Notes to Consolidated Financial Statements  Years ended December 31, 2012 and 2011 8. Finance Income and Finance Expense 9. Non-Operating Income (Expense) (Cdn$ in millions) 2012 2011 Finance income Interest income on investments  $ 33 $ 13 Expected return on pension assets  102 100 Total finance income $ 135 $ 113 Finance expense Debt interest $ 427 $ 425 Financing fees and discount amortization  13 24 Pension and post-retirement benefit obligation accretion 101 101 Decommissioning and restoration provision accretion  67 52 Other 12 12 620 614 Less capitalized borrowing costs  (43) (19) Total finance expense $ 577 $ 595 (Cdn$ in millions) 2012 2011 Foreign exchange gains (losses)  $ (24) $ 7 Other derivative gains (Note 26(c))  119 146 Debt repurchase and financing costs (Note 17(a))  (965) – Gain on sale of investments  29 44 Provision for marketable securities  (7) – $ (848) $ 197 Teck 2012 Annual Report 96