Note 9

Financial income and expenses

The gains on disposal of available-for-sale financial assets for the comparative year include a Û37.1 million gain on the sale of SATO shares.

Financial expenses include Û5.8 (Û10.8 million) in interest on finance leases recognised as expenses for the period. Financial income includes Û2.5 million (Û1.6 milion) in interest on finance leases reported as income for the period.

The profit from the realised interest rate derivative instrument used to hedge the USD-denominated private placement loan is recognised in net terms in interest expenses with the loan interest.

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