XML 44 R32.htm IDEA: XBRL DOCUMENT

Financial assets

12 Months Ended

Dec. 31, 2021

26. Financial assets

Debt investments at fair value through other comprehensive income

Debt investments at FVOCI comprise the following investments in listed and unlisted securities:


	Fair values

	31 December	31 December	Fair value	Valuation technique
	2021	2020	hierarchy

Financial assets at fair value through other comprehensive income	—	272,334	Level 2	Present value of the estimated future cash flows based on observable yield curves and period end FX rates
	1,427,811	257,276	Level 1	Pricing models based on quoted market prices at the end of the reporting period.

Total	1,427,811	529,610

26. Financial assets (continued)

Debt investments at fair value through other comprehensive income (continued)

As of 31 December 2021 and 2020, the notional and fair value amounts of financial assets are as follows:

During the year, the following gains (losses) were recognized in other comprehensive income.


	31 December	31 December
	2021	2020
Gains / (Losses) recognized in other comprehensive income
Related to debt securities	(65,494)	(1,970)
Related to debt securities, tax effect	13,099	483
	(52,395)	(1,487)