Note 33 - Employee Benefits - Reconciliation in Movement of Liabilities and Assets - Impact on Balance Sheet (Detail) - EUR (€) € in Millions |
12 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet, Grouping [Domain Member] |
|
|
|
|
thereof, Reconciliation |
|
|
|
|
Net asset (liability) recognized |
€ 735
|
[1] |
€ 971
|
[2] |
Change in the present value of the defined benefit obligation [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in the present value of the defined benefit obligation: Balance, beginning of year |
14,999
|
|
20,404
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Current service cost |
164
|
|
230
|
|
Interest cost |
606
|
|
289
|
|
Past service cost and gain or loss arising from settlements |
9
|
|
19
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Actuarial gain or loss arising from changes in financial assumptions |
517
|
|
(5,400)
|
|
Actuarial gain or loss arising from changes in demographic assumptions |
(24)
|
|
104
|
|
Actuarial gain or loss arising from experience |
102
|
|
204
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
17
|
|
17
|
|
Benefits paid |
(746)
|
|
(775)
|
|
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
(4)
|
|
Exchange rate changes |
37
|
|
(89)
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
Change in the present value of the defined benefit obligation: Balance, end of year |
15,681
|
|
14,999
|
|
thereof, Reconciliation |
|
|
|
|
Unfunded |
219
|
|
228
|
|
Funded |
15,462
|
|
14,771
|
|
Change in fair value of plan assets [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in fair value of plan assets: Balance, beginning of year |
16,077
|
|
20,888
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest income |
654
|
|
299
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Return from plan assets less interest income |
298
|
|
(3,890)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
17
|
|
17
|
|
Contributions by the employer |
125
|
[3] |
(325)
|
[4] |
Benefits paid |
(721)
|
[5] |
(752)
|
[6] |
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
0
|
|
Exchange rate changes |
77
|
|
(153)
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Plan administration costs |
(9)
|
|
(7)
|
|
Change in fair value of plan assets: Balance, end of year |
16,518
|
|
16,077
|
|
Funded status, end of year |
837
|
|
1,078
|
|
Change in irrecoverable surplus (asset ceiling) [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, beginning of year |
(107)
|
|
(90)
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest cost |
(2)
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Changes in irrecoverable surplus |
13
|
|
(12)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Exchange rate changes |
(6)
|
|
(5)
|
|
thereof, Reconciliation |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, end of year |
(102)
|
|
(107)
|
|
Germany [Member] | Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet, Grouping [Domain Member] |
|
|
|
|
thereof, Reconciliation |
|
|
|
|
Net asset (liability) recognized |
28
|
|
314
|
|
Germany [Member] | Change in the present value of the defined benefit obligation [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in the present value of the defined benefit obligation: Balance, beginning of year |
10,037
|
|
13,097
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Current service cost |
115
|
|
164
|
|
Interest cost |
373
|
|
142
|
|
Past service cost and gain or loss arising from settlements |
8
|
|
17
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Actuarial gain or loss arising from changes in financial assumptions |
387
|
|
(3,055)
|
|
Actuarial gain or loss arising from changes in demographic assumptions |
36
|
|
80
|
|
Actuarial gain or loss arising from experience |
45
|
|
79
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
1
|
|
1
|
|
Benefits paid |
(498)
|
|
(485)
|
|
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
(2)
|
|
Exchange rate changes |
0
|
|
0
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
Change in the present value of the defined benefit obligation: Balance, end of year |
10,504
|
|
10,037
|
|
thereof, Reconciliation |
|
|
|
|
Unfunded |
0
|
|
0
|
|
Funded |
10,504
|
|
10,037
|
|
Germany [Member] | Change in fair value of plan assets [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in fair value of plan assets: Balance, beginning of year |
10,351
|
|
12,642
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest income |
387
|
|
139
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Return from plan assets less interest income |
247
|
|
(1,594)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
