Table:
| USDm | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Financial income |  |  |  |
| Interest income from cash and cash equivalents, including restricted cash ¹⁾ | 2.5 | 2.7 | 1.6 |
| Exchange rate adjustments, including gain from forward exchange rate contracts | 0.3 | 0.6 | 2.7 |
| Total | 2.8 | 3.3 | 4.3 |
| Financial expenses |  |  |  |
| Interest expenses on mortgage and bank debt ¹⁾ | 39.3 | 35.7 | 33.3 |
| Exchange rate adjustments, including loss from forward exchange rate contracts | 0.2 | 0.1 | 3.2 |
| Commitment fee | 1.9 | 2.6 | 2.4 |
| Other financial expenses | 0.5 | 0.9 | 1.7 |
| Total | 41.9 | 39.3 | 40.6 |
| Total financial items | -39.1 | -36.0 | -36.3 |
Paragraphs:
NOTE 9 – FINANCIAL ITEMS
¹⁾ Interest for financial assets and liabilities not at fair value through profit and loss.
Question:
What are the main categories analyzed under Financial Items in the table?
Answer: Financial income, Financial expenses