XML 143 R61.htm IDEA: XBRL DOCUMENT
v3.26.1

Related parties | 12 Months Ended
--- | ---
Dec. 31, 2025
Related party transactions [abstract] |
Related parties | Related parties The parties related to the Group are deemed to include, in addition to its associates and joint ventures, the Bank's key management personnel (the members of its board of directors and the senior management, together with their close family members) and the entities over which the key management personnel may exercise significant influence or control. Following below is the balance sheet balances and amounts of the Group's income statement corresponding to operations with the parties related to it, distinguishing between associates and joint ventures, members of the Bank's board of directors, the Bank's senior management, and other related parties. Related-party transactions were made on terms equivalent to those that prevail in arm's-length transactions or, when this was not the case, the related compensation in kind was recognized.
EUR million
| 2025
| Associates and joint ventures | Members of the board of directors | Senior Management | Other related parties
Assets | 10,491 |  | — |  | 18 |  | 295 |
Cash, cash balances at central banks and other deposits on demand | 2 |  | — |  | — |  | — |
Loans and advances: credit institutions | 286 |  | — |  | — |  | — |
Loans and advances: customers | 9,835 |  | — |  | 18 |  | 274 |
Debt securities | 160 |  | — |  | — |  | 2 |
Others | 208 |  | — |  | — |  | 19 |
Liabilities | 2,978 |  | 10 |  | 5 |  | 376 |
Financial liabilities: credit institutions | 26 |  | — |  | — |  | — |
Financial liabilities: customers | 2,761 |  | 10 |  | 5 |  | 376 |
Marketable debt securities | — |  | — |  | — |  | — |
Others | 191 |  | — |  | — |  | — |
Income statement | 1,724 |  | — |  | — |  | 7 |
Interest income | 441 |  | — |  | — |  | 8 |
Interest expense | (119) |  | — |  | — |  | (4) |
Gains/losses on financial assets and liabilities and others | (53) |  | — |  | — |  | — |
Commission income | 1,546 |  | — |  | — |  | 4 |
Commission expense | (91) |  | — |  | — |  | (1) |
Other | 3,732 |  | 4 |  | 3 |  | 189 |
Financial guarantees granted and Others | 11 |  | 3 |  | 2 |  | 61 |
Loan commitments and Other commitments granted | 335 |  | 1 |  | 1 |  | 38 |
Derivative financial instruments | 3,386 |  | — |  | — |  | 90 |
EUR million
| 2024
| Associates and joint ventures | Members of the board of directors | Senior Management | Other related parties
Assets | 10,783 |  | — |  | 14 |  | 226 |
Cash, cash balances at central banks and other deposits on demand | 163 |  | — |  | — |  | — |
Loans and advances: credit institutions | 407 |  | — |  | — |  | — |
Loans and advances: customers | 9,750 |  | — |  | 14 |  | 221 |
Debt securities | 229 |  | — |  | — |  | 5 |
Others | 234 |  | — |  | — |  | — |
Liabilities | 3,243 |  | 9 |  | 7 |  | 292 |
Financial liabilities: credit institutions | 228 |  | — |  | — |  | — |
Financial liabilities: customers | 2,810 |  | 9 |  | 7 |  | 292 |
Marketable debt securities | — |  | — |  | — |  | — |
Others | 205 |  | — |  | — |  | — |
Income statement | 1,776 |  | — |  | — |  | 4 |
Interest income | 508 |  | — |  | — |  | 9 |
Interest expense | (153) |  | — |  | — |  | (5) |
Gains/losses on financial assets and liabilities and others | (11) |  | — |  | — |  | — |
Commission income | 1,535 |  | — |  | — |  | 1 |
Commission expense | (103) |  | — |  | — |  | (1) |
Other | 4,712 |  | 4 |  | 3 |  | 216 |
Financial guarantees granted and Others | 18 |  | 3 |  | 2 |  | 64 |
Loan commitments and Other commitments granted | 317 |  | 1 |  | 1 |  | 20 |
Derivative financial instruments | 4,377 |  | — |  | — |  | 132 |
EUR million
| 2023
| Associates and joint ventures | Members of the board of directors | Senior Management | Other related parties
Assets | 10,497 |  | — |  | 12 |  | 186 |
Cash, cash balances at central banks and other deposits on demand | 154 |  | — |  | — |  | — |
Loans and advances: credit institutions | 405 |  | — |  | — |  | — |
Loans and advances: customers | 9,275 |  | — |  | 12 |  | 185 |
Debt securities | 391 |  | — |  | — |  | 1 |
Others | 272 |  | — |  | — |  | — |
Liabilities | 2,480 |  | 14 |  | 5 |  | 150 |
Financial liabilities: credit institutions | 463 |  | — |  | — |  | — |
Financial liabilities: customers | 1,727 |  | 14 |  | 5 |  | 150 |
Marketable debt securities | — |  | — |  | — |  | — |
Others | 290 |  | — |  | — |  | — |
Income statement | 1,698 |  | — |  | — |  | 11 |
Interest income | 427 |  | — |  | — |  | 9 |
Interest expense | (149) |  | — |  | — |  | (1) |
Gains/losses on financial assets and liabilities and others | 43 |  | — |  | — |  | — |
Commission income | 1,499 |  | — |  | — |  | 3 |
Commission expense | (122) |  | — |  | — |  | — |
Other | 4,189 |  | 3 |  | 2 |  | 1,094 |
Financial guarantees granted and Others | 10 |  | 2 |  | 1 |  | 861 |
Loan commitments and Other commitments granted | 274 |  | 1 |  | 1 |  | 9 |
Derivative financial instruments | 3,905 |  | — |  | — |  | 224 |
The remaining required information is detailed in notes 5 and 46.c.

X
- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2025-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfRelatedPartyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_RelatedPartyTransactionsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration