Note 12 Net financial income/expense

Group, MSEK	2016	2015
Interest income 1)	96	100
Dividend received related to financial assets valued at fair value	54	50
Profit from sales of joint ventures	16	–
Change in value currency swaps (trading)	11	5
Other items	18	2
Financial income	195	157
Interest expenses 2)	-167	-199
Net exchange rate fluctuation	-7	-23
Change in value currency swaps (trading)	0	-1
Write-downs 3)	-58	-22
Profit/loss from participation in joint ventures 4)	-1	-8
Other items	-10	-7
Financial expenses	-243	-260
Net financial income/expense	-48	-103

¹⁾ Refers to interest from items valued at accrued acquisition value.
²⁾ Refers to interest from items valued at accrued acquisition value except current interest net from the interest coupon portion of interest swaps totaling SEK -74 million (-71).
³⁾ Includes write-down of an unlisted fund with SEK -29 million (-22), which is classified as a financial asset available for sale.
⁴⁾ Interest expenses on loans from joint venture companies have been offset against profit from participation in joint venture companies. There was, according to the contracts, a legal right for offsets between the debt to joint venture companies and holdings of preference shares in joint venture companies.

Profit from participation in Group companies

Parent company, MSEK	2016	2015
Dividends	–	200
Write-downs 1)	0	-200
Total	0	0

¹⁾ For more information about write-downs, see note 41.

Profits from securities and receivables recorded as fixed assets

Parent company, MSEK	2016	2015
Dividends	2	–
Interest income, external	2	2
Total	4	2

Interest expenses and similar profit/loss items

Parent company, MSEK	2016	2015
Interest expenses, Group companies 1)	-142	-151
Total	-142	-151

¹⁾ Interest expenses refer to interest from items valued at accrued acquisition value.