10. Finance income and costs, net

 20142013
(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 20142013 (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 20142013 (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