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5.5.2. Other non-monetary adjustments to the statement of cash flows

2016 2015
Net interest and dividend 27 127
Net foreign exchange gains/(losses) 208 (24)
Profit/(loss) from equity-accounted investees 74 51
Derivative financial instruments 71 28
Written-off expenditure on non-financial non-current assets 322 284
Acquired CO2 emission allowances (95) (90)
Other items, net (239) 54
Other non-monetary adjustments 368 430