G9 Net financial items
|
2024 |
2025 |
|---|---|---|
Interest income |
622 |
577 |
Dividend |
3 |
3 |
Other investments including derivatives |
|
|
Net gain on remeasurements of financial assets/liabilities |
115 |
16 |
Gain on disposal of financial assets |
1 |
– |
Other financial income |
85 |
45 |
Financial income |
827 |
640 |
Interest expense |
–2,551 |
–1,824 |
Other investments including derivatives |
|
|
Net loss on remeasurements of financial assets/liabilities |
–42 |
–27 |
Foreign exchange losses |
–80 |
–66 |
Other financial expenses |
–113 |
–74 |
Financial expenses |
–2,787 |
–1,991 |
Net financial items |
–1,959 |
–1,351 |
For further information regarding valuation policies for financial instruments, refer to note G27.
§ Accounting principles
Financial expenses consist of interest expense on borrowings, interest income and expenses on interest swaps that are recognized net as an interest expense. Credit losses on financial assets and foreign exchange gains and losses on hedging instruments are recognized in profit or loss for the year.