degree to which the
Company's employees recommend the organisation by
answering the question:
How likely would you be to recommend your company to
people close to you as a good place to work? (1=I would
definitely not recommend it, 10=I would definitely
recommend it).
It enables us to align ourselves with the customer
satisfaction measurement, using the same logic as the
Net Promoter Score. This variable measures the
percentage of those in favour (those who award scores of
9 or 10) minus the percentage of those against (those
who award scores from 1 to 6).
The result is calculated directly for each country and
weighted with the number of local employees to give the
global figure. This year 2021 we have achieved a result of
67%, which is a decrease of 2 points compared to 2020.
A result above 40% is considered excellent and we are
one of the few companies above 60%.
Our challenge now is to continue to increase our
professionals' pride of belonging, convinced that their
motivation is the multiplying factor of results.
In addition to this annual measurement, in each of our
operations we conduct various internal listening
exercises, such as opinion surveys, and put out regular
feelers to test the level of engagement.
This is complemented by performance appraisals,
outgoing interviews, incident tracking and whistle-
blowing channels.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
104
Culture of recognition: People of Courage
This program aims to promote a culture of meritocracy
through our leaders' personal recognition of employees
and their recognition of each other, giving visibility to the
individuals and teams that stand out for their differential
contribution and day-to-day behaviour. It also recognises
social volunteers or volunteer teams for their
extraordinary contribution to a social cause or in an
emergency or humanitarian crisis.
During 2021, we adapted the insignias to the new brand
and created new ones such as Positive Leadership and
Exceptional Work.
Overall, we recorded around 53,854 awards to colleagues
and teams, demonstrating that recognition is still part of
Telefónica's DNA, and we will continue to promote it to
connect talent.
Diversity and inclusion GRI 102-15, 103
At Telefónica we incorporate diversity and inclusion
management as a cross-cutting part of our strategy.
Diversity not only follows principles of social justice, but
also helps us achieve better business results. We
therefore design initiatives aimed at fostering team
diversity and promoting an organisational culture of
equality, plurality and inclusion in which our employees'
unique skills, abilities and ways of thinking help us make
the best decisions for the business.
Diversity management helps us attract and retain high-
potential professionals, get the best out of our
employees, empathise with our customers and innovate.
Governance
We have a structure of internal bodies and figures to
evaluate and monitor progress on equality, diversity and
inclusion. These bodies also monitor compliance with
indicators and strategic objectives and ensure the
involvement of senior management.
i.Global Diversity Council: composed of top-level
executives, its purpose is to promote and monitor the
Company’s diversity strategy.
ii.Transparency Commission: composed of the
Chairman and four senior managers, it ensures the
presence of both genders on short-lists for selection
processes.
iii.Chief Diversity Officer: supports the Board and the
People department.
iv.Diversity Champions: act as internal change agents in
all areas of the Company.
Monitoring Committees of the local Equality Plans.
Beyond our local policies and plans, all our operations
ensure the presence of both genders on the short-lists of
candidates for internal and external selection processes
for management positions. The Transparency
Commission, referred to above, monitors compliance with
this rule.
Committed to equal pay: closing the pay gap
Telefónica not only promotes equal treatment and
opportunities for men and women, but also reinforces the
application of the principle of equal pay for equal work or
work of equal value, i.e. equal pay for equal work
regardless of the employee's gender.
Based on clear, transparent communication, we conduct
detailed analyses of gender pay data within the Group in
order to identify possible inequalities and establish
measures to correct them. We do this by considering all
items related to salary, benefits and other short- and
long-term incentives, i.e. all payments received by the
employee during the year.
The wage inequalities or differences that can be found,
also called 'gender pay gaps', are comparisons between
the average total pay of men versus the average total pay
of women.
In making this comparison, the most important thing to
understand is how it is done, what items are included and
how the difference between men's and women's average
total pay is measured.
If we only compare average total pay, without taking into
account factors other than gender, we are talking about
the gross pay gap. When, in addition to gender,
consideration is given to the country, legal entity,
professional category, functional area in which each
employee works, length of service and working hours
(full-time or part-time), we are talking about an adjusted
pay gap. This concept brings us closer to pay equality:
equal pay for jobs of equal value.
The result of this comparison between the average total
pay of men versus the average total pay of women is
much more than a number; it provides us with information
at all levels. We analyse not only salary information, but
also the socio-economic situation, labour structure and
business challenges. This information helps us implement
measures to close the gap and drive projects forward.
The main reasons for the gender pay gap are very diverse
and depend on the country, the nature of the business
and the history of the company. The most common are:
Higher proportion of men overall and in leadership
and income-generating positions in the
telecommunications sector. In 2015 we had 19%
women in management positions and in 2021 the
percentage of women managers in the group is 30.4%
(including the UK) and 29.5% (excluding the UK). The
number of women in income-generating positions in
the Company in 2021 was 38%.
Higher proportion of women on reduced working
hours: 6 out of 10 employees on reduced working
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
105
hours are women. To reverse this situation, new
flexible working models can act as leverage for
improvement (see section 2.6.5.3 New ways of
working).
Low presence of women in STEM (Science,
Technology, Engineering and Mathematics) careers.
To increase this, we have launched various initiatives
to encourage and promote greater access for women
and young people to these careers. At present, 20% of
the Company's STEM positions are held by women.
Understanding the reasons behind the figures allows us
to guide the strategy and implementation of initiatives
that ensure equal opportunities for all, ultimately closing
the pay gap.
New ways of working
Before the COVID-19 pandemic, Telefónica was in the
process of transforming the way we work, implementing
a working culture that allowed us to focus on our
customers' needs, prioritising the delivery of value
through greater efficiency and innovation, and providing
teams with greater autonomy and speed in decision-
making processes. All these changes have been
accelerated by the pandemic, where, thanks to the
distance we had already covered in digitisation and
internal innovation, we managed to achieve 95% of our
staff working remotely at the height of the crisis. Thanks
to these learning processes, during 2021 we have
consolidated a new hybrid, flexible and digital working
model in all our business units.
This new work model also includes the redefinition of our
workspaces to be more digital, flexible and collaborative,
the commitment to digital disconnection (Telefónica
pioneered an agreement with all trade union
organisations in 2019) and the physical and emotional
well-being of our people.
To design our post-pandemic working model, we
consulted employees through surveys and focus groups
on how we should work and what should be done in the
office. Following the replies received, we have decided
on a hybrid model that gives us flexibility and the benefits
of working in the office (recommended for team-building
activities or creative workshops) and at home (suitable for
analytical activities that require concentration).
Employees can also choose to work from a second
residence (always in the country of employment).
The commitment to a hybrid model is having a positive
impact on the motivation, delivery of value and well-being
of our employees, as shown by the various surveys we are
conducting. 80% of employees in the Global Units and
Spain team feel that their team is more productive
working as a hybrid model.
Beyond the workplace, we focus on agility as a key lever
to becoming a more flexible and adaptable organisation,
more agile and focused on delivering value to our
customers.
For Telefónica, the new agile ways of working are much
more than method; they are a means of driving cultural
transformation, with support from the different local Agile
offices. These offices combine Business, Transformation
and People teams and act as the main driver and enabler
of change. They also allow agile frameworks to be
adapted to the particularities of each business and
aligned with the strategic priorities of each Unit.
During 2021, further progress was made in adopting agile
ways of working in every unit in the Group. In the
motivation survey, 38% of employees state that they use
some kind of agile framework (scrum, kanban, design
thinking, lean, etc.) and we currently have more than 400
teams working on agile initiatives in every country.
We know that these new ways of working involve a
change of mindset and therefore our aim is to develop
the role of leaders and teams in the new working
environments to achieve a flexible and digital culture.
Workspaces at Telefónica are open and shared, and they
are technologically equipped for the hybrid model. We
also have space management tools and, in places that do
not yet have these tools, we are rolling out pilots to
implement them in the future.
Similarly, we provide employees with the equipment they
need to be able to perform their work remotely in an
appropriate manner, enabling interaction and fostering
innovation with collaborative technology such as
Microsoft Teams or the Workplace corporate social
media, where we also share relevant news and
inspirational content.
In addition, in Spain, we provide our employees with
different tools so that they can record the start and end
of the working day from any location, as required by
current local labour legislation.
100% of our employees have access to Office 365 and
Microsoft Teams for collaboration in a digital
environment. 60% of employees are active users of the
Workplace corporate social media.
Work-life balance
The hybrid model is developed by putting the employee
and their family at the centre and taking care of their
digital health. These new ways of working incorporate
new healthy habits that place priority on the physical and
emotional well-being of our workers in a holistic way.
In addition, depending on the geographical area where
we operate, we provide our professionals with ergonomic
chairs, mobile phones with unlimited data tariffs and the
possibility of acquiring office furniture under good
conditions.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
106
Reinforcing the digital disconnection agreement the
company signed in 2019, we provide courses with new
routines and tips on how to maintain a healthy balance
between work and free time and organise teamwork in
the best possible way.
Strategy for health, safety and well-being at work
At Telefónica we understand the concept of occupational
health and safety in reference to a state of complete
physical, mental and social well-being in harmony with
the environment. Measures that promote health within
the company not only help employees and ensure long-
term business success, but also have positive effects on
society as a whole.
