55.2. Revenue, expenses, gain and loss items included in the statement of comprehensive income by category of financial instruments
Year ended 31 December 2022
| Assets/ liabilities at fair value through profit or loss | Financial assets at amortized cost | Financial liabilities at amortized cost | Hedging instruments | Financial assets/liabilities excluded from the scope of IFRS 9 | Total | |
| Dividends | 14 | − | − | − | − | 14 |
| Interest income / (expense) | 33 | 42 | (682) | 145 | (54) | (516) |
| Currency translation differences | (21) | 1 | (104) | − | − | (124) |
| Impairment / revaluation | (266) | 2 | (24) | − | − | (288) |
| Commission relating to loans and debt securities | − | − | (24) | − | − | (24) |
| Gain/(loss) on disposal of investments | 1 | (4) | − | − | − | (3) |
| Gain/(loss) on exercised derivative instruments* | 10 | − | − | − | − | 10 |
| Net financial income (revenues/costs) | (229) | 41 | (834) | 145 | (54) | (931) |
| Revaluation | 13 | 8 | − | − | − | 21 |
| Gain/(loss) on exercised derivative instruments* | (18) | − | − | − | − | (18) |
| Net operating income/(revenues/costs) | (5) | 8 | − | − | − | 3 |
| Remeasurement of IRS | − | − | − | 187 | − | 187 |
| Other comprehensive income | − | − | − | 187 | − | 187 |
* The Group recognises income and expense from commodity derivatives in operating activities. Revenue and expenses regarding other derivatives are recognized under financial revenue/expenses.
Year ended 31 December 2021 (restated data)
| Assets/ liabilities at fair value through profit or loss | Financial assets at amortized cost | Financial liabilities at amortized cost | Hedging instruments | Financial assets/liabilities excluded from the scope of IFRS 9 | Total | |
| Dividends | 10 | – | – | – | – | 10 |
| Interest income / (expense) | – | 23 | (290) | (25) | (48) | (340) |
| Currency translation differences | (5) | 1 | 19 | – | – | 15 |
| Impairment / revaluation | 65 | (2) | 12 | – | – | 75 |
| Commission relating to borrowings and debt securities | – | – | (25) | – | – | (25) |
| Gain/(loss) on disposal of investments | (1) | (2) | – | – | – | (3) |
| Gain/(loss) on exercised derivative instruments* | 47 | – | – | – | – | 47 |
| Net financial income (costs) | 116 | 20 | (284) | (25) | (48) | (221) |
| Revaluation | (11) | (33) | – | – | – | (44) |
| Gain/(loss) on exercised derivative instruments* | 114 | – | – | – | – | 114 |
| Net operating income/(costs) | 103 | (33) | − | − | − | 70 |
| Remeasurement of IRS | – | – | – | 455 | – | 455 |
| Other comprehensive income | – | – | – | 455 | – | 455 |
*The Group recognises income and expense from commodity derivatives in operating activities. Revenue and expenses regarding other derivatives are recognized under financial revenue/expenses.