DHI Annual Report 2023

Notes to the Parent Company's financial statements (continued)

Note 5 - Financial income

EUR million	2023	2022
Unrealised capital gains, securities	1.1	-
Interest, subsidiaries	0.2	0.1
Foreign exchange gains	-	0.4
Interests and other financial income	0.1	0.0
Financial income	1.4	0.5


Note 6 - Financial expenses

EUR million	2023	2022
Unrealised capital loss, securities	-	-1.7
Foreign exchange losses	-0.8	-
Interests and other financial expenses	-0.2	-0.2
Financial expenses	-1.0	-1.9

Note 7 - Tax

EUR million	2023	2022
Current tax for the year (withholding tax)	-0.5	-0.5
Income due to tax credit schemes	0.7	0.7
Tax	0.2	0.2

Accounting policies
The Parent Company is jointly taxed with wholly owned Danish subsidiaries. The tax effect of the joint taxation is allocated to Danish enterprises in proportion to their taxable incomes. Taxes include corporation taxes and withholding taxes etc.