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Note 49 - Gains (losses) on derecognition of non financial assets and subsidiaries, net | 12 Months Ended
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Dec. 31, 2017
Gains (losses) on derecognition of non financial assets and subsidiaries, net |
Gains (losses) on derecognition of non financial assets and subsidiaries, Net | Gains (losses) on derecognition of non financial assets and subsidiaries, net The breakdown of the balance under this heading in the accompanying consolidated income statements is as follows:
Gains or losses on derecognition of non financial assets and subsidiaries, net (Millions of euros)
| 2017 | 2016 | 2015
Gains |  |  |
Disposal of investments in non-consolidated subsidiaries | 38 | 111 | 23
Disposal of tangible assets and other | 69 | 64 | 71
Losses: |  |  |
Disposal of investments in non-consolidated subsidiaries | (27) | (58) | (2,222)
Disposal of tangible assets and other | (33) | (47) | (7)
Total | 47 | 70 | (2,135)
During 2015, the heading “Losses – Disposal of investments in subsidiaries” included, mainly, the fair value measurement of its previously acquired stake in Garanti Group because of the change in the consolidation method (see Note 3).

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