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Note 13 - Financial assets at fair value through other comprehensive income (Tables) | 12 Months Ended
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Dec. 31, 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)
| Notes | 2018 | 2017 | 2016
Debt securities | 7.3.2 | 53,737 | 66,273 | 74,739
Impairment losses |  | (28) | (21) | (159)
Subtotal |  | 53,709 | 66,251 | 74,580
Equity instruments | 7.3.2 | 2,595 | 4,488 | 4,814
Impairment losses |  | - | (1,264) | (174)
Subtotal |  | 2,595 | 3,224 | 4,641
Loans and advances to credit entities |  | 33 | - | -
Total |  | 56,337 | 69,476 | 79,221
Financial Assets At Fair Value Through Other Comprehensive Income Debt Securities |
Financial assets designated at fair value through other comprehensive income: Debt Securities. December 2018 (Millions of euros)
| Amortized Cost (*) | Unrealized Gains | Unrealized Losses | Book Value
Domestic Debt Securities |  |  |  |
Spanish Government and other general governments agencies debt securities | 17,205 | 661 | (9) | 17,857
Other debt securities | 1,597 | 100 | (1) | 1,696
Issued by credit institutions | 793 | 63 | - | 855
Issued by other issuers | 804 | 37 | (1) | 841
Subtotal | 18,802 | 761 | (10) | 19,553
Foreign Debt Securities |  |  |  |
Mexico | 6,299 | 6 | (142) | 6,163
Mexican Government and other general governments agencies debt securities | 5,286 | 4 | (121) | 5,169
Other debt securities | 1,013 | 2 | (21) | 994
Issued by credit institutions | 35 | - | (1) | 34
Issued by other issuers | 978 | 2 | (20) | 961
The United States | 14,507 | 47 | (217) | 14,338
Government securities | 11,227 | 37 | (135) | 11,130
US Treasury and other US Government agencies | 7,285 | 29 | (56) | 7,258
States and political subdivisions | 3,942 | 8 | (79) | 3,872
Other debt securities | 3,280 | 10 | (82) | 3,208
Issued by credit institutions | 49 | 1 | - | 50
Issued by other issuers | 3,231 | 9 | (82) | 3,158
Turkey | 4,164 | 20 | (269) | 3,916
Turkey Government and other general governments agencies debt securities | 4,007 | 20 | (256) | 3,771
Other debt securities | 157 | - | (13) | 145
Issued by credit institutions | 157 | - | (13) | 145
Other countries | 9,551 | 319 | (130) | 9,740
Other foreign governments and other general governments agencies debt securities | 4,510 | 173 | (82) | 4,601
Other debt securities | 5,041 | 146 | (48) | 5,139
Issued by Central Banks | 987 | 2 | (4) | 986
Issued by credit institutions | 1,856 | 111 | (20) | 1,947
Issued by other issuers | 2,197 | 33 | (25) | 2,206
Subtotal | 34,521 | 392 | (758) | 34,157
Total | 53,323 | 1,153 | (768) | 53,709
(*) The amortized co st 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 Gains | Unrealized Losses | Book Value
Domestic Debt Securities |  |  |  |
Spanish Government and other general governments agencies debt securities | 22,765 | 791 | (17) | 23,539
Other debt securities | 1,951 | 114 | - | 2,066
Issued by credit institutions | 891 | 72 | - | 962
Issued by other issuers | 1,061 | 43 | - | 1,103
Subtotal | 24,716 | 906 | (17) | 25,605
Foreign Debt Securities |  |  |  |
Mexico | 9,755 | 45 | (142) | 9,658
Mexican Government and other general governments agencies debt securities | 8,101 | 34 | (120) | 8,015
Other debt securities | 1,654 | 11 | (22) | 1,643
Issued by credit institutions | 212 | 1 | (3) | 209
Issued by other issuers | 1,442 | 10 | (19) | 1,434
The United States | 12,479 | 36 | (198) | 12,317
Government securities | 8,625 | 8 | (133) | 8,500
US Treasury and other US Government agencies | 3,052 | - | (34) | 3,018
States and political subdivisions | 5,573 | 8 | (99) | 5,482
Other debt securities | 3,854 | 28 | (65) | 3,817
Issued by credit institutions | 56 | 1 | - | 57
Issued by other issuers | 3,798 | 26 | (65) | 3,759
Turkey | 5,052 | 48 | (115) | 4,985
Turkey Government and other general governments agencies debt securities | 5,033 | 48 | (114) | 4,967
Other debt securities | 19 | 1 | (1) | 19
Issued by credit institutions | 19 | - | (1) | 19
Other countries | 13,271 | 533 | (117) | 13,687
Other foreign governments and other general governments agencies debt securities | 6,774 | 325 | (77) | 7,022
Other debt securities | 6,497 | 208 | (40) | 6,664
Issued by Central Banks | 1,330 | 2 | (1) | 1,331
Issued by credit institutions | 2,535 | 139 | (19) | 2,654
Issued by other issuers | 2,632 | 66 | (19) | 2,679
Subtotal | 40,557 | 661 | (572) | 40,647
Total | 65,273 | 1,567 | (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.
Available-for-sale financial assets: Debt Securities. December 2016 (Millions of euros)
| Amortized Cost (*) | Unrealized Gains | Unrealized Losses | Book Value
Domestic Debt Securities |  |  |  |
Spanish Government and other general governments agencies debt securities | 22,427 | 711 | (18) | 23,119
Other debt securities | 2,305 | 117 | (1) | 2,421
Issued by credit institutions | 986 | 82 | - | 1,067
Issued by other issuers | 1,319 | 36 | (1) | 1,354
Subtotal | 24,731 | 828 | (19) | 25,540
Foreign Debt Securities |  |  |  |
Mexico | 11,525 | 19 | (343) | 11,200
Mexican Government and other general governments agencies debt securities | 9,728 | 11 | (301) | 9,438
Other debt securities | 1,797 | 8 | (42) | 1,763
Issued by credit institutions | 86 | 2 | (1) | 87
Issued by other issuers | 1,710 | 6 | (41) | 1,675
The United States | 14,256 | 48 | (261) | 14,043
Government securities | 8,460 | 9 | (131) | 8,337
US Treasury and other US Government agencies | 1,702 | 1 | (19) | 1,683
States and political subdivisions | 6,758 | 8 | (112) | 6,654
Other debt securities | 5,797 | 39 | (130) | 5,706
Issued by credit institutions | 95 | 2 | - | 97
Issued by other issuers | 5,702 | 37 | (130) | 5,609
Turkey | 5,550 | 73 | (180) | 5,443
Turkey Government and other general governments agencies debt securities | 5,055 | 70 | (164) | 4,961
Other debt securities | 495 | 2 | (16) | 482
Issued by credit institutions | 448 | 2 | (15) | 436
Issued by other issuers | 47 | - | (1) | 46
Other countries | 17,923 | 634 | (203) | 18,354
Other foreign governments and other general government agencies debt securities | 7,882 | 373 | (98) | 8,156
Other debt securities | 10,041 | 261 | (105) | 10,197
Issued by Central Banks | 1,657 | 4 | (2) | 1,659
Issued by credit institutions | 3,269 | 96 | (54) | 3,311
Issued by other issuers | 5,115 | 161 | (49) | 5,227
Subtotal | 49,253 | 773 | (987) | 49,040
Total | 73,985 | 1,601 | (1,006) | 74,580
(*) 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
| December 2018 | December 2017 | December 2016
| Fair Value(Millions of Euros) | % | Fair Value(Millions of Euros) | % | Fair Value(Millions of Euros) | %
AAA | 531 | 1.0% | 687 | 1.0% | 4,922 | 6.6%
AA+ | 13,100 | 24.4% | 10,738 | 16.2% | 11,172 | 15.0%
AA | 222 | 0.4% | 507 | 0.8% | 594 | 0.8%
AA- | 409 | 0.8% | 291 | 0.4% | 575 | 0.8%
A+ | 632 | 1.2% | 664 | 1.0% | 1,230 | 1.6%
A | 687 | 1.3% | 683 | 1.0% | 7,442 | 10.0%
A- | 18,426 | 34.3% | 1,330 | 2.0% | 1,719 | 2.3%
BBB+ | 9,195 | 17.1% | 35,175 | 53.1% | 29,569 | 39.6%
BBB | 4,607 | 8.6% | 7,958 | 12.0% | 3,233 | 4.3%
BBB- | 1,003 | 1.9% | 5,583 | 8.4% | 6,809 | 9.1%
BB+ or below | 4,453 | 8.3% | 1,564 | 2.4% | 2,055 | 2.8%
Without rating | 445 | 0.8% | 1,071 | 1.6% | 5,261 | 7.1%
Total | 53,709 | 100% | 66,251 | 100.0% | 74,580 | 100.0%
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments |
Financial assets designated at fair value through other comprehensive income: Equity Instruments. December 2018 (Millions of euros)
| Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Equity instruments listed |  |  |  |
Listed Spanish company shares | 2,172 | - | (210) | 1,962
Other entities | 2,172 | - | (210) | 1,962
Listed foreign company shares | 90 | 43 | (12) | 121
United States | 20 | 17 | - | 37
Mexico | 1 | 25 | - | 26
