| Disclosure of Gains Or Losses On Financial Assets And Liabilities And Exchanges Differences [Text Block] |
Gains (losses) on financial assets and liabilities, hedge accounting and exchange differences, net The breakdown of the balance under this heading, by source of the related items, in the consolidated income statements is as follows: | | | | | | | | | | | | GAINS (LOSSES) ON FINANCIAL ASSETS AND LIABILITIES, HEDGE ACCOUNTING AND EXCHANGE DIFFERENCES, NET (MILLIONS OF EUROS) | | | | | | 2025 | 2024 | 2023 | Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | 423 | 327 | 76 | Financial assets at amortized cost | 24 | 20 | 41 | Other financial assets and liabilities | 398 | 307 | 35 | Gains (losses) on financial assets and liabilities held for trading, net | 2,255 | 2,458 | 1,352 | Reclassification of financial assets from fair value through other comprehensive income | — | — | — | Reclassification of financial assets from amortized cost | — | — | — | Other gains (losses) | 2,255 | 2,458 | 1,352 | Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net | 236 | 179 | 337 | Reclassification of financial assets from fair value through other comprehensive income | — | — | — | Reclassification of financial assets from amortized cost | — | — | — | Other gains (losses) | 236 | 179 | 337 | Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net | 28 | 249 | 96 | Gains (losses) from hedge accounting, net | (1) | 5 | (17) | | Subtotal gains (losses) on financial assets and liabilities and hedge accounting | 2,941 | 3,218 | 1,844 | Exchange differences, net | (285) | 695 | 339 | | Total | 2,656 | 3,913 | 2,183 |
The breakdown of the balance (excluding exchange rate differences) under this heading in the consolidated income statements by the nature of the financial instrument is as follows: | | | | | | | | | | | | GAINS (LOSSES) ON FINANCIAL ASSETS AND LIABILITIES AND HEDGE ACCOUNTING. BREAKDOWN BY NATURE OF THE FINANCIAL INSTRUMENT (MILLIONS OF EUROS) | | | | | | 2025 | 2024 | 2023 | Debt instruments | 430 | 841 | 799 | Equity instruments | 1,817 | 553 | 669 | Trading derivatives and hedge accounting | (695) | 181 | (812) | Loans and advances to customers | (30) | 236 | 165 | Customer deposits | (21) | (81) | (95) | Other | 1,439 | 1,488 | 1,118 | | Total | 2,941 | 3,218 | 1,844 |
The breakdown of the balance of the impact of the derivatives (trading and hedging) under this heading in the consolidated income statements is as follows: | | | | | | | | | | | | | | | DERIVATIVES - HEDGE ACCOUNTING (MILLIONS OF EUROS) | | | | | | | Notes | 2025 | 2024 | 2023 | | Derivatives | | | | | Interest rate agreements | | (505) | (21) | 427 | Securities agreements | | (1,001) | 236 | (402) | Credit derivative agreements | | (44) | (123) | (56) | Foreign-exchange agreements | | 775 | (15) | (431) | Commodity and other agreements | | 81 | 99 | (332) | | Subtotal | | (694) | 176 | (795) | | Hedging derivatives ineffectiveness | | | | | Fair value hedges | 15 | — | 8 | (10) | Hedging derivative | | 329 | (512) | (114) | Hedged item | | (328) | 520 | 103 | Cash flow hedges | 15 | (2) | (3) | (7) | | Subtotal | | (1) | 5 | (17) | | Total | | (695) | 181 | (812) | | | | | |
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