v3.25.4
Risk Report - Asset Quality - Financial Assets subject to impairment - Development of exposures and allowance for credit losses (Detail) - EUR (€)
€ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year € 760,807      
Allowance for credit losses, beginning of year 5,799      
Gross carrying amount, end of the reporting period 796,683 € 760,807    
Allowance for credit losses, end of reporting period 6,156 5,799    
Allowance for country risk not included in Allowance for credit losses for Financial Assets at Amortized Cost 7 14 € 4  
Total amount of undiscounted expected credit losses at initial recognition on financial assets that are purchased or originated credit-impared 74 0 0 € 46
Gross Carrying Value        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 760,807 761,400    
Movements in financial assets including new business and credit extensions 96,999 76,536    
Transfers due to changes in creditworthiness 0      
Changes due to modifications that did not result in
derecognition (31) (46)    
Financial assets that have been derecognized during the period 31,611 92,394    
Recovery of written off amounts 164 157    
Foreign exchange and other changes (29,645) 15,154    
Gross carrying amount, end of the reporting period 796,683 760,807 761,400  
Allowance for Credit Losses        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 5,799 [1],[2],[3],[4] 5,285 [2],[4],[5] 4,995 [5]  
Movements in financial assets including new business and credit extensions (1,760) [1],[3] (1,861) [2],[4] (1,778) [5]  
Transfers due to changes in creditworthiness 0 [1],[3] 0 [2],[4] 0 [5]  
Changes in models (127) [1],[3],[6] (9) [2],[4] (110) [5]  
Financial assets that have been derecognized during the period (1,002) [1],[3],[7],[8] (1,229) [2],[4],[9],[10] (1,197) [5],[11]  
Recovery of written off amounts (164) [1],[3] (157) [2],[4] (93) [5]  
Foreign exchange and other changes 437 [1],[3] 267 [2],[4] 273 [5]  
Allowance for credit losses, end of reporting period 6,156 [1],[3] 5,799 [1],[2],[3],[4] 5,285 [2],[4],[5]  
Provision for Credit Losses excluding country risk 1,633 [3],[12],[13] 1,852 [4],[14],[15] 1,668 [5],[16]  
Stage 1        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 681,147      
Allowance for credit losses, beginning of year 438      
Gross carrying amount, end of the reporting period 727,810 681,147    
Allowance for credit losses, end of reporting period 421 438    
Stage 1 | Gross Carrying Value        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 681,147 692,091    
Movements in financial assets including new business and credit extensions 94,185 73,483    
Transfers due to changes in creditworthiness 4,569 (11,473)    
Changes due to modifications that did not result in
derecognition 0 0    
Financial assets that have been derecognized during the period 25,550 86,710    
Recovery of written off amounts 0 0    
Foreign exchange and other changes (26,540) 13,756    
Gross carrying amount, end of the reporting period 727,810 681,147 692,091  
Stage 1 | Allowance for Credit Losses        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 438 [1],[2],[3],[4] 447 [2],[4],[5] 533 [5]  
Movements in financial assets including new business and credit extensions 90 [1],[3] 150 [2],[4] 195 [5]  
Transfers due to changes in creditworthiness (119) [1],[3] (128) [2],[4] (170) [5]  
Changes in models (63) [1],[3],[6] (2) [2],[4] (57) [5]  
Financial assets that have been derecognized during the period 0 [1],[3],[7],[8] 0 [2],[4],[9],[10] 0 [5],[11]  
Recovery of written off amounts 0 [1],[3] 0 [2],[4] 0 [5]  
Foreign exchange and other changes (18) [1],[3] (15) [2],[4] 3 [5]  
Allowance for credit losses, end of reporting period 421 [1],[3] 438 [1],[2],[3],[4] 447 [2],[4],[5]  
Provision for Credit Losses excluding country risk (34) [3],[12],[13] (24) [4],[14],[15] (83) [5],[16]  
Stage 2        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 63,836      
Allowance for credit losses, beginning of year 736      
Gross carrying amount, end of the reporting period 53,383 63,836    
Allowance for credit losses, end of reporting period 888 736    
Stage 2 | Gross Carrying Value        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 63,836 55,704    
Movements in financial assets including new business and credit extensions 1,095 934    
Transfers due to changes in creditworthiness (6,011) 9,079    
Changes due to modifications that did not result in
derecognition 3 9    
Financial assets that have been derecognized during the period 3,197 2,906    
Recovery of written off amounts 0 0    
Foreign exchange and other changes (2,344) 1,016    
Gross carrying amount, end of the reporting period 53,383 63,836 55,704  
