21

Non-current assets and disposal groups classified as held for sale

The breakdown of the changes of the balance under this heading is as follows:

Breakdown of non-current assets for sale (Millions of euros)

2019

2018

2017

Foreclosed assets

Other assets (2)

Foreclosed assets

Other assets (2)

Foreclosed assets

Other assets (2)

Foreclosure rights (1)

Other

Foreclosure rights (1)

Other

Foreclosure rights (1)

Other

Gross cost

Opening balance

267

1,033

301

570

9,401

671

681

9,929

779

Additions due to business combinations

127

Additions

128

175

61

167

424

64

536

487

31

Transfers and other (3)

(212)

427

62

(470)

414

27

(647)

487

(41)

Disposals in the year (Note 1.8)

0

(302)

(110)

0

(9,206)

(461)

0

(1,629)

(98)

Closing balance

183

1,333

314

267

1,033

301

570

9,401

671

Impairment allowances

Opening balance

(55)

(280)

(27)

(97)

(4,310)

(166)

(125)

(4,641)

(218)

Additions due to business combinations

0

0

0

0

(34)

0

Allowances (Note 39)

0

(149)

(37)

(3)

(521)

(30)

(16)

(1,280)

(29)

Recoveries (Note 39)

0

45

7

0

211

8

17

1,106

27

Transfers and other (4)

14

(73)

(1)

45

(213)

148

27

(172)

35

Amounts used

0

67

13

0

4,553

13

0

711

19

Closing balance

(41)

(390)

(45)

(55)

(280)

(27)

(97)

(4,310)

(166)

Total

142

943

269

212

753

274

473

5,091

505

(1) Foreclosure rights are measured initially at the carrying amount at which the asset will be recognised when the definitive foreclosure occurs.

(2) Mainly includes: investments reclassified as non-current assets held for sale, assets deriving from the termination of operating lease agreements and closed branches.

(3) Mainly includes reclassifications of foreclosure rights to "Other foreclosed assets" or "Tangible assets - Investment property" when the property is put up for lease (see Note 18).

(4) Includes provisions recognised to hedge against the risk of insolvency on credit operations of CaixaBank cancelled through the acquisition of real estate assets by BuildingCenter.

The detail, by age, of foreclosed assets, excluding impairment allowances, determined on the basis of the foreclosure date, is as follows:

Age of foreclosed assets (Millions of euros)

31-12-2019

31-12-2018

31-12-2017

Nº of assets

Gross amount

Nº of assets

Gross amount

Nº of assets

Gross amount

Up to 1 year

3,015

318

5,794

619

11,085

1,115

Between 1 and 2 years

4,935

514

3,040

291

11,848

1,159

Between 2 and 5 years

4,319

398

2,859

244

50,367

4,898

More than 5 years

3,427

286

1,845

146

25,399

2,799

Total

15,696

1,516

13,538

1,300

98,699

9,971