7.1.3 Items of income and expenses related to financial assets and liabilities
| Item of statement of profit or loss and statement of comprehensive income | Item referenced in Note / additional explanations | Note | 2020 | 2019 | ||||
|---|---|---|---|---|---|---|---|---|
| Loans, receivables and liabilities at amortised cost | Derivative financial instruments not designated for hedge accounting | Derivative financial instruments designated for cash flow hedge accounting | Loans, receivables and liabilities at amortised cost | Derivative financial instruments not designated for hedge accounting | Derivative financial instruments designated for cash flow hedge accounting | |||
| Effect on statement of profit or loss | ||||||||
| Net finance costs | Interest on debt | Note 3.4. | 7 | – | – | (41) | – | – |
| Foreign exchange differences | Note 3.4. | (6) | – | – | 15 | – | – | |
| Measurement and exercise of derivative financial instruments not designated for hedge accounting | Note 3.4. | – | 12 | – | – | -7 | – | |
| Other income and expenses | Foreign exchange differences | Note 3.3. | 68 | – | – | (9) | – | – |
| Impairment losses | Note 3.3. | (54) | – | – | 42 | – | – | |
| Measurement and exercise of derivative financial instruments not designated for hedge accounting | Note 3.3. | – | 202 | – | – | 239 | – | |
| Revenue by product | Adjustment to gas sales due to hedging transactions | Note 3.1. | – | – | 1,062 | – | – | 570 |
| Raw materials and consumables used | Cost of transactions hedging gas prices | Note 3.2. | – | – | – | – | – | 1 |
| 15 | 214 | 1,062 | 7 | 232 | 571 | |||
| Effect on other comprehensive income | ||||||||
| Gains/(losses) on measurement of derivative instruments designated for cash flow hedge accounting (effective portion) | (155) | 1,490 | ||||||
| Reclassification of derivative instruments measurement to profit or loss upon exercise (cash flow hedges) | (1,062) | (571) | ||||||
| (1,217) | 919 | |||||||
| Effect on comprehensive income | 15 | 214 | (155) | 7 | 232 | 1,490 | ||
| Change in equity recognised in gross inventories | 285 | (96) | ||||||