The breakdown of this chapter in the consolidated comprehensive income statement is as follows:
The increase in the “Financial effect relating to restatement of provisions and other financial liabilities” line is explained by recognition at fair value of the extension, for an additional three-years period, of the syndicated loan for 250,000 thousand euros with a partial guarantee from the Official Credit Institution (ICO) and the settlement of the senior bonds guaranteed for a total of 356,850 thousand euros maturing in 2023.
Furthermore, the increase in the “Amortisation of debt arrangement expenses” line is due to early amortisation of the debt arrangement expenses associated with the financial liabilities cancelled during the 2021 financial year (Note 17).
The expenses for interest correspond to debts valued at amortised cost.