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