The Quality and Sustainability Committee is responsible
for driving the development of our Global Responsible
Business Plan, which is approved by the Board of
Directors and emphasises safeguarding and promoting
the Health, Safety and Well-being (HS&W) of our
employees at work.
Management systems: prevention of work-related
incidents and occupational diseases
We establish procedures to identify hazards
and assess risks in order to prevent work-related
incidents and occupational diseases. We also ensure
compliance with the legal requirements in force in each
country. In addition, we adopt further requirements based
on local regulations or international standards in
accordance with the principle of prevention.
The processes for identifying hazards, assessing risks and
preventing incidents and occupational diseases are set
out in the global Health and Safety Policy and in the
various local health and safety policies. These processes
vary from country to country, but they all focus on
eliminating hazards and minimising risks.
Occupational health services
In every country we have health services whose essential
function is the prevention and promotion of health. In
some countries they are covered by own staff.
And, in most workplaces, medical services are available
on-site; where they are unavailable, employees have
access to medical services through various health plans.
Employee training and representation
Training and awareness-raising
All employees have on-line courses available to them on
occupational health, safety and well-being. We also
provide ongoing, specific training with the local country
teams on the implementation of health, safety and well-
being management systems and numerous health and
awareness-raising campaigns.
Representativeness and worker participation
We promote worker and other stakeholder information,
consultation and participation to ensure healthy, safe
workplaces. Employee representation on joint health and
safety committees is the model in place in the countries
in which we operate, and 90% of our employees are
represented on said committees.
Promoting workers' health
At Telefónica, we encourage and promote the physical
and mental health of our employees both in the
workplace and in their personal and family environments.
In line with our aim to be a benchmark for corporate well-
being, generating a positive impact on our employees,
collaborators, their environment and the organisation, we
implement initiatives to foster a culture of well-being at
every level of the organisation, offering workers health
and well-being benefits.
We also raise awareness through various health
programs. We offer a portfolio of social benefits, adapted
to local practices in the markets in which we operate,
including universal health insurance for all employees and
support for people with disabilities.
We promote well-being and a healthy psychosocial
environment in the workplace to reduce emotional and
mental stress.
All these programs help to implement corrective and
preventive measures in each country.
In addition, the psychosocial working environment is one
of the performance indicators that Telefónica has publicly
committed to addressing.
We enable workers' access to these services and
wellness programs through comprehensive
communication campaigns. We also run various training
courses on emotional health, stress management, time
management, leadership style, suicide prevention and
others.
Employee health and safety: COVID-19 crisis
management
In 2021, the pandemic has posed numerous challenges in
all the countries where we are present and our
management has focused on the safety of our
employees, customers and partners.
The formula that has made it possible for us to manage
this pandemic is a balanced mix of data analysis,
participation in international forums (WHO and United
Nations) and the daily interpretation of qualitative
information (press, trends, news agencies and specialised
studies).
With minor adaptations to existing tools, we have
extracted maximum performance from the data and
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
107
made safe progress on both health protection targets
and business challenges.
We have made significant efforts to protect our
employees by ensuring safe and healthy workplaces.
Therefore, this year, 2021, we have continued to move
forward with the previously designed return plan and the
following targets: safeguard people's health and safety;
ensure the activity of people and service to our
customers; and prevent future risks.
Actions to achieve these targets have varied according to
how the pandemic has evolved in each country and
criteria based on business activities and employee
groups.
Each of these stages has been agreed with the main
trade union bodies both in Spain and globally: UGT,
CC.OO. and UNI Global Union (Trade Union
Coordination).
The time planning differs in each country and is subject
to many variables: key country indicators, active cases of
the Company in the location, conditions for return to
work. For this reason, although the plan is the same,
implementation occurs at different times.
At all times, the return to work plan has been addressed
jointly between Telefónica and the main trade unions in
Spain, i.e. UGT and CC.OO., as well as UNI Global Union.
During 2021, each country has established locally
appropriate systems through health and safety
committees, temporary commissions linked to COVID-19
or other dialogue instruments to ensure compliance with
agreements and review any extraordinary incidents that
may arise until the pandemic is under control.
This also includes a commitment to create spaces for
collaboration in the field of collective bargaining to
analyse and capitalise on the lessons learned from the
management of the pandemic in order to consolidate
home-working and flexibility schemes, as well as new
health and coexistence protocols.
Liquidity and capital
resources
Financing
There were no financing transactions carried out in the
bond market during 2021.
The main transaction arranged in 2021 in the bank market
is as follows:
On March 26, 2021, Telefónica, S.A. signed and drew
down 200 million euros of its bilateral loan and
originally scheduled to mature in 2022. On June 28,
2021 an early repayment took place.
Available funds
At December 31, 2021 Telefónica, S.A.’s available funds
from undrawn lines of credit in different financial
institutions totaled 10,415 million euros (of which 10,227
million euros maturing in more than 12 months).
Additionally, cash and cash equivalents as of December
31, 2021 amount to 5,807 million euros.
Additional information on sources of liquidity and
undrawn lines of credit available to the Company, on
liquidity risk management, on the Company’s debt levels,
and on capital management is provided in Notes 13, 14, 15
and 16 of the financial statements.
Contractual commitments
Note 19 to the financial statements provides information
on firm commitments giving rise to future cash outflows
and associated with operating leases, primarily.
Credit risk management
The credit risk in Telefónica, S.A. mainly refers to the one
associated with financial derivative instruments arranged
with different entities. The detailed description of how
those risks are managed and hedged is included in Note
16.
Credit rating
At December 31, 2021, Telefónica, S.A.’s long-term issuer
default rating is "BBB stable outlook" from Fitch, “BBB-
stable outlook" from Standard & Poor's and “Baa3 stable
outlook" from Moody's. During 2021, there have not been
changes in the long-term credit ratings by any of the
three agencies. Last changes in the credit ratings took
place in 2020 when Standard and Poor’s revised the
outlook to “negative“ from “stable” on April 1, 2020 and
later, on November 20, 2020 downgraded the rating to
“BBB - stable” from “BBB negative”. On November 7, 2016
Moody's downgraded the rating to “Baa3 stable” from
“Baa2 negative” and on September 5, 2016 Fitch
downgraded the rating to “BBB stable” from “BBB+
stable”.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
108
In 2021, measures taken to protect the credit rating
included an active portfolio management through the
closing of the sale of telecommunications towers division
in Europe (Spain and Germany) and in Latin America
(Brazil, Peru, Chile and Argentina), the completion of the
sale of the entire share capital of Telefónica de Costa
Rica TC and the agreement reached for the sale of the
entire share capital of Telefónica Móviles El Salvador.
Telefónica also closed various strategic deals to reinforce
its business profile, on one side with Liberty Global plc,
with which it has agreed to combine their respective
operating businesses in the United Kingdom in a 50-50
joint venture, and on the other side, Telefónica has also
closed the agreement reached between Telefónica Chile
and KKR Alameda Aggregator for the sale of 60% of the
shares of InfraCo, that will provide wholesale connectivity
services to Telefónica Chile on InfraCo’s fibre network
and have close the agreement with CDPQ for the
construction, development and operation of a fibre
(FTTH) network in Brazil. Finally, Telefónica Colombia has
entered into a sale and purchase agreement on fibre
assets with a Colombian company controlled by KKR.
Apart from that, Telefónica decided to maintain the
distribution of dividends through two voluntary scrip
dividends in 2021 and Telefónica España signed a social
pact for employment supported by the largest trade
unions that contemplates an individual suspension plan
of employment, fully voluntary.
Dividend policy
Telefónica, S.A.’s dividend policy is revised yearly based
on the Group’s earnings, cash generation, solvency,
liquidity, flexibility to make strategic investments. 
On March 2017 the Board of Directors of Telefónica, S.A.
decided to define the corresponding payment periods of
the dividends. Therefore, from there on, the dividend
payment in the second quarter will take place in June,
and the dividend payment in the fourth quarter will take
place in December, in both cases on or before the third
Friday of the corresponding month.
In February 2020, Telefónica announced the dividend
policy for the year 2020: 0.40 euros per share payable in
December 2020 (0.20 euros per share) and in June 2021
(0.20 euros per share).
In May 2020, after the corresponding analyses, it was
concluded that the Company had a sufficiently healthy
cash position to maintain the previously announced
dividends payment. However, for reasons of financial
prudence in the context of the COVID-19 health crisis and
in order to grant greater flexibility in regard to cash
outflows and different alternatives for the shareholders, it
was deemed appropriate to propose for approval of the
Annual General Shareholders Meeting held on June 12,
2020 the implementation of the payment of sums to be
made during this fiscal year 2020 through separate scrip
dividends (the “Telefónica Flexible Dividend”), which as is
known, provides all shareholders with the choice of
receiving the relevant compensation in shares or in cash,
at the shareholder’s discretion.
The Annual General Shareholders Meeting held on June
12, 2020 approved the Proposals of the scrip dividend,
which were executed in June and December 2020.
In February 2021, Telefónica announced the dividend
policy for the year 2021, which consists of an amount of
0.30 euros per share, payable in December 2021 (0.15
euros per share) and in June 2022 (0.15 euros per share).
