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Note 41 - Gains (losses) on financial assets and liabilities (net), hedge accounting and Exchange Differences | 12 Months Ended
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Dec. 31, 2019
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, hedge accounting and exchange differences, net The breakdown of the balance under this heading, by s ource of the related items, in the accompanying consolidated income statement is as follows:
Gains (losses) on financial assets and liabilities, hedge accounting and exchange differences, net. Breakdown by heading (Millions of Euros)
|  | 2019 | 2018 | 2017
Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |  | 239 | 216 | 985
Financial assets at amortized cost |  | 65 | 51 | 133
Other financial assets and liabilities |  | 173 | 164 | 852
Gains (losses) on financial assets and liabilities held for trading, net |  | 451 | 707 | 218
Other gains (losses) |  | 451 | 707 |
Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net |  | 143 | 96 |
Other gains (losses) |  | 143 | 96 |
Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net |  | (94) | 143 | (56)
Gains (losses) from hedge accounting, net |  | 59 | 72 | (209)
Subtotal gains (losses) on financial assets and liabilities |  | 798 | 1,234 | 938
Exchange differences |  | 586 | (9) | 1,030
Total |  | 1,383 | 1,223 | 1,968
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)
|  | 2019 | 2018 | 2017
Debt instruments |  | 972 | 354 | 545
Equity instruments |  | 1,337 | (253) | 845
Trading derivatives and hedge accounting |  | (1,098) | 927 | (470)
Loans and advances to customers |  | 103 | (172) | 97
Customer deposits |  | (26) | 240 | (96)
Other |  | (490) | 138 | 18
Total |  | 798 | 1,234 | 938
The breakdown of the balance of the impact of the derivatives (trading and hedging) under this heading in the accompanying consolidated income statements is as follows:
Derivatives - Hedge accounting (Millions of Euros)
|  | 2019 | 2018 | 2017
Interest rate agreements |  | (64) | 90 | 165
Securities agreements |  | (1,079) | 294 | (139)
Commodity agreements |  | 6 | (2) | 99
Credit derivative agreements |  | 74 | (109) | (564)
Foreign-exchange agreements |  | (60) | 606 | 315
Other agreements |  | (35) | (24) | (137)
Subtotal |  | (1,158) | 856 | (261)
Fair value hedges |  | 59 | 87 | (177)
Hedging derivative |  | 14 | (150) | (236)
Hedged item |  | 45 | 237 | 59
Cash flow hedges |  | - | (15) | (32)
Subtotal |  | 59 | 72 | (209)
Total |  | (1,098) | 927 | (470)
In addition, in the years ended December 31, 2019, 2018 and 2017, under the heading “Exchange differences, net” in the accompanying consolidated income statements amounts of negative €225 million, positive €113 million and positive €235 million, resp ectively, were recognized for transactions with foreign exchange trading derivatives.

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