28. 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”

As of 1/10/2013

189

Currency translation

−2

Additions

67

Reversal

−36

Utilisation

−52

Transfers

−31

As of 30/9 / 1/10/2014

135

Currency translation

−3

Additions

66

Reversal

−45

Utilisation

−27

Transfers

1

As of 30/9/2015

126

In the category “loans and receivables”, which particularly includes 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 €19 million (2013/14: €29 million). This also includes earnings from the receipt of cash from receivables of €2 million (2013/14: €2 million) derecognised due to expected irrecoverability. In the current financial year, this item includes reclassifications of impairments of assets to assets held for sale in the amount of €2 million (2013/14: €1 million).

As in the previous year, no earnings effects existed in the category “held to maturity” and from receivables from finance leases (amount according to IAS 17).

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