INTEGRATED
REPORT
2019

13.1. Financial instruments by category and class

Financial instruments by category NOTE 31/12/2019 31/12/2018
ASSETS
Measured at fair value through other comprehensive income Measured at fair value through other comprehensive income 12.8 66 86
Cash flow hedging instruments Hedging financial instruments 12.8 465 626
Derivatives not designated as hedge accounting Measured at fair value through profit or loss 12.8 84 55
Fair value hedging instruments Measured at fair value through profit or loss 12.8 4 4
Lease Excluded from the classification and measurement of IFRS 9 25
Measured at amortized cost – assets 15,189 13,964
Trade receivables Measured at amortized cost – assets 12.5.2 8,424 9,299
Cash and cash equivalents Measured at amortized cost – assets 6,159 4,192
Receivables on settled derivatives Measured at amortized cost – assets 12.8 110 306
Security deposits Measured at amortized cost – assets 12.8 354
Hedged item adjustment Measured at amortized cost – assets 12.8 4 25
Other Measured at amortized cost – assets 12.5.2, 12.8 138 142
15,833 14,735
LIABILITIES
Cash flow hedging instruments Hedging financial instruments 12.8 83 105
Derivatives not designated as hedge accounting Measured at fair value through profit or loss 12.8 181 104
Fair value hedging instruments Measured at fair value through profit or loss 12.8 4 26
Lease Excluded from the classification and measurement of IFRS 9 12.5.3, 12.8, 14.2.1 3,998 229
Measured at amortised cost 18,848 18,697
Trade liabilities Measured at amortised cost 12.5.3 7,889 7,275
Refund liabilities Measured at amortised cost 12.8 10 11
Loans Measured at amortised cost 12.6.1 2,136 2,263
Bonds Measured at amortised cost 12.6.1 6,471 7,528
Investment liabilities Measured at amortised cost 12.5.3, 12.8 1,456 1,169
Liabilities on settled derivatives Measured at amortised cost 12.8 209 67
Hedged item adjustment Measured at amortised cost 12.8 4 4
Other Measured at amortised cost 12.5.3, 12.8 673 380
23,114 19,161

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