Stage 2 | Allowance for Credit Losses        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 736 [1],[2],[3],[4] 680 [2],[4],[5] 626 [5]  
Movements in financial assets including new business and credit extensions (178) [1],[3] (194) [2],[4] (294) [5]  
Transfers due to changes in creditworthiness 85 [1],[3] 128 [2],[4] 150 [5]  
Changes in models 91 [1],[3],[6] (7) [2],[4] (53) [5]  
Financial assets that have been derecognized during the period 0 [1],[3],[7],[8] 0 [2],[4],[9],[10] 0 [5],[11]  
Recovery of written off amounts 0 [1],[3] 0 [2],[4] 0 [5]  
Foreign exchange and other changes 33 [1],[3] 3 [2],[4] 38 [5]  
Allowance for credit losses, end of reporting period 888 [1],[3] 736 [1],[2],[3],[4] 680 [2],[4],[5]  
Provision for Credit Losses excluding country risk 185 [3],[12],[13] 59 [4],[14],[15] 92 [5],[16]  
Stage 3        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 15,214      
Allowance for credit losses, beginning of year 4,412      
Gross carrying amount, end of the reporting period 14,874 15,214    
Allowance for credit losses, end of reporting period 4,600 4,412    
Stage 3 | Gross Carrying Value        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 15,214 12,799    
Movements in financial assets including new business and credit extensions 1,549 2,151    
Transfers due to changes in creditworthiness 1,442 2,394    
Changes due to modifications that did not result in
derecognition (34) (55)    
Financial assets that have been derecognized during the period 2,697 2,598    
Recovery of written off amounts 164 157    
Foreign exchange and other changes (764) 367    
Gross carrying amount, end of the reporting period 14,874 15,214 12,799  
Stage 3 | Allowance for Credit Losses        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 4,412 [1],[2],[3],[4] 3,960 [2],[4],[5] 3,656 [5]  
Movements in financial assets including new business and credit extensions (1,663) [1],[3] (1,814) [2],[4] (1,647) [5]  
Transfers due to changes in creditworthiness 35 [1],[3] 0 [2],[4] 20 [5]  
Changes in models (155) [1],[3],[6] 0 [2],[4] 0 [5]  
Financial assets that have been derecognized during the period (1,002) [1],[3],[7],[8] (1,229) [2],[4],[9],[10] (1,145) [5],[11]  
Recovery of written off amounts (164) [1],[3] (157) [2],[4] (93) [5]  
Foreign exchange and other changes 447 [1],[3] 290 [2],[4] 271 [5]  
Allowance for credit losses, end of reporting period 4,600 [1],[3] 4,412 [1],[2],[3],[4] 3,960 [2],[4],[5]  
Provision for Credit Losses excluding country risk 1,473 [3],[12],[13] 1,814 [4],[14],[15] 1,627 [5],[16]  
Stage 3 POCI        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 609      
Allowance for credit losses, beginning of year 213      
Gross carrying amount, end of the reporting period 615 609    
Allowance for credit losses, end of reporting period 247 213    
Stage 3 POCI | Gross Carrying Value        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 609 806    
Movements in financial assets including new business and credit extensions 170 (33)    
Changes due to modifications that did not result in
derecognition 0 0    
Financial assets that have been derecognized during the period 167 180    
Recovery of written off amounts 0 0    
Foreign exchange and other changes 3 16    
Gross carrying amount, end of the reporting period 615 609 806  
Stage 3 POCI | Allowance for Credit Losses        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 213 [1],[2],[3],[4],[17],[18],[19],[20] 198 [2],[4],[5],[18],[20],[21] 180 [5],[21]  
Movements in financial assets including new business and credit extensions (9) [1],[3],[17],[19] (3) [2],[4],[18],[20] (32) [5],[21]  
Changes in models 0 [1],[3],[6],[17],[19] 0 [2],[4],[18],[20] 0 [5],[21]  
Financial assets that have been derecognized during the period 0 [1],[3],[7],[8],[17],[19] 0 [2],[4],[9],[10],[18],[20] (52) [5],[11],[21]  
Recovery of written off amounts 0 [1],[3],[17],[19] 0 [2],[4],[18],[20] 0 [5],[21]  
Foreign exchange and other changes (25) [1],[3],[17],[19] (11) [2],[4],[18],[20] (38) [5],[21]  
Allowance for credit losses, end of reporting period 247 [1],[3],[17],[19] 213 [1],[2],[3],[4],[17],[18],[19],[20] 198 [2],[4],[5],[18],[20],[21]  
Provision for Credit Losses excluding country risk 9 [3],[12],[13],[17],[19] 3 [4],[14],[15],[18],[20] 32 [5],[16],[21]  
Amortized Cost        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year [22] 760,807      
Allowance for credit losses, beginning of year [22],[23] 5,799      
Gross carrying amount, end of the reporting period [22] 796,683 760,807    
Allowance for credit losses, end of reporting period [22],[23] 6,156 5,799    
Amortized Cost | Stage 1        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year [22] 681,147      
