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Consolidated statement of changes in equity - EUR (€)
€ in Millions
Total
Adjustment
Adjusted balance
Share capital and share premium
Share capital and share premium
Adjusted balance
Other reserves
Other reserves
Adjustment
Other reserves
Adjusted balance
Retained earnings
Retained earnings
Adjustment
Retained earnings
Adjusted balance
Shareholders' equity (parent)
Shareholders' equity (parent)
Adjustment
Shareholders' equity (parent)
Adjusted balance
Non-controlling interests
Non-controlling interests
Adjustment
 [2]
Non-controlling interests
Adjusted balance
Balance start of period at Dec. 31, 2020 € 52,640     € 17,128   € 2,342     € 32,149     € 51,619     € 1,022    
Net change in fair value of equity instruments at fair value through other comprehensive income 96         101     (6)     94     2    
Net change in fair value of debt instruments at fair value through other comprehensive income (186)         (173)           (173)     (13)    
Realised gains/losses on debt instruments at fair value through other comprehensive income reclassified to the statement of profit or loss (42)         (40)           (40)     (1)    
Changes in cash flow hedge reserve (1,955)         (1,603)           (1,603)     (352)    
Realised and unrealised revaluations property in own use (2)         (13)     11     (2)        
Remeasurement of the net defined benefit asset/liability 95         95           95          
Exchange rate differences and other 143 [1]         153           153     (10)    
Share of other comprehensive income of associates and joint ventures and other income (3)         (21)     18     (3)          
Change in fair value of own credit risk of financial liabilities at fair value through profit or loss 37         37           37          
Total amount recognised directly in other comprehensive income net of tax (1,817)         (1,465)     23     (1,442)     (375)    
Net result 6,079         191     5,760     5,951     128    
Total comprehensive income net of tax 4,262         (1,274)     5,782     4,509     (247)    
Dividend and other distributions (2,382)               (2,342)     (2,342)     (40)    
Share buyback programme (1,744)         (1,604)     (140)     (1,744)          
Changes in treasury shares (4)         (4)           (4)          
Employee share plans 29     16         12     29          
Balance end of period at Dec. 31, 2021 52,802 € 64 € 52,866 17,144 € 17,144 (540) € 627 € 87 35,462 € (563) € 34,899 52,066 € 64 € 52,130 736   € 736
Net change in fair value of equity instruments at fair value through other comprehensive income (126)         (95)     (23)     (118)     (7)    
Net change in fair value of debt instruments at fair value through other comprehensive income (435)         (412)           (412)     (22)    
Realised gains/losses on debt instruments at fair value through other comprehensive income reclassified to the statement of profit or loss (26)         (25)           (25)     (1)    
Changes in cash flow hedge reserve (3,158)         (2,901)           (2,901)     (257)    
Realised and unrealised revaluations property in own use 15         (12)     26     15     0    
Remeasurement of the net defined benefit asset/liability (19)         (19)           (19)     1    
Exchange rate differences and other 436 [1]         442           442     (5)    
Share of other comprehensive income of associates and joint ventures and other income 0         26     (26)     0          
Change in fair value of own credit risk of financial liabilities at fair value through profit or loss 165         150     15     165          
Total amount recognised directly in other comprehensive income net of tax (3,147)         (2,847)     (8)     (2,855)     (292)    
Net result 12,228         161     11,965     12,126     102    
Total comprehensive income net of tax 9,081         (2,686)     11,957     9,271     (190)    
Dividend and other distributions (3,390)               (3,349)     (3,349)     (41)    
Share buyback programme (1,582)     (2)   403     (1,983)     (1,582)          
Changes in treasury shares 4         4           4          
Employee share plans 27     12         15     27     0    
Changes in the composition of the group and other changes (1)               (1)     (1)     0    
Balance end of period at Dec. 31, 2022 57,004 € (46) [2] € 56,959 17,154 € 17,154 (2,192)   € (2,192) 41,538 € (45) [2] € 41,493 56,500 € (45) [2] € 56,455 504 € (1) € 503
Net change in fair value of equity instruments at fair value through other comprehensive income (30)         (34)     (1)     (35)     5    
Net change in fair value of debt instruments at fair value through other comprehensive income 67         53           53     15    
Realised gains/losses on debt instruments at fair value through other comprehensive income reclassified to the statement of profit or loss 9         9           9     0    
Changes in cash flow hedge reserve 1,138         997           997     141    
Realised and unrealised revaluations property in own use 10         2     8     10     0    
Remeasurement of the net defined benefit asset/liability (85)         (85)           (85)     0    
Exchange rate differences and other (85) [1]         (132)           (132)     47    
Share of other comprehensive income of associates and joint ventures and other income 0         (892)     892     0          
Change in fair value of own credit risk of financial liabilities at fair value through profit or loss (39)         (39)     0     (39)          
Total amount recognised directly in other comprehensive income net of tax 985         (123)     899     776     209    
Net result 4,374         336     3,804     4,140     235    
Total comprehensive income net of tax 5,360         213     4,703     4,916     444    
Dividend and other distributions (2,671)               (2,668)     (2,668)     (3)    
Share buyback programme (4,000)     (2)   (781)     (3,217)     (4,000)          
Changes in treasury shares (8)         (8)           (8)          
Employee share plans (7)     0         (7)     (7)     0    
Changes in the composition of the group and other changes (5)               (5)     (5)     0    
Balance end of period at Dec. 31, 2023 € 55,628     € 17,151   € (2,767)     € 40,299     € 54,684     € 944    
[1] 1 Includes impact of application of hyperinflation accounting under IAS 29.
[2] Changes in policy following the adoption of IFRS 17 and change in policy for non-financial guarantees.