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      "text": "1 Bifurcated embedded derivatives are presented on the same balance sheet lines as their host contracts and are not included in this table. The fair value of these derivatives was not material for the periods presented. 2 As of 31 December 2021, USD 17 billion (31 December 2020: USD 21 billion) of Financial assets at fair value not held for trading, USD 8 billion (31 December 2020: USD 8 billion) of Financial assets measured at fair value through other comprehensive income, USD 36 billion (31 December 2020: USD 16 billion) of Debt issued designated at fair value and USD 1 billion (31 December 2020: USD 1 billion) of Other financial liabilities designated at fair value are expected to be recovered or settled after 12 months. 3 Other non-financial assets primarily consist of properties and other non-current assets held for sale, which are measured at the lower of their net carrying amount or fair value less costs to sell.",
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