41. Fair value measurement methods (fair value hierarchy)

The method of the valuation of investment properties at fair value is described in note 19. Detailed information about the valuation of derivative financial instruments is available in note 38.

As compared to the previous financial year, the Group did not change the method of measuring derivatives.

Derivatives are recognised as assets when their measurement is positive, and as liabilities when their measurement is negative. Gains and losses due to changes in the fair value of derivatives which do not meet the principles of hedge accounting are recognised in the statement of profit or loss