16.1. Financial instruments by category and class

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Financial results
Explanatory notes to the statement of profit or loss and other comprehensive income
16. Explanatory notes to the financial instruments and financial risk
16.1. Financial instruments by category and class

16.1. Financial instruments by category and class

	Financial instruments by category	NOTE	31/12/2022	31/12/2021
ASSETS
Financial assets measured at fair value through other comprehensive income	Financial assets measured at fair value through other comprehensive income	14.10.1	324	81
Financial assets measured at fair value through profit or loss	Financial assets measured at fair value through profit or loss	14.10.1	361	5
Trade receivables within the full factoring limit	Financial assets measured at fair value through profit or loss	14.5.2	2,302	-
Cash flow hedging instruments	Hedging financial instruments	14.10.1	2,576	227
Derivatives not designated as hedge accounting	Measured at fair value through profit or loss	14.10.1	2,260	1,246
Fair value hedging instruments	Measured at fair value through profit or loss	14.10.1	28	19
Assets measured at amortized cost			63,477	15,459
Trade receivables	Assets measured at amortized cost	14.5.2	28,872	11,873
Cash	Assets measured at amortized cost	14.6	21,456	2,896
Receivables on settled derivatives	Assets measured at amortized cost	14.10.1	1,024	155
Security deposits	Assets measured at amortized cost	14.10.1	8,774	265
Loans granted	Assets measured at amortized cost	14.10.1	653	2
Purchased securities	Assets measured at amortized cost	14.10.1	479	-
Short-term deposits	Assets measured at amortized cost	14.10.1	27	-
Hedged item adjustment	Assets measured at amortized cost	14.10.1	8	-
Restricted cash	Assets measured at amortized cost	14.10.1	939	-
Other	Assets measured at amortized cost	14.5.2, 14.10.1	1,245	268
			71,328	17,037
LIABILITIES

Cash flow hedging instruments	Hedging financial instruments	14.10.2	12,885	744
Derivatives not designated as hedge accounting	Measured at fair value through profit or loss	14.10.2	4,559	422
Fair value hedging instruments	Measured at fair value through profit or loss	14.10.2	8	-
Lease	Excluded from the classification and measurement of IFRS 9	17.2.1	10,264	5,555

Liabilities measured at amortized cost			51,473	29,285
Trade liabilities	Liabilities measured at amortized cost	14.5.3	20,433	11,040
Refund liabilities	Liabilities measured at amortized cost	14.10.2	32	23
Loans	Liabilities measured at amortized cost	14.7	8,249	3,936
Borrowings	Liabilities measured at amortized cost	14.7	281	131
Bonds	Liabilities measured at amortized cost	14.7	10,695	11,104
Investment liabilities	Liabilities measured at amortized cost	14.5.3, 14.10.2	5,641	2,359
Liabilities on settled derivatives	Liabilities measured at amortized cost	14.10.2	1,419	25
Hedged item adjustment	Liabilities measured at amortized cost	14.10.2	28	19
Security deposits	Liabilities measured at amortized cost	14.10.2	28	18
Unfulfilled commitment towards GAZPROM	Liabilities measured at amortized cost	14.5.3	2,249	-
Other	Liabilities measured at amortized cost	14.5.3, 14.10.2	2,418	630
			79,189	36,006

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