28. Impairments of capitalised financial instruments
Impairments of capitalised financial instruments that are measured at amortised cost are as follows:
| Download XLS (23KB) |
Mio. € |
Category “loans and receivables” |
thereof „loans and advance credit granted |
thereof „other current receivables“ |
As of 1/10/2014 |
135 |
2 |
133 |
Currency translation |
−3 |
0 |
−3 |
Additions |
66 |
0 |
66 |
Reversal |
−45 |
0 |
−45 |
Utilisation |
−27 |
0 |
−27 |
Transfers |
1 |
0 |
1 |
As of 30/9 / 1/10/2015 |
126 |
2 |
125 |
Currency translation |
−1 |
0 |
−1 |
Additions |
69 |
6 |
62 |
Reversal |
−37 |
0 |
−37 |
Utilisation |
−26 |
−2 |
−24 |
Transfers |
0 |
0 |
0 |
As of 30/9/2016 |
131 |
7 |
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 losses amount to €30 million (2014/15: €19 million). This also includes earnings from the receipt of cash from receivables that had already been derecognised in anticipation of irrevocability of €2 million (2014/15: €2 million).
As in the previous year, no earnings effects existed in the category “held to maturity” and from receivables from finance leases (carrying value 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.