Net gain on debt instruments measured at fair value through profit or loss includes exchange gains of MUR 47.7m (2020: MUR 161.3m and 2019: MUR 23.0m) and interest income of MUR 53.1m (2020: MUR 212.2m and 2019: 188.9m).

Note 1: The above relates to bonds disposed and redeemed on maturity during the year 2020 and 2019.