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Statement of comprehensive income, profit or loss, by function of expense (Statement) - EUR (€) € in Millions | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Income Statement [Abstract] |  |  |
Interest income | € 30,680 | € 21,897 |
Interest revenue calculated using effective interest method | 27,328 | 19,459 |
Other interest income | 3,352 | 2,438 |
Interest expense | 17,687 | 10,487 |
Interest income (expense) | 12,993 | 11,410 | [1]
Dividend income | 76 | 73 |
Share of profit (loss) of associates and joint ventures accounted for using equity method | 20 | 14 |
Fee and commission income | 6,149 | 4,498 |
Fee and commission expense | 2,307 | 1,590 |
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss net | 128 | (1) |
Gains Losses On Derecognition Of Financial Assets At Amortized Cost | 9 | 35 |
Gains Losses On Derecognition Of Other Financial Assets And Liabilities | 119 | (36) |
Gains or losses on financial instruments held for trading net | 991 | 283 |
Reclassification Of Financial Assets From Fair Value Through Other Comprehensive Income To Held For Trading | 0 | 0 |
Reclassification Of Financial Assets From Amortized Cost To Held For Trading | 0 | 0 |
Reclassification Of Other Gains Losses To Held For Trading | 991 | 283 |
Gains (losses) on financial assets not designated as held for sale through profit or loss, mandatorily measured at fair value | 53 | (35) |
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 |
Reclassification Of Financial Assets From Amortized Cost To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss | 0 | 0 |
Reclassification Of Other Gains Losses To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss | 53 | (35) |
Gains or losses on financial assets and liabilities designated at fair value through profit or loss net | 219 | 150 |
Gain (loss) on hedge ineffectiveness recognised in profit or loss | 98 | 73 |
Foreign exchange gain (loss) | 398 | 304 |
Miscellaneous other operating income | 310 | 333 |
Miscellaneous other operating expense | 2,415 | 1,944 |
Income from insurance and reinsurance contracts | 1,800 | 1,645 |
Expense from insurance and reinsurance contracts | (1,066) | (1,065) |
Gross profit | 17,446 | 14,148 | [1]
Administrative expenses | 6,100 | 5,262 |
Employee benefits expense | 3,633 | 3,081 |
Other expense, by function | 2,467 | 2,181 |
Depreciation and amortisation expense | 759 | 676 |
Provisions or reversal of provisions | 38 | 129 |
Impairment loss on financial assets | (2,839) | (1,993) |
Gains (losses) on financial assets at amortised cost | (2,781) | (1,958) |
Impairment loss on financial assets at fair value through other comprehensive income | (59) | (35) |
Profit (loss) from operating activities | 7,708 | 6,088 |
Impairment or reversal of impairment investments in subsidiaries joint ventures and associates | 52 | 10 |
Impairment or reversal of impairment on non financial assets | (30) | 13 |
Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | (45) | (3) |
Impairment loss recognised in profit or loss, intangible assets other than goodwill | 11 | 10 |
Impairment or reversal of impairment on other non financial assets | 5 | 6 |
Gains(losses) on derecognized of non financial assets and subsidiaries net | (1) | 8 |
Negative goodwill recognised in profit and loss | 0 | 0 |
Gains (losses) from non current assets and disposal groups classified as held for sale not qualifying as discontinued operations | (10) | 29 |
Profit (loss) before tax | 7,780 | 6,122 | [1]
Tax expense (income) | 2,525 | 1,978 |
Profit (loss) from continuing operations | 5,255 | 4,144 |
Profit (loss) from discontinued operations | 0 | 0 |
Profit (loss) | 5,255 | 4,144 |
Profit (loss), attributable to non-controlling interests | 261 | 266 |
Profit (loss), attributable to owners of parent | € 4,994 | € 3,878 | [1]
Basic earnings (loss) per share | € 0.83 | € 0.62 |
Basic earnings (loss) per share from continuing operations | 0.83 | 0.62 |
Diluted earnings (loss) per share from continuing operations | 0.83 | 0.62 |
Basic earnings (loss) per share from discontinued operations | 0 | 0 |
Diluted earnings (loss) per share from discontinued operations | € 0 | € 0 |
[1] | (1) In the first quarter of 2024 the Group changed its allocation criteria for certain expenses, mainly related with global international projects between the Corporate Center and the operating segments, therefore, in order to make those year-on-year comparisons homogeneous, the figures for year 2023 have been revised, which has not affected t he consolidated financial information of the Group.

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