XML 277 R256.htm IDEA: XBRL DOCUMENT v3.8.0.1
Note 25 - Post-employment and other employee benefit commitments - Defined Benefits (Details) - EUR (€)
€ in Millions
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Changes In Net Defined Benefit Liability Asset Abstract      
Employer contributions € 87 € 87 € 84
Past service cost expense 3 (2) 26
Remeasurements benefit commitments [1] 31 3 20
Other provision expenses 82 95 44
Provisions to post employment benefit commitments to former members of the Board of Directors and the Banks Management 341    
Commitments To Former Members Of Board Of Directors And Management € 2,210 € 2,559 € 2,855
Number of employees who acept the option to takeb retirement or early retirement (earlier than the age stipulated in the collective labor agreement in force) 731 613 1,817
Long Term Defined Benefit Commitments [Member] | Defined Benefit Obligation [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans € 8,851 € 9,184 € 8,622
Changes In Net Defined Benefit Liability Asset Abstract      
Current service cost 64 67 57
Interest Expense Income 290 299 309
Defined benefit plan expense benefit commitments 4 5 2
Employer contributions 0 0 0
Past service cost expense 231 235 530
Remeasurements benefit commitments 331 354 42
Return on plan assets 0 0 0
From changes in demographic assumptions 100 107 8
From changes in financial assumptions 220 106 (53)
Other actuarial gain and losses 12 141 88
Total Estimated Benefit Payments (1,029) (1,052) (1,086)
Settlement payments 0 (43) (2)
Business Combinations and disposals 0 0 795
Effect on changes in foreign exchange rates (278) (282) (136)
Transformation into defined benefit (82) 0 0
Other provision expenses (1) 84 50
Balance at the end Liability asset of defined benefit plans 8,384 8,851 9,184
Long Term Defined Benefit Commitments [Member] | Defined Benefit Obligation [Member] | Spain [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 6,157 6,491  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 5,442 6,157 6,491
Long Term Defined Benefit Commitments [Member] | Defined Benefit Obligation [Member] | Mexico [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 1,456 1,527  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 1,661 1,456 1,527
Long Term Defined Benefit Commitments [Member] | Defined Benefit Obligation [Member] | United States [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 385 362  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 360 385 362
Long Term Defined Benefit Commitments [Member] | Defined Benefit Obligation [Member] | Turkey [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 447 435  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 520 447 435
Long Term Defined Benefit Commitments [Member] | Plan Assets [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 3,022 3,124 2,937
Changes In Net Defined Benefit Liability Asset Abstract      
Current service cost 0 0 0
Interest Expense Income 223 207 201
Defined benefit plan expense benefit commitments 4 5 2
Employer contributions 25 154 8
Past service cost expense 0 0 0
Remeasurements benefit commitments 161 (5) (113)
Return on plan assets 161 [2] (20) (106)
From changes in demographic assumptions 0 0 0
From changes in financial assumptions 0 0 0
Other actuarial gain and losses 0 15 (7)
Total Estimated Benefit Payments (169) (169) (146)
Settlement payments 0 0 (17)
Business Combinations and disposals 0 0 321
Effect on changes in foreign exchange rates (258) (293) (98)
Transformation into defined benefit 0 0 0
Other provision expenses (1) 0 28
Balance at the end Liability asset of defined benefit plans 3,006 3,022 3,124
Long Term Defined Benefit Commitments [Member] | Plan Assets [Member] | Spain [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 358 380  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 320 358 380
Long Term Defined Benefit Commitments [Member] | Plan Assets [Member] | Mexico [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 1,627 1,745  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 1,602 1,627 1,745
Long Term Defined Benefit Commitments [Member] | Plan Assets [Member] | United States [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 339 329  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 309 339 329
Long Term Defined Benefit Commitments [Member] | Plan Assets [Member] | Turkey [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 348 337  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 424 348 337
Long Term Defined Benefit Commitments [Member] | Net defined benefit liability (asset) [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 5,829 6,060 5,685
Changes In Net Defined Benefit Liability Asset Abstract      
Current service cost 64 67 57