Allowance for credit losses, beginning of year [22],[23] 438      
Gross carrying amount, end of the reporting period [22] 727,810 681,147    
Allowance for credit losses, end of reporting period [22],[23] 421 438    
Amortized Cost | Stage 2        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year [22] 63,836      
Allowance for credit losses, beginning of year [22],[23] 736      
Gross carrying amount, end of the reporting period [22] 53,383 63,836    
Allowance for credit losses, end of reporting period [22],[23] 888 736    
Amortized Cost | Stage 3        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year [22] 15,214      
Allowance for credit losses, beginning of year [22],[23] 4,412      
Gross carrying amount, end of the reporting period [22] 14,874 15,214    
Allowance for credit losses, end of reporting period [22],[23] 4,600 4,412    
Amortized Cost | Stage 3 POCI        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year [22] 609      
Allowance for credit losses, beginning of year [22],[23] 213      
Gross carrying amount, end of the reporting period [22] 615 609    
Allowance for credit losses, end of reporting period [22],[23] 247 213    
of which Loans        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 489,579      
Allowance for credit losses, beginning of year [23] 5,668      
Gross carrying amount, end of the reporting period 484,270 489,579    
Allowance for credit losses, end of reporting period [23] 6,049 5,668    
of which Loans | Stage 1        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 417,456      
Allowance for credit losses, beginning of year [23] 411      
Gross carrying amount, end of the reporting period 416,848 417,456    
Allowance for credit losses, end of reporting period [23] 409 411    
of which Loans | Stage 2        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 56,540      
Allowance for credit losses, beginning of year [23] 718      
Gross carrying amount, end of the reporting period 52,092 56,540    
Allowance for credit losses, end of reporting period [23] 881 718    
of which Loans | Stage 3        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 14,974      
Allowance for credit losses, beginning of year [23] 4,326      
Gross carrying amount, end of the reporting period 14,720 14,974    
Allowance for credit losses, end of reporting period [23] 4,513 4,326    
of which Loans | Stage 3 POCI        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Gross carrying amount, beginning of year 609      
Allowance for credit losses, beginning of year [23] 213      
Gross carrying amount, end of the reporting period 610 609    
Allowance for credit losses, end of reporting period [23] 247 213    
Fair Value through OCI        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 38 [24] 48 [25] 69  
Allowance for credit losses, end of reporting period 48 [26] 38 [24] 48 [25]  
Fair Value through OCI | Stage 1        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 12 [24] 13 [25]    
Allowance for credit losses, end of reporting period 12 [26] 12 [24] 13 [25]  
Fair Value through OCI | Stage 2        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 16 [24] 13 [25]    
Allowance for credit losses, end of reporting period 22 [26] 16 [24] 13 [25]  
Fair Value through OCI | Stage 3        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 10 [24] 22 [25]    
Allowance for credit losses, end of reporting period 14 [26] 10 [24] 22 [25]  
Fair Value through OCI | Stage 3 POCI        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year 0 [24] 0 [25]    
Allowance for credit losses, end of reporting period 0 [26] 0 [24] € 0 [25]  
Off-balance sheet        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year [27] 361      
Allowance for credit losses, end of reporting period [27] 393 361    
Off-balance sheet | Stage 1        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year [27] 106      
Allowance for credit losses, end of reporting period [27] 98 106    
Off-balance sheet | Stage 2        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year [27] 82      
Allowance for credit losses, end of reporting period [27] 96 82    
Off-balance sheet | Stage 3        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year [27] 173      
Allowance for credit losses, end of reporting period [27] 196 173    
Off-balance sheet | Stage 3 POCI        
Development of exposures and allowance for credit losses in the reporting period [Line Items]        
Allowance for credit losses, beginning of year [27] 0      
Allowance for credit losses, end of reporting period [27] € 2 € 0    
[1]   Allowance for credit losses does not include allowance for country risk amounting to € 7 million as of December 31, 2025
