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Offsetting financial assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of offsetting of financial assets [abstract] |
Summary of financial assets subject to offsetting, enforceable master netting arrangements and similar agreements |
Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements
in EUR million 2023 |  | Gross amounts of recognised financial assets | Gross amounts of recognised financial liabilities offset in the statement of financial position | Net amounts of financial assets presented in the statement of financial position | Related amounts not offset in the statement of financial position | Net amount | Amounts not subject to enforceable netting arrangements | Statement of financial position total ¹
Financial instruments | Cash and financial instruments received as collateral
Statement of financial position line item | Financial instrument |  |  |  |  |  |  |  |
Loans and advances to banks 2 | Reverse repurchase, securities borrowing and similar agreements | 1,840 | -29 | 1,811 |  | 1,811 |  | 3,440 | 5,251
| Other |  |  |  |  |  |  |  |
|  | 1,840 | -29 | 1,811 |  | 1,811 |  | 3,440 | 5,251
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |
Trading and Non-trading | Reverse repurchase, securities borrowing and similar agreements | 76,304 | -34,738 | 41,566 | 235 | 41,063 | 268 | 22,091 | 63,657
| Derivatives 3 | 105,928 | -83,312 | 22,617 | 14,868 | 2,915 | 4,834 | 5,091 | 27,708
|  | 182,232 | -118,049 | 64,183 | 15,103 | 43,977 | 5,102 | 27,182 | 91,365
Loans and advances to customers 4 | Reverse repurchase, securities borrowing and similar agreements |  |  |  |  |  |  | 499 | 499
| Cash pools | 236,233 | -234,617 | 1,616 | 41 | 1,217 | 358 |  | 1,616
|  | 236,233 | -234,617 | 1,616 | 41 | 1,217 | 358 | 499 | 2,115
Other items where offsetting is applied in the statement of financial position 5 |  | 7,124 | -6,428 | 695 | 21 |  | 675 |  | 695
Total financial assets |  | 427,428 | -359,124 | 68,305 | 15,165 | 47,005 | 6,135 | 31,121 | 99,425
1‘The statement of financial position total’ is the sum of ‘Net amounts of financial assets presented in the statement of financial position’ and ’Amounts not subject to enforceable master netting arrangements’. 2 At 31 December 2023, the total amount of ‘Loans and advances to banks’ excluding repurchase agreements is EUR 11,458 million which is not subject to offsetting. 3 Derivative assets and derivative liabilities include certain exchange traded future and option positions with the same underlying. 4 At 31 December 2023, the total amount of ‘Loans and advances to customers’ excluding repurchase agreements is EUR 646,814 million of which the net cash pool position of EUR 1,616 million is subject to offsetting. Cash pools mainly relate to our subsidiary Bank Mendes Gans. 5 Other items mainly include amounts to be settled with Central Clearing Counterparties regarding securities and derivatives transactions and is included in ‘Other Assets – Amounts to be settled’ for EUR 3,869 million in the statement of financial position of which EUR 695 million is subject to offsetting as at 31 December 2023.
Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements
in EUR million 2022 |  | Gross amounts of recognised financial assets | Gross amounts of recognised financial liabilities offset in the statement of financial position | Net amounts of financial assets presented in the statement of financial position | Related amounts not offset in the statement of financial position | Net amount | Amounts not subject to enforceable netting arrangements | Statement of financial position total ¹
Financial instruments | Cash and financial instruments received as collateral
Statement of financial position line item | Financial instrument |  |  |  |  |  |  |  |
Loans and advances to banks 2 | Reverse repurchase, securities borrowing and similar agreements | 2,576 |  | 2,576 |  | 2,549 | 27 | 16,820 | 19,395
| Other | 1 |  | 1 | 1 |  |  | -1 |
|  | 2,576 |  | 2,576 | 1 | 2,549 | 27 | 16,819 | 19,395
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |
Trading and Non-trading | Reverse repurchase, securities borrowing and similar agreements | 51,870 | -21,245 | 30,625 | 102 | 29,813 | 710 | 22,260 | 52,886
| Derivatives | 134,253 | -106,523 | 27,730 | 18,190 | 4,525 | 5,015 | 7,004 | 34,734
|  | 186,123 | -127,768 | 58,355 | 18,292 | 34,337 | 5,726 | 29,264 | 87,619
Loans and advances to customers 3 | Reverse repurchase, securities borrowing and similar agreements | 155 |  | 155 |  | 155 |  | 1,151 | 1,306
| Cash pools | 224,261 | -222,857 | 1,404 | 74 | 889 | 441 |  | 1,404
|  | 224,416 | -222,857 | 1,559 | 74 | 1,044 | 441 | 1,151 | 2,710
Other items where offsetting is applied in the statement of financial position 4 |  | 6,750 | -5,899 | 851 | 74 |  | 777 |  | 851
Total financial assets |  | 419,865 | -356,524 | 63,341 | 18,440 | 37,930 | 6,971 | 47,234 | 110,576
1‘The statement of financial position total’ is the sum of ‘Net amounts of financial assets presented in the statement of financial position’ and ’Amounts not subject to enforceable master netting arrangements’. 2 At 31 December 2022, the total amount of ‘Loans and advances to banks’ excluding repurchase agreements is EUR 15,709 million which is not subject to offsetting. 3 At 31 December 2022, the total amount of ‘Loans and advances to customers’ excluding repurchase agreements is EUR 643,587 million of which the net cash pool position of EUR 1,404 million is subject to offsetting. Cash pools mainly relate to our subsidiary Bank Mendes Gans. 4 Other items mainly include amounts to be settled with Central Clearing Counterparties regarding securities and derivatives transactions and is included in ‘Other Assets – Amounts to be settled’ for EUR 5,191 million in the statement of financial position of which EUR 851 million is subject to offsetting as at 31 December 2022.
