24. Exchange differences

Exchange differences recognized in the consolidated statement of profit or loss1 January – 31 December 20141 January – 31 December 2013
Financial assets: 92,330 7,498
- financial assets held to maturity 1,957 1,512
- financial assets available for sale 8,421 -503
- loans and receivables 81,952 6,489
Receivables, including insurance receivables 21,210 -1,128
Cash and cash equivalents 33,970 -675
Liabilities arising from the issue of own debt instruments -79,171 -
Other liabilities 33 4
Total exchange differences recognized in the consolidated statement of profit or loss 68,372 5,699

The statement does not include exchange differences concerning technical provisions as they cannot be determined due to the adopted method of calculation of the aforementioned provisions.