CaixaBank

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

Breakdown of other assets and other liabilities (Millions of euros)

		31/12/2020	31/12/2019	31/12/2018
Inventories		75	54	57
Other assets		2,144	2,928	2,119
	Prepayments and accrued income *	1,686	1,496	710
	Ongoing transactions	284	271	435
	Dividends on equity securities accrued and receivable	3	7	23
	Other	171	1,154	951
TOTAL OTHER ASSETS		2,219	2,982	2,176
Prepayments and accrued income *		1,132	1,143	1,036
Ongoing transactions		702	446	1,027
Other		161	573	576
TOTAL OTHER LIABILITIES		1,995	2,162	2,639

(*) Includes the accumulated amount of the fair value hedge adjustments of hedged items that are accrued until maturity (see Note 15).

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

Changes in inventories (Millions of euros)

		2020		2019		2018
		FORECLOSED ASSETS	OTHER ASSETS	FORECLOSED ASSETS	OTHER ASSETS	FORECLOSED ASSETS	OTHER ASSETS
Gross cost, inventories
Opening balance		53	35	38	43	2,357	54
Plus:
	Acquisitions	14	125	3	215	78	245
	Transfers and other	18		15			7
Less:
	Sales	(5)	(129)	(3)	(224)	(2,339)	(256)
	Transfers and other *				1	(58)	(7)
CLOSING BALANCE		80	31	53	35	38	43
Impairment allowances, inventories
Opening balance		(33)	(1)	(23)	(1)	(1,517)	(17)
Plus:
	Net allowances (Note 37)	(2)	0			(6)	(1)
	Transfers and other		0	(11)		10	17
Less:
	Amounts used			1		1,490
CLOSING BALANCE		(35)	(1)	(33)	(1)	(23)	(1)
INVENTORIES		45	30	20	34	15	42

(*) 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).