20. Other assets and liabilities
The breakdown of the balance under these headings in the accompanying consolidated balance sheets is as follows:
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| Other assets and liabilities. Breakdown by nature | Millions of euros | ||
|---|---|---|---|
| 2015 | 2014 | 2013 | |
| ASSETS- |
|
|
|
| Inventories | 4,303 | 4,443 | 4,636 |
| Real estate companies | 4,172 | 4,389 | 4,556 |
| Others | 131 | 54 | 79 |
| Transactions in progress | 148 | 230 | 223 |
| Accruals | 804 | 706 | 643 |
| Unaccrued prepaid expenses | 558 | 491 | 452 |
| Other prepayments and accrued income | 246 | 215 | 190 |
| Other items | 3,311 | 2,715 | 2,183 |
| Total Assets | 8,566 | 8,094 | 7,684 |
| LIABILITIES- |
|
|
|
| Transactions in progress | 52 | 77 | 58 |
| Accruals | 2,609 | 2,370 | 2,199 |
| Unaccrued prepaid expenses | 2,009 | 1,772 | 1,592 |
| Other prepayments and accrued income | 600 | 598 | 608 |
| Other items | 1,949 | 2,072 | 2,204 |
| Total Liabilities | 4,610 | 4,519 | 4,460 |
The heading "Inventories" includes the net book value of land and building purchases that the Group’s Real estate entities have available for sale or as part of their business. Balances under this heading include mainly real estate assets acquired by these entities from distressed customers (mostly in Spain), net of their corresponding losses. The losses included under the heading “Financial losses on other assets (net)” of the accompanying consolidated financial statements were €209 million, €192 and €270 million for the years ended December 31, 2015, 2014 and 2013 respectively (see Note 47).The roll-forward of our inventories from distressed customers is provided below:
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| Inventories from Distressed Customers | Millions of euros | ||
|---|---|---|---|
| 2015 | 2014 | 2013 | |
| Gross value |
|
|
|
| Balance at the beginning | 9,119 | 9,343 | 8,706 |
| Business combinations and disposals (*) | 580 | - | - |
| Acquisitions | 797 | 479 | 896 |
| Disposals | (1,188) | (973) | (889) |
| Others | 137 | 268 | 630 |
| Balance at the end | 9,445 | 9,117 | 9,343 |
| Accumulated impairment losses | (5,291) | (4,898) | (4,939) |
| Carrying amount | 4,154 | 4,219 | 4,404 |