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 the headings in the consolidated statement of financial position.

	2025
	Fair Value P&L	Fair value hedging instruments	FVOCI-equity instruments	Amortized cost	Financial liabilities used as hedged items	Total
Financial assets
Cash balances with Banks	-	-	-	140,239	-	140,239
Current accounts with state funds and other programs	-	-	-	3,207	-	3,207
Short-term deposits	446,130	-	-	623,995	-	1,070,125
Other receivables	-	-	-	33,487	-	33,487
Interest-bearing securities	134,120	-	-	573,170	-	707,290
Derivative financial instruments	169,895	63,588	-	-	-	233,483
Loans to the private sector	709,700	-	-	5,604,615	-	6,314,315
Equity investments	2,166,158	-	223,452	-	-	2,389,610
Total Financial assets	3,626,003	63,588	223,452	6,978,713	-	10,891,756
Financial liabilities
Short-term credits	-	-	-	543,965	-	543,965
Current accounts with state funds and other programs	-	-	-	2,117	-	2,117
Derivative financial instruments	93,775	50,214	-	-	-	143,989
Dutch government program liabilities	96,887	-	-	-	-	96,887
Debentures and notes	-	-	-	1,071,393	5,427,499	6,498,892
Accrued and other liabilities	-	-	-	174,163	-	174,163
Total Financial liabilities	190,662	50,214	-	1,791,638	5,427,499	7,460,013

	2024
	Fair Value P&L	Fair value hedging instruments	FVOCI-equity instruments	Amortized cost	Financial liabilities used as hedged items	Total
Financial assets
Cash balances with Banks	-	-	-	43,087	-	43,087
Current accounts with state funds and other programs	-	-	-	1,336	-	1,336
Short-term deposits	369,481	-	-	1,111,886	-	1,481,367
Other receivables	-	-	-	18,393	-	18,393
Interest-bearing securities	107,596	-	-	481,798	-	589,394
Derivative financial instruments	98,600	27,739	-	-	-	126,339
Loans to the private sector	652,061	-	-	5,190,518	-	5,842,579
Equity investments	2,355,626	-	201,287	-	-	2,556,913
Total Financial assets	3,583,364	27,739	201,287	6,847,018	-	10,659,408
Financial liabilities
Short-term credits	-	-	-	216,912	-	216,912
Current accounts with state funds and other programs	-	-	-	93	-	93
Derivative financial instruments	339,658	131,728	-	-	-	471,386
Dutch government program liabilities	121,715	-	-	-	-	121,715
Debentures and notes	-	-	-	863,404	5,472,577	6,335,981
Other liabilities	-	-	-	57,606	-	57,606
Total Financial liabilities	461,373	131,728	-	1,138,015	5,472,577	7,203,693