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Note 41 - Management Report - Risk and Capital Performance - Reconciliation of Shareholders Equity to Regulatory Capital (Detail) - Reconciliation of Shareholders Equity to Regulatory Capital [Member] - EUR (€)
€ in Millions
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of Shareholders Equity to Regulatory Capital [Line Items]    
Total shareholders equity per accounting balance sheet (IASB IFRS) € 61,772 € 58,096
Difference between equity per IASB IFRS / EU IFRS4 [1] 187 68
Shareholders equity per accounting balance sheet EU IFRS 61,959 58,027
Deconsolidation Consolidation of entities 29 265
Of which: [Abstract]    
Additional paid-in capital 0 0
Retained earnings 29 265
Accumulated other comprehensive income (loss), net of tax 0 0
Total shareholders' equity per regulatory balance sheet 61,988 58,292
Noncontrolling interest based on transitional rules 1,002 910
Accrual for dividend and AT1 coupons [2] (1,342) 987
Capital instruments not eligible under CET 1 as per CRR 28(1) (22) 0 (14)  
Common Equity Tier 1 (CET 1) capital before regulatory adjustments 61,634 58,215
Additional value adjustments (2,026) (1,812)
Other prudential filters (other than additional value adjustments) 600 (14)
Goodwill and other intangible assets (net of related tax liabilities) (5,024) (4,897)
Deferred tax assets that rely on future profitability (3,244) (1,617)
Defined benefit pension fund assets (1,149) (991)
Direct, indirect and synthetic holdings by the institution of the CET 1 instruments of financial sector entities where the institution has a significant investment in those entities 0 0
Other regulatory adjustments [3] (2,691) (2,378)
Common Equity Tier 1 capital [4] € 48,097 € 46,506
[1] Differences in “equity per balance sheet” result entirely from deviations in profit (loss) after taxes due to the application of EU carve-out rules as set forth in the chapter "Basis of preparation/impact of changes in accounting principles". These rules were initially applied in the first quarter 2020.
[2] Full year profit is recognized as per ECB Decision (EU) 2015/656 in accordance with the Article 26(2) of Regulation (EU) No 575/2013 (ECB/2015/4)
[3] Includes capital deductions of € 1.2 billion (Dec 2021: € 1.1 billion) based on ECB guidance on irrevocable payment commitments related to the Single Resolution Fund and the Deposit Guarantee Scheme, € 1.0 billion (Dec 2021: € 0.7 billion) based on ECB's supervisory recommendation for a prudential provisioning of non-performing exposures, € 7.4 million (Dec 2021: € 17 million) resulting from minimum value commitments as per Article 36 (1)(n) of the CRR and CET 1 decrease of € 14.7 million(Dec 2021:€ 39 million) from IFRS 9 transitional provision as per Article 473a of the CRR
[4] Numbers may not add up due to rounding