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Note 12 - Financial assets at fair value through other comprehensive income (Tables)
 6 Months Ended
Jun. 30, 2018
Financial Assets At Fair Value Through Other Comprehensive Income Abstract  
Disclosure Of Financial Assets At Fair Value Through Other Comprehensive Income Explanatory
Financial assets designated at fair value through other comprehensive income (Millions of euros)
NotesJune 2018December 2017
Debt securities6.2.160,61566,273
Impairment losses(15)(21)
Equity instruments6.2.12,5794,488
Impairment losses-(1,264)
Loans and advances33-
Total 63,21269,476
Financial Assets At Fair Value Through Other Comprehensive Income Debt Securities
Financial assets designated at fair value through profit or loss: Debt Securities. June 2018 (Millions of euros)
Amortized Cost (*)Unrealized GainsUnrealized LossesBook Value
Domestic Debt Securities
Spanish Government and other government agency debt securities20,478869(2)21,346
Other debt securities1,673105(2)1,777
Issued by credit institutions81767-884
Issued by other issuers85638(2)893
Subtotal 22,151975(3)23,122
Foreign Debt Securities
Mexico6,96617(126)6,857
Mexican Government and other government agency debt securities5,67111(111)5,572
Other debt securities1,2946(15)1,286
Issued by credit institutions30-(1)30
Issued by other issuers1,2656(14)1,256
The United States14,04427(271)13,799
Government securities 10,29613(191)10,118
US Treasury and other US Government agencies5,9446(89)5,861
States and political subdivisions 4,3517(102)4,256
Other debt securities3,74814(80)3,681
Issued by credit institutions501-51
Issued by other issuers3,69813(80)3,630
Turkey4,58233(206)4,409
Turkey Government and other government agency debt securities4,21132(191)4,052
Other debt securities3711(15)357
Issued by credit institutions349-(15)334
Issued by other issuers221-23
Other countries12,208331(126)12,413
Other foreign governments and other government agency debt securities6,479165(82)6,562
Other debt securities5,729166(43)5,852
Issued by Central Banks9472(2)946
Issued by credit institutions1,992120(23)2,089
Issued by other issuers2,79044(18)2,816
Subtotal 37,799407(729)37,478
Total59,9511,382(732)60,600

(*) The amortized cost includes portfolio gains/losses linked to insurance contracts in which the policyholder assumes the risk in case of redemption.

Available-for-sale financial assets: Debt Securities. December 2017 (Millions of euros)
Amortized Cost (*)Unrealized GainsUnrealized LossesBook Value
Domestic Debt Securities
Spanish Government and other general governments agencies debt securities22,765791(17)23,539
Other debt securities1,951114-2,066
Issued by credit institutions89172-962
Issued by other issuers1,06143-1,103
Subtotal 24,716906(17)25,605
Foreign Debt Securities
Mexico9,75545(142)9,658
Mexican Government and other general governments agencies debt securities8,10134(120)8,015
Other debt securities1,65411(22)1,643
Issued by credit institutions2121(3)209
Issued by other issuers1,44210(19)1,434
The United States12,47936(198)12,317
Government securities 8,6258(133)8,500
US Treasury and other US Government agencies3,052-(34)3,018
States and political subdivisions 5,5738(99)5,482
Other debt securities3,85428(65)3,817
Issued by credit institutions561-57
Issued by other issuers3,79826(65)3,759
Turkey5,05248(115)4,985
Turkey Government and other general governments agencies debt securities5,03348(114)4,967
Other debt securities191(1)19
Issued by credit institutions19-(1)19
Other countries13,271533(117)13,687
Other foreign governments and other general governments agencies debt securities6,774325(77)7,022
Other debt securities6,497208(40)6,664
Issued by Central Banks1,3302(1)1,331
Issued by credit institutions2,535139(19)2,654
Issued by other issuers2,63266(19)2,679
Subtotal 40,557661(572)40,647
Total65,2731,567(589)66,251

(*) The amortized cost includes portfolio gains/losses linked to insurance contracts in which the policyholder assumes the risk in case of redemption.
Financial Assets At Fair Value Through Other Comprehensive Income Debt Securities By Rating
Debt Securities by Rating
June 2018December 2017
Fair Value(Millions of Euros)%Fair Value(Millions of Euros)%
AAA6061.0%6871.0%
AA+12,33120.3%10,73816.2%
AA2230.4%5070.8%
AA-4860.8%2910.4%
A+7771.3%6641.0%
A7861.3%6831.0%
A-22,67637.4%1,3302.0%
BBB+9,85816.3%35,17553.1%
BBB6,97211.5%7,95812.0%
BBB-3,4585.7%5,5838.4%
BB+ or below8361.4%1,5642.4%
Without rating1,5892.6%1,0711.6%
Total60,600100%66,251100%
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments
Financial assets designated at fair value through profit or loss: Equity Instruments. June 2018 (Millions of euros)
Amortized CostUnrealized GainsUnrealized LossesBook Value
Equity instruments listed
Listed Spanish company shares2,172-(226)1,947
Other entities2,172-(226)1,947
Listed foreign company shares12066(10)176
United States4840-88
Mexico124-25
Turkey4--4
Other countries671(10)59
Subtotal 2,29266(236)2,123
Unlisted equity instruments
Unlisted Spanish company shares61-6
Other entities61-6
Unlisted foreign companies shares 42131(1)450
United States355--355
Turkey75-12
Other countries5925(1)84
Subtotal 42631(1)457
Total2,71897(236)2,579

Financial assets designated at fair value through other comprehensive income: Equity Instruments. December 2017 (Millions of euros)
Amortized CostUnrealized GainsUnrealized LossesFair Value
Equity instruments listed
Listed Spanish company shares2,189-(1)2,188
Other entities2,189-(1)2,188
Listed foreign company shares21533(7)241
United States11--11
Mexico825-33
Turkey41-5
Other countries1927(7)192
Subtotal 2,40433(8)2,429
Unlisted equity instruments
Unlisted Spanish company shares3329-62
Credit institutions4--4
Other entities2929-58
Unlisted foreign companies shares 66577(8)734
United States49840(6)532
Mexico1--1
Turkey156(2)19
Other countries15131-182
Subtotal 698106(8)796
Total3,102139(16)3,224
Accumulated other comprehensive income items that may be reclassified to profit or loss available for sale financial assets
Accumulated other comprehensive income-Items that may be reclassified to profit or loss - Financial assets at fair value through other comprehensive income (Millions of euros)
First semester 2018December 2017
Balance at the beginning 1,641947
Effect of changes in accounting policies (IFRS 9)(142)-
Valuation gains and losses(271)321
Amounts transferred to income(84)356
Other reclassifications-(10)
Income tax8927
Balance at the end1,2331,641