IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 8.7. Financial assets and liabilities As at 31 December 2022 and 2021, financial assets and liabilities are detailed as follows: Book Value Valuation Method Financial Assets Category Year 2022 Year 2021 Other non-current assets loans and receivables 7 355 485 7 524 331 amortised cost Other current assets loans and receivables 3 068 858 2 179 955 amortised cost Non-current financial assets other assets 501 388 978 965 amortised cost Cash and cash equivalents loans and receivables 237 132 629 96 968 003 amortised cost Clients loans and receivables 17 442 675 6 369 453 amortised cost Other debtors loans and receivables 6 165 750 10 895 308 amortised cost 271 666 785 124 916 015 Book Value Valuation Method Financial Liabilities Category Year 2022 Year 2021 Financing obtained other liabilities 70 081 886 167 032 350 amortised cost Suppliers other liabilities 60 214 442 51 761 221 amortised cost Accrued expenses other liabilities 15 213 586 11 758 938 amortised cost Other creditors other liabilities 6 020 247 5 540 499 amortised cost Derivative financial instruments other liabilities - 18 976 fair value 151 530 161 236 111 984 As shown in Notes 5.2. and 8.5 financial Assets (Customers and Other Debtors) and other financial assets (TO’s) show impairment losses., respectively. Gains and losses on financial assets and liabilities in 2022 and 2021 were as follows: 463