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Notes to the consolidated financial statements (continued)

Note 5 - Financial income
EUR million
 
2023
2022
Unrealised capital gains, securities
1.1
-
Foreign exchange gains
-
0.4
Interests and other financial income
0.3
0.1
Financial income
 
1.4
0.5
Accounting policies
Financial income and expenses are recognised in the income statement at the amounts relating to the financial year.
Note 6 - Financial expenses
EUR million
 
2023
2022
Unrealised capital loss, securities
-
-1.6
Foreign exchange losses
-0.9
-
Interests and other financial expenses
-0.2
-0.2
Financial expenses
 
-1.1
-1.8
Note 7 - Tax
EUR million
 
2023
2022
Current tax for the year
-1.6
-1.4
Change in deferred tax for the year
0.0
0.3
Income due to tax credit schemes
0.7
1.4
Tax
 
-0.9
0.3
Accounting policies
Tax for the year consists of current tax for the year and changes in deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity.
Current tax receivables and liabilities
Current tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses.