10. Net finance costs

in PLN thousand	For the year ended 31 December 2018	For the year ended 31 December 2017
Interest income on loans and receivables	6 565	4 490
Interest income on bank deposits	104	108
The valuation of contracts for the sale of CO₂ emission right	1 204	-
Revaluation of investments	429	-
Foreign exchange gains	184	168
Interest on leasing	272	1 445
Other finance income	41	5
TOTAL finance income	8 799	6 216
Interest expense on financial liabilities	(1 314)	(2 732)
Revaluation of financial instruments	-	(1 174)
Interest expense on employee benefits	(79)	(74)
Unwinding of discount from compensation of stranded costs	(3 445)	(2 657)
Other finance expenses	(677)	(149)
TOTAL finance expenses	(5 515)	(6 786)
Net finance income/costs	3 284	(570)