The Annual General Shareholders Meeting held on April
23, 2021 approved the Proposals of the scrip dividend,
which were executed in June and December, 2021. 
For the payment in Jun 2022, the adoption of the
corresponding corporate resolutions will be proposed to
the Annual General Meeting to be held in 2022.
Treasury shares
Telefónica has performed, and may consider performing,
transactions with treasury shares and financial
instruments or contracts that confer the right to acquire
treasury shares or assets whose underlying is Company
shares.
Treasury share transactions will always be for legitimate
purposes, including:
Undertaking treasury share acquisitions approved by
the Board of Directors or pursuant to General
Shareholders' Meeting resolutions.
Honoring previous legitimate commitments assumed.
Covering requirements for shares to allocate to
employees and management under stock option plans.
Other purposes in accordance with prevailing
legislation. In the past, treasury shares purchased on
the stock market were exchanged for other shares-
securities (as in the case of preferred capital securities),
swapped for stakes in other companies (e.g. the share
exchange with KPN) acquired to reduce the number of
shares in circulation (by redeeming the shares
acquired), thereby boosting earnings per share, the
delivery of treasury shares in exchange for the
acquisition of a stake in another company (such as the
agreement with Prosegur Compañía de Seguridad,
S.A.).
Treasury share transactions will not be performed in any
event based on privileged information or in order to
intervene in free price formation. In particular, any of the
conduct referred to in Articles 83.ter.1 of the Spanish
Securities Market Law and 2 of Royal Decree 1333/2005
of November 11 implementing the Spanish Securities
Market Law, with regards to market abuse will be
avoided.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
109
The disclosure of number of treasury shares at the end of
2021 and 2020, as well as the explanation about the
evolution of the figure and the transactions involving
treasury shares in 2021, are described in Note 11 of these
financial statements.
Risk Factors
The Telefónica Group is affected by a series of risk
factors that affect exclusively the Group, as well as a
series of external factors that are common to businesses
of the same sector. The main risks and uncertainties
faced by Telefónica, which could affect its business,
financial condition, results of operations and/or cash
flows are set out below and must be considered jointly
with the information set out in these Financial
Statements.
These risks are currently considered by the Telefónica
Group to be material, specific and relevant in making an
informed investment decision in respect of the Company.
However, the Telefónica Group is subject to other risks
that have not been included in this section based on the
Telefónica Group's assessment of their specificity and
materiality based on the Group's assessment of their
probability of occurrence and the potential magnitude of
their impact.
Risks are presented in this section grouped into four
categories: business, operational, financial, and legal and
compliance.
These categories are not presented in order of
importance. However, within each category, the risk
factors are presented in descending order of importance,
as determined by Telefónica at the date of this
document. Telefónica may change its vision about their
relative importance at any time, especially if new internal
or external events arise.
Risks related to the Business Activities.
Telefónica's competitive position in some
markets could be affected by the evolution of
competition and market consolidation.
The Telefónica Group operates in highly competitive
markets and it is possible that the Group may not be able
to market its products and services effectively or respond
successfully to the different commercial actions carried
out by its competitors, causing it to not meet its growth
and customer retention plans, thereby jeopardizing its
future revenues and profitability.
The reinforcement of competitors, the entry of new
competitors (new players or OTTs), or the merger of
operators in certain markets, may affect Telefónica's
competitive position, negatively affecting the evolution of
its revenues and market share or increasing its costs. In
addition, changes in competitive dynamics in the
different markets in which the Telefónica Group operates,
such as in Chile, Colombia, Peru and Argentina where
there are aggressive customer acquisition offers,
including unlimited data and discounts on certain
services, among others, can affect the competitive
position and the efficiency of Telefónica's operations.
If Telefónica is not able to successfully face these
challenges, the Group's business, financial condition,
results of operations and/or cash flows could be
adversely affected.
The Group requires government concessions
and licenses for the provision of a large part of
its services and the use of spectrum, which is a
scarce and costly resource.
The telecommunications sector is subject to laws and
sector-specific regulations. The fact that the Group's
business is highly regulated affects its revenues,
operating income before depreciation and amortization
("OIBDA") and investments.
Many of the Group’s activities (such as the provision of
telephone services, Pay TV, the installation and operation
of telecommunications networks, etc.) require licenses,
concessions or authorizations from governmental
authorities, which typically require that the Group
satisfies certain obligations, including minimum specified
quality levels, and service and coverage conditions. If the
Telefónica Group breaches any such obligations, it may
suffer consequences such as economic fines or, in a
worst-case scenario, other measures that would affect
the continuity of its business. Exceptionally, in certain
jurisdictions, the terms of granted licenses may be
modified before the expiration date of such licenses or, at
the time of the renewal of a license, new enforceable
obligations could be imposed or the renewal of a license
could be refused.
Additionally, the Telefónica Group could be affected by
the regulatory actions of antitrust authorities. These
authorities could prohibit certain actions, such as new
acquisitions or specific practices, create obligations or
impose heavy fines. Any such measures implemented by
the antitrust authorities could result in economic and/or
reputational loss for the Group, in addition to a loss of
market share and/or harm to the future growth of certain
of its businesses.
Any of the foregoing could have an adverse effect on the
business, financial condition, results of operations and/or
cash flows of the Group.
Access to new concessions/ licenses of spectrum.
The Group requires sufficient spectrum to offer its
services. The Group's failure to obtain sufficient or
appropriate spectrum capacity in the jurisdictions in
which it operates, or its inability to assume the related
costs, could have an adverse impact on its ability to
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
110
maintain the quality of existing services and on its ability
to launch and provide new services, which may materially
adversely affect Telefónica’s business, financial condition,
results of operations and/or cash flows.
The intention of the Group is to maintain current
spectrum capacity and, if possible, to expand it,
specifically through the participation of the Group in
spectrum auctions which are expected to take place in
the next few years, which will likely require cash outflows
to obtain additional spectrum or to comply with the
coverage requirements associated with some of the
related licenses.
In Spain, the Ministry of Economic Affairs and Digital
Transformation launched a public consultation on the 26
GHz band in December 2021. This consultation raises the
possibility of assigning part of the spectrum to
companies, industries and organizations operating in a
specific sector, that deploy private networks to support
their connectivity needs (verticals). This could mean more
competition in the private corporate network segment
and a possible increase in spectrum prices during the
auction. The auction is expected to take place during
2022.
In Latin America, several auction processes are expected
in the near term: (i) in Colombia, the "5G Plan" as well as
the 2020-2024 Spectrum Public Policy and the
2020-2024 Spectrum Allocation Framework Plan were
published. These policy documents announced actions to
auction the remaining spectrum in the 700 MHz, 1,900
MHz and 2,500 MHz bands, without indicating a concrete
time frame. Additionally, with regards to spectrum in the
3.5 GHz band, the Ministerio de las Tecnologías de la
Información y las Comunicaciones ("MinTic") postponed
the auction without indicating a specific date to start the
process. Telefónica has requested MinTic to delay any
spectrum auction until the review of the existing
spectrum valuation methodology, in order to align costs
with the spectrum value generation capacity is
completed, and specific measures to avoid resource
monopolization by the dominant operator are put in
place; and (ii) in Peru, Telefónica del Perú S.A.A. was pre-
selected for the auction on the 1,750 - 1,780 MHz, 2,150 -
2,180 MHz and 2,300 - 2,330 MHz bands. The auction has
been postponed to the end of February and further
delays are foreseeable. With regards to 5G and the
spectrum auction for the 3.5 GHz and 26 GHz band, the
new government has not yet adopted any decision.
Existing licenses: renewal processes and modification of
conditions for operating services.
The revocation or failure to renew the Group’s existing
licenses, authorizations or concessions, or any challenges
or amendments to their terms, could materially adversely
affect Telefónica’s business, financial condition, results of
operations and/or cash flows.
With respect to Latin America:
In Brazil, the Agencia Nacional de Telecomunicações
("ANATEL") approved, on February 8, 2021, Resolution
741/2021 which sets the Regulation for the adaptation of
Fixed Commuted Telephony Service ("STFC")
Concessions. ANATEL is still working on the methodology
for calculating the migration balance and there is a risk
that consensus between the parties on the migration
calculation may not be reached. In any case, if a decision
is made by Telefónica not to migrate from the concession
regime to the authorization regime, the STFC concession
held by Telefónica will remain in force until December 31,
2025. Resolution 744/2021 of April 8, 2021 establishes
that, at the end of the life of the concession contracts, the
transfer of the right of use of shared-use assets will be
guaranteed under fair and reasonable economic
conditions, in the event that the Granting Authority or the
company that succeeds the provider wishes to make use
of these assets to maintain the continuity of the provision
of STFC under the public regime.  In addition, Telefónica
could lose its right to operate spectrum in the 450 MHz
band, granted in certain states, if Telefónica's appeal
against a decision adopted by the regulator in June 2019
is not successful. Furthermore, regarding the extension of
the 850 MHz band authorizations, if the legal and
regulatory requirements are met, ANATEL agreed to
extend the current authorizations for the use of radio
frequencies in Bands A and B, proposing their approval,
on a primary basis, until November 29, 2028. However,
specific conditions for renewal, including those related to
the economic valuation criteria and obligations, were
challenged by the affected service providers (including
Telefónica). After ANATEL dismissed the appeals filed by
the providers, a decision on the issue is still pending and
requires a positioning from the Federal Court of
Accounts.
