CaixaBank

The breakdown of these items in the balance sheet is as follows:

Breakdown of other assets and other liabilities (Millions of euros)
	31-12-2019	31-12-2018	31-12-2017
Inventories	54	57	878
Other assets	2,928	2,119	1,627
Prepayments and accrued income *	1,496	710	699
Ongoing transactions	271	435	427
Dividends on equity securities accrued and receivable	7	23	115
Other	1,154	951	386
Total other assets	2,982	2,176	2,505
Prepayments and accrued income *	1,143	1,036	1,056
Ongoing transactions	446	1,027	951
Other	573	576	328
Total other liabilities	2,162	2,639	2,335

(*) Includes the accumulated amount of the fair value hedge adjustments of hedged items that are accrued until maturity (see Note 1).

The breakdown of the changes of the balance under "Inventories" is as follows:

Changes in inventories (Millions of euros)
	2019		2018		2017
	Foreclosed assets	Other assets	Foreclosed assets	Other assets	Foreclosed assets	Other assets
Gross cost, inventories
Opening balance	38	43	2,357	54	2,622	62
Plus:
Acquisitions	3	215	78	245	85	175
Transfers and other	15			7
Less:
Sales (Note 1.8) *	(3)	(224)	(2,339)	(256)	(285)	(172)
Transfers and other **		1	(58)	(7)	(65)	(11)
Closing balance	53	35	38	43	2,357	54
Impairment allowances, inventories
Opening balance	(23)	(1)	(1,517)	(17)	(1,654)	(17)
Plus:
Net allowances (Note 37)			(6)	(1)	(47)
Transfers and other	(11)		10	17	10
Less:
Amounts used	1		1,490		175
Closing balance	(33)	(1)	(23)	(1)	(1,516)	(17)
Inventories	20	34	15	42	841	37

(*) Includes the costs attributable to sales and income from the provision of non-financial services.

(**) They mainly include the value of the constructions/land fields reclassified from other balance sheet headings: from "Investment property" or "Non-current assets and disposal groups classified as held for sale" (see Notes 18 and 21).