Note 12 Net financial income/expenses

Group, MSEK	2017	2016
Interest income 1)	75	96
Gains from available-for-sale financial assets	93	–
Dividend received related to available-for-sale financial assets	16	54
Gains from sales of joint ventures	–	16
Change in value currency swaps (trading)	7	11
Other items	0	18
Financial income	191	195
Interest expenses 2)	-118	-167
Net exchange rate fluctuation	-22	-7
Change in value currency swaps (trading)	-8	0
Write-downs 3)	-3	-58
Profit/loss from participation in joint ventures 4)	–	-1
Other items	0	-10
Financial expenses	-151	-243
Net financial income/expenses	40	-48

¹⁾ Refers to items valued at accrued acquisition value.
²⁾ Refers to items valued at accrued acquisition value except current net interest from the interest coupon portion of interest swaps totaling SEK -55 million (-74).
³⁾ Includes write-down with SEK -3 million (-29) regarding unlisted funds, which are 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	2017	2016
Write-downs 1)	0	0
Total	0	0

¹⁾ For more information about write-downs, see note 42.

Profit from other securities and receivables held as fixed assets

Parent company, MSEK	2017	2016
Dividend received related to available-for-sale financial assets	16	2
Interest income, external	1	2
Gains from available-for-sale financial assets	163	–
Total	180	4

Interest expenses and similar profit/loss items

Parent company, MSEK	2017	2016
Interest expenses, Group  1)	-130	-142
Total	-130	-142

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