Table:
0
A
B
C
1
USDm
2019
2018
2
Partners and commercial managements
0.5
1.2
3
Accrued operating expenses
14.1
9.1
4
Accrued interest
4.0
4.6
5
Wages and social expenses
14.3
16.1
6
Derivative financial instruments
12.3
3.4
7
Payables to joint ventures
0.1
0.1
8
Other
2.0
2.0
9
Balance as of 31 December
47.3
36.5

Questions and formulas:
Question: What was the change in the Balance as of 31 December from 2018 to 2019?
Formula: B9-C9
Formula2: B9-C9
Level: Calculation
Question: What was the percentage change in the Balance as of 31 December from 2018 to 2019?
Formula: (B9-C9)/C9
Formula2: (B9-C9)/C9
Level: Calculation