Summary of financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements |
Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements
in EUR million 2023 |  |  |  |  | Related amounts not offset in the statement of financial position |  | Amounts not subject to enforceable netting arrangements | Statement of financial position total ¹
| Gross amounts of recognised financial liabilities | Gross amounts of recognised financial assets offset in the statement of financial position | Net amounts of financial liabilities presented in the statement of financial position | Financial instruments | Cash and financial instruments pledged as collateral | Net amount
Statement of financial position line item | Financial instrument |  |  |  |  |  |  |  |
Deposits from banks 2 | Repurchase, securities lending and similar agreements | 29 | -29 |  |  |  |  | 2,064 | 2,064
| Other | 290 | -290 |  |  |  |  |  |
|  | 319 | -319 |  |  |  |  | 2,064 | 2,064
Customer deposits 4 | Repurchase, securities lending and similar agreements |  |  |  |  |  |  |  |
| Cash pools | 249,734 | -234,617 | 15,116 | 13 |  | 15,103 |  | 15,116
|  | 249,734 | -234,617 | 15,116 | 13 |  | 15,103 |  | 15,116
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |
Trading and Non-trading | Repurchase, securities lending and similar agreements | 76,581 | -34,738 | 41,844 | 235 | 41,653 | -44 | 14,222 | 56,065
| Derivatives 3 | 101,218 | -82,677 | 18,541 | 14,881 | 3,455 | 204 | 6,607 | 25,148
|  | 177,799 | -117,415 | 60,384 | 15,117 | 45,108 | 160 | 20,829 | 81,213
Other items where offsetting is applied in the statement of financial position 5 |  | 7,285 | -6,773 | 512 | 35 |  | 477 |  | 512
Total financial liabilities |  | 435,137 | -359,124 | 76,013 | 15,165 | 45,108 | 15,740 | 22,892 | 98,905
1‘The statement of financial position total’ is the sum of ‘Net amounts of financial liabilities presented in the statement of financial position’ and ’Amounts not subject to enforceable master netting arrangements’. 2 At 31 December 2023, the total amount of ‘Deposits from banks’ excluding repurchase agreements is EUR 21,193 million of which EUR 0 million is subject to offsetting. 3 Derivative assets and derivative liabilities include certain exchange traded future and option positions with the same underlying. 4 At 31 December 2023, the total amount of ‘Customers deposits’ excluding repurchase agreements is EUR 650,179 million of which the net cash pool position of EUR 15,116 million is subject to offsetting. Cash pools mainly relate to our subsidiary Bank Mendes Gans. 5 Other items mainly include amounts to be settled with Central Clearing Counterparties regarding securities and derivatives transactions and is included in ‘Other Liabilities – Amounts to be settled’ for EUR 6,509 million in the statement of financial position of which EUR 512 million is subject to offsetting as at 31 December 2023.
Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements
in EUR million 2022 |  |  |  |  | Related amounts not offset in the statement of financial position |  | Amounts not subject to enforceable netting arrangements | Statement of financial position total ¹
| Gross amounts of recognised financial liabilities | Gross amounts of recognised financial assets offset in the statement of financial position | Net amounts of financial liabilities presented in the statement of financial position | Financial instruments | Cash and financial instruments pledged as collateral | Net amount
Statement of financial position line item | Financial instrument |  |  |  |  |  |  |  |
Deposits from banks 2 | Repurchase, securities lending and similar agreements |  |  |  |  |  |  | 3,809 | 3,809
| Other |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | 3,809 | 3,809
Customer deposits 3 | Repurchase, securities lending and similar agreements |  |  |  |  |  |  |  |
| Cash pools | 236,219 | -222,857 | 13,362 | 52 |  | 13,310 |  | 13,362
|  | 236,219 | -222,857 | 13,362 | 52 |  | 13,310 |  | 13,362
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |
Trading and Non-trading | Repurchase, securities lending and similar agreements | 57,871 | -21,245 | 36,626 | 102 | 31,868 | 4,655 | 12,220 | 48,846
| Derivatives | 127,937 | -103,988 | 23,949 | 18,215 | 4,964 | 770 | 9,967 | 33,917
|  | 185,808 | -125,233 | 60,575 | 18,317 | 36,833 | 5,425 | 22,187 | 82,762
Other items where offsetting is applied in the statement of financial position 4 |  | 8,535 | -8,435 | 100 | 70 |  | 30 |  | 100
Total financial liabilities |  | 430,561 | -356,524 | 74,037 | 18,440 | 36,833 | 18,765 | 25,996 | 100,033
1‘The statement of financial position total’ is the sum of ‘Net amounts of financial liabilities presented in the statement of financial position’ and ’Amounts not subject to enforceable master netting arrangements’. 2 At 31 December 2022, the total amount of ‘Deposits from banks’ excluding repurchase agreements is EUR 52,823 million of which EUR 0 million is subject to offsetting. 3 At 31 December 2022, the total amount of ‘Customers deposits’ excluding repurchase agreements is EUR 640,740 million of which the net cash pool position of EUR 13,362 million is subject to offsetting. Cash pools mainly relate to our subsidiary Bank Mendes Gans. 4 Other items mainly include amounts to be settled with Central Clearing Counterparties regarding securities and derivatives transactions and is included in ‘Other Liabilities – Amounts to be settled’ for EUR 6,715 million in the statement of financial position of which EUR 100 million is subject to offsetting as at 31 December 2022.

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- Definition The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph B46 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_B46&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph B46 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_B46&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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