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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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