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Statement of comprehensive income, profit or loss, by function of expense (Statement) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Profit or loss [abstract] |  |  |  |  |  |
Interest income |  | € 47,850 | € 31,432 |  | € 23,015 |
Financial Assets At Fair Value Through Other Comprehensive Income Interest And Other Income |  | 3,098 | 3,110 |  | 1,880 |
Financial Assets At Amortized Cost Interest And Other Income |  | 38,328 | 25,258 |  | 18,364 |
Other Interest Income Interest And Other Income |  | 6,424 | 3,064 |  | 2,770 |
Interest expense |  | (24,761) | (12,309) | [1] | (8,329) |
Interest income (expense) |  | 23,089 | 19,124 | [2] | 14,686 |
Dividend income |  | 118 | 123 |  | 176 |
Share of profit (loss) of associates and joint ventures accounted for using equity method |  | 26 | 21 |  | 1 |
Fee and commission income |  | 9,899 | 8,260 | [3] | 6,997 |
Fee and commission expense |  | (3,611) | (2,888) | [4] | (2,232) |
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss net |  | 76 | 64 |  | 134 |
Gains Losses On Derecognition Of Financial Assets At Amortized Cost |  | 41 | 8 |  | 27 |
Gains Losses On Derecognition Of Other Financial Assets And Liabilities |  | 35 | 56 |  | 106 |
Gains or losses on financial assets and liabilities held for trading net |  | 1,352 | 562 |  | 341 |
Reclassification Of Financial Assets From Fair Value Through Other Comprehensive Income To Held For Trading |  | 0 | 0 |  | 0 |
Reclassification Of Financial Assets From Amortized Cost To Held For Trading |  | 0 | 0 |  | 0 |
Reclassification Of Other Gains Losses To Held For Trading |  | 1,352 | 562 |  | 341 |
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value |  | 337 | (67) |  | 432 |
Reclassification Of Financial Assets From Fair Value Through Other Comprehensive Income To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss |  | 0 | 0 |  | 0 |
Reclassification Of Financial Assets From Amortized Cost To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss |  | 0 | 0 |  | 0 |
Reclassification Of Other Gains Losses To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss |  | 337 | (67) |  | 432 |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss net |  | 96 | 150 |  | 335 |
Gain (loss) on hedge ineffectiveness recognised in profit or loss |  | (17) | (45) |  | (214) |
Foreign exchange gain (loss) |  | 339 | 1,275 |  | 883 |
Miscellaneous other operating income |  | 619 | 528 |  | 661 |
Miscellaneous other operating expense |  | 4,042 | 3,438 |  | 2,041 |
Income arising from insurance contracts | [5] | 3,081 | 2,622 | [6] | 2,593 | [7]
Expense arising from insurance contracts |  | (1,821) | (1,547) | [6] | (1,685) | [7]
Gross profit |  | 29,542 | 24,743 | [2] | 21,066 |
Administrative expenses |  | 10,905 | 9,373 |  | 8,296 |
Employee benefits expense |  | (6,530) | (5,601) | [8] | (5,046) |
Other expense, by function |  | 4,375 | 3,773 | [9] | 3,249 |
Depreciation and amortisation expense |  | (1,403) | (1,328) |  | (1,234) |
Provision or reversal of provisions |  | (373) | (291) |  | (1,018) |
Impairment loss on financial assets |  | 4,428 | 3,379 |  | 3,034 |
Gains (losses) on financial assets at amortised cost |  | (4,386) | (3,303) |  | (3,017) |
Impairment Financial Assets Measured At Fair Value Through Other Comprehensive Income |  | (42) | (76) |  | (17) |
Profit (loss) from operating activities |  | 12,432 | 10,372 |  | 7,484 |
Impairment or reversal of impairment investments in subsidiaries joint ventures and associates |  | (9) | 42 |  | 0 |
Impairment or reversal of impairment on non financial assets |  | (54) | (27) |  | (221) |
Impairment Or Reversal Of Impairment On Non Financial Tangible Assets |  | 16 | (53) |  | 161 |
Impairment loss recognised in profit or loss, intangible assets and goodwill |  | 26 | 25 |  | 19 |
Impairment or reversal of impairment on other non financial assets |  | 12 | 55 |  | 41 |
Gains(losses) on derecognized of non financial assets and subsidiaries net |  | 28 | (11) |  | 24 |
Negative goodwill recognised in profit and loss |  | 0 | 0 |  | 0 |
Gains (losses) from non current assets and disposal groups classified as held for sale not qualifying as discontinued operations |  | 22 | (108) |  | (40) |
Profit (loss) before tax |  | 12,419 | 10,268 | [2],[10] | 7,247 |
Tax expense (income) |  | (4,003) | (3,505) | [10] | (1,909) |
Profit (loss) from continuing operations |  | 8,416 | 6,763 |  | 5,338 |
Profit (loss) from discontinued operations |  | 0 | 0 |  | 280 |
Profit (loss) |  | 8,416 | 6,763 |  | 5,618 |
Profit (loss), attributable to non-controlling interests |  | 397 | 405 | [11] | 965 |
Profit (loss), attributable to owners of parent |  | € 8,019 | € 6,358 | [2],[12] | € 4,653 |
Basic earnings (loss) per share |  | € 1.29 | € 0.98 | [12] | € 0.67 |
Basic earnings (loss) per share from continuing operations |  | 1.29 | 0.98 | [12] | 0.63 |
Diluted earnings (loss) per share from continuing operations |  | 1.29 | 0.98 | [12] | 0.63 |
Basic earnings (loss) per share from discontinued operations |  | 0 | 0 | [12] | 0.04 |
Diluted earnings (loss) per share from discontinued operations |  | € 0 | € 0 | [12] | € 0.04 |
[1] | (1) Amounts corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[2] | (2) Restated according to IFRS 17 - Insurance contracts, which had no material impacts for such period (see Notes 1.3 and 2.3).
[3] | (1) Amounts corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[4] | (1) Amounts corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[5] | (3) In general the transitional approach for calculating the contractual service margin has been the fair value approach for long-term contracts and the full retrospective approach for short-term contracts (see Note 2.3).
[6] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[7] | (2) 2021 presented in accordance with IFRS 4.
[8] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[9] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[10] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3)
[11] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).
[12] | (1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).

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- Definition The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24C -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24C_a_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24C -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24C_b_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2023-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2023-en-r&anchor=para_52_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_h&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2023-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_79&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_d&doctype=Standard -URIDate 2023-03-23 + Details
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