Tools
| Year ended December 31, 2019 |
Year ended December 31, 2018 |
|
| AS AT JANUARY 1 | (52) | 83 |
| Change in hedging reserve: | (336) | (166) |
| Measurement of hedging instruments, including: | (336) | (158) |
| Recognition of the effective portion of change in fair value of hedging financial instruments in the part considered as effective hedge | (438) | (62) |
| Accrued interest on derivatives transferred from hedging reserve and recognised in interest expense |
3 | (10) |
| Currency revaluation of CCIRS transaction transferred from hedging reserve and recognised in net foreign exchange gains (losses) | 91 | (85) |
| Ineffective portion of change in fair value of hedging derivatives recognised in profit or loss | 8 | (1) |
| Measurement of other financial assets | – | (8) |
| Deferred tax | 65 | 31 |
| HEDGING RESERVE AFTER DEFERRED TAX |
(323) | (52) |
Hedging reserve includes mainly valuation of hedging instruments to which cash flow hedge accounting is applied.
