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Note 41 - Gains (losses) on financial assets and liabilities (net) and Exchange Differences | 12 Months Ended
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Dec. 31, 2018
Gains Or Losses on Financial Assets And Liabilities And Exchanges Differences |
Disclosure of gains or losses on financial assets and liabilities and exchange differences | 41. Gains (losses) on financial assets and liabilities, net and Exchange differences The breakdown of the balance under this heading, by source of the related items, in the accompanying consolidated income statement is as follows:
Gains (losses) on financial assets and liabilities and exchange differences: Breakdown by Heading of the Consolidated Income Statements (Millions of euros)
| 2018 | 2017 | 2016
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | 216 | 985 | 1.375
Financial assets at amortized cost | 51 | 133 | 95
Other financial assets and liabilities | 164 | 852 | 1.281
Gains or losses on financial assets and liabilities held for trading, net | 707 | 218 | 248
Other gains or (-) losses | 707 |  |
Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net | 96 |  |
Other gains or (-) losses | 96 |  |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net | 143 | (56) | 114
Gains or losses from hedge accounting, net | 72 | (209) | (76)
Subtotal Gains or (losses) on financial assets and liabilities | 1.234 | 938 | 1.661
Exchange Differences | (9) | 1.030 | 472
Total | 1.223 | 1.968 | 2.133
The breakdown of the balance (excluding exchange rate differences) under this heading in the accompanying income statements by the nature of financial instruments is as follows:
Gains (losses) on financial assets and liabilities: Breakdown by nature of the Financial Instrument (Millions of euros)
| 2018 | 2017 | 2016
Debt instruments | 354 | 545 | 906
Equity instruments | (253) | 845 | 459
Loans and advances to customers | (172) | 97 | 65
Trading derivatives and hedge accounting | 927 | (470) | 109
Customer deposits | 240 | (96) | 87
Other | 137 | 18 | 35
Total | 1.233 | 938 | 1.661
The breakdown of the balance of the impact of the de rivatives (trading and hedging) under this heading in the accompanying consolidated income statements is as follows:
Derivatives - Hedge accounting (Millions of euros)
| 2018 | 2017 | 2016
Derivatives |  |  |
Interest rate agreements | 90 | 165 | 431
Securities agreements | 294 | (139) | 86
Commodity agreements | (2) | 99 | (29)
Credit derivative agreements | (109) | (564) | (118)
Foreign-exchange agreements | 606 | 315 | 186
Other agreements | (24) | (137) | (371)
Subtotal | 856 | (261) | 185
Hedging Derivatives Ineffectiveness |  |  |
Fair value hedges | 87 | (177) | (76)
Hedging derivative | (150) | (236) | (330)
Hedged item | 237 | 59 | 254
Cash flow hedges | (15) | (32) | -
Subtotal | 72 | (209) | (76)
Total | 927 | (470) | 109
In addition, in the years ended December 31, 2018, 2017 and 2016, under the heading “Gains or losses on financial assets and liabilities held for trading, net” of the consolidated income statement, net amounts of negative €113 million, positive €235 million and positive €151 million, respectively, were recognized for transactions with foreign exchange trading derivat ives.

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