13.2. Income, expenses, profit and loss and other comprehensive income

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	Financial instruments by category	NOTE	2019	2018
Interest income			48	39
from financial assets measured at amortisated cost	Measured at amortized cost – assets	11.11.1	48	39
Interest costs			(287)	(204)
from financial liabilities measured at amortisated cost	Measured at amortized cost – assets	11.11.2	(187)	(195)
from lease	Excluded from the classification and measurement of IFRS 9		(100)	(9)

(Loss)/reversal of loss due to impairment of financial instruments	Measured at amortised cost	11.12	(43)	(17)
Financial instruments gains/(losses)			222	94
	Measured at amortized cost – assets	11.11.1	(8)	470
	Measured at amortized cost – liabilities	11.11.1	8	(823)
	Measured at fair value through profit or loss	11.9, 11.10	28	426
	Cash flow hedging financial instruments (ineffective part)	11.11.1, 11.11.2	28	(7)
	Hedging financial instruments (settlement of hedging costs)	11.9, 11.10	161	24
	Measured at fair value through other comprehensive income	11.11.1	5	4
Other finance income/costs	Measured at amortized cost – assets	11.11.1, 11.11.2	(25)	(16)
			(85)	(104)
other, excluded from the scope of IFRS 7			(6)	(11)
Provisions discounting			(4)	(8)
Interest on tax liabilities		11.11.2	(2)	(3)

The above table presents items of profit or loss in which the result on the valuation and settlement of financial instruments is recognised.

In 2019 and 2018 gains/(losses) on investments in equity instruments at fair value through other comprehensive income amounted to PLN (20) million and PLN (23) million, respectively.

13.1. Financial instruments by category and class

13.3. Fair value measurement

13.2. Income, expenses, profit and loss and other comprehensive income

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