Integrated
Report 2022

38. Categories of financial assets and liabilities

The carrying amounts of the items below are equal to their fair value.

Financial assets Under IFRS 9 31.12.2022 31.12.2021
Financial receivables FAatAC 818,030 686,755
Hedging instruments* 2,254 8,674
Cash FAatAC 139,418 103,810
Financial liabilities Under IFRS 9 31.12.2022 31.12.2021
Financial receivables OFLatAC 452,151 480,893
Hedging instruments* 6,237 2,810
Bank loans OFLatAC 1 149,467 956,774
*Hedging derivatives meeting the requirements of hedge accounting.

Abbreviations:

FAatAC – Financial assets measured at amortised cost

OFLatAC – Other financial liabilities measured at amortised cost