In Peru, an arbitration process was started by the Group,
to challenge the decision adopted by the Ministry of
Transportation and Communications (“MTC”), denying
the renewal of concessions for the provision of fixed-line
services, valid until 2027. Nevertheless, Telefónica del
Perú S.A.A. holds other concessions for the provision of
fixed-line services that allow it to provide these services
beyond 2027. The renewal of the 1,900 MHz band in all of
Peru (except for Lima and Callao), which expired in 2018,
and of other telecommunications services were
requested by the Group and a decision by the MTC is still
pending. Nevertheless, these concessions are valid while
the procedures are in progress.
In Colombia, in April 2021, the renewal of the license to
use 15 MHz in the 1,900 MHz band was requested (the
current license expired on October 18, 2021). On October
15, 2021, MinTic issued a resolution setting the conditions
for the renewal of such license. The company has
appealed such decision before the MinTic in order to
reduce the amount proposed by the authority and, to this
date, a resolution is pending.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
111
In Argentina, in connection with Decree of Necessity and
Urgency 690/2020 ("DNU 690/2020"), Telefónica de
Argentina, S.A. and Telefónica Móviles Argentina, S.A.
(collectively, "Telefónica Argentina") filed a lawsuit
against the Argentine State, alleging that price
regulations set by DNU 690/2020 constitute a breach of
a series of contracts for licenses to provide services and
spectrum use authorizations entered into between
Telefónica Argentina and the Argentine State, including
the licenses resulting from the 2014 spectrum auction.
Such contracts and their regulatory framework stated
that the services provided by Telefónica Argentina were
private and prices would be freely set by Telefónica
Argentina. However, DNU 690/2020, by providing that
the services will be "public services" and that prices will
be regulated by the Argentine State, substantially
modifies the legal status of those contracts, affecting the
performance of their obligations and substantially
depriving Telefónica Argentina of essential rights derived
from those contracts. The lawsuit filed by Telefónica
Argentina was rejected in September 2021 and the
company appealed this decision. On December 17, 2021,
the first instance ruling was revoked and the application
of articles 1, 2, 3, 5 and 6 of DNU 690/2020 and
resolutions 1666/2020, 204/2021 and 1467/2020 (relating
to the control of tariffs and the universal basic service)
was suspended during six months or until the final
decision is adopted. During this period, Telefónica will not
be subject to the provisions contained in the DNU
690/2020 in relation to price and public service
regulations.
During 2021, the Group's consolidated investment in
spectrum acquisitions and renewals amounted to 1,704
million euros, mainly due to the acquisition of spectrum in
Brazil, the United Kingdom (before the establishment of
JV VMED O2 UK), Spain and Chile (compared to 126
million euros in 2020). In the event that the licenses
mentioned above are renewed or new spectrum is
acquired, it would involve additional investments by
Telefónica.
Further information on certain key regulatory matters
affecting the Telefónica Group and the concessions and
licenses of the Telefónica Group can be found in the
Appendix VI of the 2021 Consolidated Financial
Statements: "Key regulatory issues and concessions and
licenses held by the Telefónica Group".
Telefónica depends on its suppliers.
The existence of critical suppliers in the supply chain,
especially in areas such as network infrastructure,
information systems or handsets with a high
concentration in a small number of suppliers, poses risks
that may affect Telefónica's operations. This may cause
legal contingencies or damages to its image in the event
that a participant in the supply chain engages in practices
that do not meet acceptable standards or that otherwise
fail to meet Telefónica's performance expectations. This
may include delays in the completion of projects or
deliveries, poor-quality execution, cost deviations and
inappropriate practices.
As of December 31, 2021, the Group depended on three
handset suppliers (one of them located in China) and
eight network infrastructure suppliers (two of them
located in China), which, together, accounted for 83%
and 80%, respectively, of the aggregate value of
contracts awarded in 2021 to handset suppliers and
network infrastructure suppliers, respectively. One of the
handset suppliers represented 46% of the aggregate
value of contracts awarded in 2021 to handset suppliers.
These suppliers may, among other things, extend delivery
times, raise prices and limit supply due to their own stock
shortfalls and business requirements or for other reasons.
If suppliers cannot supply their products to the Telefónica
Group within the agreed deadlines or such products and
services do not meet the Group's requirements, this could
hinder the deployment and expansion plans of the
network. This could in certain cases affect Telefónica's
compliance with the terms and conditions of the licenses
under which it operates, or otherwise adversely affect the
business and operating results of the Telefónica Group. In
addition, the possible adoption of new protectionist
measures in certain parts of the world, including as a
result of trade tensions between the United States and
China and/or the adoption of lockdown or other
restrictive measures as a result of the COVID-19
pandemic or any other crisis or pandemic, may have an
adverse impact on certain of Telefónica's suppliers and
other players in the industry. The semiconductor industry
in particular is facing various challenges, as a result
mainly of supply problems at a global level, which in turn
is affecting multiple sectors (including technology)
through delivery delays and price increases, which could
affect the Telefónica Group or others who are relevant to
its business, including its customers, suppliers and
partners. During 2020 and 2021 specific monitoring has
been carried out and action plans have been developed
by the Group with respect to the supply chain challenges
resulting from the COVID-19 pandemic, as well as the
potential discontinuation of use of some suppliers as a
result of the U.S.-China conflict.
The imposition of trade restrictions and any
disruptions in the supply chain, such as those related to 
international transport, could result in higher costs and
lower margins or affect the ability of the Telefónica Group
to offer its products and services and could adversely
affect the Group's business, financial condition, results of
operations and/or cash flows.
Telefónica operates in a sector characterized by
rapid technological changes and it may not be
able to anticipate or adapt to such changes or
select the right investments to make. 
The pace of innovation and Telefónica's ability to keep up
with its competitors is a critical issue in a sector so
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
112
affected by technology such as telecommunications. In
this sense, significant additional investments will be
needed in new high-capacity network infrastructures to
enable Telefónica to offer the features that new services
will demand, through the development of technologies
such as 5G or fiber optic.
New products and technologies are constantly emerging
that can render products and services offered by the
Telefónica Group, as well as its technology, obsolete. In
addition, the explosion of the digital market and the
entrance of new players in the communications market,
such as mobile network virtual operators ("MNVOs"),
internet companies, technology companies or device
manufacturers, could result in a loss of value for certain of
the Group's assets, affect the generation of revenues, or
otherwise cause Telefónica to have to update its
business model. In this respect, revenues from traditional
voice business are shrinking, while new sources of
revenues are increasingly derived from connectivity and
digital services. Examples of these services include video,
Internet of Things (IoT), cybersecurity, big data and cloud
services.
One of the technologies currently being developed by
telecommunications operators, including Telefónica (in
Spain and Latin America), is the new FTTx type networks
which allow the offering of broadband accesses over
fiber optics with high performance. However, the
deployment of such networks, in which the copper of the
access loop is totally or partially replaced by optical fiber,
requires high levels of investment. As of December 31,
2021, in Spain, fiber coverage reached 26.9 million
premises. There is a growing demand for the services that
these new networks can offer to the end customer.
However, the high levels of investment required by these
networks result in the need to continuously consider the
expected return on investment, and no assurance can be
given that these investments will be profitable.
In addition, the ability of the Telefónica Group's IT
systems (operational and backup) to adequately support
and evolve to respond to Telefónica's operating
requirements is a key factor to consider in the commercial
development, customer satisfaction and business
efficiency of the Telefónica Group. While automation and
other digital processes may lead to significant cost
savings and efficiency gains, there are also significant
risks associated with such transformation processes. Any
failure by the Telefónica Group to develop or implement
IT systems that adequately support and respond to the
Group's evolving operating requirements could have an
adverse effect on the Group's business, financial
condition, results of operations and/or cash flows.
The changes outlined above force Telefónica to
continuously invest in the development of new products,
technology and services to continue to compete
effectively with current or future competitors, and, for this
reason, the Group's profit and margins may be reduced or
such investment could not lead to the successful
development or commercialization of new products or
services. To contextualize the size of the Group's
investments, total research and development
expenditure in 2021 was 835 million euros (959 million
euros in 2020). These expenditures represented 2.1% and
2.2% of the Group's consolidated revenues in 2021 and
2020, respectively. These figures have been calculated
using the guidelines established in the Organization for
Economic Co-operation and Development ("OECD")
manual.
If Telefónica is not able to anticipate and adapt to the
technological changes and trends in the sector, or to
properly select the investments to be made, this could
negatively affect the Group's business, financial
condition, results of operations and/or cash flows.
The Telefónica Group's strategy which is
focused on driving new digital businesses and
providing data-based services, increases its
exposure to risks and uncertainties arising from
data privacy regulation.
The Telefónica Group's commercial portfolio includes
products and/or services which are based on the use,
standardization and analysis of data, as well as the
deployment of advanced networks and the promotion of
new technologies related to big data, cloud computing,
cybersecurity, artificial intelligence and IoT. 
