XML 289 R232.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Taxation - Summary of changes in deferred tax (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | € (362) | € (1,227) |
Change through equity | (103) | (209) |
Change through net result | 251 | 1,059 | € (3,122)
Exchange rate differences | 6 | 10 |
Changes in the composition of the group and other changes |  | 5 |
Net liability (-) Net asset (+) ending balance | (208) | (362) | (1,227)
– Deferred tax liabilities |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | (1,447) | (2,652) |
Net liability (-) Net asset (+) ending balance | (1,209) | (1,447) | (2,652)
– Deferred tax assets |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | 1,085 | 1,425 |
Net liability (-) Net asset (+) ending balance | 1,001 | 1,085 | 1,425
Net deferred tax |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | (362) | (1,227) |
Net liability (-) Net asset (+) ending balance |  | (362) | (1,227)
Unused tax losses carried forward |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | 209 | 327 |
Change through equity |  |  |
Change through net result | (128) | (128) |
Exchange rate differences | 3 | 11 |
Changes in the composition of the group and other changes |  | (1) |
Net liability (-) Net asset (+) ending balance | 85 | 209 | 327
Other provisions |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | 48 | 59 |
Change through equity |  |  |
Change through net result | 12 | (12) |
Exchange rate differences | 1 | (3) |
Changes in the composition of the group and other changes | 1 | 4 |
Net liability (-) Net asset (+) ending balance | 62 | 48 | 59
Pension and post-employment benefits |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | (33) | (54) |
Change through equity | 6 | 31 |
Change through net result | 1 | (7) |
Exchange rate differences | (5) | (4) |
Changes in the composition of the group and other changes | (1) |  |
Net liability (-) Net asset (+) ending balance | (32) | (33) | (54)
Loans and advances |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | 475 | 612 |
Change through equity |  | 8 |
Change through net result | (49) | (140) |
Exchange rate differences |  | (6) |
Changes in the composition of the group and other changes |  | 2 |
Net liability (-) Net asset (+) ending balance | 427 | 475 | 612
Cash flow hedges |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | 502 | 752 |
Change through equity | (138) | (251) |
Change through net result |  |  |
Exchange rate differences | (1) | 1 |
Changes in the composition of the group and other changes |  |  |
Net liability (-) Net asset (+) ending balance | 363 | 502 | 752
Depreciation |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | (13) | (13) |
Change through equity |  |  |
Change through net result | (9) | (6) |
Exchange rate differences |  | 3 |
Changes in the composition of the group and other changes |  | 4 |
Net liability (-) Net asset (+) ending balance | (22) | (13) | (13)
Other |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | (154) | (251) |
Change through equity | (41) | 13 |
Change through net result | (9) | 90 |
Exchange rate differences | (5) | (2) |
Changes in the composition of the group and other changes | 1 | (4) |
Net liability (-) Net asset (+) ending balance | (208) | (154) | (251)
Financial assets at FVOCI |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | 64 | 81 |
Change through equity | 70 | (10) |
Change through net result | (8) | (3) |
Exchange rate differences |  | (4) |
Changes in the composition of the group and other changes |  |  |
Net liability (-) Net asset (+) ending balance | 126 | 64 | 81
Financial assets and liabilities at FVPL |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Net liability (-) Net asset (+) opening balance | (1,461) | (2,739) |
Change through equity |  |  |
Change through net result | 441 | 1,264 |
Exchange rate differences | 12 | 13 |
Changes in the composition of the group and other changes |  |  |
Net liability (-) Net asset (+) ending balance | € (1,008) | € (1,461) | € (2,739)

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=ing_DeferredTaxLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=ing_DeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=ing_NetDeferredTaxMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=ing_OtherProvisionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ing_PensionAndPostemploymentBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ing_LoansAndAdvancesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfHedgesAxis=ifrs-full_CashFlowHedgesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ing_DepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ing_OtherNettingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ing_FinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |