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 1/1/2012

148

0

Currency translation

1

0

Additions

73

0

Disposal

–37

0

Utilisation

–23

0

Transfers

0

0

As of 30/9 / 1/10/2012

162

0

Currency translation

0

0

Additions

29

0

Disposal

–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

Disposal

–31

0

Utilisation

–27

0

Transfers

0

0

As of 30/9/2013

189

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, the negative earnings impact from impairments amounts to €55 million (9M 2012: €35 million; 12M 2012: €53 million). This also includes earnings from the receipt of cash from receivables of €1 million (9M 2012: €1 million; 12M 2012: €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 €0 million (9M 2012: €0 million; 12M 2012: €5 million).

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

In addition, this item includes negative earnings effects from impairments of receivables from finance leases (amount according to IAS 17) in the amount of €4 million (9M 2012: €0 million; 12M 2012: €0 million).

In principle, impairments of capitalised financial instruments are made using an impairment account. They reduce the carrying amount of financial assets.