Integrated Report 2023

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 31.12.2023 31.12.2022
Financial receivables FAatAC 681,634 818,030
Hedging instruments* 8,628 2,254
Cash FAatAC 89,356 139,418

Financial liabilities Under IFRS 9 31.12.2023 31.12.2022
Financial liabilities OFLatAC 472,071 452,151
Hedging instruments* 1,188 6,237
Bank loans OFLatAC 950,931 1,149,467
* Hedging derivatives meeting the requirements of hedge accounting.

Abbreviations:

FAatAC – Financial assets measured at amortised cost
OFLatAC – Other financial liabilities measured at amortised cost