Finance income, often referred to as financial income, refers to the positive gains or revenues that a company derives from its financial investments or financial transactions. This can include interest income from investments, gains on the sale of securities, dividends received, or any other income generated from the company's financial operations. In the context of an income statement, finance income would be included under the heading that reflects the company's earnings from financial instruments or activities, and it contributes to the overall financial performance of the entity.

For example, if a company earns interest on its cash deposits or receives gains from the sale of available-for-sale financial assets, these amounts would be classified as finance income. When preparing financial statements, it is important to accurately record and report such income in accordance with accounting standards to provide a transparent view of the company's financial position and performance.