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Note 12 - Financial assets at fair value through other comprehensive income | 6 Months Ended
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Jun. 30, 2020
Financial Assets At Fair Value Through Other Comprehensive Income Abstract |
Financial assets at fair value through other comprehensive income | 12. Financial assets at fair value through other comprehensive income 12.1 Breakdown of the balance The breakdown of the balance by type of financial instruments under these headings in the accompanying consolidated balance sheets is as follows:
Financial assets at fair value through other comprehensive income (Millions of Euros)
| Notes | June 2020 | December 2019
Equity instruments | 6.2.2 | 1,789 | 2,420
Debt securities (*) |  | 68,223 | 58,731
Loans and advances to credit institutions | 6.2.2 | 33 | 33
Total |  | 70,045 | 61,183
Of which: loss allowances of debt securities |  | (162) | (110)
(*)The variation corresponds mainly to the increase in financial assets issued by governments in BBVA, S.A. 12.2 Equity instruments The breakdown of the balance under the heading "Equity instruments" of the accompanying consolidated balance sheets as of June 30, 2020 and December 31, 2019, is as follows:
Financial assets at fair value through other comprehensive income. Equity instruments (Millions of Euros)
| June 2020 | December 2019
| Amortized cost | Fair value | Amortized cost | Fair value
Listed equity instruments |  |  |  |
Spanish companies shares | 2,182 | 1,141 | 2,181 | 1,674
Foreign companies shares | 140 | 199 | 136 | 213
The United States | 31 | 79 | 30 | 78
Mexico | 1 | 29 | 1 | 34
Turkey | 3 | 6 | 3 | 5
Other countries | 106 | 85 | 102 | 96
Subtotal | 2,322 | 1,340 | 2,317 | 1,886
Unlisted equity instruments |  |  |  |
Spanish companies shares | 5 | 5 | 5 | 5
Foreign companies shares | 376 | 444 | 450 | 528
The United States | 318 | 351 | 387 | 419
Mexico | - | 1 | - | -
Turkey | 6 | 9 | 5 | 9
Other countries | 52 | 83 | 57 | 99
Subtotal | 381 | 449 | 454 | 533
Total | 2,703 | 1,789 | 2,772 | 2,420
12.3 Debt securities The breakdown of the balance under the heading "Debt securities" of the accompanying consolidated balance sheets as of June 30, 2020 and December 31, 2019, is as f ollows:
Financial assets at fair value through other comprehensive income. Debt securities (Millions of Euros)
| June 2020 | December 2019
| Amortized cost | Fair value | Amortized cost | Fair value
Domestic debt securities |  |  |  |
Government and other government agency debt securities | 28,151 | 28,913 | 20,740 | 21,550
Credit institutions | 1,050 | 1,110 | 959 | 1,024
Other issuers | 899 | 936 | 907 | 947
Subtotal | 30,100 | 30,959 | 22,607 | 23,521
Foreign debt securities |  |  |  |
Mexico | 7,224 | 7,375 | 7,790 | 7,786
Government and other government agency debt securities | 6,359 | 6,527 | 6,869 | 6,868
Credit institutions | 62 | 63 | 77 | 78
Other issuers | 803 | 786 | 843 | 840
The United States | 10,267 | 10,421 | 11,376 | 11,393
Government securities | 6,572 | 6,698 | 8,570 | 8,599
Treasury and other government agencies | 4,049 | 4,113 | 5,595 | 5,624
States and political subdivisions | 2,523 | 2,585 | 2,975 | 2,975
Credit institutions | 157 | 158 | 122 | 124
Other issuers | 3,538 | 3,565 | 2,684 | 2,670
Turkey | 3,801 | 3,840 | 3,752 | 3,713
Government and other government agency debt securities | 3,801 | 3,840 | 3,752 | 3,713
Other countries | 15,143 | 15,628 | 11,870 | 12,318
Other foreign governments and other government agency debt securities | 7,519 | 7,861 | 6,963 | 7,269
Central banks | 1,481 | 1,484 | 1,005 | 1,010
Credit institutions | 2,425 | 2,517 | 1,795 | 1,892
Other issuers | 3,717 | 3,766 | 2,106 | 2,147
Subtotal | 36,436 | 37,264 | 34,788 | 35,210
Total | 66,536 | 68,223 | 57,395 | 58,731
The credit ratings of the issuers of debt securities as of June 30, 2020 are as follows:
Debt securities by rating
| June 2020
| Fair value(Millions of Euros) | %
AAA | 9,806 | 14.4%
AA+ | 834 | 1.2%
AA | 300 | 0.4%
AA- | 626 | 0.9%
A+ | 3,796 | 5.6%
A | 2,180 | 3.2%
A- | 31,076 | 45.6%
BBB+ | 7,442 | 10.9%
BBB | 3,137 | 4.6%
BBB- | 3,691 | 5.4%
BB+ or below | 4,925 | 7.2%
Unclassified | 412 | 0.6%
Total | 68,223 | 100.0%
12.4 Gains/losses Changes in gains/losses The changes in the gains/losses (net of taxes) during the six months ended June 30, 2020 and in the year ended December 31, 2019 of debt securities recognized under the equity heading “Accumulated other comprehensive income – Items that may be reclassified to profit or loss – Fair value changes of debt instr uments measured at fair value through other comprehensive income” and equity instruments recognized under the equity heading “Accumulated other comprehensive income – Items that will not be reclassified to profit or loss – Fair value changes of equity inst ruments measured at fair value through other comprehensive income” in the accompanying consolidated balance sheets are as follows:
Other comprehensive income - Changes in gains / losses (Millions of Euros)
|  | Debt securities | Equity instruments
| Notes | June 2020 | December 2019 | June 2020 | December 2019
Balance at the beginning |  | 1,760 | 943 | (403) | (155)
Valuation gains and losses |  | 137 | 1,267 | (562) | (238)
Amounts transferred to income |  | (71) | (119) |  |
Income tax |  | 4 | (331) | 25 | (10)
Balance at the end | 27 | 1,830 | 1,760 | (940) | (403)
During the six months ended June 30, 2020 and 2019, the debt securities impaired recognized in t he heading “Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss net gains by modification– Financial assets at fair value through other comprehensive income” in the accompanying consolidated in come statement amounted to €71 and 5 million, respectively (see Note 42) as a result of

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