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Note 20 | 12 Months Ended
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Dec. 31, 2023
Other Assets And Liabilities [Abstract] |
Disclosure of Other Assets And Liabilities [Text Block] | Other assets and liabilities The composition of the balance of these captions of the consolidated balance sheets is:
Other assets and liabilities (Millions of Euros)
| 2023 | 2022 ⁽¹⁾ | 2021
ASSETS |  |  |
Inventories | 276 | 325 | 424
Transactions in progress | 41 | 93 | 131
Accruals | 1,368 | 1,461 | 730
Other items | 1,174 | 706 | 649
Total | 2,859 | 2,586 | 1,934
LIABILITIES |  |  |
Transactions in progress | 133 | 44 | 48
Accruals | 2,878 | 2,595 | 2,137
Other items | 2,466 | 2,269 | 1,436
Total | 5,477 | 4,909 | 3,621
(1) Balances corresponding to 2022 have been restated according to IFRS 17 (see Notes 1.3 and 2.3).

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