SFIL Annual financial report 2018

3 I Consolidated financial statements in accordance with IFRS 98 SFIL Annual Financial Report 2018 7.2 - OFF-SETTING FINANCIAL ASSETS AND LIABILITIES 7.2.1. Financial assets subject to off-setting, enforceable master netting arrangements and similar agreements 12/31/2017 Gross amounts before off- setting Gross amounts off-set according to IAS 32 Net amounts presented in the balance sheet Other amounts in the application scope but not offset Net amounts according to IFRS 7 and 13 Effect of master net- ting arrange- ments Financial Instruments received as collateral Derivatives (including hedging instruments) 4,715 - 4,715 (3,493) (1,039) 183 Loans and advances due from banks 295 - 295 - - 295 Loans and advances to customers 57,014 - 57,014 - - 57,014 TOTAL 62,024 - 62,024 (3,493) (1,039) 57,492 12/31/2018 Gross amounts before off- setting Gross amounts off-set according to IAS 32 Net amounts presented in the balance sheet Other amounts in the application scope but not offset Net amounts according to IFRS 7 and 13 Effect of master net- ting arrange- ments Financial Instruments received as collateral Derivatives (including hedging instruments) 4,429 - 4,429 (3,213) (818) 398 Loans and advances at fair value through net income 5,572 - 5,572 - - 5,572 Loans and advances due from banks at amortized cost 239 - 239 - - 239 Loans and advances to customers at amortized cost 44,706 - 44,706 - - 44,706 TOTAL 54,946 - 54,946 (3,213) (818) 50,915 7.2.2. Financial liabilities subject to off-setting, enforceable master netting arrangements and similar agreements 12/31/2017 Gross amounts before off- setting Gross amounts offset according to IAS 32 Net amounts presented in the balance sheet Other amounts in the application scope but not offset Net amounts according to IFRS 7 and 13 Effect of master net- ting arrange- ments Financial Instruments received as collateral Derivatives (including hedging instruments) 8,067 - 8,067 (3,493) (2,189) 2,385 Due to banks 4,215 - 4,215 - - 4,215 Customer borrowings and deposits - - - - - - TOTAL 12,282 - 12,282 (3,493) (2,189) 6,600 12/31/2018 Gross amounts before offsetting Gross amounts offset according to IAS 32 Net amounts presented in the balance sheet Other amounts in the application scope but not offset Net amounts according to IFRS 7 and 13 Effect of master netting ar- rangements Financial Instruments received as collateral Derivatives (including hedging instruments) 7,363 - 7,363 (3,213) (1,983) 2,167 Due to banks at amortized cost 1,928 - 1,928 - - 1,928 Customer borrowings and deposits at amortized cost - - - - - - TOTAL 9,291 - 9,291 (3,213) (1,983) 4,095