| Net financial items recognised in the income statement in 2015 and 2014 are allocated as follows: |
| NOK million | Accounts
2015 | Accounts
2014 |
| Interest income lending and receivables | 9 | 9 |
| Interest income bank and other | 3 | 2 |
| Provisions for loss on accrued interest income from Norway Seafoods | (6) | - |
| Reversing of provisions for loss ref. interest and currency swap ref. Glitnir | - | 158 |
| Total financial income | 6 | 168 |
| Interest expenses | (54) | (73) |
| Foreign exchange losses/gains | - | - |
| Other financial expenses | (3) | (3) |
| Total financial expenses | (57) | (77) |
| Net financial items | (51) | 91 |
| |
| Financial items in 2015 and 2014 recognised in other comprehensive income in the total result are as follows: |
| NOK million | 2015 | 2014 |
| Change in fair value of cash flow hedges | 1 | (31) |
| Changes in value | | |
| Total | 1 | (31) |
| |
| Items recognised in other comprehensive income are allocated to the majority and minority share as follows: |
| Majority shareholding | 1 | (31) |
| Minority interests | | |
| Total | 1 | (31) |
| |
| Interest paid is allocated as follows: |
| NOK million |
| Interest paid recognised in the income statement | (56) | (74) |
| Interest paid capitalised | - | - |
| Total interest paid | (56) | (74) |
| |
| Interest received is allocated as follows: |
| NOK million |
| Interest income bank balances | 3 | 2 |
| Interest income loans | 4 | 4 |
| Total interest received | 7 | 6 |