9. Financial income and expenses

EUR 1,000 2016 2015

Financial income
Change in value of interest rate swaps at fair value through income statement 58 5
Financial income from loans and receivables 75 33
Other financial income 19 264
Foreign exchange gains on loans and receivables and on financial liabilities at amortised cost 63 259
Restructuring income, write-down of the debts 6,636
Financial income total 6,852 561

Financial expenses

Interest expenses from financial liabilities at amortised cost 292 -1,981
Other financial expenses -1,958 -1,839
Foreign exchange losses on loans and receivables and on financial liabilities at amortised cost -717 -584
Financial expenses total -2,384 -4,404

Financial income and expenses total 4,468 -3,843

The District Court of Espoo confirmed by a decision on 15 November 2016 the amended restructuring programme drafted by the administrator Jari Salminen as the payment program of the company. Along with the confirmation of the payment program, the group recorded a one-off positive income effect of approximately 6.6 million euros as a result of debt rearrangement. Details can be found in the payment programme for the company in Annex 15, which is published in the Tecnotree Corporation's stock exchange release of 30 September 2016 under the title The Restructuring Programme proposal.

The exchange rate gains and losses consist mainly of exchange rate differences from intragroup payables in the parent company. Items above the operating result include foreign exchange rate gains (net) of EUR 402 thousand in 2016 (EUR 2,395 thousand exchange rate gains (net) in 2015).

Other financial expenses in 2016 include EUR 1,727 (EUR 1,425 thousand in 2015) thousand of additional costs for using an exceptional procedure to repatriate funds from a country that has a lack of foreign currency.