G10 Net financial items

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	2020	2021
Interest income	335	316
Dividend	5	2

Other investments including derivatives
Net gain on remeasurements of financial assets/liabilities	195	348
Gain on disposal of financial assets	599	174
Other financial income	30	37
Financial income	1,163	877

Interest expense	–1,001	–945

Other investments including derivatives
Net loss on remeasurements of financial assets/liabilities	–10	–33
Foreign exchange losses	–5	–33
Other financial expenses	–96	–60
Financial expenses	–1,110	–1,071

Net financial items	54	–194

Net interest income/expense from financial assets and liabilities not measured at fair value through profit or loss amounted to SEK –629 million (–666). 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.