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Note 12 | 6 Months Ended
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Jun. 30, 2022
Financial assets at fair value through other comprehensive income [abstract] |
Disclosure of Financial Assets At Fair Value Through Other Comprehensive Income [Text Block] | Financial assets at fair value through other comprehensive income Breakdown of the balance The breakdown of the balance of this heading of the accompanying condensed consolidated balance sheets by type of financial instruments is as follows:
Financial assets at fair value through other comprehensive income (Millions of Euros)
| Notes | June 2022 | December 2021
Equity instruments | 6.2 | 1,612 | 1,320
Debt securities |  | 61,584 | 59,074
Loans and advances to credit institutions | 6.2 | 27 | 27
Total | 7 | 63,223 | 60,421
Of which: loss allowances of debt securities |  | (112) | (74)
Equity instruments The breakdown of the balance under the heading "Equity instruments" of the accompanying condensed consolidated balance sheets as of June 30, 2022 and December 31, 2021, is as follows:
Financial assets at fair value through other comprehensive income. Equity instruments (Millions of Euros)
| June 2022 | December 2021
| Cost | Fair value | Cost | Fair value
Equity instruments |  |  |  |
Spanish companies shares | 2,235 | 1,374 | 2,235 | 1,088
Foreign companies shares | 88 | 116 | 98 | 125
The United States | 29 | 29 | 29 | 29
Mexico | 1 | 30 | 1 | 29
Turkey | — | 4 | — | 5
Other countries | 58 | 53 | 69 | 63
Subtotal equity instruments listed | 2,323 | 1,491 | 2,333 | 1,214
Equity instruments |  |  |  |
Spanish companies shares | 6 | 12 | 5 | 11
Foreign companies shares | 22 | 109 | 55 | 95
Mexico | 1 | 1 | — | 1
Turkey | 3 | 3 | 3 | 3
Other countries | 19 | 105 | 51 | 91
Subtotal unlisted equity instruments | 28 | 121 | 60 | 107
Total | 2,351 | 1,612 | 2,393 | 1,320
Debt securities The breakdown of the balance under the heading "Debt securities" of the accompanying condensed consolidated balance sheets as of June 30, 2022 and December 31, 2021, is as follows:
Financial assets at fair value through other comprehensive income. Debt securities (Millions of Euros)
| June 2022 | December 2021
| Amortized cost | Fair value | Amortized cost | Fair value
Domestic debt securities |  |  |  |
Government and other government agency | 17,346 | 17,515 | 15,889 | 16,544
Central banks |  |  | — | —
Credit institutions | 891 | 896 | 1,125 | 1,176
Other issuers | 533 | 534 | 612 | 635
Subtotal | 18,770 | 18,945 | 17,625 | 18,355
Foreign debt securities |  |  |  |
Mexico | 11,710 | 10,881 | 11,097 | 10,769
Government and other government agency | 11,099 | 10,297 | 10,467 | 10,141
Central banks | — | — | — | —
Credit institutions | 131 | 121 | 120 | 118
Other issuers | 480 | 464 | 509 | 510
Italy | 5,917 | 5,914 | 7,407 | 7,608
Government and other government agency | 5,757 | 5,756 | 7,274 | 7,474
Central banks | — | — | — | —
Credit institutions | 55 | 55 | 47 | 47
Other issuers | 104 | 103 | 86 | 87
Japan | 4,604 | 4,606 | 4,961 | 4,968
Government and other government agency | 4,512 | 4,515 | 4,906 | 4,913
Central banks | — | — | — | —
Credit institutions | 14 | 14 | 18 | 18
Other issuers | 78 | 78 | 36 | 37
The United States | 5,332 | 5,159 | 3,900 | 3,926
Government and other government agency | 3,148 | 2,976 | 1,754 | 1,744
Central banks | — | — | — | —
Credit institutions | 120 | 120 | 114 | 116
Other issuers | 2,065 | 2,063 | 2,032 | 2,065
Turkey | 3,195 | 3,928 | 2,888 | 2,920
Government and other government agency | 3,195 | 3,928 | 2,888 | 2,920
Central banks | — | — | — | —
Credit institutions | — | — | — | —
Other issuers | — | — | — | —
Other countries | 12,245 | 12,152 | 10,298 | 10,529
Other foreign governments and government agency | 3,076 | 2,999 | 2,488 | 2,574
Central banks | 3,338 | 3,339 | 1,698 | 1,696
Credit institutions | 2,196 | 2,192 | 2,306 | 2,382
Other issuers | 3,635 | 3,622 | 3,807 | 3,877
Subtotal | 43,003 | 42,639 | 40,551 | 40,719
Total | 61,773 | 61,584 | 58,176 | 59,074
The credit ratings of the issuers of debt securities as of June 30, 2022 and December 31, 2021, are as follows:
Debt securities by rating
| June 2022 | December 2021
| Fair value (Millions of Euros) | % | Fair value (Millions of Euros) | %
AAA | 3,656 | 5.9 | % | 2,413 | 4.1 | %
AA+ | 527 | 0.9 | % | 586 | 1.0 | %
AA | 511 | 0.8 | % | 646 | 1.1 | %
AA- | 473 | 0.8 | % | 327 | 0.6 | %
A+ | 5,543 | 9.0 | % | 6,179 | 10.5 | %
A | 1,581 | 2.6 | % | 1,676 | 2.8 | %
A- | 20,293 | 33.0 | % | 18,760 | 31.8 | %
BBB+ | 11,392 | 18.5 | % | 11,465 | 19.4 | %
BBB | 8,876 | 14.4 | % | 10,961 | 18.6 | %
BBB- | 1,331 | 2.2 | % | 1,310 | 2.2 | %
BB+ or below | 7,093 | 11.5 | % | 4,379 | 7.4 | %
Unclassified | 308 | 0.5 | % | 372 | 0.6 | %
Total | 61,584 | 100.0 | % | 59,074 | 100.0 | %
Gains/losses Changes in gains (losses) The changes in the gains/losses (net of taxes) during the six months ended June 30, 2022 and in the year ended December 31, 2021 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 instruments 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 instruments measured at fair value through other comprehensive income” in the accompanying condensed consolidated balance sheets are as follows:
Other comprehensive income - Changes in gains (losses) (Millions of Euros)
|  | Debt securities | Equity instruments
| Notes | June 2022 | December 2021 | June 2022 | December 2021
Balance at the beginning |  | 1,274 | 2,069 | (1,079) | (1,256)
Valuation gains and losses |  | (2,185) | (1,058) | 287 | 183
Amounts transferred to income |  | (11) | (63) |  |
Amounts transferred to Reserves |  |  |  |  | —
Income tax and other |  | 621 | 325 | 16 | (7)
Balance at the end | 27 | (301) | 1,274 | (777) | (1,079)

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