16.2. Income, expenses, profit or loss and other comprehensive income
| Financial instruments by category |
NOTE | 2021 | 2020 | |
| Interest income | 51 | 57 | ||
| from financial assets measured at amortisated cost | Assets measured at amortized cost | 13.11.1 | 51 | 57 |
| Interest costs | (491) | (436) | ||
| from financial liabilities measured at amortisated cost | Assets measured at amortized cost | 13.11.2 | (332) | (304) |
| from lease | Excluded from the classification and measurement of IFRS 9 | 13.11.2 | (159) | (132) |
| (Loss)/reversal of loss due to impairment of financial instruments | Liabilities measured at amortized cost | 13.12 | (94) | (81) |
| Financial instruments gains | 2 941 | 758 | ||
| foreign exchange gain/(loss) surplus | Assets measured at amortized cost | 13.11.1 | 415 | 464 |
| Measured at amortized cost – liabilities | 13.11.2 | (406) | (970) | |
| settlement and valuation of derivative financial instruments | Measured at fair value through profit or loss | 13.9, 13.10 13.11.1, 13.11.2 |
2 660 | 1 115 |
| Cash flow hedging financial instruments (ineffective part) | 13.9, 13.10 | (17) | (24) | |
| Hedging financial instruments (settlement of hedging costs) | 13.9, 13.10 | 286 | 167 | |
| dividends from other entities | Measured at fair value through other comprehensive income | 13.11.1 | 3 | 6 |
| Other finance income/costs | Assets measured at amortized cost | 13.11.1, 13.11.2 | (33) | 22 |
| 2 374 | 320 | |||
| other, excluded from the scope of IFRS 7 | (12) | (2) | ||
| Provisions discounting | 13.11.1, 13.11.2 | (9) | – | |
| Interest on tax liabilities | 13.11.2 | (3) | (2) |
The above table presents items of profit or loss in which the result on the valuation and settlement of financial instruments is recognised.
In 2021 and 2020 gains/(losses) on investments in equity instruments at fair value through other comprehensive income amounted to PLN 6 million and PLN (5) million, respectively.