G10 Net financial items

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	2019	2020
Interest income	356	335
Dividend	20	5

Other investments including derivatives
Net gain on remeasurements of financial assets/liabilities	80	195
Gain from disposal of financial asset	-	599
Other financial income	37	30
Financial income	492	1,163

Interest expense	–1,405	–1,001

Other investments including derivatives
Net loss on remeasurements of financial assets/liabilities	–236	–10
Foreign-exchange losses	–4	–5
Other financial expenses	–85	–96
Financial expenses	–1,729	–1,110

Net financial items	–1,237	54

Net interest income/expense from financial assets and liabilities not measured at fair value through profit or loss amounted to SEK –666 million (–1,049). No inefficiencies in cash flow hedges impacted profit for the year (0). For further information regarding valuation policies for financial instruments, refer to note G28.

Accounting principles

Financial income and expenses

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.