21. (h) Net gains and losses on financial instruments
The net gains or losses on financial instruments (by measurement category) in accordance with IFRS 7.20 (a) were as follows:
Financial instruments - net gains and losses | T128 | |
|---|---|---|
in EUR thousands | 2023 | 2022 |
Net gains or net losses on financial assets | ||
Measured at amortized costs | 662 | 437 |
Net gains or net losses on financial liabilities | ||
Measured at amortized costs | -23,122 | -10,030 |
Net gains or net losses on Derivatives | ||
Measured at FVPL | 25 | 155 |
-22,435 | -9,438 |
Net gains and losses on financial assets measured at amortized cost include impairment losses on trade receivables and interest income from short-term deposits with banks. Net gains and losses on financial liabilities measured at cost include interest expenses and fees from loans and borrowings. Currency effects from the translation of financial assets and liabilities according to IAS 21 are shown under NOTE 14 NET FOREIGN EXCHANGE GAINS / LOSSES.
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.