7.1.3. ITEMS OF INCOME AND EXPENSES RELATED TO FINANCIAL ASSETS AND LIABILITIES

 
 
 
 
2019
2018
Item of statement of profit or loss and statement of comprehensive income
Item referenced in Note / additional explanations
Notes
Loans, receivables and liabilities at amortised cost
Derivative financial instruments not designated for hedge accounting
Derivative financial instruments designated for cash flow hedge accounting
Loans, receivables and liabilities at amortised cost
Derivative financial instruments not designated for hedge accounting
Derivative financial instruments designated for cash flow hedge accounting
Effect on statement of profit or loss
 
 
 
 
 
 
 
 
 
Net finance costs
Interest on debt
Note 3.4
 (41)
 -
 -
 (41)
 -
 -
Foreign exchange differences
Note 3.4
 15
 -
 -
 11
 -
 -
Measurement and exercise of derivative financial instruments not designated for hedge accounting
Note 3.4
 -
 (7)
 -
 -
 (13)
 -
Other income and expenses
Foreign exchange differences
Note 3.3.
 (9)
 -
 -
 16
 -
 -
Impairment losses
Note 3.3.
 42
 -
 -
 (129)
 -
 -
Measurement and exercise of derivative financial instruments not designated for hedge accounting
Note 3.3.
 -
 239
 -
 -
 45
 -
Revenue by product
Adjustment to gas sales due to hedging transactions
Note 3.1.
 -
 -
 570
 -
 -
 (378)
Raw materials and consumables used
Cost of transactions hedging gas prices
Note 3.2.
 -
 -
 1
 -
 -
 16
 
 
 
 
 7
 232
 571
 (143)
 32
 (362)
Effect on other comprehensive income
 
 
 
 
 
 
 
Gains/(losses) on measurement of derivative instruments designated for cash flow hedge accounting [effective portion]
 
 
 
 1,490
 
 
 (77)
Reclassification of derivative instruments measurement to profit or loss upon exercise (cash flow hedges)
 
 
 
 (571)
 
 
 362
 
 
 
 
 
 
 919
 
 
 285
 
 
 
 
 
 
 
 
 
 
Effect on comprehensive income
 7
 232
 1,490
 (143)
 32
 (77)
Change in equity recognised in inventories
 
 
 (97)
 
 
 (204)