pre_text: Restatement – changes to the presentation of financial income and expenses Due to the significant variations in SEK exchange rates during the year, the Company has considered the change in reporting of foreign exchange effect to reflect how foreign exchange transaction risk is managed on a net basis in the Company. Previously foreign exchange effects were reported within both financial income and financial expenses depending on whether they relate to assets or liabilities. In note F2, “Financial income and expenses,” the foreign exchange effect is now presented as a net amount, reported separately from other financial income and expenses items. The comparative years 2018 and 2017 have been
  restated to reflect the new presentation of Financial income and expenses, net. The restatement does not impact the total net financial income and expenses reported in prior years. The following table shows the impact of the restatement: In line with this change the Company also elected to present all financial income and expenses, including the foreign exchange effect, on the income statement as a single line item Financial income and expenses, net. Previously,
  financial income and financial expenses were presented as separate line items on the income statement. The income statement for all comparative years 2018 and 2017 have been restated to reflect the new presentation of Financial
  income and expenses, net.
table: Financial income and expenses
table: SEK million 2018 2017
table: Reported in prior years
table: Reported in prior years –316  –372 
table: Financial expenses –2,389  –843 
table: Total –2,705  –1,215 
table: SEK million 2018 2017
table: Restated
table: Financial income 151 –50 
table: Financial expenses –2,032  –1,570 
table: Net foreign exchange gains and losses –824  405
table: Total -2,705 –1,215
question: Analyse this data from a financial earnings document. What is the change in the net foreign exchange gains and losses between 2018 and 2017?