The large amount of information and data that is
processed throughout the Group (with approximately
369.1 million accesses associated with
telecommunications services, digital products and
services and Pay TV and an average number of 107,776
employees in 2021), increases the challenges of
complying with privacy regulations. Moreover, there is a
risk that measures adopted in response to these
regulations may stifle innovation. Conversely, the Group’s
efforts to promote innovation may increase compliance
risks and costs.
One of the most important pieces of regulation for the
Telefónica Group's operations in the European Union is
Regulation (EU) 2016/679 of the European Parliament and
Council of April 2016, on the protection of natural persons
with regard to the processing of personal data and on the
free movement of such data ("GDPR"), whose content
has become a benchmark for all countries where the
Telefónica Group operates. In addition, progress
continues to be made on the proposal for a future
European regulation concerning the respect for privacy
and protection of personal data in electronic
communications ("e-Privacy Regulation"), which would
repeal Directive 2002/58/EC. If approved, this proposal
could establish additional and more restrictive rules than
those established in the GDPR, which may increase
compliance risks and costs.
Moreover, given that the Telefónica Group operates its
business on a global scale, it frequently carries out
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
113
international transfers of personal data of its customers,
users, suppliers, employees and other data subjects to
countries outside the European Economic Area (“EEA”)
that have not been declared to have an adequate level of
data protection by the European Commission, either
directly or through third parties. In this context, it is
particularly relevant to have all the necessary legal
controls in place to ensure that such international data
transfers are carried out in accordance with the GDPR.
However, there can be no assurance that the data
transfers which took place under the framework of the
EU-U.S. Privacy Shield did not result in a breach of the
GDPR.
One of the relevant contractual measures to ensure
the lawfulness of international data transfers to any
country outside the EEA not found by the European
Commission to have an adequate level of data protection,
is the signing, between the data importer and the data
exporter, of the new standard contractual clauses
("SCC") approved by the European Commission
according to Implementing Decision (EU) 2021/914 of
June 4, 2021. These new SCC, which entered into force
on June 27, 2021, repeal the old SCC and include a novel
modular set of clauses for their application according to
the data processing role of both the exporter and the
importer. Furthermore, the entry into force of the new
SCC obliges companies that are going to use them to
legitimize their transfers to assess and adopt additional
measures deemed appropriate for the due protection of
the data transferred to the third country.  This is because
SCC, in general, are not sufficient for this purpose, as the
public authorities of the third country, in accordance with
their local regulations, may have the power to access or
request access to the data transferred. The additional
measures to be adopted are mainly technical such as
data encryption, and derive in particular from the impact
analysis of each transfer and the country of destination,
all following the guidelines issued by the European Data
Protection Board in its Recommendations 01/2020.
Furthermore, the adoption of the new SCC by the
European Commission as the main legal tool to legitimize
transfers, obliges companies to replace the old SCC, as
the old SCC will cease to be legally valid at the end of
2022 in accordance with the aforementioned
Implementing Decision. The entry into force of the new
SCC and their novel module structure and dispositive
parts to be negotiated between data exporters and
importers, the possible uncertainty about their scope of
application and implementation, the mandatory
assessment and analysis of each international transfer
and changeable local regulations of the country of
destination and also the obligation to renew all
agreements that include the old SCC, pose a challenge
for the Group and, with it, a potential risk of non-
compliance in the performance of international data
transfers in accordance with the GDPR.
In addition, the following recent and prospective
regulatory developments may be material to the
Telefónica Group's operations: (i) in the United Kingdom,
its exit from the European Union on January 1, 2021 means
that the Group must monitor how its operations and
business in the United Kingdom are affected in terms of
applicable privacy regulations and, specifically, the flow
of data to and from the United Kingdom. The European
Commission declared the United Kingdom as a country
with an adequate level of data protection according to
the Adequacy Decision of June 28, 2021. Accordingly,
entities that transfer data between both territories will not
be required to adopt additional tools or measures to
legitimize international transfers. The Adequacy Decision
establishes an initial period of validity of four years, which
may only be extended if the United Kingdom
demonstrates that it continues to ensure an adequate
level of data protection. In this regard, it is worth
mentioning that, since European Union regulations no
longer apply in the United Kingdom, in September 2021,
the United Kingdom began the appropriate public
consultations to analyze the modification of its local
privacy and data protection regulations with a view to
updating them in the face of new technological
challenges and business opportunities in the use of data.
The result of this amendment could impact the
Telefónica Group's business in the United Kingdom and
the aforementioned international data transfers to and
from the United Kingdom, either because additional
regulatory restrictions or impositions are imposed that
reduce the capacity for innovation and the development
of new services and products, or because the European
Union authorities consider that the United Kingdom is no
longer a country with an adequate level of data
protection, in which case the Telefónica Group may face
similar challenges and risks as it is currently facing with
respect to data transfers to the United States or other
territories not declared as having an adequate level of
protection; and (ii) in Latin America, Law No. 13,709 in
Brazil imposes standards and obligations similar to those
required by the GDPR, including a sanctioning regime
which is in force from August 2021, with fines for non-
compliance of up to 2% of the Group's income in Brazil in
the last financial year subject to a limit of 50 million
Brazilian reais (approximately 8 million euros based on the
exchange rate as of December 31, 2021) per infraction,
which may increase compliance risks and costs.
Furthermore, in the case of Ecuador, the Organic
Law on Data Protection has entered into force, although
the effectiveness of the sanctioning regime is postponed
for a two-year adaptation period and, in other countries
of Latin America where the Group operates, such as
Argentina and Chile, there are regulatory proposals to
bring regulation more in line with the provisions set forth
in the GDPR, which may increase compliance risks and
costs. 
Data privacy protection requires careful design of
products and services, as well as robust internal
procedures and rules that can be adapted to regulatory
changes where necessary, all of which entails
compliance risk. Failure to maintain adequate data
security and to comply with any relevant legal
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
114
requirements could result in the imposition of significant
penalties, damage to the Group's reputation and the loss
of trust of customers and users.
Telefónica's reputation depends to a large extent on the
digital trust it is able to generate among its customers
and other stakeholders. In this regard, in addition to any
reputational consequences, it is important to note that, in
the European Union, very serious breaches of the GDPR
may entail the imposition of administrative fines of up to
the larger of 20 million euros and 4% of the infringing
company's overall total annual revenue for the previous
financial year. Furthermore, once it is approved, the e-
Privacy Regulation may set forth sanctions for breaches
of it similar to those provided for in the GDPR.
Any of the foregoing could have an adverse effect on the
business, financial condition, results of operations and/or
cash flows of the Group.
Telefónica may not anticipate or adapt in a
timely manner to changing customer demands
and/or new ethical or social standards, which
could adversely affect Telefónica's business and
reputation.
To maintain and improve its position in the market vis-à-
vis its competitors, it is vital that Telefónica: (i) anticipates
and adapts to the evolving needs and demands of its
customers, and (ii) avoids commercial or other actions or
policies that may generate a negative perception of the
Group or the products and services it offers, or that may
have or be perceived to have a negative social impact. In
addition to harming Telefónica's reputation, such actions
could also result in fines and sanctions.
In order to respond to changing customer demands,
Telefónica needs to adapt both (i) its communication
networks and (ii) its offer of digital services.
The networks, which had historically focused on voice
transmission, are evolving into increasingly flexible,
dynamic and secure data networks, replacing, for
example, old copper telecommunications networks with
new technologies such as fiber optics, which facilitate the
absorption of the exponential growth in the volume of
data demanded by the Group's customers.
In relation to digital services, customers require an
increasingly digital and personalized experience, as well
as a continuous evolution of the Group's product and
service offering. In this sense, new services such as
"Smart Wi-Fi" or "Connected Car", which facilitate certain
aspects of the Group's customers' digital lives, are being
developed. Furthermore, new solutions for greater
automation in commercial services and in the provision of 
the Group's services are being developed, through new
apps and online platforms that facilitate access to
services and content, such as new video platforms that
offer both traditional Pay TV, video on demand or multi-
device access. However, there can be no assurance that
these and other efforts will be successful. For example, if
streaming television services, such as Netflix or others,
become the principal way television is consumed to the
detriment of the Group's Pay TV service, the Group's
revenues and margins could be affected.
In the development of all these initiatives it is also
necessary to take into account several factors: first, there
is a growing social and regulatory demand for companies
to behave in a socially responsible manner, and, in
addition, the Group's customers are increasingly
interacting through online communication channels, such
as social networks, in which they express this demand.
Telefónica's ability to attract and retain clients depends
on their perceptions regarding the Group's reputation
and behavior. The risks associated with potential damage
to a brand's reputation have become more relevant,
especially due to the impact that the publication of news
through social networks can have.
If Telefónica is not able to anticipate or adapt to the
evolving needs and demands of its customers or avoid
inappropriate actions, its reputation could be adversely
affected, or it could otherwise have an adverse effect on
the business, financial condition, results of operations
and/or cash flows of the Group.
Operational Risks
Information technology is key to the Group's
business and is subject to cybersecurity risks.
The risks derived from cybersecurity are among the
Group's most relevant risks due to the importance of
information technology to its ability to successfully
conduct operations. Despite advances in the
modernization of the network and the replacement of
legacy systems in need of technological renewal, the
Group operates in an environment increasingly prone to
cyber-threats and all of its products and services, such as
mobile Internet or Pay TV services, are intrinsically
dependent on information technology systems and
platforms that are susceptible to cyberattacks.
