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9. Financial instrument gains and losses

The net gains and losses recorded in the Consolidated income statement, for the total Group, in respect of financial instruments were as follows:

US$ million 2008 2007
At fair value through profit and loss
Cash flow hedge derivatives(1) (380) (315)
Fair value hedge derivatives (181) (10)
Fair value hedge underlying instruments 183 4
Other fair value movements(2) (1,723) 198
Loans and receivables
Foreign exchange (121) 108
Interest income at amortised cost 287 308
Available for sale
Net gain transferred on sale 476 298
Other income 50 36
Other financial liabilities
Foreign exchange 479 (152)
Interest expense at amortised cost (631) (565)
(1)
Gains and losses on derivative instruments designated in cash flow hedge relationships which have been realised in the year have been recorded in Group revenue (2007: Group revenue).
(2)
Includes the impact of provisional pricing which is disclosed in note 4.

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