[2] Allowance for credit losses does not include allowance for country risk amounting to € 14 million as of December 31, 2024
[3] 1 Allowance for credit losses does not include allowance for country risk amounting to € 7 million as of December 31, 2025
[4] Allowance for credit losses does not include allowance for country risk amounting to € 14 million as of December 31, 2024
[5] 1 Allowance for credit losses does not include allowance for country risk amounting to € 4 million as of December 31, 2023
[6] 3  Changes in models primarily reflect LGD model update and changes to the SICR model
[7] This position represents charge offs of allowance for credit losses
[8] 4 This position represents charge offs of allowance for credit losses
[9] This position represents charge offs of allowance for credit losses
[10] This position represents charge offs of allowance for credit losses
[11] 3This position represents charge offs of allowance for credit losses
[12] Movements in financial assets including new business, transfers due to changes in creditworthiness and changes in models add up to Provision for Credit Losses excluding country risk
[13] 5 Movements in financial assets including new business, transfers due to changes in creditworthiness and changes in models add up to Provision for Credit Losses excluding
country risk
[14] Movements in financial assets including new business, transfers due to changes in creditworthiness and changes in models add up to Provision for Credit Losses excluding
country risk
[15] Movements in financial assets including new business, transfers due to changes in creditworthiness and changes in models add up to Provision for Credit Losses excluding
country risk
[16] 4Movements in financial assets including new business, transfers due to changes in creditworthiness and changes in models add up to Provision for Credit Losses excluding
country risk
[17] The total amount of undiscounted expected credit losses at initial recognition on financial assets that are purchased or originated credit-impaired initially recognized
during the reporting period was € 74 million in 2025 and € — million in 2024
5 Changes in models primarily reflect LGD model update and changes to the SICR model
[18] The total amount of undiscounted expected credit losses at initial recognition on financial assets that are purchased or originated credit-impaired initially recognized
during the reporting period was € — million in 2024 and € — million in 2023
[19] 2 The total amount of undiscounted expected credit losses at initial recognition on financial assets that are purchased or originated credit-impaired initially recognized
during the reporting period was € 74 million in 2025 and € — million in 2024
[20] The total amount of undiscounted expected credit losses at initial recognition on financial assets that are purchased or originated credit-impaired initially recognized
during the reporting period was €— million in 2024 and €— million in 2023
[21] 2 The total amount of undiscounted expected credit losses at initial recognition on financial assets that are purchased or originated credit-impaired initially recognized
during the reporting period was € — million in 2023 and € 46 million in 2022
[22] Financial assets at amortized cost consist of: loans at amortized cost, cash and central bank balances, interbank balances (w/o central banks), central bank funds sold and
securities purchased under resale agreements, securities borrowed and certain subcategories of other assets
[23] Allowance for credit losses do not include allowance for country risk amounting to € 7 million as of December 31, 2025 and € 14 million as of December 31, 2024
[24] Allowance for credit losses against financial assets at fair value through OCI were almost unchanged at very low levels (€ 48 million at December 31, 2023 and
€ 38 million as of December 31, 2024). Due to immateriality, no details on the year-over-year development is provided.
[25] Allowance for credit losses against financial assets at fair value through OCI were almost unchanged at very low levels (€ 69 millionat December 31, 2022 and € 48 million
as of December 31, 2023, respectively). Due to immateriality, no details on the year-over-year development is provided.
[26] Allowance for credit losses against financial assets at fair value through OCI remained at very low levels (€ 38 million at December 31, 2024 and € 48 million as of
December 31, 2025). Due to immateriality, no details on the year-over-year development is provided.
[27] Allowance for credit losses do not include allowance for country risk amounting to € 12 million as of December 31, 2025 and € 2 million as of December 31, 2024