1
|
|
1
|
|
Contributions by the employer |
44
|
[3] |
(353)
|
[4] |
Benefits paid |
(498)
|
[5] |
(485)
|
[6] |
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
1
|
|
Exchange rate changes |
0
|
|
0
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Plan administration costs |
0
|
|
0
|
|
Change in fair value of plan assets: Balance, end of year |
10,532
|
|
10,351
|
|
Funded status, end of year |
28
|
|
314
|
|
Germany [Member] | Change in irrecoverable surplus (asset ceiling) [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, beginning of year |
0
|
|
0
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest cost |
0
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Changes in irrecoverable surplus |
0
|
|
0
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Exchange rate changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, end of year |
0
|
|
0
|
|
UK [Member] | Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet, Grouping [Domain Member] |
|
|
|
|
thereof, Reconciliation |
|
|
|
|
Net asset (liability) recognized |
886
|
|
892
|
|
UK [Member] | Change in the present value of the defined benefit obligation [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in the present value of the defined benefit obligation: Balance, beginning of year |
2,876
|
|
4,929
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Current service cost |
9
|
|
18
|
|
Interest cost |
137
|
|
88
|
|
Past service cost and gain or loss arising from settlements |
2
|
|
2
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Actuarial gain or loss arising from changes in financial assumptions |
55
|
|
(1,966)
|
|
Actuarial gain or loss arising from changes in demographic assumptions |
(59)
|
|
29
|
|
Actuarial gain or loss arising from experience |
55
|
|
97
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
0
|
|
0
|
|
Benefits paid |
(109)
|
|
(131)
|
|
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
0
|
|
Exchange rate changes |
60
|
|
(190)
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
Change in the present value of the defined benefit obligation: Balance, end of year |
3,026
|
|
2,876
|
|
thereof, Reconciliation |
|
|
|
|
Unfunded |
9
|
|
10
|
|
Funded |
3,017
|
|
2,866
|
|
UK [Member] | Change in fair value of plan assets [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in fair value of plan assets: Balance, beginning of year |
3,768
|
|
6,019
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest income |
180
|
|
108
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Return from plan assets less interest income |
(5)
|
|
(1,982)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
0
|
|
0
|
|
Contributions by the employer |
0
|
[3] |
0
|
[4] |
Benefits paid |
(108)
|
[5] |
(130)
|
[6] |
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
0
|
|
Exchange rate changes |
83
|
|
(243)
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Plan administration costs |
(6)
|
|
(4)
|
|
Change in fair value of plan assets: Balance, end of year |
3,912
|
|
3,768
|
|
Funded status, end of year |
886
|
|
892
|
|
UK [Member] | Change in irrecoverable surplus (asset ceiling) [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, beginning of year |
0
|
|
0
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest cost |
0
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Changes in irrecoverable surplus |
0
|
|
0
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Exchange rate changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, end of year |
0
|
|
0
|
|
US [Member] | Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet, Grouping [Domain Member] |
|
|
|
|
thereof, Reconciliation |
|
|
|
|
Net asset (liability) recognized |
(169)
|
|
(206)
|
|
US [Member] | Change in the present value of the defined benefit obligation [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in the present value of the defined benefit obligation: Balance, beginning of year |
1,202
|
|
1,351
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Current service cost |
7
|
|
10
|
|
Interest cost |
61
|
|
39
|
|
Past service cost and gain or loss arising from settlements |
0
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Actuarial gain or loss arising from changes in financial assumptions |
39
|
|
(196)
|
|
Actuarial gain or loss arising from changes in demographic assumptions |
0
|
|
(5)
|
|
Actuarial gain or loss arising from experience |
(7)
|
|
3
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
0
|
|
0
|
|
Benefits paid |
(89)
|
|
(92)
|
|
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
0
|
|
Exchange rate changes |
