5.5.2 Other non-cash adjustments to the statement of cash flows
| 2021 | 2020 | |
| Net interest and dividend | 8 | 7 |
| Net foreign exchange gains/(losses) | (287) | 138 |
| Profit/(loss) from equity-accounted investees | (7) | 595 |
| Derivative financial instruments | 462 | 344 |
| Written-off expenditure on non-financial non-current assets | 623 | 201 |
| Acquired CO2 emission allowances | (470) | (447) |
| Other items, net | 289 | (56) |
| Other non-cash adjustments | 618 | 782 |