21. (d) Other financial assets

Other financial assets were as follows:

The receivables from the ABS program and those from factoring are each purchase price retentions for the trade receivables sold. NOTE 21. (B) TRADE RECEIVABLES TRANSFERRED OR AVAILABLE FOR TRANSFER. Other financial assets are generally required to collect the contractual cash flows and are accordingly allocated to the “hold” business model. They are initially recognized at fair value plus transaction costs and are subsequently carried at amortized cost using the effective interest method less impairment. As at December 31, 2024, and 2023,other financial assets included in particular deposits for building leases and guarantees.

i. Trade and other liabilities