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Note 19 - Other assets and liabilities
6 Months Ended
Jun. 30, 2020
Other Assets and Liabilities  
Disclosure of other assets and liabilities

19. Other assets and liabilities

The breakdown of the balance under these headings in the accompanying consolidated balance sheets is as follows:

Other assets and liabilities (Millions of Euros)
June 2020December 2019
ASSETS
Inventories615581
Transactions in progress165138
Accruals929804
Other items2,6512,277
Total assets4,3603,800
LIABILITIES
Transactions in progress9839
Accruals2,0402,456
Other items1,9691,247
Total liabilities4,1073,742