Successful cyberattacks could prevent the effective
provision by the Group of products and services to
customers. Therefore, it is necessary to continue to
identify and remedy any technical vulnerabilities and
weaknesses in the Group's operating processes, as well
as to strengthen its capabilities to detect and react to
incidents. This includes the need to strengthen security
controls in the supply chain (for example, by focusing on
the security measures adopted by the Group's partners
and other third parties), as well as to ensure the security
of the services in the cloud. As a result of the
circumstances brought by the COVID-19 pandemic,
security measures related to remote access and
teleworking of employees and collaborators were
reviewed and strengthened, but no assurance can be
provided that such security measures will be entirely
effective.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
115
Telecommunications companies worldwide face
continuously increasing cybersecurity threats as
businesses become increasingly digital and dependent
on telecommunications, computer networks and Cloud
Computing technologies. Cybersecurity threats may
include gaining unauthorized access to the Group's
systems or propagating computer viruses or malicious
software to misappropriate sensitive information like
customer data or disrupt the Group's operations. In
addition, traditional security threats, such as theft of
laptop computers, data devices and mobile phones may
also affect the Group along with the possibility that the
Group's employees or other persons may have access to
the Group's systems and leak data and/or take actions
that affect the Group's networks or otherwise adversely
affect the Group or its ability to adequately process
internal information or even result in regulatory penalties.
In particular, in the past three years, the Group has
suffered several cybersecurity incidents. Attacks during
this period include: (i) intrusion attempts (direct or
phishing), exploitation of vulnerabilities and corporate
credentials being compromised for ransomware
deployment (through malicious software that encrypts
business data); (ii) Distributed Denial of Service (DDoS)
attacks, using massive volumes of Internet traffic that
saturate the service; and (iii) exploitation of vulnerabilities
to carry out fraud through online channels, usually
through the subscription of services without paying for
them. While none of these incidents had material
consequences, this may change in the future.
Some of the main measures adopted by the Telefónica
Group to mitigate these risks are early vulnerabilities
detection, access control measures, proactive log review
of critical systems, network segregation in zones and the
deployment of protective systems such as firewalls,
intrusion prevention systems and virus scanners among
other physical and logical security measures. In the event
that preventive and control measures do not prevent all
damage to systems or data, backup systems are
designed to provide for the full or partial retrieval of
information.
Although Telefónica seeks to manage these risks by
adopting technical and organizational measures, such as
those referred to above, as defined in its digital security
strategy, it cannot guarantee that such measures are
sufficient to avoid or fully mitigate such incidents.
Therefore, the Telefónica Group has insurance policies in
place, which could cover, subject to the policies terms,
conditions, exclusions, limits and sublimits of indemnity,
and applicable deductibles, certain losses arising out of
these types of incidents. To date, the insurance policies in
place have covered some incidents of this nature,
however due to the potential severity and uncertainty
about the evolution of the aforementioned events, these
policies may not be sufficient to cover all possible losses
arising out of these risks.
Natural disasters, climate change and other
factors beyond the Group's control may result in
unanticipated network or service interruptions
or quality loss.
Unforeseen service interruptions can be due to system
failures, natural disasters caused by natural or
meteorological events or phenomena, lack of electric
supply, network failures, hardware or software failures,
theft of network elements or cyber-attacks. Any of the
foregoing can affect the quality of, or cause interruption
to, the provision of the services of the Telefónica Group.
Changes in temperature and precipitation patterns
associated with climate change may increase the energy
consumption of telecommunications networks or cause
service disruption due to extreme temperature waves,
floods or extreme weather events.  In addition, these
changes may cause increases in the price of electricity
due to, for example, reduction in hydraulic generation as
a result of recurrent droughts. Further, as a result of
global commitments to tackle climate change, new
carbon dioxide taxes may be imposed and could affect,
directly or indirectly, the Company, and may have a
negative impact on the Group's operations results. The
Company analyzes these risks in accordance with the
recommendations of the TCFD (Task force on Climate-
related financial disclosures).
Network or service interruptions or quality loss could
cause customer dissatisfaction, a reduction in revenues
and traffic, the realization of expensive repairs, the
imposition of sanctions or other measures by regulatory
bodies, and damage to the image and reputation of the
Telefónica Group, or could otherwise have an adverse
effect on the business, financial condition, results of
operations and/or cash flows of the Group.
Financial Risks
Worsening of the economic and political
environment could negatively affect
Telefónica's business. 
Telefónica's international presence enables the
diversification of its activities across countries and
regions, but it exposes Telefónica to diverse legislation, as
well as to the political and economic environments of the
countries in which it operates. Any adverse developments
in this regard, including exchange rate or sovereign-risk
fluctuations, and the growing geopolitical tensions, may
adversely affect Telefónica's business, financial position,
cash flows and results of operations and/or the
performance of some or all of the Group's financial
indicators.
As of December 31, 2021 and 2020, the contribution of
each segment to Telefónica Group's total assets was as
follows: Telefónica Spain 22.9% (22.9% in 2020), VMED
O2 UK 11.1% (the former Telefónica United Kingdom 12.6%
in 2020), Telefónica Germany 18.3% (19.3% in 2020),
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
116
Telefónica Brazil 19.7% (19.1% in 2020) and Telefónica
Hispam 14.3% (14.3% in 2020). Additionally, net assets
(calculated as total assets minus total liabilities) of
Telefónica Hispam represented 4.6% of the total net
assets of Telefonica Group as of December 31, 2021 (11.0%
in 2020) (see Note 4 to the Consolidated Financial
Statements). Part of these assets are located in countries
that do not have an investment grade credit rating (in
order of importance, Brazil, Argentina, Ecuador, Costa
Rica, El Salvador and Venezuela). Likewise, Venezuela
and Argentina are considered countries with
hyperinflationary economies in 2021 and 2020.
The main risks are detailed by geography below:
In Europe, there are several risks of both an economic
and health nature. Among the latter, and although the
region has set an example in the advancement of
vaccination, there is the possibility, as is currently the
case, of a new outbreak of the COVID-19 pandemic due
to the emergence of new variants of COVID-19 that are
more contagious or resistant to the developed vaccines.
Among the economic risks, there is the negative impact
of this new health emergency situation, but also the
consequences of an excessive tightening of financing
conditions, both for the private and public sectors, with a
negative impact on disposable income that could even
lead to episodes of financial stress. The catalyst for this
scenario could be either global factors stemming from
the impact of the recent rise in inflation and the
consequences of the normalization of U.S. monetary
policy, or domestic factors such as a worsening of fiscal
sustainability in a European country, which would affect
the economic conditions of the countries in which
Telefónica operates.
Spain: there are several local sources of risks. One of
them stems from the uncertainty regarding the
execution of the Next Generation European funds
(NGEU) and the necessary reforms (labor and
pensions among the most important) in order to
continue accessing them, given the high level of
parliamentary fragmentation and the lack of
agreement on key issues. Secondly, there is a risk
that the effects of the COVID-19 pandemic could
have a more persistent negative economic impact
than expected in the event that, for example, supply
chains disruptions and high commodity prices
prolong the inflationary episode with a deeper impact
on household incomes. Third, as one of the most
open countries in the world, from a commercial point
of view, being among the top ten countries in respect
of capital outflows and inflows globally, any situation
of protectionist backlash could have significant
implications. Lastly, the high public debt levels
accumulated are an additional risk in the event of
financial stress.
Germany: In the short term, the main risk factor is
related to the COVID-19 pandemic and its effects.
The persistence of bottlenecks in the supply of raw
materials and intermediate goods in the
manufacturing sector could continue to limit the
expansion of economic activity. Another risk factor is
the uncertainty arising from the new government in
the short term, not only in terms of policies but also in
terms of its ability to execute on its ambitious climate
goals. As for the medium to long term, there is a risk
that a potential escalation of geopolitical tensions
could significantly reduce international trade, with a
consequent impact on the country's potential
growth, which is highly dependent on exports. In
addition, long-term challenges remain, such as the
aging of the population, in a context where the
drivers of growth are showing a worrying stagnation.
United Kingdom: in the short term, rising prices
due to continued supply disruptions, together with a
labor market showing signs of tightening, could lead to a
faster and closer monetary tightening than expected,
which would negatively affect growth. As for the
medium-term, the formal exit of the United Kingdom from
the European Union on December 31, 2020 (Brexit) will
entail an economic adjustment regardless of the
agreement reached on the new economic and
commercial relationship between the two regions. The
trade and bureaucracy costs of leaving the single market
and the customs union (especially those related to non-
tariff barriers) could weigh on the country's net trade. In
addition, there are still many gaps to be closed in the area
of services (particularly, financial and professional
services), and others pending renegotiation, so variables
such as investment, economic activity, employment and
migratory flows could be among the most affected, as
well as volatility in financial markets, which could limit or
condition access to capital markets. These changes can
be costly and disruptive to business relationships in the
affected markets, including those of Telefónica with its
suppliers and customers. The Group would also be
adversely affected if the pound sterling were to
depreciate. The catalyst for a depreciation, in addition to
a more pressing impact from Brexit, could be doubts
about the sustainability of government debt, at
historically high levels following the COVID-19 impact.
