Analysis of financial assets and liabilities by measurement basis

The significant accounting policies summary describes how the classes of financial instruments are measured, and how income and expenses, including fair value gains and losses, are recognized. The following table provides a breakdown of the carrying amounts of the financial assets and financial liabilities by category as defined by balance sheet heading.

December 31, 2021	FVPL - mandatory	Fair value hedging instruments	FVOCI-equity instruments	Amortized cost	Financial liabilities used as hedged items	Total
Financial assets measured at fair value
Short-term deposits	193,302	-	-	-	-	193,302
Derivative financial instruments	129,345	106,328	-	-	-	235,673
Loans to the private sector	621,978	-	-	-	-	621,978
Equity investments	1,876,825	-	140,425	-	-	2,017,250
Total	2,821,450	106,328	140,425	-	-	3,068,203
Financial assets not measured at fair value
Banks	-	-	-	95,873	-	95,873
Current accounts with state funds and other programs	-	-	-	648	-	648
Short-term deposits	-	-	-	1,149,877	-	1,149,877
Interest-bearing securities	-	-	-	463,971	-	463,971
Loans to the private sector	-	-	-	4,152,713	-	4,152,713
Other receivables	-	-	-	22,477	-	22,477
Total	-	-	-	5,885,559	-	5,885,559
Financial liabilities measured at fair value
Derivative financial instruments	167,719	24,506	-	-	-	192,225
Total	167,719	24,506	-	-	-	192,225
Financial liabilities not measured at fair value
Short-term credits	-	-	-	123,359	-	123,359
Debentures and notes	-	-	-	997,778	4,428,818	5,426,596
Current accounts with state funds and other programs	-	-	-	1,017	-	1,017
Accrued liabilities	-	-	-	28,208	-	28,208
Other liabilities	-	-	-	22,400	-	22,400
Total	-	-	-	1,172,762	4,428,818	5,601,580

December 31, 2020	FVPL - mandatory	Fair value hedging instruments	FVOCI-equity instruments	Amortized cost	Financial liabilities used as hedged items	Total
Financial assets measured at fair value
Short-term deposits	302,547	-	-	-	-	302,547
Derivative financial instruments	254,980	207,289	-	-	-	462,269
Loans to the private sector	585,716	-	-	-	-	585,716
Equity investments	1,688,437	-	115,504	-	-	1,803,941
Total	2,831,680	207,289	115,504	-	-	3,154,473
Financial assets not measured at fair value
Banks	-	-	-	46,775	-	46,775
Current accounts with state funds and other programs	-	-	-	678	-	678
Short-term deposits	-	-	-	994,814	-	994,814
Interest-bearing securities	-	-	-	371,076	-	371,076
Loans to the private sector	-	-	-	4,172,748	-	4,172,748
Other receivables	-	-	-	17,370	-	17,370
Total	-	-	-	5,603,461	-	5,603,461
Financial liabilities measured at fair value
Derivative financial instruments	129,228	364	-	-	-	129,592
Total	129,228	364	-	-	-	129,592
Financial liabilities not measured at fair value
Short-term credits	-	-	-	341,199	-	341,199
Debentures and notes	-	-	-	1,470,480	4,015,469	5,485,949
Current accounts with state funds and other programs	-	-	-	214	-	214
Accrued liabilities	-	-	-	429	-	429
Other liabilities	-	-	-	42,203	-	42,203
Total	-	-	-	1,854,525	4,015,469	5,869,994