10. Net results according to measurement categories

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

 Download XLS (22KB)

9M 2013
€ million

Invest­ments

Interest

Fair value measure­ments

Currency trans­lation

Dispo­sals

Impair­ments

Other

Net result

Loans and receivables incl. cash and cash equivalents

0

33

0

−30

0

−55

0

−53

Held to maturity

0

0

0

0

0

0

0

0

Held for trading incl. derivatives in a hedging relationship according to IAS 39

0

−4

−15

0

0

0

0

−19

Available for sale

7

0

0

0

0

0

0

7

Other financial liabilities

0

−256

0

−16

7

0

−14

−279

 

7

−227

−15

−46

7

−55

−14

−344

 Download XLS (22KB)

12M 2012/13
€ million

Invest­ments

Interest

Fair value measure­ments

Currency trans­lation

Dispo­sals

Impair­ments

Other

Net result

Loans and receivables incl. cash and cash equivalents

0

41

0

−36

0

−73

0

−67

Held to maturity

0

0

0

0

0

0

0

0

Held for trading incl. derivatives in a hedging relationship according to IAS 39

0

−5

−15

0

0

0

0

−20

Available for sale

20

0

0

0

1

0

0

21

Other financial liabilities

0

−339

0

−19

8

0

−20

−370

 

20

−303

−15

−54

9

−73

−20

−436

 Download XLS (23KB)

12M 2013/14
€ million

Invest­ments

Interest

Fair value measure­ments

Currency trans­lation

Dispo­sals

Impair­ments

Other

Net result

Loans and receivables incl. cash and cash equivalents

0

30

0

−30

−1

−30

0

−30

Held to maturity

0

0

0

0

0

0

0

0

Held for trading incl. derivatives in a hedging relationship according to IAS 39

0

−4

−13

0

0

0

0

−16

Available for sale

78

0

0

0

0

0

0

78

Other financial liabilities

0

−265

0

−46

11

0

−19

−318

 

78

−238

−13

−76

11

−30

−19

−287

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

Investment income and income effects from the disposal of investments are included in other investment income. Interest income and expenses are part of the interest result. Fair value measurements and effects from currency translation are included in the other net financial result. Income effects from the derecognition of other financial liabilities are included in earnings before interest and taxes (EBIT). Income effects from the disposal of assets classified as available for sale are included in the other net financial result to the extent that these do not concern investments. Expenses from impairments are essentially included in earnings before interest and taxes (EBIT).

For more information about impairments, see no. 27 Impairments of capitalised financial instruments.

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