9. Net results according to measurement categories

The key effects of income from financial instruments are as follows:

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2011 € million

Invest-
ments

Inter-
est

Fair value measure-
ments

Curren-
cy trans-
lation

Dispos-
als

Impair-
ment

Other

Net result

Loans and receivables incl. cash and cash equivalents

0

60

0

–19

0

–30

1

12

Held to maturity

0

0

0

0

0

0

0

0

Held for trading incl. derivatives within hedges in accordance with IAS 39

0

–3

–24

0

0

0

0

–27

Available for sale

41

0

1

0

0

0

0

42

Other financial liabilities

0

–379

0

–8

15

0

–23

–395

 

41

–322

–23

–27

15

–30

–22

–368

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2012 € million

Invest-
ments

Inter-
est

Fair value measure-
ments

Curren-
cy trans-
lation

Dispos-
als

Impair-
ment

Other

Net result

Loans and receivables incl. cash and cash equivalents

0

47

0

0

0

–53

–1

–7

Held to maturity

0

0

0

0

0

0

0

0

Held for trading incl. derivatives within hedges in accordance with IAS 39

0

–4

17

0

0

0

0

13

Available for sale

15

0

0

0

3

0

0

18

Other financial liabilities

0

–362

0

–26

10

0

–19

–398

 

15

–319

17

–26

13

–53

–20

–373

Income and expenses from financial instruments are assigned to measurement categories on the basis of the underlying transactions pursuant to IAS 39.

Investment income is included in other investment income. Interest income and expenses are part of the net interest result. Fair value measurements and effects from currency translations are included in other financial result. Income effects from the derecognition of other financial liabilities are included in earnings before interest and taxes (EBIT). In the same manner, expenses from impairments are essentially included in earnings before interest and taxes.

Impairments are detailed in no. 27 “Impairments of capitalised financial instruments”.

Remaining financial income and expenses, which are included in other financial result, primarily concern bank commissions and similar expenses that are incurred within the context of assets and liabilities.