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NET FINANCE COSTS
 12 Months Ended
Dec. 31, 2019
Analysis of income and expense [abstract]  
NET FINANCE COSTS
NET FINANCE COSTS
For the years ended December 31
 
 
($ millions)
2019

2018

Interest expense on financial liabilities measured at amortized cost:
 
 
Loans and borrowings
291

268

Convertible debentures
—

6

Leases
17

—

Unwinding of discount rate
13

12

Finance lease income
(1
)
—

Loss in fair value of non-commodity-related derivative financial instruments
(4
)
(4
)
Foreign exchange gains and other
(22
)
(3
)
Net finance costs
294

279

Net interest paid of $311 million (2018: $294 million) includes interest paid during construction and capitalized of $42 million (2018: $35 million).