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Note 49 - Gains (losses) on derecognition of non financial assets and subsidiaries, net (Details) - EUR (€) | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Impairment or reversal of impairment on non-financial assets |  |  |  |  |
Tangible assets, impairment or reversal of impairment | € 125,000,000 | € 94,000,000 | [1] | € 4,000,000 | [1]
Intangible assets, impairment or reversal of impairment | 19,000,000 | 12,000,000 | [1] | 83,000,000 | [1]
Other non-financial assets, impairment or reversal of impairment | 9,000,000 | 23,000,000 | [1] | 50,000,000 | [1]
Total impairment (reversal of impairment) of non-financial assets | € 153,000,000 | € 128,000,000 |  | € 137,000,000 |
[1] | (*) Restated due to the sale of the stake in BBVA USA (see Notes 3 and 21).

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- Definition The decrease or increase in the gross value of the assets obtained by taking possession of collaterall or calling on other credit enhancements of distressed customers due to other activities not disclosed in the categories before. + References No definition available. + Details
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- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_99&doctype=Standard -URIDate 2020-01-01 + Details
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