37

Impairment / (reversal) of impairment on non-financial assets

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

Breakdown of the impairment / (reversal) of impairment on non financial assets (Millions of euros)

2019

2018

2017

Tangible assets

(80)

(17)

(53)

Property, plant and equipment for own use

(35)

(21)

(30)

Allowances (Note 18)

(3)

(1)

(6)

Reversals (Note 18)

7

3

6

Write-downs

(39)

(23)

(30)

Investment property (Note 18)

(45)

4

(23)

Allowances

(111)

(249)

(294)

Releases

66

253

271

Intangible assets (Note 19)

(25)

(25)

(70)

Allowances

(4)

(5)

(5)

Releases

1

4

4

Write-downs

(22)

(24)

(69)

Other (Note 20)

(1)

(7)

(47)

Inventories

(7)

(47)

Allowances

(2)

(18)

(315)

Releases

2

11

268

Other

(1)

Total

(106)

(49)

(170)