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)