v3.26.1
Loans and advances to central banks and credit institutions
 12 Months Ended
Dec. 31, 2025
Loans And Advances To Central Banks And Credit Institutions [Abstract]  
Loans and advances to central banks and credit institutions Loans and advances to central banks and credit institutions
The detail, by classification, type and currency, of Loans and advances to central banks and credit institutions in the consolidated balance sheets is as follows:
EUR million
CENTRAL BANKS202520242023
Classification
Financial assets held for trading14,63212,96617,717
Non-trading financial assets mandatorily at
fair value through profit or loss		———
Financial assets designated at fair value through profit or loss———
Financial assets designated at fair value
through other comprehensive income		———
Financial assets at amortised cost15,98616,17920,082
30,61829,14537,799
Type
Time deposits15,98616,17917,747
Reverse repurchase agreements14,63212,96620,052
Impaired assets———
Valuation adjustments for impairment———
30,61829,14537,799
CREDIT INSTITUTIONS
Classification
Financial assets held for trading25,96727,31414,061
Non-trading financial assets mandatorily at
fair value through profit or loss		———
Financial assets designated at fair value through profit or loss413408459
Financial assets designated at fair value
through other comprehensive income		1,120363313
Financial assets at amortised cost61,51355,53757,917
89,01383,62272,750
Type
Time deposits10,6659,0368,560
Reverse repurchase agreements52,36548,93235,846
Non- loans advances25,98725,65928,353
Impaired assets———
Valuation adjustments for impairment(4)(5)(9)
89,01383,62272,750
CURRENCY
Euro43,69743,34734,229
Pound sterling5,1472,4243,539
US dollar23,32022,53917,602
Brazilian real43,57739,37947,151
Other currencies3,8905,0788,028
TOTAL119,631112,767110,549
The loans and advances to credit institutions classified under 'Financial assets at amortised' cost are mainly time accounts and deposits.
Note 51 contains a detail of their residual maturity periods.
This line item also includes irrevocable payment commitments to the Single Resolution Fund made in accordance with article 70.3 of Regulation 806/2014, which establishes uniform rules and a uniform procedure for the resolution of credit institutions and certain security service companies. investment within the framework of a Single Resolution Mechanism and a Single Resolution Fund, for which, in accordance with the standard, no provision has been recorded, these commitments have not been significant regarding the consolidated annual accounts.
At 31 December 2025 the gross exposure by impairment stage of the assets accounted subject to impairment for amounts to EUR 78,623 million, EUR 0 million and EUR 0 million (EUR 72,084, EUR 0 million and EUR 0 million in 2024 and EUR 78,321 million, EUR 0 million and EUR 0 million in 2023), and the loan loss provision by impairment stage amounts to EUR 4 million, EUR 0 million and EUR 0 million (EUR 5 million, EUR 0 million and EUR 0 million in 2024 and EUR 9 million, EUR 0 million and EUR 0 million in 2023) in stage 1, stage 2 and stage 3, respectively.