In Latin America, the exchange risk is particularly notable.
This risk is due to both external factors (global trade
tensions, abrupt movements in commodity prices,
concerns about growth, tightening US monetary policy
and financial imbalances in China) and internal factors
(challenges relating to controlling the COVID-19
pandemic and managing the underlying fiscal
deterioration, see "Unexpected and uncertain events,
such as the emergence of new variants of COVID-19
(coronavirus), significantly affect the Telefónica Group's
operations"):
Brazil: fiscal sustainability remains the main risk,
especially after the government modified the
spending cap to finance the new welfare program
Auxílio Brasil, which implies a loss of credibility in
fiscal prudence. Progress on structural reforms,
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
117
including administration and tax system reforms,
seems less likely now, which would result in lower
medium- and long-term growth. In this context, a
more depreciated exchange rate adds even more
pressure to already high inflation and monetary policy
normalization, which could negatively affect
disposable income. The fact that the country's rating
is below investment grade and that its internal
financing needs are high, poses an added financial
risk in a hypothetical scenario of global financial
stress, especially in view of the recent increase in
financial needs, could also have a negative impact on
the evolution of the exchange rate. On the political
front, the presidential elections (October 2022),
which are expected to be polarized, could imply
greater volatility in asset prices, including episodes of
exchange rate depreciation. Finally, Brazil also faces
the risk of energy rationing due to the exceptional
shortage of rainfall (which has been recently
alleviated in part), which has already led to a
significant increase in energy prices.
Argentina: Despite a favorable external context for
the country, macroeconomic and exchange rate risks
remain high. The challenges facing the economy,
both internal (the ongoing process of reducing the
public deficit in a context of high inflation) and
external (with significant financial maturities to be
refinanced in the short and medium term), increase
vulnerability to episodes of financial market volatility
in a scenario with limited levers for action. In addition,
the worsening inflation outlook because of the
exchange rate split and unsustainable price
containment measures threaten Telefónica's
profitability. On the political front, after the defeat of
the ruling party in the mid-term elections, there is a
growing need to reach consensus with other political
parties in order to legislate. Otherwise, the ruling
party will have no margin left but to govern the last
two years of its term of office by means of Necessity
and Urgency Decrees.
Chile, Colombia and Peru: are exposed not only to
changes in the global economy, given their
vulnerability and exposure to changes in commodity
prices, but also to tightening of global financial
conditions. On the domestic side, existing political
instability and the possibility of further social unrest
and the resurgence of populism could have a
negative impact in both the short and medium term.
The deteriorating fiscal situation resulting from
COVID-19 could have negative effects on future
economic performance and social stability to the
extent that fiscal consolidation drives tax reforms or
adjustments in the trajectory of social spending. The
acceleration of inflation threatens to be more
persistent than expected, which is generating a
strong reaction from central banks that could
eventually lead to an excessive deterioration in local
financing conditions. In political terms, there is a risk
that with the arrival of the new government in Chile,
which is also advancing in its particular constitutional
process, there will be changes in the regulatory and
normative framework that could affect the medium
term.
Unexpected and uncertain events, such as the
emergence of new variants of COVID-19
(coronavirus), significantly affect the
Telefónica's Group operations.
Although the worst of the COVID-19 pandemic may have
passed, the possibility of new outbreaks of the pandemic
due to new, more contagious, virulent, and vaccine-
resistant variants of COVID-19 remains. This could affect
our operations as follows, among others: first, there is a
possibility of further adverse supply shocks, primarily on
the production side, in the form of further disruptions in
supply chains, bottlenecks in the production of certain
goods and/or restrictions on the transportation of goods,
which could reduce aggregate supply, exerting upward
pressure on price formation, or make certain products
unavailable to us. Secondly, as occurred in the first
months of the pandemic, it is likely that, in the face of an
abrupt supply shock, households will tend to increase
their savings as a precautionary measure, which could
lead to falls in demand for the Company's products and
services. In addition, there may be adverse income and
wealth effects resulting from an eventual contraction in
the level of employment and/or deterioration of the
financial markets, which may lead to sharp drops in the
valuation of certain assets. Finally, the appearance of new
variants may lead to additional credit quality downgrades
in the countries in which the Group operates, which
could result in an increase in the cost of external
financing and the depreciation of certain currencies
(especially in emerging economies), which would
adversely affect the Group’s results. 
The final impact of COVID-19 on the Group's business is
difficult to predict due to the high uncertainty
surrounding its duration, transmission, virulence and
resilience, as well as the ability of authorities to manage
its impact and, more generally, societal response to both
COVID-19  and government measures.
The COVID-19 pandemic contributed to the depreciation
of the main Latin American currencies against the euro.
The adverse exchange rates evolution adversely affected
the average exchange rates used to translate the income
statements of our Latin American subsidiaries from local
currency to euro in 2020 in comparison with 2019, and to
a lesser extent 2021 compared with 2020. The change in
the exchange rates of the main currencies of the
countries in which the Group operates against the euro is
shown below:
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
118
Variation of average exchange rate
2020 vs 2019
2021 vs 2020
Brazilian real
(24.1%)
(8.8%)
Pound sterling
(1.3%)
3.4%
New peruvian sol
(6.1%)
(13.2%)
Chilean peso
(12.9%)
0.6%
Colombian peso
(12.6%)
(5.1%)
Mexican peso
(11.5%)
1.6%
The Group has and in the future could
experience impairment of goodwill, deferred tax
assets or other assets.
In accordance with current accounting standards, the
Telefónica Group reviews on an annual basis, or more
frequently when the circumstances require it, the need to
introduce changes to the book value of its goodwill
(which as of December 31, 2021, represented 15.1% of the
Group’s total assets), deferred tax assets (which as of
December 31, 2021, represented 5.1% of the Group’s total
assets) or other assets, such as intangible assets (which
represented 10.7% of the Group's total assets as of
December 31, 2021), and property, plant and equipment
(which represented 20.8% of the Group's total assets as
of December 31, 2021). In the case of goodwill, the
potential loss of value is determined by the analysis of the
recoverable value of the cash-generating unit (or group
of cash-generating units) to which the goodwill is
allocated at the time it is originated. By way of example, in
2021 impairment losses in the goodwill of Telefónica Perú
were recognized for a total of 393 million euros. In 2020
impairment losses in the goodwill and other assets of
Telefónica Argentina were recognized for a total of 894
million euros.
In addition, Telefónica may not be able to realize deferred
tax assets on its statement of financial position to offset
future taxable income. The recoverability of deferred tax
assets depends on the Group's ability to generate taxable
income over the period for which the deferred tax assets
remain deductible. If Telefónica believes it is unable to
utilize its deferred tax assets during the applicable period,
it may be required to record an impairment against them
resulting in a non-cash charge on the income statement.
By way of example, in 2021 deferred tax assets
corresponding to the tax Group in Spain amounting to
294 million euros were derecognized. In 2020 deferred
tax assets corresponding to the tax Group in Spain
amounting to 101 million euros were derecognized.
Further impairments of goodwill, deferred tax or other
assets may occur in the future which may materially
adversely affect the Group's business, financial condition,
results of operations and/or cash flows.
The Group faces risks relating to its levels of
financial indebtedness, the Group's ability to
finance itself, and its ability to carry out its
business plan.
The operation, expansion and improvement of the
Telefónica Group's networks, the development and
distribution of the Telefónica Group's services and
products, the implementation of Telefónica's strategic
plan and the development of new technologies, the
renewal of licenses and the expansion of the Telefónica
Group's business in countries where it operates, may
require a substantial amount of financing.
The Telefónica Group is a relevant and frequent issuer of
debt in the capital markets. As of December 31, 2021, the
Group's gross financial debt amounted to 42,295 million
euros (50,420 million euros as of December 31, 2020),
and the Group's net financial debt amounted to 26,032
million euros (35,228 million euros as of December 31,
2020). As of December 31, 2021, the average maturity of
the debt was 13.63 years (10.79 years as of December 31,
2020), including undrawn committed credit facilities.
A decrease in the liquidity of Telefónica, or a difficulty in
refinancing maturing debt or raising new funds as debt or
equity could force Telefónica to use resources allocated
to investments or other commitments to pay its financial
debt, which could have a negative effect on the Group's
business, financial condition, results of operations and/or
cash flows.
Funding could be more difficult and costly in the event of
a deterioration of conditions in the international or local
financial markets due, for example, to monetary policies
set by central banks, including increases in interest rates
and/or decreases in the supply of credit, increasing global
political and commercial uncertainty and oil price
instability, or if there is an eventual deterioration in the
solvency or operating performance of Telefónica.
As of December 31, 2021, the Group's gross financial debt
scheduled to mature in 2022 amounted to 7,005 million
euros, and gross financial debt scheduled to mature in
2023 amounted to 2,235 million euros.
In accordance with its liquidity policy, Telefónica has
covered its gross debt maturities for the next 12 months
with cash and credit lines available as of December 31,
2021. As of December 31, 2021, the Telefónica Group had
undrawn committed credit facilities arranged with banks
for an amount of 12,182 million euros (11,791 million euros
of which were due to expire in more than 12 months).
