7.1. Financial instruments
Accounting policies
The Group holds the following categories of financial instruments:
- Loans and receivables at amortised cost,
- Financial liabilities at amortised cost,
- Financial assets and liabilities at fair value through profit or loss,
- Assets and liabilities hedging specific risks under hedge accounting
Loans and receivables
The Group classifies mainly the following financial assets as loans and receivables:
- Trade receivables (Note 6.2.2.),
- Cash and cash equivalents (Note 5.4.).
Financial liabilities at amortised cost
This item comprises mainly:
- Trade payables (Note 6.2.3.),
- Financing liabilities (Note 5.2.).
Financial assets and liabilities at fair value through profit or loss
Derivative financial instruments which are not hedging instruments are classified by the Group as financial assets/liabilities at fair value through profit or loss. For information on accounting policies, see Note 7.2.
Assets and liabilities hedging specific risks under hedge accounting
This category comprises derivative instruments to which the Group applies hedge accounting. For description of the applied hedge accounting policies, see Note 7.2.
