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Offsetting financial assets and liabilities (Tables)
 12 Months Ended
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’.
2At 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.
3Derivative assets and derivative liabilities include certain exchange traded future and option positions with the same underlying.
4At 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.
5Other 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’.
2At 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.
3At 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.
4Other 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’.
2At 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.
3Derivative assets and derivative liabilities include certain exchange traded future and option positions with the same underlying.
4At 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.
5Other 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’.
2At 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.
3At 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.
4Other 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.