21. (d) Other financial assets

Other financial assets were as follows:

The receivables from the ABS program and those from factoring are purchase price retentions for the trade receivables sold. NOTE 21. (B) TRADE RECEIVABLES TRANSFERRED OR AVAILABLE FOR TRANSFER. Other financial assets are generally held in order to collect the contractual cash flows and are therefore allocated to the “hold” business model. They are initially recognized at fair value plus transaction costs and subsequently carried at amortized cost using the effective interest method, less impairment losses. As of December 31, 2025 and 2024, other financial assets included, in particular, deposits for building leases and guarantees.