27. Impairments of capitalised financial instruments

Impairments of capitalised financial instruments that are measured at amortised cost are as follows:

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€ million

Category
“loans and receivables”

Category
“held to maturity”

As of 1/10/2012

162

0

Currency translation

0

0

Additions

29

0

Reversal

−11

0

Utilisation

−13

0

Transfers

−5

0

As of 31/12/2012 / 1/1/2013

161

0

Currency translation

−3

0

Additions

87

0

Reversal

−31

0

Utilisation

−27

0

Transfers

0

0

As of 30/9/ 1/10/2013

189

0

Currency translation

−2

0

Additions

67

0

Reversal

−36

0

Utilisation

−52

0

Transfers

−31

0

As of 30/9/2014

135

0

In the category “loans and receivables”, which includes, in particular, loans, trade receivables, receivables from suppliers as well as receivables and other assets in the real estate area, negative earnings effects from impairments amount to €30 million (12M 2012/13: €73 million; 9M 2013: €55 million). This also includes earnings from the receipt of cash from receivables of €2 million (12M 2012/13: €2 million; 9M 2013: €1 million) derecognised due to expected irrecoverability. In the current financial year, this item includes reclassifications of assets to “assets held for sale” in the amount of €1 million (12M 2013: €5 million; 9M 2013: €0 million).

As in the previous year, no earnings effects existed in the category “held to maturity”.

In the current financial year, there are no negative earnings effects from impairments of receivables from finance leases (amount according to IAS 17) (12M 2012/13: €4 million; 9M 2013: €4 million).

In principle, impairment losses on capitalised financial instruments are recognised using an adjustment account. They reduce the carrying amount of financial assets.