36

Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss

The breakdown of this item in the accompanying statement of profit or loss is as follows:

Breakdown of the impairment or reversal of impairment on financial assets not measured at fair value through profit or loss (Millions of euros)

2019

2018

2017

Financial assets at amortised cost / Loans and receivables

(425)

(124)

(805)

Loans and advances

(425)

(125)

(775)

Net allowances (Note 14)

(410)

(68)

(554)

Of which - Credit institutions

(2)

3

Of which - Customers

(408)

(68)

(557)

Write-downs (Note 27.4)

(799)

(512)

(519)

Recovery of loans written off (Note 27.4)

784

455

298

Debt securities (Note 14)

1

(30)

Financial assets at fair value with changes in other comprehensive income / Available-for-sale financial assets

(2)

(144)

Write-downs

(2)

(144)

Equity instruments

(140)

Debt securities

(2)

(4)

Total

(425)

(126)

(949)