25. Other derivative financial instruments
In the course of its activities, the Group uses derivative financial instruments designated for the purpose of managing the risks associated with its operations. The most frequently used derivative instruments include: IRS, CIRS, FX Swap, options, commodity swap, FRA, Forward and Futures. Derivative financial instruments are recognized at fair value from the transaction date. A derivative instrument is presented under “Derivative financial instruments” as an asset if its fair value is positive, and as a liability if its fair value is negative.