The table below presents the combined effect of the various categories of the financial instruments on the financial income and expenses.

Year ended December 31, 2016 Cash Financial instruments measured at fair value Hedging derivatives Available-for-sale financial assets Loans and receivables Financial liabilities at amortized cost TOTAL
Dividends - - - 2 - - 2
Interest income/(expenses) 22 (23) (61) - 28 (42) (76)
Exchange gains/ (losses) 11 - 107 - 3 (140) (19)
Reversal of impairment allowances/ Revaluation of financial instruments - 25 1 - 91 - 117
Creation of impairment allowances/ Revaluation of financial instruments - (10) - - (2) - (12)
TOTAL PROFIT / (LOSS) 33 (8) 47 2 120 (182) 12
 
Year ended December 31, 2015 Cash Financial instruments measured at fair value Hedging derivatives Available-for-sale financial assets Loans and receivables Financial liabilities at amortized cost TOTAL
Dividends - - - 1 - - 1
Interest income/(expenses) 74 (24) (62) - 26 (34) (20)
Exchange gains/ (losses) - - (1) - (2) (27) (30)
Reversal of impairment allowances - 32 - - 1 - 33
Creation of impairment allowances - - - - (5) - (5)
Gain on disposal of investments -     15 - - 15
TOTAL PROFIT / (LOSS) 74 8 (63) 16 20 (61) (6)