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 gives a breakdown of the carrying amounts of the financial assets and financial liabilities by category as defined in IAS 39 and by balance sheet heading.

At December 31, 2017

Held for trading

Designated at fair value through P&L

Loans & receivables and financial liabilities at amortized cost

Available for sale

Financial liabilities used as hedged items

Derivatives at fair value used as hedging instruments

Other

Total

         

ASSETS

        

Banks

-

-

71,763

-

-

-

-

71,763

Short-term deposits

-

1,544,118

-

-

-

-

-

1,544,118

Interest-bearing securities

-

-

 

362,916

-

 

-

362,916

Derivative financial instruments

207,372

-

-

-

-

52,030

-

259,402

Loans to the private sector

-

-

4,100,425

-

-

-

-

4,100,425

Loans guaranteed by the State

-

-

38,956

-

-

-

-

38,956

Equity investments

-

-

-

1,502,833

-

-

-

1,502,833

Investments in associates

-

-

-

-

-

-

207,482

207,482

Property, plant and equipment

-

-

-

-

-

-

12,866

12,866

Current income tax receivables

-

-

7,458

-

-

-

-

7,458

Deferred income tax assets

-

-

-

-

-

-

10,587

10,587

Current accounts with State funds and other programs

-

-

274

-

-

-

-

274

Other receivables

-

-

120,713

-

-

-

-

120,713

Accrued income

-

-

83,136

-

-

-

-

83,136

Total assets

207,372

1,544,118

4,422,725

1,865,749

-

52,030

230,935

8,322,929

         

LIABILITIES AND SHAREHOLDERS’ EQUITY

Banks

-

-

-

-

-

-

-

-

Short-term credits

-

-

125,935

-

-

-

-

125,935

Derivative financial instruments

142,512

-

-

-

-

4,912

-

147,424

Debentures and notes

-

-

2,588,358

 

2,512,930

-

-

5,101,288

Current accounts with State funds and other programs

-

-

182

-

-

-

-

182

Current income tax liabilities

-

-

-

-

-

-

-

-

Wage tax liabilities

-

-

117

-

-

-

-

117

Deferred income tax liabilities

-

-

-

-

-

-

9,682

9,682

Other liabilities

-

-

5,039

-

-

-

-

5,039

Accrued liabilities

-

-

56,721

-

-

-

-

56,721

Provisions

-

-

-

-

-

-

46,588

46,588

Shareholders’ equity

-

-

-

-

-

-

2,829,953

2,829,953

Total liabilities and share-holders’ equity

142,512

-

2,776,352

-

2,512,930

4,912

2,886,223

8,322,929

At December 31, 2016

Held for trading

Designated at fair value through P&L

Loans & receivables and financial liabilities at amortized cost

Available for sale

Financial liabilities used as hedged items

Deriva-tives at fair value used as hed-ging instru-ments

Other

Total

         

ASSETS

Banks

-

-

58,178

-

-

-

-

58,178

Short-term deposits

-

1,242,604

-

-

-

-

-

1,242,604

Interest-bearing securities

-

-

-

575,117

-

-

-

575,117

Derivative financial instruments

113,674

-

-

-

-

72,836

-

186,510

Loans to the private sector

-

-

4,469,948

-

-

-

-

4,469,948

Loans guaranteed by the State

-

-

56,768

 

-

-

-

56,768

Equity investments

-

-

-

1,712,112

-

-

-

1,712,112

Investments in associates

-

-

-

-

-

-

116,060

116,060

Property, plant and equipment

-

-

-

-

-

-

9,168

9,168

Deferred income tax assets

-

-

-

-

-

-

10,618

10,618

Current income tax receivables

-

-

-

-

-

-

-

-

Current accounts with State funds and other programs

-

-

1,901

-

-

-

-

1,901

Other receivables

-

-

21,753

-

-

-

-

21,753

Accrued income

-

-

92,028

-

-

-

-

92,028

Total assets

113,674

1,242,604

4,700,576

2,287,229

-

72,836

135,846

8,552,765

         

LIABILITIES AND SHAREHOLDERS’ EQUITY

Banks

-

-

-

-

-

-

-

-

Short-term credits

-

-

39,464

-

-

-

-

39,464

Derivative financial instruments

421,120

-

-

-

-

2,861

-

423,981

Debentures and notes

-

-

1,910,712

-

3,270,265

-

-

5,180,977

Current accounts with State funds and other programs

-

-

75

-

-

-

-

75

Current income tax liabilities

-

-

16,434

-

-

-

-

16,434

Wage tax liabilities

-

-

340

-

-

-

-

340

Deferred income tax liabilities

-

-

-

-

-

-

13,688

13,688

Other liabilities

-

-

7,441

-

-

-

-

7,441

Accrued liabilities

-

-

51,408

-

-

-

-

51,408

Provisions

-

-

-

-

-

-

45,422

45,422

Shareholders’ equity

-

-

-

-

-

-

2,773,535

2,773,535

Total liabilities and share-holders’ equity

421,120

-

2,025,874

-

3,270,265

2,861

2,832,645

8,552,765