Liquidity could be affected if market conditions make it
difficult to renew undrawn credit lines. As of December
31, 2021, 3.2% of the aggregate undrawn amount under
credit lines was scheduled to expire prior to December 31,
2022.
In addition, given the interrelation between economic
growth and financial stability, the materialization of any of
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
119
the economic, political and exchange rate risks referred
to above could adversely impact the availability and cost
of Telefónica's financing and its liquidity strategy. This in
turn could have a negative effect on the Group's
business, financial condition, results of operations and/or
cash flows.
Finally, any downgrade in the Group’s credit ratings may
lead to an increase in the Group's borrowing costs and
could also limit its ability to access credit markets.
The Group's financial condition and results of
operations may be adversely affected if it does
not effectively manage its exposure to foreign
currency exchange rates or interest rates.
Interest rate risk arises primarily in connection with
changes in interest rates affecting: (i) financial expenses
on floating-rate debt (or short-term debt likely to be
renewed); and (ii) the value of long-term liabilities at fixed
interest rates.
In nominal terms, as of December 31, 2021, 88% of the
Group's net financial debt plus commitments had its
interest rate set at fixed interest rates for periods of more
than one year. To illustrate the sensitivity of financial
expenses to variations in short-term interest rates as of
December 31, 2021: (i) a 100 basis points increase in
interest rates in all currencies in which Telefónica had a
financial position at that date would have led to an
increase in financial expenses of 33 million euros,
whereas (ii) a 100 basis points decrease in interest rates
in all currencies (even if negative rates are reached),
would have led to a reduction in financial expenses of 33
million euros. For the preparation of these calculations, a
constant position equivalent to the position at that date is
assumed, which takes into account the financial
derivatives contracted by the Group.
Exchange rate risk arises primarily from: (i) Telefónica's
international presence, through its investments and
businesses in countries that use currencies other than
the euro (primarily in Latin America and the United
Kingdom); (ii) debt denominated in currencies other than
that of the country where the business is conducted or
the home country of the company incurring such debt;
and (iii) trade receivables or payables in a foreign
currency to the currency of the company with which the
transaction was registered. According to the Group's
calculations, the impact on results, and specifically on net
exchange differences, due to a 10% depreciation of Latin
American currencies against the U.S. dollar and a 10%
depreciation of the rest of the currencies to which the
Group is most exposed, against the euro would result in
exchange gains of 17 million euros for the year ended
December 31, 2021. These calculations have been made
assuming a constant currency position with an impact on
profit or loss for the year ended December 31, 2021, taking
into account derivative instruments in place.
In 2021, the evolution of exchange rates negatively
impacted the Group's results, decreasing the year-on-
year growth of the Group's consolidated revenues and
OIBDA by an estimated 2.3 percentage points and 2.7
percentage points, respectively, mainly due to the
depreciation of the Brazilian real (6.5 percentage points
and 8.0 percentage points, respectively, in 2020).
Furthermore, translation differences in 2021 had a
positive impact on the Group's equity of 4,088 million
euros (negative impact of 5,801 million euros in 2020).
The Telefónica Group uses a variety of strategies to
manage this risk including, among others, the use of
financial derivatives, which are also exposed to risk,
including counterparty risk. The Group's risk
management strategies may be ineffective, which could
adversely affect the Group's business, financial condition,
results of operations and/or cash flows. If the Group does
not effectively manage its exposure to foreign currency
exchange rates or interest rates, it may adversely affect
its business, financial condition, results of operations and/
or cash flows.
Legal and Compliance Risks
Telefónica and Telefónica Group companies are
party to lawsuits, antitrust, tax claims and other
legal proceedings.
Telefónica and Telefónica Group companies operate in
highly regulated sectors and are and may in the future be
party to lawsuits, tax claims, antitrust and other legal
proceedings in the ordinary course of their businesses,
the outcome of which is unpredictable.
The Telefónica Group is subject to regular reviews, tests
and audits by tax authorities regarding taxes in the
jurisdictions in which it operates and is a party and may
be a party to certain judicial tax proceedings. In particular,
the Telefónica Group is currently party to certain litigation
in Peru concerning certain previous years' income taxes,
in respect of which a contentious-administrative appeal is
currently pending, and to certain tax and regulatory
proceedings in Brazil, primarily relating to the ICMS (a
Brazilian tax on telecommunication services) and the
corporate tax.
With respect to the latter, as of December 31, 2021,
Telefónica Brazil maintained provisions for tax
contingencies amounting to 340 million euros and
provisions for regulatory contingencies amounting to 314
million euros. Although the Group considers its tax
estimates to be reasonable, if a tax authority disagrees,
the Group could face additional tax liability, including
interest and penalties. There can be no guarantee that
the payment of such additional amounts will not have a
significant adverse effect on the Group's business, results
of operations, financial condition and/or cash flows.
An adverse outcome or settlement in these or other
proceedings, present or future, could result in significant
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
120
costs and may have a material adverse effect on the
Group's business, financial condition, results of
operations and/or cash flows.
The Telefónica Group is exposed to risks in
relation to compliance with anti-corruption laws
and regulations and economic sanctions
programs.
The Telefónica Group is required to comply with the anti-
corruption laws and regulations of the jurisdictions where
it conducts operations around the world, including in
certain circumstances with laws and regulations having
extraterritorial effect such as the US Foreign Corrupt
Practices Act of 1977 and the United Kingdom Bribery Act
of 2010. The anti-corruption laws generally prohibit,
among other conduct, providing anything of value to
government officials for the purposes of obtaining or
retaining business or securing any improper business
advantage or failing to keep accurate books and records
and properly account for transactions.
In this sense, due to the nature of its activities, the
Telefónica Group is increasingly exposed to this risk,
which increases the likelihood of occurrence. In
particular, it is worth noting the continuous interaction
with officials and public administrations in several areas,
including the institutional and regulatory fronts (as the
Telefónica Group carries out a regulated activity in
different jurisdictions), the operational front (in the
deployment of its network, the Telefónica Group is
subject to obtaining multiple activity permits) and the
commercial front (the Telefónica Group provides services
directly and indirectly to public administrations).
Moreover, Telefónica is a multinational group subject to
the authority of different regulators and compliance with
various regulations, which may be domestic or
extraterritorial in scope, civil or criminal, and which may
lead to overlapping authority in certain cases. Therefore,
it is very difficult to quantify the possible impact of any
breach, bearing in mind that such quantification must
consider not only the economic amount of sanctions, but
also the potential negative impact on the business,
reputation and/or brand, or the ability to contract with
public administrations.
Additionally, the Telefónica Group's operations may be
subject to, or otherwise affected by, economic sanctions
programs and other forms of trade restrictions
("sanctions") including those administered by the United
Nations, the European Union and the United States,
including the US Treasury Department's Office of Foreign
Assets Control. The sanctions regulations restrict the
Group's business dealings with certain sanctioned
countries, individuals and entities. In this context, the
provision of services by a multinational
telecommunications group, such as the Telefónica
Group, directly and indirectly, and in multiple countries,
requires the application of a high degree of diligence to
prevent the contravention of sanctions (which take
various forms, including economic sanctions programs
applicable to countries, lists of entities and persons
sanctioned or export sanctions). Given the nature of its
activity, the Telefónica Group's exposure to these
sanctions is particularly noteworthy.
Although the Group has internal policies and procedures
designed to ensure compliance with the above
mentioned applicable anti-corruption laws and sanctions
regulations, there can be no assurance that such policies
and procedures will be sufficient or that the Group's
employees, directors, officers, partners, agents and
service providers will not take actions in violation of the
Group's policies and procedures (or, otherwise in
violation of the relevant anti-corruption laws and
sanctions regulations) for which the Group, its
subsidiaries or they may be ultimately held responsible. In
this regard, the Group is currently cooperating with
governmental authorities (and, where appropriate,
conducting the relevant internal investigations) regarding
requests for information potentially related, directly or
indirectly to possible violations of applicable anti-
corruption laws. Telefónica believes that, considering the
size of the Group, any potential penalty as a result of
matters relating to those specific information requests
would not materially affect the Group's financial
condition.
Notwithstanding the above, violations of anti-corruption
laws and sanctions regulations could lead not only to
financial penalties, but also to exclusion from government
contracts, licenses and authorizations revocation,  and
could have a material adverse effect on the Group's
reputation, or otherwise adversely affect the Group's
business, financial condition, results of operations and/or
cash flows.
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
121
Events after the
reporting period
The events regarding the Company that took place
between the reporting date and the date of preparation
of the accompanying financial statements have been
disclosed in Note 22.
Annual Corporate
Governance Report
See Chapter 4 (Annual Corporate Governance Report) of
the 2021 Consolidated Management Report of
Telefónica, S.A.
This document is also available in the public registers of
the National Securities Market Commission (CNMV).
Annual Report on the
Remuneration of the
Directors
See Chapter 5 (Annual Report on the Remuneration of
the Directors) of the 2021 Consolidated Management
Report of Telefónica, S.A.
This document is also available in the public registers of
the National Securities Market Commission (CNMV).
Management Report 2021
Individual Annual Report  2021
Telefónica, S. A.
122