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G9 Net financial items

Group notes – Net financial items

 

2023

2024

Interest income

603

622

Dividend

14

3

Other investments including derivatives

 

 

Net gain on remeasurements of financial assets/liabilities

1

115

Gain on disposal of financial assets

10

1

Other financial income

180

85

Financial income

808

827

Interest expense

–2,622

–2,551

Other investments including derivatives

 

 

Net loss on remeasurements of financial assets/liabilities

–400

–42

Foreign Exchange losses

–210

–80

Other financial expenses

–198

–113

Financial expenses

–3,431

–2,787

Net financial items

–2,623

–1,959

Net interest income/expense from financial assets and liabilities not measured at fair value through profit or loss amounted to SEK –1,926 million (–2,005). No inefficiencies in cash-flow hedges impacted profit for the year (0). 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.