24. Carrying amounts of financial assets and liabilities by measurement categories

2019 Note Financial assets/ liabilities at fair value through income statement Financial assets measured at amortised cost Financial liabilities measured at amortised cost Carrying amounts by balance sheet item Fair value







Current financial assets
Trade and other receivables 17
15,220
15,220 15,220
Cash and cash equivalents 18
3,381
3,381 3,381
Carrying amount by category

18,601
18,601 18,601







Current financial liabilities
Current interest-bearing liabilities 21

539 539 539
Trade and other payables 22

1,649 1,649 1,649
Carrying amount by category


2,188 2,188 2,188







2018 Note Financial assets/ liabilities at fair value through income statement Loans and receivables Financial liabilities measured at amortised cost Carrying amounts by balance sheet item Fair value







Current financial assets
Trade and other receivables 17
11,609
11,609 11,609
Cash and cash equivalents 18
4,158
4,158 4,158
Carrying amount by category

15,767
15,767 15,767







Current financial liabilities
Current interest-bearing liabilities 21

4,536 4,536 4,536
Trade and other payables 22

2,068 2,068 2,068
Carrying amount by category


6,605 6,605 6,605














Fair value hierarchy


Items measured at fair value or for which fair value is disclosed in the financial statements, are categorised using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy includes the levels 1-3. Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Inputs for the asset or liability that are not based on observable market data.