a.s.r. annual report 2022

See accounting policy FF.

Fair value gains and losses per category

	2022	2021
Realised gains and losses on derivatives	-185	-46
Unrealised gains and losses on derivatives	-5,554	-2,358
Gains and losses on investment property and property for own use	117	91
Financial assets at fair value through profit or loss	-106	172
Additions to insurance liabilities due to shadow accounting	5,767	2,250

Total fair value gains and losses	38	110

All changes in fair value presented here are changes to the so-called ‘clean fair value’. This is the fair value net of accrued interest recognised in interest income and expense.

The unrealised losses on derivatives are due to increasing interest rates, most of these are shadowed and added to insurance liabilities, see chapter 6.5.15.