3.4 Net finance costs
| 2021 | 2020 | |
| Interest on debt, including valuation (net of leases; including fees on debt incurred) | (84) | 3 |
| Interest on lease liabilities | (85) | (75) |
| Foreign exchange differences | (7) | 47 |
| Measurement and exercise of derivative financial instruments not designated for hedge accounting | – | 12 |
| Fair value measurement of financial assets | 7 | (2) |
| Impairment loss on loans | (394) | (5) |
| Other net finance costs | (24) | 55 |
| Total net finance costs | (587) | 35 |