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Note 7 Fair value and carrying amount of the financial instruments (Details) - EUR (€) € in Millions | Jun. 30, 2022 | Dec. 31, 2021
--- | --- | ---
Assets-liabilities [Line Items] |  |  |
Cash and cash equivalents | € 81,508 | € 67,799 | [1]
Current financial assets at fair value through profit or loss, classified as held for trading | 120,823 | 123,493 |
Financial assets at fair value through profit or loss, mandatorily measured at fair value | 6,775 | 6,086 |
Financial assets at fair value through profit or loss | 1,003 | 1,092 |
Financial assets at fair value through other comprehensive income | 63,223 | 60,421 |
Financial assets at amortised cost | 408,148 | 372,676 |
Derivative financial assets held for hedging | 1,858 | 1,805 |
Current financial liabilities at fair value through profit or loss, classified as held for trading | 102,305 | 91,135 |
Financial liabilities at fair value through profit or loss | 9,878 | 9,683 |
Financial liabilities at amortised cost | 527,275 | 487,893 |
Derivative financial liabilities held for hedging | 3,181 | 2,626 |
At fair value [member] |  |  |
Assets-liabilities [Line Items] |  |  |
Cash and cash equivalents | 81,508 | 67,799 |
Current financial assets at fair value through profit or loss, classified as held for trading | 120,823 | 123,493 |
Financial assets at fair value through profit or loss, mandatorily measured at fair value | 6,775 | 6,086 |
Financial assets at fair value through profit or loss | 1,003 | 1,092 |
Financial assets at fair value through other comprehensive income | 63,223 | 60,421 |
Financial assets at amortised cost | 409,324 | 377,451 |
Derivative financial assets held for hedging | 1,858 | 1,805 |
Current financial liabilities at fair value through profit or loss, classified as held for trading | 102,305 | 91,135 |
Financial liabilities at fair value through profit or loss | 9,878 | 9,683 |
Financial liabilities at amortised cost | 524,793 | 488,733 |
Derivative financial liabilities held for hedging | € 3,181 | € 2,626 |
[1] | (*) In 2021 it includes the balance of the Group's businesses in the United States included within the scope of the sale to PNC (see Note 3).

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_a&doctype=Standard&book=b -URIDate 2022-03-24 + Details
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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_e&doctype=Standard -URIDate 2022-03-24 + Details
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