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.

	2023
	FVPL - mandatory	Fair value hedging instruments	FVOCI-equity instruments	Amortized cost	Financial liabilities used as hedged items	Total
Financial assets
Banks		-	-	49,273	-	49,273
Current accounts with state funds and other programs	-	-	-	488	-	488
Short-term deposits	613,031	-	-	1,220,359	-	1,833,390
Other receivables	-	-	-	33,677	-	33,677
Interest-bearing securities	-	-	-	539,708	-	539,708
Derivative financial instruments	160,512	36,638	-	-	-	197,150
Loans to the private sector	587,940	-	-	4,295,723	-	4,883,663
Equity investments	2,193,771	-	167,074	-	-	2,360,845
Total Financial assets	3,555,254	36,638	167,074	6,139,228	-	9,898,194
Financial liabilities
Short-term credits	-	-	-	97,114	-	97,114
Current accounts with state funds and other programs	-	-	-	43	-	43
Derivative financial instruments	231,910	186,929	-	-	-	418,839
Other financial liabilities	74,003	-	-		-	74,003
Debentures and notes	-		-	758,768	5,301,915	6,060,683
Accrued liabilities	-	-	-	29,498	-	29,498
Other liabilities	-	-	-	35,821	-	35,821
Total Financial liabilities	305,913	186,929	-	921,244	5,301,915	6,716,001

	2022
	FVPL - mandatory	Fair value hedging instruments	FVOCI-equity instruments	Amortized cost	Financial liabilities used as hedged items	Total
Financial assets
Banks	-	-	-	26,807	-	26,807
Current accounts with state funds and other programs	-	-	-	956	-	956
Short-term deposits	223,575	-	-	1,144,801	-	1,368,376
Other receivables	-	-	-	17,251	-	17,251
Interest-bearing securities	-	-	-	537,825	-	537,825
Derivative financial instruments	177,554	17,685	-	-	-	195,239
Loans to the private sector	486,067	-	-	4,623,568	-	5,109,635
Equity investments	2,130,903	-	150,733	-	-	2,281,636
Total Financial assets	3,018,099	17,685	150,733	6,351,208	-	9,537,725
Financial liabilities
Short-term credits	-	-	-	52,156	-	52,156
Current accounts with state funds and other programs	-	-	-	1,058	-	1,058
Derivative financial instruments	335,045	275,931	-	-	-	610,976
Other financial liabilities	82,328	-	-	-	-	82,328
Debentures and notes	-	-	-	877,005	4,695,248	5,572,253
Accrued liabilities	-	-	-	24,466	-	24,466
Other liabilities	-	-	-	52,263	-	52,263
Total Financial liabilities	417,373	275,931	-	1,006,948	4,695,248	6,395,500