(41)
|
|
92
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
Change in the present value of the defined benefit obligation: Balance, end of year |
1,172
|
|
1,202
|
|
thereof, Reconciliation |
|
|
|
|
Unfunded |
138
|
|
143
|
|
Funded |
1,034
|
|
1,059
|
|
US [Member] | Change in fair value of plan assets [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in fair value of plan assets: Balance, beginning of year |
996
|
|
1,148
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest income |
50
|
|
33
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Return from plan assets less interest income |
28
|
|
(184)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
0
|
|
0
|
|
Contributions by the employer |
40
|
[3] |
0
|
[4] |
Benefits paid |
(74)
|
[5] |
(77)
|
[6] |
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
0
|
|
Exchange rate changes |
(35)
|
|
79
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Plan administration costs |
(2)
|
|
(3)
|
|
Change in fair value of plan assets: Balance, end of year |
1,003
|
|
996
|
|
Funded status, end of year |
(169)
|
|
(206)
|
|
US [Member] | Change in irrecoverable surplus (asset ceiling) [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, beginning of year |
0
|
|
0
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest cost |
0
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Changes in irrecoverable surplus |
0
|
|
0
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Exchange rate changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, end of year |
0
|
|
0
|
|
Other [Member] | Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet, Grouping [Domain Member] |
|
|
|
|
thereof, Reconciliation |
|
|
|
|
Net asset (liability) recognized |
(10)
|
|
(29)
|
|
Other [Member] | Change in the present value of the defined benefit obligation [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in the present value of the defined benefit obligation: Balance, beginning of year |
884
|
|
1,027
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Current service cost |
33
|
|
38
|
|
Interest cost |
35
|
|
20
|
|
Past service cost and gain or loss arising from settlements |
(1)
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Actuarial gain or loss arising from changes in financial assumptions |
36
|
|
(183)
|
|
Actuarial gain or loss arising from changes in demographic assumptions |
(1)
|
|
0
|
|
Actuarial gain or loss arising from experience |
9
|
|
25
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
16
|
|
16
|
|
Benefits paid |
(50)
|
|
(67)
|
|
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
(2)
|
|
Exchange rate changes |
18
|
|
9
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
Change in the present value of the defined benefit obligation: Balance, end of year |
979
|
|
884
|
|
thereof, Reconciliation |
|
|
|
|
Unfunded |
72
|
|
75
|
|
Funded |
907
|
|
809
|
|
Other [Member] | Change in fair value of plan assets [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in fair value of plan assets: Balance, beginning of year |
962
|
|
1,079
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest income |
37
|
|
19
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Return from plan assets less interest income |
28
|
|
(130)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Contributions by plan participants |
16
|
|
16
|
|
Contributions by the employer |
41
|
[3] |
28
|
[4] |
Benefits paid |
(41)
|
[5] |
(60)
|
[6] |
Payments in respect to settlements |
0
|
|
0
|
|
Acquisitions/Divestitures, Cashflows and other changes |
0
|
|
(1)
|
|
Exchange rate changes |
29
|
|
11
|
|
Other, Cash Flow and Other Changes |
0
|
|
0
|
|
thereof, Reconciliation |
|
|
|
|
Plan administration costs |
(1)
|
|
0
|
|
Change in fair value of plan assets: Balance, end of year |
1,071
|
|
962
|
|
Funded status, end of year |
92
|
|
78
|
|
Other [Member] | Change in irrecoverable surplus (asset ceiling) [Member] |
|
|
|
|
Reconciliation in Movement of Liabilities and Assets, Impact on Balance Sheet [line items] |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, beginning of year |
(107)
|
|
(90)
|
|
Defined benefit cost recognized in Profit & Loss [Abstract] |
|
|
|
|
Interest cost |
(2)
|
|
0
|
|
Defined benefit cost recognized in Other Comprehensive Income [Abstract] |
|
|
|
|
Changes in irrecoverable surplus |
13
|
|
(12)
|
|
Cash flow and other changes [Abstract] |
|
|
|
|
Exchange rate changes |
(6)
|
|
(5)
|
|
thereof, Reconciliation |
|
|
|
|
Change in irrecoverable surplus (asset ceiling): Balance, end of year |
€ (102)
|
|
€ (107)
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