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Note 13 (Tables) | 12 Months Ended
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Dec. 31, 2023
Financial assets at fair value through other comprehensive income [abstract] |
Financial assets at fair value through other comprehensive income [Table Text Block] | The breakdown of the balance by the main financial instruments in the consolidated balance sheets is as follows:
Financial assets at fair value through other comprehensive income (Millions of Euros)
| Notes | 2023 | 2022 | 2021
Equity instruments | 7.2.2 | 1,217 | 1,198 | 1,320
Debt securities (1) |  | 60,963 | 64,150 | 59,074
Loans and advances to credit institutions | 7.2.2 | 26 | 26 | 27
Total | 8.1 | 62,205 | 65,374 | 60,421
Of which: loss allowances of debt securities |  | (84) | (123) | (74)
(1) This includes redesignations from the heading "Financial assets at amortized cost" due to the application of IFRS 17 (see Notes 1.3 and 2.3 and Appendix X). During financial years 2023, 2022 and 2021, there have been no other significant reclassifications from the heading “Financial assets at fair value through other comprehensive income” to other headings or from other headings to “Financial assets at fair value through other comprehensive income”.
Financial assets at fair value through other comprehensive income equity instruments [Table Text Block] | The breakdown of the balance under the heading "Equity instruments" of the consolidated financial statements as of December 31, 2023, 2022 and 2021 is as follows:
Financial assets at fair value through other comprehensive income. Equity instruments (Millions of Euros)
|  |  |  | 2023 |  |  |  | 2022 |  |  |  | 2021
Listed equity instruments |  |  |  |  |  |  |  |  |  |  |  |
Spanish companies shares |  |  |  | 987 |  |  |  | 960 |  |  |  | 1,088
Foreign companies shares |  |  |  | 111 |  |  |  | 138 |  |  |  | 125
Mexico |  |  |  | 33 |  |  |  | 31 |  |  |  | 29
The United States |  |  |  | 52 |  |  |  | 44 |  |  |  | 29
Turkey |  |  |  | 6 |  |  |  | 7 |  |  |  | 5
Other countries |  |  |  | 20 |  |  |  | 56 |  |  |  | 63
Subtotal listed equity instruments |  |  |  | 1,098 |  |  |  | 1,098 |  |  |  | 1,214
Unlisted equity instruments |  |  |  |  |  |  |  |  |  |  |  |
Spanish companies shares |  |  |  | 12 |  |  |  | 12 |  |  |  | 11
Foreign companies shares |  |  |  | 106 |  |  |  | 87 |  |  |  | 95
Subtotal unlisted equity instruments |  |  |  | 119 |  |  |  | 100 |  |  |  | 107
Total |  |  |  | 1,217 |  |  |  | 1,198 |  |  |  | 1,320
Financial assets at fair value through other comprehensive income debt securities [Table Text Block] | The breakdown of the balance under the heading “Debt securities” of the consolidated financial statements as of December 31, 2023, 2022 and 2021, broken down by issuers, is as follows:
Financial assets at fair value through other comprehensive income. Debt securities (Millions of Euros)
|  |  |  | 2023 |  |  |  | 2022 ⁽¹⁾ |  |  |  | 2021
Domestic debt securities |  |  |  |  |  |  |  |  |  |  |  |
Government and other government agency |  |  |  | 13,757 |  |  |  | 17,429 |  |  |  | 16,544
Central banks |  |  |  | — |  |  |  | — |  |  |  | —
Credit institutions |  |  |  | 901 |  |  |  | 854 |  |  |  | 1,176
Other issuers |  |  |  | 454 |  |  |  | 495 |  |  |  | 635
Subtotal |  |  |  | 15,111 |  |  |  | 18,779 |  |  |  | 18,355
Foreign debt securities |  |  |  |  |  |  |  |  |  |  |  |
Mexico |  |  |  | 21,714 |  |  |  | 16,819 |  |  |  | 10,769
Government and other government agency |  |  |  | 20,364 |  |  |  | 15,452 |  |  |  | 10,141
Central banks |  |  |  | — |  |  |  | — |  |  |  | —
Credit institutions |  |  |  | 886 |  |  |  | 777 |  |  |  | 118
