v3.26.1
Financial assets at fair value through other comprehensive income (Tables)
 6 Months Ended
Jun. 30, 2026
Financial assets at fair value through other comprehensive income [abstract]  
Summary of financial assets at fair value through other comprehensive income
Financial assets at fair value through other comprehensive income by type
in EUR million
30 June 2026
31 December 2025
Equity securities
2,647
2,607
Debt securities 1
56,765
50,817
Loans and advances 1
3,631
3,238
63,043
56,662
1 Debt securities include an amount of EUR -17 million (31 December 2025: EUR -15 million) and the Loans and advances includes EUR -1 million (31
December 2025: EUR -6 million) of Loan loss provisions.
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
Equity securities at fair value through other comprehensive income
Carrying value
Carrying value
Dividend income
Dividend income
in EUR million
30 June 2026
31 December 2025
30 June 2026
31 December 2025
Investment in Bank of Beijing
1,740
1,838
0
98
Investment in Van Lanschot Kempen
580
462
26
12
Other Investments
327
307
14
6
2,647
2,607
41
116
Summary of changes in fair value through other comprehensive income financial assets
Changes in fair value through other comprehensive income financial assets
FVOCI equity securities
FVOCI debt instruments 1
Total
in EUR million
30 June
2026
31 December
2025
30 June
2026
31 December
2025
30 June
2026
31 December
2025
Opening balance as at 1 January
2,607
2,562
54,055
43,827
56,662
46,389
Additions
1
395
28,504
42,899
28,505
43,294
Amortisation
28
75
28
75
Transfers and reclassifications 
10
10
Changes in unrealised revaluations 2
-60
-156
19
322
-41
166
Impairments
-10
-10
-10
-10
Reversals of impairments
8
7
8
7
Disposals and redemptions
-1
-7
-22,453
-33,124
-22,454
-33,131
Exchange rate differences
107
-178
245
-1,088
352
-1,267
Other changes
-7
-19
1,148
-7
1,128
Closing balance
2,647
2,607
60,395
54,055
63,043
56,662
1Fair value through other comprehensive income debt instruments includes both debt securities and loans and advances.
2Changes in unrealised revaluations of FVOCI debt instruments include changes on hedged items which are recognised in the statement of profit or loss.
Reference is made to Note 10 'Equity'  for details on the changes in revaluation reserve.