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Note 20 Other assets and liabilities (Details) - EUR (€) € in Millions | Dec. 31, 2023 | Dec. 31, 2022 | [1] | Dec. 31, 2021
--- | --- | --- | --- | ---
Other assets [Line Items] |  |  |
Inventories | € 276 | € 325 | € 424
Items in course of collection from other banks | 41 | 93 | 131
Other Assets Accruals | 1,368 | 1,461 | 730
Other assets other items | 1,174 | 706 | 649
Other assets | 2,859 | 2,586 | 1,934
Other liabilities [Line Items] |  |  |
Other Liabilities Transactions In Progress | 133 | 44 | 48
Other Liabilities Accruals | 2,878 | 2,595 | 2,137
Other items liabilities | 2,466 | 2,269 | 1,436
Other liabilities | € 5,477 | € 4,909 | € 3,621
[1] | (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 amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_g&doctype=Standard -URIDate 2023-03-23 + Details
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