7.1.3. Items of income and expenses related to financial assets and liabilities
Scrollbar is below the table
| Item of statement of profit or loss and statement of comprehensive income | Item referenced in Note / supplementary clarifications | Notes | 2016 | 2015 | ||||
|---|---|---|---|---|---|---|---|---|
| Loans, receivables and liabilities at amortised cost | Derivative financial instruments not designated for hedge accounting | Derivative financial instruments designated cash flow hedge accounting | Loans, receivables and liabilities at amortised cost | Derivative financial instruments not designated for hedge accounting | Derivative financial instruments designated cash flow hedge accounting | |||
| Effect on statement of profit or loss | ||||||||
| Net finance costs | Interest on debt | Note 3.4. | (204) | – | – | (150) | – | – |
| Foreign exchange differences | Note 3.4. | (29) | – | – | (83) | – | – | |
| Measurement and exercise of derivative financial instruments not designated for hedge accounting | Note 3.4. | – | 59 | – | – | (39) | – | |
| Other income and expenses | Foreign exchange differences | Note 3.3. | 128 | – | – | (94) | – | – |
| Impairment losses | Note 3.3. | (17) | – | – | 37 | – | – | |
| Measurement and exercise of derivative financial instruments not designated for hedge accounting | Note 3.3. | – | (202) | – | – | 27 | – | |
| Reclassification from other comprehensive income | Note 3.3. | – | – | 37 | – | – | 16 | |
| Raw materials and consumables used | Reclassification from other comprehensive income | Note 3.2. | – | – | (696) | – | – | (274) |
| (122) | (143) | (659) | (290) | (12) | (258) | |||
| Effect on other comprehensive income | ||||||||
| Gains/(losses) on measurement of derivative instruments in cash flow hedge accounting [effective portion] | 124 | (689) | ||||||
| Reclassification of derivative instruments valuation to profit or loss upon exercise (cash flow hedges) | 659 | 258 | ||||||
| 783 | (431) | |||||||
| Effect on comprehensive income | (122) | (143) | 124 | (290) | (12) | (689) | ||
