16.2. INCOME, EXPENSES, PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME
Income, expenses, profit and lossand other comprehensive income
|
|
Financial instruments by category |
NOTE |
2020 |
2019 |
|
Interest income |
|
57 |
48 |
|
|
from financial assets measured at amortised cost |
Measured at amortised cost – assets |
|
57 |
48 |
|
Interest costs |
|
(436) |
(287) |
|
|
from financial liabilities measured at amortised cost |
Measured at amortised cost – assets |
|
(304) |
(187) |
|
from lease |
Excluded from the classification and measurement of IFRS 9 |
|
(132) |
(100) |
|
(Loss)/reversal of loss due to impairment of financial instruments |
Measured at amortised cost |
(81) |
(43) |
|
|
Financial instruments gains |
|
|
758 |
222 |
|
Foreign exchange (loss)/gain surplus |
Measured at amortised cost – assets |
464 |
(8) |
|
|
Measured at amortised cost - liabilities |
(970) |
8 |
||
|
Settlement and valuation of derivative financial instruments |
Measured at fair value through profit or loss |
1,115 |
28 |
|
|
|
Cash flow hedging financial instruments (ineffective part) |
(24) |
28 |
|
|
|
Hedging financial instruments (settlement of hedging costs) |
167 |
161 |
|
|
dividends from other entities |
Measured at fair value through other comprehensive income |
6 |
5 |
|
|
Other finance income/costs |
Measured at amortised cost – assets |
22 |
(25) |
|
|
|
|
|
320 |
(85) |
|
other, excluded from the scope of IFRS 7 |
|
|
(2) |
(6) |
|
Other finance income/costs |
|
|
- |
(4) |
|
Interest on tax liabilities |
|
(2) |
(2) |
The above table presents items of profit or loss in which the result on the valuation and settlement of financial instruments is recognised.
In 2020 and 2019 gains/(losses) on investments in equity instruments at fair value through other comprehensive income amounted to PLN (5) million and PLN (20) million, respectively.