Turkey | 3 | - | (1) | 2
Other countries | 66 | 1 | (11) | 56
Subtotal | 2,262 | 43 | (222) | 2,083
Unlisted Spanish company shares | 6 | 1 | - | 7
Other entities | 6 | 1 | - | 7
Unlisted foreign companies shares | 453 | 54 | (1) | 506
United States | 388 | 23 | - | 411
Turkey | 6 | 4 | - | 10
Other countries | 59 | 27 | (1) | 85
Subtotal | 459 | 55 | (1) | 513
Total | 2,721 | 98 | (223) | 2,595
Available-for-sale financial assets: Equity Securities. December 2017 (Millions of euros)
| Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Equity instruments listed |  |  |  |
Listed Spanish company shares | 2,189 | - | (1) | 2,188
Other entities | 2,189 | - | (1) | 2,188
Listed foreign company shares | 215 | 33 | (7) | 241
United States | 11 | - | - | 11
Mexico | 8 | 25 | - | 33
Turkey | 4 | 1 | - | 5
Other countries | 192 | 7 | (7) | 192
Subtotal | 2,404 | 33 | (8) | 2,429
Unlisted equity instruments |  |  |  |
Unlisted Spanish company shares | 33 | 29 | - | 62
Credit institutions | 4 | - | - | 4
Other entities | 29 | 29 | - | 58
Unlisted foreign companies shares | 665 | 77 | (8) | 734
United States | 498 | 40 | (6) | 532
Mexico | 1 | - | - | 1
Turkey | 15 | 6 | (2) | 19
Other countries | 151 | 31 | - | 182
Subtotal | 698 | 106 | (8) | 796
Total | 3,102 | 139 | (16) | 3,224
Available-for-sale financial assets: Equity Securities. December 2016 (Millions of euros)
| Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Equity instruments listed |  |  |  |
Listed Spanish company shares | 3,690 | 17 | (944) | 2,763
Other entities | 3,690 | 17 | (944) | 2,763
Listed foreign company shares | 793 | 289 | (15) | 1,066
United States | 16 | 22 | - | 38
Mexico | 8 | 33 | - | 41
Turkey | 5 | 1 | - | 6
Other countries | 763 | 234 | (15) | 981
Subtotal | 4,483 | 306 | (960) | 3,829
Unlisted equity instruments |  |  |  |
Unlisted Spanish company shares | 57 | 2 | (1) | 59
Credit institutions | 4 | - | - | 4
Other entities | 53 | 2 | (1) | 55
Unlisted foreign companies shares | 708 | 46 | (2) | 752
United States | 537 | 13 | - | 550
Mexico | 1 | - | - | 1
Turkey | 18 | 7 | (2) | 24
Other countries | 152 | 26 | - | 178
Subtotal | 766 | 48 | (3) | 811
Total | 5,248 | 355 | (962) | 4,641
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)
| Notes | 2018
Balance at the beginning |  | 1,557
Effect of changes in accounting policies (IFRS 9) |  | (58)
Valuation gains and losses |  | (640)
Amounts transferred to income |  | (137)
Income tax |  | 221
Balance at the end | 30 | 943
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)
| Notes | 2018
Balance at the beginning |  | 84
Effect of changes in accounting policies (IFRS 9) |  | (40)
Valuation gains and losses |  | (174)
Income tax |  | (25)
Balance at the end | 30 | (155)
Accumulated other comprehensive income-Items that may be reclassified to profit or loss - Available-for-Sale Financial Assets (Millions of euros)
| Notes | 2017 | 2016
Balance at the beginning |  | 947 | 1,674
Valuation gains and losses |  | 321 | 400
Amounts transferred to income |  | 356 | (1,181)
Other reclassifications |  | (10) | 116
Income tax |  | 27 | (62)
Balance at the end | 30 | 1,641 | 947
Debt securities |  | 1,557 | 1,629
Equity instruments |  | 84 | (682)

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