16.2. Income, expenses, profit or loss and other comprehensive income

Home page
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
16.2. Income, expenses, profit or loss and other comprehensive income

16.2. Income, expenses, profit or loss and other comprehensive income

	Financial instruments by category	NOTE	2022	2021

Interest income			499	51
from financial assets measured at amortisated cost	Assets measured at amortized cost	13.12.1	499	51

Interest costs			(975)	(491)
from financial liabilities measured at amortisated cost	Assets measured at amortized cost	13.12.2	(737)	(332)
from lease	Excluded from the classification and measurement of IFRS 9	13.12.2	(238)	(159)

(Loss)/reversal of loss due to impairment of financial instruments	Assets measured at amortized cost	13.13	(323)	(94)

Financial instruments gains			(3,516)	2,941
foreign exchange gain/(loss) surplus	Assets measured at amortized cost	13.12.1	63	415
foreign exchange gain/(loss) surplus	Liabilities measured at amortized cost	13.12.2	(706)	(406)
settlement and valuation of derivative financial instruments	Measured at fair value through profit or loss	13.10, 13.11 13.12.1, 13.12.2	(2,991)	2,660
	Cash flow hedging financial instruments (ineffective part)	13.10, 13.11	(334)	(17)
	Hedging financial instruments (settlement of hedging costs)	13.10, 13.11	391	286
dividends from other entities	Financial assets at fair value through profit or loss	13.12.1	56	-
dividends from other entities	Financial assets measured at fair value through other comprehensive income	13.12.1	5	3
Other finance income/costs	Assets measured at amortized cost	13.12.1, 13.12.2	166	(33)
		13.10, 13.11 13.12.1, 13.12.2	(4,149)	2,374
other, excluded from the scope of IFRS 7		13.12.1, 13.12.2	(107)	(12)

Provisions discounting		13.12.2	(89)	(9)
Interest on tax liabilities		13.12.1, 13.12.2	(18)	(3)

The above table presents items of profit or loss in which the result on the valuation and settlement of financial instruments is recognised.

In 2022 and 2021 gains/(losses) on investments in equity instruments at fair value through other comprehensive income amounted to PLN 8 million and PLN 6 million, respectively.

Short-cuts:

ORLEN Group 2022 Integrated Report

You can also download the report in PDF format

Download pdf