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, 2022

FVPL - mandatory

Fair value hedging instruments

FVOCI-equity instruments

Amortized cost

Financial liabilities used as hedged items

Financial liabilities designated at fair value

Total

Financial assets measured at fair value

       

Short-term deposits

223,575

-

-

-

-

-

223,575

Derivative financial instruments

177,554

17,685

-

-

-

-

195,239

Loans to the private sector

486,067

-

-

-

-

-

486,067

Equity investments

2,130,903

-

150,733

-

-

-

2,281,636

Total

3,018,099

17,685

150,733

-

-

-

3,186,517

Financial assets not measured at fair value

       

Banks

-

-

-

26,807

-

-

26,807

Current accounts with state funds and other programs

-

-

-

956

-

-

956

Short-term deposits

-

-

-

1,144,801

-

-

1,144,801

Interest-bearing securities

-

-

-

537,825

-

-

537,825

Loans to the private sector

-

-

-

4,623,568

-

-

4,623,568

Other receivables

-

-

-

17,251

-

-

17,251

Total

-

-

-

6,351,208

-

-

6,351,208

Financial liabilities measured at fair value

       

Derivative financial instruments

335,045

275,931

-

-

-

-

610,976

Other financial liabilities

82,328

-

-

-

-

-

82,328

Total

417,373

275,931

-

-

-

-

693,304

Financial liabilities not measured at fair value

       

Short-term credits

-

-

-

52,156

-

-

52,156

Debentures and notes

-

-

-

877,005

4,695,248

-

5,572,253

Current accounts with state funds and other programs

-

-

-

1,058

-

-

1,058

Accrued liabilities

-

-

-

24,466

-

-

24,466

Other liabilities

-

-

-

52,263

-

-

52,263

Total

-

-

-

1,006,948

4,695,248

-

5,702,196

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