Note 21

Financial assets and liabilities that are netted in the balance sheet or subject to netting agreements

2016-12-31 Gross amount Netted amount in balance sheet Net amount in balance sheet Offsetting of financial instruments according to agreement* Securities Received* Net amount after offsetting* Other¹ Total in balance sheet
Assets                
Derivate instruments  2 620  0  2 620  2 314  188 118   -  2 620
Non-liquid receivables  1 401  1 400  1  -  -  1  218  219
Total  4 021  1 400  2 621  2 314  188  119  218  2 839
Liabilities                
Derivate instruments  3 919  0  3 919  2314  1 603  2  -  3 919
Non-liquid receivables  1 400  1 400  0  -  -  0  239  239
Total  5 319  1 400  3 919  2 314  1 603  2  239  4 158
2015-12-31 Gross amount Netted amount in balance sheet Net amount in balance sheet Offsetting of financial instruments according to agreement* Securities Received* Net amount after offsetting* Other¹ Total in balance sheet
Assets                
Derivate instruments 3 287 0 3 287 1 772 1 186 329 9 3 296
Non-liquid receivables 6 831 6 821 9 - - 9 884 893
Total 10 118 6 821 3 297 1 772 1 186 339 893 4 189
Liabilities                
Derivate instruments 1 872 0 1 872 1 772 98 2 16 1 888
Non-liquid receivables 6 833 6 821 12 - - 12 950 962
Total 8 705 6 821 1 884 1 772 98 14 965 2 850

The above table shows financial assets and liabilities presented net in the balance sheet or that have rights associated with legally binding framework agreements on offsetting or similar agreements. Financial assets and liabilities are recognized in the balance sheet when the Fund has a legally enforceable right to net under normal business conditions, in the event of insolvency and if there is an intention to settle net or realize the asset and settle the liability simultaneously. Financial assets and liabilities subject to legally binding framework agreements on offsetting or similar agreements that are not presented net in the balance sheet are arrangements that usually come into force in the event of insolvency, but not under normal business conditions or arrangements in which the Fund does not have the intention to liquidate positions at the same time.