10. Net results according to measurement categories

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

 Download XLS (22KB)

2014/15

Invest­ments

Interest

Fair value measure­ments

Currency translation

Disposals

Impair­ments

Other

Net result

€ million

Loans and receivables incl. cash and cash equivalents

0

39

0

−41

0

−19

1

−21

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

−2

53

0

0

0

−51

1

Available for sale

0

0

0

0

0

0

0

0

Other financial liabilities

0

−190

−1

−108

9

0

−16

−305

 

0

−152

53

−149

9

−19

−67

−326

 Download XLS (23KB)

2015/16

Invest­ments

Interest

Fair value measure­ments

Currency translation

Disposals

Impair­ments

Other

Net result

€ million

Loans and receivables incl. cash and cash equivalents

0

35

0

−2

−1

−30

−0

2

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

−1

−16

0

0

0

−13

−30

Available for sale

−3

0

0

0

0

0

0

−3

Other financial liabilities

0

−148

1

−34

5

0

−20

−196

 

−3

−115

−15

−36

4

−30

−34

−228

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 other financial expenses and currency translation are included in the other 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 financial result to the extent that these do not concern investments. Expenses from impairments are essentially included in earnings before interest and taxes.

For more information about impairments, see no. 28 – impairments of capitalised financial instruments.

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