Group notes
Note 9 Financial income and expenses
| 2025 | 2024 | |
|---|---|---|
| Assets measured at amortized cost | ||
| Interest income | ||
| – cash and cash equivalents | 188 | 240 |
| – financial lease receivables | 215 | 228 |
| Interest income at effective interest method | 403 | 467 |
| Assets measured at fair value through profit or loss | ||
| Capital gain – other assets | 0 | 2 |
| Foreign exchange gain, net | 73 | - |
| Financial income | 476 | 470 |
| Liabilities measures at amortized cost | ||
| Interest expenses | ||
| – borrowings | -686 | -811 |
| Total interest expenses at effective interest method | -686 | -811 |
| Liabilities measured at fair value through profit or loss | ||
| – derivatives | -303 | -321 |
| – leases liabilities | -130 | -121 |
| – pension provisions, net | -2 | -7 |
| – other | -46 | -64 |
| Change in fair value | ||
| – other liabilities and borrowings | 1 | -74 |
| Foreign exchange loss, net | - | -33 |
| Impairment gain or loss | 1 | 15 |
| Financial expenses | -1 165 | -1 416 |
| Financial expenses, net | -689 | -946 |
Transactions in foreign currencies are translated at the foreign exchange rate prevailing at the date of the transaction. At each reporting date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the balance sheet date. Non-monetary items that are measured at historical cost are not retranslated.
Interest income and interest expense are recognized in profit or loss using the effective interest rate method. Foreign exchange gain, net includes foreign exchange gains of 1 165 (471) and foreign exchange losses of -1 092 (-503). The gains and losses refer to revaluation of derivatives, interest-bearing liabilities and cash in foreign currency.