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Note 39 - Share of profit or loss of entities accounted for using the equity method	12 Months Ended
	Dec. 31, 2019
Share of profit or loss of entities accounted for using the equity method
Investments in Entities Accounted for Using the Equity Method	39. Share of profit or loss of entities accounted for using the equity method Results from “Share of profit or loss of entities accounted for using the equity method” resulted in a negative impact of €42 million as of December 31, 2019, compared with the negative impact of €7 and the positive impact of €4 million recorded as of December 31, 2018 and 2017, respectively.