10. FINANCE INCOME AND EXPENSES
Finance income presented by categories as required by IAS 39
MEUR 2015 2014
Interest income on held to maturity investments 0.1 0.2
Fair value gain on items recognised at fair value through profit or loss
Change in the fair value of contingent consideration liabilities 0.0
Change in the fair value of contingent considerations 0.1
Dividend income from available-for-sale financial assets 0.2 0.1
Total 0.3 0.4
Finance expenses presented by categories as required by IAS 39
MEUR 2015 2014
Interest expenses from interest-bearing debts measured at amortised cost 0.2 0.5
Interest expenses from finance leases measured at amortised cost 1.7 1.9
Foreign exchange losses (loans and receivables) 0.2 0.0
Value changes in items recognised at fair value through profit or loss
Change in the fair value of contingent consideration liabilities 0.6
Change in the fair value of interest rate and foreign currency derivatives 0.1 0.5
Other finance expenses 0.1 0.2
Total 2.8 3.1
Contingent considerations arising in connection with mergers and acquisitions are classified as derivatives. Following IAS 39, they are recognised as financial items measured at fair value through profit or loss on the balance sheet. Changes in fair value are recognised in finance income and expenses in the income statement. The Group had MEUR 0.3 in contingent liabilities arising from acquisitions on its balance sheet on 31 December 2015.