Other issuers |  |  |  | 464 |  |  |  | 590 |  |  |  | 510
The United States |  |  |  | 6,344 |  |  |  | 5,202 |  |  |  | 3,926
Government and other government agency |  |  |  | 3,174 |  |  |  | 2,716 |  |  |  | 1,744
Central banks |  |  |  | — |  |  |  | — |  |  |  | —
Credit institutions |  |  |  | 88 |  |  |  | 93 |  |  |  | 116
Other issuers |  |  |  | 3,082 |  |  |  | 2,393 |  |  |  | 2,065
Turkey |  |  |  | 2,459 |  |  |  | 3,858 |  |  |  | 2,920
Government and other government agency |  |  |  | 2,445 |  |  |  | 3,858 |  |  |  | 2,920
Central banks |  |  |  | — |  |  |  | — |  |  |  | —
Credit institutions |  |  |  | — |  |  |  | — |  |  |  | —
Other issuers |  |  |  | 14 |  |  |  | — |  |  |  | —
Other countries |  |  |  | 15,336 |  |  |  | 19,493 |  |  |  | 23,105
Other foreign governments and government agency |  |  |  | 8,961 |  |  |  | 10,340 |  |  |  | 14,960
Central banks |  |  |  | 508 |  |  |  | 3,094 |  |  |  | 1,696
Credit institutions |  |  |  | 1,895 |  |  |  | 2,167 |  |  |  | 2,448
Other issuers |  |  |  | 3,971 |  |  |  | 3,892 |  |  |  | 4,001
Subtotal |  |  |  | 45,852 |  |  |  | 45,372 |  |  |  | 40,719
Total |  |  |  | 60,963 |  |  |  | 64,150 |  |  |  | 59,074
(1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
Financial assets at fair value through other comprehensive income debt securities by rating [Table Text Block] | The credit ratings of the issuers of debt securities as of December 31, 2023, 2022 and 2021 are as follows:
Debt securities by rating
| 2023 | 2022 ⁽¹⁾ | 2021
| Fair value (Millions of Euros) | % | Fair value (Millions of Euros) | % | Fair value (Millions of euros) | %
AAA | 1,000 | 1.6 | % | 3,339 | 5.2 | % | 2,413 | 4.1 | %
AA+ | 3,685 | 6.0 | % | 490 | 0.8 | % | 586 | 1.0 | %
AA | 384 | 0.6 | % | 420 | 0.7 | % | 646 | 1.1 | %
AA- | 642 | 1.1 | % | 501 | 0.8 | % | 327 | 0.6 | %
A+ | 1,798 | 3.0 | % | 3,866 | 6.0 | % | 6,179 | 10.5 | %
A | 1,747 | 2.9 | % | 1,725 | 2.7 | % | 1,676 | 2.8 | %
A- | 16,009 | 26.3 | % | 20,350 | 31.7 | % | 18,760 | 31.8 | %
BBB+ | 22,854 | 37.5 | % | 17,252 | 26.9 | % | 11,465 | 19.4 | %
BBB | 8,327 | 13.7 | % | 7,470 | 11.6 | % | 10,961 | 18.6 | %
BBB- | 858 | 1.4 | % | 1,111 | 1.7 | % | 1,310 | 2.2 | %
BB+ or below | 3,480 | 5.7 | % | 7,366 | 11.5 | % | 4,379 | 7.4 | %
Unclassified | 178 | 0.3 | % | 258 | 0.4 | % | 372 | 0.6 | %
Total | 60,963 | 100.0 | % | 64,150 | 100.0 | % | 59,074 | 100.0 | %
(1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
Accumulated other comprehensive income items that may be reclassified to profit or loss. Financial assets at fair value through other comprehensive income [Table Text Block] | The changes in the gains/losses (net of taxes) in 2023, 2022 and 2021 of debt securities recognized under the equity heading “Accumulated other comprehensive income (loss) – 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 (loss) – 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 consolidated balance sheets are as follows:
Other comprehensive income - Changes in gains (losses) (Millions of Euros)
|  | Debt securities | Equity instruments
| Notes | 2023 | 2022 ⁽¹⁾ | 2021 | 2023 | 2022 ⁽¹⁾ | 2021
Balance at the beginning |  | (809) | 1,274 | 2,069 | (1,194) | (1,079) | (1,256)
Valuation gains and losses |  | 659 | (3,049) | (1,058) | 80 | (112) | 183
Amounts transferred to income |  | 5 | 20 | (63) |  |  |
Amounts transferred to Reserves |  |  |  |  | 2 | (2) | —
Income tax and other |  | (211) | 946 | 325 | (1) | (1) | (7)
Balance at the end | 30 | (357) | (809) | 1,274 | (1,112) | (1,194) | (1,079)
(1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).

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