Interest Expense Income 68 92 108
Defined benefit plan expense benefit commitments 0 0 0
Employer contributions (25) (154) (8)
Past service cost expense 231 235 530
Remeasurements benefit commitments 171 359 155
Return on plan assets (161) 20 106
From changes in demographic assumptions 100 107 8
From changes in financial assumptions 220 106 (53)
Other actuarial gain and losses 12 125 94
Total Estimated Benefit Payments (861) (883) (940)
Settlement payments 0 (43) 15
Business Combinations and disposals 0 0 474
Effect on changes in foreign exchange rates (19) 11 (38)
Transformation into defined benefit (82) 0 0
Other provision expenses 0 84 22
Balance at the end Liability asset of defined benefit plans 5,378 5,829 6,060
Long Term Defined Benefit Commitments [Member] | Net defined benefit liability (asset) [Member] | Spain [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 5,799 6,111  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 5,122 5,799 6,111
Long Term Defined Benefit Commitments [Member] | Net defined benefit liability (asset) [Member] | Mexico [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans (171) (219)  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 60 (171) (219)
Long Term Defined Benefit Commitments [Member] | Net defined benefit liability (asset) [Member] | United States [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 46 33  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 51 46 33
Long Term Defined Benefit Commitments [Member] | Net defined benefit liability (asset) [Member] | Turkey [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 99 98  
Changes In Net Defined Benefit Liability Asset Abstract      
Balance at the end Liability asset of defined benefit plans 96 99 98
Medical Benefit Commitment [Member] | Defined Benefit Obligation [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 1,015 1,022 1,083
Changes In Net Defined Benefit Liability Asset Abstract      
Current service cost 26 24 31
Interest Expense Income 101 86 95
Defined benefit plan expense benefit commitments 0 0 0
Employer contributions 0 0 0
Past service cost expense (11) (5) 1
Remeasurements benefit commitments 200 59 (87)
Return on plan assets 0 0 0
From changes in demographic assumptions 83 110 0
From changes in financial assumptions 128 (91) (91)
Other actuarial gain and losses (10) 39 4
Total Estimated Benefit Payments (35) (33) (30)
Settlement payments 0 0 (2)
Business Combinations and disposals 0 0 0
Effect on changes in foreign exchange rates (92) (138) (69)
Other provision expenses 0 0 0
Balance at the end Liability asset of defined benefit plans 1,204 1,015 1,022
Medical Benefit Commitment [Member] | Plan Assets [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans 1,113 1,149 1,240
Changes In Net Defined Benefit Liability Asset Abstract      
Current service cost 0 0 0
Interest Expense Income 112 97 109
Defined benefit plan expense benefit commitments 0 0 0
Employer contributions 0 114 0
Past service cost expense 0 0 0
Remeasurements benefit commitments 21 (60) (94)
Return on plan assets 21 (60) (94)
From changes in demographic assumptions 0 0 0
From changes in financial assumptions 0 0 0
Other actuarial gain and losses 0 0 0
Total Estimated Benefit Payments (33) (30) (30)
Settlement payments 0 0 0
Business Combinations and disposals 0 0 0
Effect on changes in foreign exchange rates (100) (156) (76)
Other provision expenses 0 0 0
Balance at the end Liability asset of defined benefit plans 1,114 1,113 1,149
Medical Benefit Commitment [Member] | Net defined benefit liability (asset) [Member]      
Post emplyment liabilities reconciliation      
Balance at the beginning Liability asset of defined benefit plans (98) (127) (157)
Changes In Net Defined Benefit Liability Asset Abstract      
Current service cost 26 24 31
Interest Expense Income (11) (11) (14)
Defined benefit plan expense benefit commitments 0 0 0
Employer contributions 0 (114) 0
Past service cost expense (11) (5) 1
Remeasurements benefit commitments 179 119 7
Return on plan assets (21) 60 94
From changes in demographic assumptions 83 110 0
From changes in financial assumptions 128 (91) (91)
Other actuarial gain and losses (10) 39 4
Total Estimated Benefit Payments (2) (2) 0
Settlement payments 0 0 (2)
Business Combinations and disposals 0 0 0
Effect on changes in foreign exchange rates 8 18 8
Other provision expenses 0 0 0
Balance at the end Liability asset of defined benefit plans € 91 € (98) € (127)
[1]

Actuarial losses (gains) on remeasurement of the net defined benefit liability relating to early retirements in Spain and other long-term employee benefits that are charged to the income statements (see Note 2.2.12).

[2]

(2) Excluding interest, w hich is recorded under "Interest income or expense".