TeliaSonera
TeliaSonera Annual Report 2008 - Financial Statements

Note 13 (Consolidated)
Finance Costs and Other Financial Items

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Finance costs and other financial items were distributed as follows.


January–December
SEK in millions 2008 2007
Finance costs

Interest expenses -3,477 -1,948
Interest expenses on finance leases -2 -5
Unwinding of provision discounts -147 -26
Capitalized interest 58 17
Net exchange rate gains and losses -115 226
Total finance costs -3,683 -1,736
Other financial items

Interest income 1,429 736
Interest income on finance leases 29 52
Dividends from financial investments 0 0
Capital gains on financial investments available-for-sale 5 49
Capital losses on equity instruments at cost -13
Impairment losses on venture capital investments -4 -5
Total other financial items 1,446 832
Net effect on income -2,237 -904

Interest income in 2008 includes received penalty interest of SEK 290 million related to court rulings on certain historical interconnect fees.

Details on interest expenses, net exchange rate gains and losses and interest income related to hedging activities, loan receivables and borrowings were as follows.


January–December

2008 2007 2008 2007 2008 2007
SEK in millions Interest expenses Net exchange rate
gains and losses
Interest income
Fair value hedge derivatives -173 -57 2,047 272
Cash flow hedge derivatives -245 -46 -75 145
Derivatives held-for-trading -2 97 3,850 192
Held-to-maturity investments 5 15
Loans and receivables -2,514 1,428 711
Borrowings in fair value hedge relationships -656 -611 -2,047 -272
Borrowings and other financial liabilities at amortized cost -2,396 -1,284 -1,376 -111
Other -5 -47 0 -4 10
Total -3,477 -1,948 -115 226 1,429 736

Borrowings at amortized cost include items in cash flow hedge relationships as well as unhedged items.