| 2014 | 2013 (restated data) | |
|---|---|---|
| Interest | (167) | (227) |
| Foreign exchange (loss)/gain surplus | (1 459) | 121 |
| Dividends | 2 | 2 |
| Settlement and valuation of derivative financial instruments | 97 | (14) |
| Reversal/recognition of receivables impairment allowances | 5 | (4) |
| Other | (13) | (28) |
| (1 535) | (150) |
10.1 Finance income
| NOTE | 2014 | 2013 (restated data) | |
|---|---|---|---|
| Interest | 75 | 113 | |
| Foreign exchange gain surplus | - | 121 | |
| Dividends | 2 | 2 | |
| Settlement and valuation of derivative financial instruments | 235 | 207 | |
| Reversal of receivables impairment allowances | 6.2.2, 20.1 | 9 | 10 |
| Other | 33 | 7 | |
| 354 | 460 |
10.2 Finance costs
| NOTE | 2014 | 2013 (restated data) | |
|---|---|---|---|
| Interest | (242) | (340) | |
| Foreign exchange loss surplus | (1 459) | - | |
| Settlement and valuation of derivative financial instruments | (138) | (221) | |
| Recognition of receivables impairment allowances | 6.2.2, 20.1 | (4) | (14) |
| Other | (46) | (35) | |
| (1 889) | (610) |
On 30 June 2014, the Group ceased using of net investment hedge in foreign operations (ORLEN Lietuva Group). The hedged item (equity of ORLEN Lietuva Group) decreased as a result of the recognition of the impairment allowance of non-current assets in the II quarter of 2014, which caused a reclassification of accumulated surplus of negative foreign exchange differences from hedging instruments valuation from equity to profit or loss of PLN (811) million. Additional information is presented in note 32.4.2