59 5 SEGMENT INFORMATION 130 6 NOTES ON THE BALANCE SHEET 130 6.1 Cash and amounts due from central banks 130 6.2 Financial assets and liabilities at fair value through profit or loss 130 6.3 Hedging derivatives 131 6.4 Financial assets at fair value through other comprehensive income 131 6.5 Financial assets at amortised cost 132 6.6 Transferred assets not derecognised or derecognised with on-going involvement 133 6.7 Sovereign risk exposure 133 6.8 Financial liabilities at amortised cost 133 6.9 Information on the offsetting of financial assets and liabilities 134 6.10 Current and deferred tax assets and liabilities 134 6.11 Accrual accounts and miscellaneous assets and liabilities 135 6.12 Investment properties 135 6.13 Property, plant and equipment and intangible assets (excluding goodwill) 136 6.14 Provisions 136 6.15 Shareholders’ equity 137 6.16 Financial assets and liabilities by contractual maturity 138 7 EMPLOYEE BENEFITS AND OTHER COMPENSATION 138 7.1 Personnel expenses 138 7.2 Average and year-end headcount 139 7.3 Retirement benefits – defined contribution plans 139 7.4 Retirement benefits – defined benefit plans 139 7.5 Other employee benefits 141 8 LEASES 141 8.1 Leases under which the Group is lessee 141 8.2 Leases under which the Group is lessor 142 9 FINANCING AND GUARANTEE COMMITMENTS AND OTHER GUARANTEES 143 10 RECLASSIFICATIONS OF FINANCIAL INSTRUMENTS 144 11 FAIR VALUE OF FINANCIAL INSTRUMENTS 144 11.1 Fair value of financial assets and liabilities recognised at amortised cost 145 11.2 Information on financial instruments measured at fair value 148 12 IMPACT OF CHANGES TO ACCOUNTING METHODS OR OTHER EVENTS 151 13 EVENTS AFTER 31 DECEMBER 2021 151
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