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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, 2020
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 source 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)
|  | 2020 | 2019 | 2018
Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |  | 139 | 186 | 191
Financial assets at amortized cost |  | 106 | 44 | 37
Other financial assets and liabilities |  | 33 | 141 | 155
Gains (losses) on financial assets and liabilities held for trading, net |  | 777 | 419 | 640
Other gains (losses) |  | 777 | 419 | 640
Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net |  | 208 | 143 | 96
Other gains (losses) |  | 208 | 143 | 96
Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net |  | 56 | (98) | 139
Gains (losses) from hedge accounting, net |  | 7 | 55 | 69
Subtotal gains (losses) on financial assets and liabilities |  | 1.187 | 705 | 1.136
Exchange differences, net |  | 359 | 581 | 13
Total |  | 1.546 | 1.286 | 1.148
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)
|  | 2020 | 2019 | 2018
Debt instruments |  | 848 | 945 | 354
Equity instruments |  | (28) | 1.336 | (253)
Trading derivatives and hedge accounting |  | 277 | (1.133) | 858
Loans and advances to customers |  | 128 | 78 | (190)
Customer deposits |  | (79) | (26) | 239
Other |  | 42 | (497) | 127
Total |  | 1.187 | 705 | 1.136
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)
|  | 2020 | 2019 | 2018
Interest rate agreements |  | 269 | (85) | 61
Securities agreements |  | (36) | (1.072) | 298
Commodity agreements |  | 1 | 5 | (2)
Credit derivative agreements |  | (89) | 74 | (109)
Foreign-exchange agreements |  | 88 | (75) | 565
Other agreements |  | 37 | (35) | (24)
Subtotal |  | 270 | (1.187) | 790
Fair value hedges |  | 5 | 55 | 68
Hedging derivative |  | (151) | (36) | (135)
Hedged item |  | 156 | 91 | 203
Cash flow hedges |  | 2 | - | 1
Subtotal |  | 7 | 55 | 69
Total |  | 277 | (1.133) | 858
In addition, in the years ended December 31, 2020, 2019 and 2018, under the heading “Exchange differences, net" in the accompanying consolidated income statements negative amounts of €57 million, €225 million and €113 million, respectively, were recognized for transactions with foreign exchange trading derivatives.

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