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Statement of financial position, order of liquidity (Statement) - EUR (€)
€ in Millions
Jun. 30, 2023
Dec. 31, 2022
Assets [Line Items]    
Cash and cash equivalents € 71,858 € 79,756
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 to central banks held for trading 2,165 1,632
Loans and advances to banks held for trading 48,189 25,231
Loans and advances to customers held for trading assets 13,775 15,130
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
Financial assets at amortised cost 438,841 414,421
Debt Securities at amortized cost [2] 44,769 36,639
Loans and advances to central banks at amortised cost 6,734 4,401
Loans and advances to banks 17,577 16,031
Loans and advances to customers 369,761 357,351
Derivative financial assets held for hedging 1,888 1,891
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets (137) (148)
Investments in subsidiaries, joint ventures and associates 929 916
Investments in joint ventures 90 100
Investments in associates 839 816
Insurance contracts issued that are assets 212 183
Tangible assets 8,892 8,737
Property, plant and equipment 8,613 8,441
Property plant and equipment for own use 8,080 7,911
Assets leased out under an operating lease 533 530
Investment property 279 296
Intangible assets and goodwill 2,284 2,156
Goodwill 793 707
Intangible assets other than goodwill 1,491 1,449
Tax assets 17,618 16,725
Current tax assets 2,244 1,978
Deferred tax assets 15,374 14,747
Other assets 4,381 2,586
Insurance contracts linked to pensions 0 0
Inventories 456 325
Rest other assets 3,924 2,260
Non-current assets or disposal groups classified as held for sale 966 1,022
Assets 762,456 712,092 [3]
Equity and Liabilities [Line Items]    
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 from central banks held for trading 8,656 3,950
Deposits from credit institutions held for trading 48,395 28,924
Customer deposits held for trading 15,170 11,341
Financial liabilities at fair value through profit or loss 12,577 10,580
Deposits from central banks at fair value 0 0
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
Financial liabilities at amortised cost 541,671 529,172
Liabilities due to central banks 21,070 38,323
Deposits from banks 38,891 26,935
Deposits from customers 402,344 394,404
Debt instrument issued 63,158 55,429
Other financial liabilities 16,207 14,081
Derivative financial liabilities held for hedging 3,486 3,303
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities 0 0
Insurance contracts issued that are liabilities 11,537 10,131
Provisions 4,859 4,933
Provisions for employee benefits 2,581 2,632
Other long term employees benefits 454 466
Legal proceedings provision 686 685
Provisions commitments and guarantees given 748 770
Other provisions [4] 390 380
Tax liabilities 3,087 2,935
Current tax liabilities 1,000 1,415
Deferred tax liabilities 2,087 1,520
Other liabilities 5,338 4,909
Liabilities included in disposal groups classified as held for sale 0 0
Liabilities 709,888 661,575
Shareholders equity 65,970 64,535
Issued capital 2,923 2,955
Additional paid-in capital 2,923 2,955
Unpaid capital which has been called up 0 0
Share premium 20,514 20,856
Equity instruments issued other than capital 0 0
Other equity interest 47 63
Retained earnings 36,379 32,711
Revaluation surplus 0 0
Other reserves 2,250 2,345
Reserves or accumulated losses of investments in subsidaries joint ventures and associates (233) (221)
Other reserves other 2,483 2,566
Treasury shares 21 29
Profits or losses attributable to owners of the parent 3,878 6,358
Interim dividends 0 (722)
Accumulated other comprehensive income (16,919) (17,642)
Items that will not be reclassified to profit or loss (1,958) (1,881)
Actuarial gains or losses on defined benefit pension plans (939) (760)
Non-current assets and disposal groups classified as held for sale (not reclassified) 0 0
Share of other recognised income and expense of investments in subsidaries joint ventures and associates (not reclassified) 0 0
Other comprehensive income, net of tax, change in fair value of equity instruments measured at fair value with changes in other comprehensive income (1,077) (1,194)
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income 0 0
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk 58 72
Items that may be reclassified to profit or loss (14,961) (15,760)
Hedge of net investments in foreign operations effective portion (2,197) (1,408)
Foreign currency translation (11,573) (13,078)
Hedging derivatives. Cash flow hedges effective portion (243) (447)
Changes in the fair value of debt instruments measured at fair value with changes in other comprehensive income (943) (809)
Hedging Instruments (not designated) 0 0
Non-current assets and disposal groups classified as held for sale may be reclassified 0 0
Share of other recognised income and expense of investments in subsidaries joint ventures and associates (5) (18)
Non-controlling interests 3,517 3,623
Accumulated other comprehensive income non controlling interest (3,257) (3,109)
Other non controlling interest items 6,774 6,732
Adjusted initial balance 52,568 50,517
Equity and liabilities € 762,456 € 712,092
[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)
[2] (1) This includes redesignations to the heading "Financial assets at fair value through other comprehensive income" due to the application of IFRS 17 (see Note 2.1 and Appendix III).
[3] (1) Restated balances according to IFRS 17 - Insurance contracts, which had no material impacts to that date (see Note 2.1).
[4] (1) Individually non-significant provisions for various concepts and corresponding to different geographical areas.