Strategic Report Strategic Report Strategic Report Financial Additional Overview Strategy Performance Governance Statements Information 28. Fair Value Measurements continued Financial instruments overview continued 31 December 2017 31 December 2016 Fair value Fair value Loans and through Loans and through receivablesAvailable-for sale profit or loss receivablesAvailable-for sale profit or loss Financial assets Amounts due from credit institutions 1,225,947 – – 1,054,983 – – Loans to customers and finance lease receivables 7,690,450 – – 6,648,482 – – Accounts receivable and other loans 38,944 – – 128,506 – – Equity instruments – 1,354 384 – 1,448 261 Debt instruments – 1,563,515 2,807 – 1,284,555 1,135 Interest rate contracts – – 8,869 – – – Foreign currency derivative financial instruments – – 3,523 – – 1,466 Total: 8,955,341 1,564,869 15,583 7,831,971 1,286,003 2,862 Financial liabilities Client deposits and notes 6,712,482 – – 5,382,698 – – Amounts owed to credit institutions 3,155,839 – – 3,470,091 – – Debt securities issued 1,709,152 – – 1,255,643 – – Trade and other payables (in other liabilities) 615,003 – – 171,519 – – Interest rate contracts – – 1,456 – – – Foreign currency derivative financial instruments – – 2,492 – – 9,411 Total: 12,192,476 – 3,948 10,279,951 – 9,411 Annual Report 2018Bank of Georgia Group PLC 275