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Note 7 Fair value of financial instruments by levels (Details) - EUR (€) € in Millions | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Financial instruments assets and liabilities [Line Items] |  |  |
Current financial assets at fair value through profit or loss, classified as held for trading |  | € 141,721 | € 110,671
Derivative financial assets held for trading |  | 39,346 | 39,908
Equity instruments held for trading |  | 4,247 | 4,404
Debt instruments held for trading |  | 33,999 | 24,367
Loans and advances held for trading |  | 64,129 | 41,993
Financial assets at fair value through profit or loss, mandatorily measured at fair value |  | 8,019 | 6,888
Equity instruments, mandatorily measured at fair value |  | 7,432 | 6,511
Debt securities, mandatorily measured at fair value |  | 313 | 129
Loans and advances to customers, mandatorily measured at fair value |  | 274 | 247
Financial assets at fair value through profit or loss |  | 1,004 | 913
Debt securities at fair value through profit or loss |  | 1,004 | 913
Financial assets at fair value through other comprehensive income |  | 63,979 | 65,374
Investments in equity instruments designated at fair value through other comprehensive income |  | 1,254 | 1,198
Debt securities at fair value through other comprehensive income | [1] | 62,700 | 64,150
Loans and advances to credit institutions at fair value through other comprehensive income |  | 26 | 26
Derivative financial assets held for hedging |  | 1,888 | 1,891
Current financial liabilities at fair value through profit or loss, classified as held for trading |  | 127,332 | 95,611
Derivative financial liabilities held for trading |  | 38,003 | 37,909
Short positions held for trading |  | 17,107 | 13,487
Deposits held for trading |  | 72,222 | 44,215
Financial liabilities at fair value through profit or loss |  | 12,577 | 10,580
Deposits from credit institutions at fair value |  | 111 | 0
Customer deposits at fair value |  | 698 | 700
Debt certificates at fair value |  | 3,642 | 3,288
Other financial liabilities at fair value |  | 8,126 | 6,592
Derivative financial liabilities held for hedging |  | 3,486 | 3,303
Level 1 Of Fair Value Hierarchy [Member] |  |  |
Financial instruments assets and liabilities [Line Items] |  |  |
Current financial assets at fair value through profit or loss, classified as held for trading |  | 31,765 | 22,710
Derivative financial assets held for trading |  | 1,014 | 795
Equity instruments held for trading |  | 4,194 | 4,369
Debt instruments held for trading |  | 25,242 | 16,284
Loans and advances held for trading |  | 1,315 | 1,262
Financial assets at fair value through profit or loss, mandatorily measured at fair value |  | 6,723 | 5,720
Equity instruments, mandatorily measured at fair value |  | 6,450 | 5,457
Debt securities, mandatorily measured at fair value |  | 0 | 19
Loans and advances to customers, mandatorily measured at fair value |  | 273 | 245
Financial assets at fair value through profit or loss |  | 984 | 913
Debt securities at fair value through profit or loss |  | 984 | 913
Financial assets at fair value through other comprehensive income |  | 51,191 | 53,248
Investments in equity instruments designated at fair value through other comprehensive income |  | 1,078 | 1,040
Debt securities at fair value through other comprehensive income |  | 50,087 | 52,182
Loans and advances to credit institutions at fair value through other comprehensive income |  | 26 | 26
Derivative financial assets held for hedging |  | 0 | 4
Current financial liabilities at fair value through profit or loss, classified as held for trading |  | 25,302 | 20,611
Derivative financial liabilities held for trading |  | 678 | 746
Short positions held for trading |  | 17,077 | 13,354
Deposits held for trading |  | 7,548 | 6,511
Financial liabilities at fair value through profit or loss |  | 0 | 0
Deposits from credit institutions at fair value |  | 0 | 0
Customer deposits at fair value |  | 0 | 0
Debt certificates at fair value |  | 0 | 0
Other financial liabilities at fair value |  | 0 | 0
Derivative financial liabilities held for hedging |  | 0 | 100
Level 2 Of Fair Value Hierarchy [Member] |  |  |
Financial instruments assets and liabilities [Line Items] |  |  |
