Accounting rules
Interest income is recognised on an accrual basis using the effective interest rate approach, provided that this income is not in doubt.
Finance income
| Year ended | ||
| 31 December 2021 | 31 December 2020 | |
| Interest income | 26 942 | 24 880 |
| – bank accounts and deposits | 2 277 | 11 767 |
| – other loans and receivables | 22 664 | 10 568 |
| – financial leases and sub-leases | 594 | 339 |
| – other | 1 407 | 2 206 |
| Exchange differences | – | 312 |
| Change in fair value of financial instruments | 20 206 | 28 592 |
| Change in provision for reclamation and wind farm disassembly – discount | 56 894 | – |
| Other finance income | 21 064 | 562 |
| Total | 125 106 | 54 346 |
| Year ended | ||
| 31 December 2021 | 31 December 2020 | |
| Interest costs | (176 686) | (242 992) |
| – cost of interest on loans and credit | (35 776) | (45 427) |
| – cost of interest on bonds | (59 491) | (132 423) |
| – Interest cost on lease liabilities | (14 895) | (13 578) |
| – interest on IRS swaps | (64 563) | (38 760) |
| – other interest | (1 961) | (12 804) |
| Exchange differences | (219) | (158) |
| Cost of discount concerning employee benefits and provisions | (20 240) | (46 754) |
| Changes in fair value of financial instruments | (17 166) | (45 212) |
| Other finance costs | (492) | (11 220) |
| Total | (214 803) | (346 336) |