11. Result on derecognition of financial assets and liabilities not measured at fair value through profit or loss

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11. Result on derecognition of financial assets and liabilities not measured at fair value through profit or loss

Significant accounting policies

The result on derecognition of financial assets and liabilities not measured at fair value through profit or loss concerns:

the result on the sale of financial assets and liabilities that are not measured at fair value through profit or loss,
results due to substantial modification.

Financial data

Realized gains

	2023	2022
Financial assets measured at amortised cost	36	11
Financial assets measured at fair value through other comprehensive income	20	25
Financial liabilities measured at amortised cost	–	–
Total	56	36

Realized losses

	2023	2022
Financial assets measured at amortised cost	(41)	(40)
Financial assets measured at fair value through other comprehensive income	–	–
Financial liabilities measured at amortised cost	–	–
Total	(41)	(40)
Net realized profit / loss	15	(4)

10. Result on financial assets and liabilities measured at fair value through profit or loss and foreign exchange result

12. Net allowances for expected credit losses