Current financial assets at fair value through profit or loss, classified as held for trading |  | 108,120 | 85,636
Derivative financial assets held for trading |  | 38,057 | 38,140
Equity instruments held for trading |  | 0 | 0
Debt instruments held for trading |  | 8,590 | 7,934
Loans and advances held for trading |  | 61,473 | 39,562
Financial assets at fair value through profit or loss, mandatorily measured at fair value |  | 360 | 151
Equity instruments, mandatorily measured at fair value |  | 62 | 40
Debt securities, mandatorily measured at fair value |  | 298 | 111
Loans and advances to customers, mandatorily measured at fair value |  | 0 | 0
Financial assets at fair value through profit or loss |  | 20 | 0
Debt securities at fair value through profit or loss |  | 20 | 0
Financial assets at fair value through other comprehensive income |  | 12,276 | 11,537
Investments in equity instruments designated at fair value through other comprehensive income |  | 67 | 58
Debt securities at fair value through other comprehensive income |  | 12,209 | 11,479
Loans and advances to credit institutions at fair value through other comprehensive income |  | 0 | 0
Derivative financial assets held for hedging |  | 1,888 | 1,887
Current financial liabilities at fair value through profit or loss, classified as held for trading |  | 100,825 | 73,871
Derivative financial liabilities held for trading |  | 36,565 | 36,161
Short positions held for trading |  | 30 | 133
Deposits held for trading |  | 64,229 | 37,577
Financial liabilities at fair value through profit or loss |  | 10,660 | 8,990
Deposits from credit institutions at fair value |  | 111 | 0
Customer deposits at fair value |  | 698 | 700
Debt certificates at fair value |  | 1,725 | 1,698
Other financial liabilities at fair value |  | 8,126 | 6,592
Derivative financial liabilities held for hedging |  | 3,486 | 3,179
Level 3 Of Fair Value Hierarchy [Member] |  |  |
Financial instruments assets and liabilities [Line Items] |  |  |
Current financial assets at fair value through profit or loss, classified as held for trading |  | 1,836 | 2,325
Derivative financial assets held for trading |  | 274 | 974
Equity instruments held for trading |  | 53 | 34
Debt instruments held for trading |  | 167 | 148
Loans and advances held for trading |  | 1,341 | 1,169
Financial assets at fair value through profit or loss, mandatorily measured at fair value |  | 936 | 1,017
Equity instruments, mandatorily measured at fair value |  | 920 | 1,014
Debt securities, mandatorily measured at fair value |  | 15 | 0
Loans and advances to customers, mandatorily measured at fair value |  | 1 | 3
Financial assets at fair value through profit or loss |  | 0 | 0
Debt securities at fair value through profit or loss |  | 0 | 0
Financial assets at fair value through other comprehensive income |  | 513 | 589
Investments in equity instruments designated at fair value through other comprehensive income |  | 108 | 100
Debt securities at fair value through other comprehensive income |  | 405 | 489
Loans and advances to credit institutions at fair value through other comprehensive income |  | 0 | 0
Derivative financial assets held for hedging |  | 0 | 0
Current financial liabilities at fair value through profit or loss, classified as held for trading |  | 1,205 | 1,129
Derivative financial liabilities held for trading |  | 760 | 1,002
Short positions held for trading |  | 0 | 0
Deposits held for trading |  | 444 | 127
Financial liabilities at fair value through profit or loss |  | 1,917 | 1,590
Deposits from credit institutions at fair value |  | 0 | 0
Customer deposits at fair value |  | 0 | 0
Debt certificates at fair value |  | 1,917 | 1,590
Other financial liabilities at fair value |  | 0 | 0
Derivative financial liabilities held for hedging |  | € 0 | € 25
[1] | (1) This includes redesignations from the heading "Financial assets at amortized cost" due to the application of IFRS 17 (see Note 2.1 and Appendix III)

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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 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_e&doctype=Standard -URIDate 2023-03-23 + Details
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