29 – Fair value hierarchy Index26272829303132 (XLSX:) Download Fair value hierarchy of financial assets1 and net amount of assets and liabilities held for sale at fair value In EUR mn Carrying amount Fair value level Valued at amortized cost Valued at fair value Total Level 1 Level 2 Level 3 Total 2022 Trade receivables 4,086 136 4,222 — 136 — 136 Investments in other companies2 — 42 42 — — 42 42 Investment funds — 26 26 26 — — 26 Bonds 52 — 52 — — — — Derivatives designated and effective as hedging instruments — 380 380 — 380 — 380 Other derivatives — 2,867 2,867 14 2,853 — 2,867 Loans 711 — 711 — — — — Other sundry financial assets3 1,850 — 1,850 — — — — Net amount of assets and liabilities associated with assets held for sale n.a. 882 882 — 58 824 882 Total 6,699 4,334 11,032 40 3,427 866 4,334 2021 Trade receivables 4,260 258 4,518 — 258 — 258 Investments in other companies — 17 17 — — 17 17 Investment funds — 30 30 30 — — 30 Bonds 63 — 63 — — — — Derivatives designated and effective as hedging instruments — 398 398 — 398 — 398 Other derivatives — 4,220 4,220 40 4,180 — 4,220 Loans 2,015 — 2,015 — — — — Other sundry financial assets3 1,703 432 2,135 — — 432 432 Net amount of assets and liabilities associated with assets held for sale n.a. 354 354 — (23) 377 354 Total 8,041 5,709 13,751 70 4,814 826 5,709 1 Excluding assets held for sale 2 Includes investments in JSC GAZPROM YRGM Development (YRGM) and OJSC Severneftegazprom (SNGP), which are accounted for at fair value through profit or loss according to IFRS 9 since March 1, 2022. For further details please refer to Note 2 – Accounting policies, judgements and estimates, section ‘Impact of Russia’s invasion of Ukraine and related significant estimates and assumptions’. 3 2021 included an asset from reserves redetermination rights related to the acquisition of interests in the Yuzhno-Russkoye field. For further details please refer to Note 2 – Accounting policies, judgements and estimates, section ‘Impact of Russia’s invasion of Ukraine and related significant estimates and assumptions’. (XLSX:) Download Fair value hierarchy of financial liabilities and other liabilities at fair value1 In EUR mn Carrying amount Fair value level Valued at amortized cost Valued at fair value Total Level 1 Level 2 Level 3 Total 2022 Trade payables 5,259 — 5,259 — — — — Bonds 7,320 — 7,320 — — — — Lease liabilities 1,476 — 1,476 — — — — Other interest bearing debt 1,487 — 1,487 — — — — Liabilities on derivatives designated and effective as hedging instruments — 44 44 — 44 — 44 Liabilities on other derivatives — 1,571 1,571 0 1,571 — 1,571 Other sundry financial liabilities 1,047 — 1,047 — — — — Other liabilities at fair value2 — 132 132 — 132 — 132 Total 16,589 1,747 18,336 0 1,747 — 1,747 2021 Trade payables 4,860 — 4,860 — — — — Bonds 8,070 — 8,070 — — — — Lease liabilities 1,018 — 1,018 — — — — Other interest bearing debt 1,765 — 1,765 — — — — Liabilities on derivatives designated and effective as hedging instruments — 102 102 17 85 — 102 Liabilities on other derivatives — 3,977 3,977 42 3,935 — 3,977 Other sundry financial liabilities 876 — 876 — — — — Total 16,588 4,079 20,667 59 4,019 — 4,079 1 Excluding liabilities associated with assets held for sale 2 Includes hedged items designated in fair value hedge relationships related to product swaps with national stockholding companies in Germany and Slovakia. (XLSX:) Download Financial assets and liabilities for which fair values are disclosed1 In EUR mn Fair Value Fair value level Level 1 Level 2 Level 3 2022 Bonds 52 — 52 — Financial assets 52 — 52 — Bonds 6,747 6,747 — — Other interest bearing debt 1,320 — 1,320 — Financial liabilities 8,067 6,747 1,320 — 2021 Bonds 63 — 63 — Financial assets 63 — 63 — Bonds 8,586 8,586 — — Other interest bearing debt 1,742 — 1,742 — Financial liabilities 10,328 8,586 1,742 — 1 Excluding assets and liabilities that were reclassified to held for sale 28 – Risk management30 – Offsetting of financial assets and financial liabilities