11. General accounting policies for financial instruments
2022 Annual Report
11.1. Accounting for transactions
11.2. Offsetting financial instruments
11.3. Derecognition of financial instruments from the statement of financial position
11.4. The principles for classification of financial instruments
11.5. Financial assets measured at amortized cost
11.6. Financial assets measured at fair value through other comprehensive income
11.7. Financial assets measured at fair value through profit or loss
11.9. Reclassification of financial assets
11.10. Modifications – changes in contractual cash flows
11.11. Measurement of purchased or originated credit-impaired financial assets (POCI)