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Note 20 Other assets and liabilities (Details) - EUR (€) € in Millions | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Other assets [Line Items] |  |  |  |
Inventories |  | € 325 | € 424 | € 572
Items in course of collection from other banks |  | 93 | 131 | 160
Other Assets Accruals |  | 1,490 | 730 | 756
Other assets other items |  | 706 | 649 | 1,025
Other assets |  | 2,614 | 1,934 | 2,513
Other liabilities [Line Items] |  |  |  |
Other Liabilities Transactions In Progress |  | 44 | 48 | 75
Other Liabilities Accruals |  | 2,566 | 2,137 | 1,584
Other items liabilities | [1] | 2,269 | 1,436 | 1,144
Other liabilities |  | € 4,880 | € 3,621 | € 2,802
[1] | (1) The increases relate mainly to the Bank in Spain for items pending settlement.

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- Definition The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_g&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of items that have been transmitted from other banks but not yet been received and processed by the entity. + 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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