Finance income and charges (Tables)


	2026 $ million	2025 $ million	2024 $ million
Interest income	221	203	179
Fair value gain on financial instruments	55	170	100
Total interest income(1)	276	373	279
Interest charge on bonds, bank loans and overdrafts	(815)	(775)	(665)
Interest charge on finance leases	(34)	(32)	(23)
Borrowing costs capitalised(2)	56	46	—
Borrowing costs capitalised - exceptional item(3)	—	58	—
Other interest charges	(228)	(270)	(396)
Fair value loss on financial instruments	(67)	(172)	(101)
Total interest charges(1)	(1,088)	(1,145)	(1,185)
Net interest charges	(812)	(772)	(906)
Net finance income in respect of post- employment plans in surplus (note 14)	54	54	57
Monetary gain on hyperinflation in various economies (note 1(f))	18	39	49
Interest income in respect of direct and indirect tax	33	7	15
Change in financial liability — Zacapa (Level 3)	—	7	—
Other finance income	3	—	—
Total other finance income	108	107	121
Net finance charge in respect of post- employment plans in deficit (note 14)	(19)	(19)	(20)
Monetary loss on hyperinflation in various economies (note 1(f))	—	—	(8)
Interest charge in respect of direct and indirect tax	(35)	(51)	(27)
Unwinding of discounts	(18)	(22)	(23)
Change in financial liability — Zacapa (Level 3)	(4)	—	—
Other finance charges	(36)	(14)	(22)
Total other finance charges	(112)	(106)	(100)
Net other finance charges	(4)	1	21

(1)Includes $145 million interest income and $883 million interest charge in respect of

financial assets and liabilities that are not measured at fair value through profit or loss

(2025 – $101 million income and $854 million charge; 2024 – $59 million income and

$765 million charge).

(2)Forecast effective interest rate for the year of 4.0% has been used for capitalisation

(3)Cumulative impact of prior years' unrecognised borrowing costs reclassified to