10. Finance Income and Costs

Thousands of Russian Roubles, unless otherwise stated

	Year ended 31 December 2011	Year ended 31 December 2010
Finance income
Net change in fair value of financial investments at fair value through profit and loss	—	99,450
Interest income	117,763	35,512
	117,763	134,962

	Year ended 31 December 2011	Year ended 31 December 2010
Finance costs
Interest expense	1,133,601	1,013,303
Interest on finance lease liabilities	321,505	493,153
Net change in fair value of financial investments at fair value through profit and loss	63,724	—
Interest expense on employee benefits obligation	155,222	135,388
	1,674,052	1,641,844