Movement in allowances for expected credit losses and impairment losses on financial instruments

1 January –
31 December 2022

1 January –
31 December 2021

Investment financial assets (69) (28)
Debt instruments measured at fair value through other comprehensive income 14 1
Instruments measured at amortized cost (83) (29)
debt instruments (40) (25)
term deposits with credit institutions (23) (6)
loans (20) 2
Loan receivables from clients (3 068) (1 867)
Measured at amortized cost (3 068) (1 890)
Measured at fair value through other comprehensive income 23
Guarantees and sureties given (11) 61
Receivables (97) (15)
Cash and cash equivalents (8)
Associates (18)
Movement in allowances for expected credit losses and impairment losses on financial instruments, total (3 271) (1 849)