In 2024, other finance income and expense relate mainly to interest income and interest expense in relation to the in-house cash pool as well as exchange gains and losses.
In 2023, other finance income and expense included interest expenses on the short-term loan of €3.5 billion (CHF 3.5 billion) granted by DSM B.V., to finance the acquisition of Firmenich International SA. The loan was reimbursed to DSM B.V. in 2023. Interest income and interest expense in relation to the in-house cash pool were also part of other finance income and expenses.