The interest result primarily includes interest from leases. Interest from financial instruments of the measurement categories according to IFRS 9 is included in interest income in the amount of €15 million (2021/22: €10 million) and in interest expenses in the amount of €47 million (2021/22: €37 million). Interest income and interest expenses from financial instruments are assigned to the measurement categories according to IFRS 9 on the basis of the underlying transactions.
The interest expenses included here (of the measurement categories in accordance with IFRS 9) primarily include interest expenses for issued bonds (including the Euro Commercial Paper Programme) of €28 million (2021/22: €21 million) and for liabilities to banks of €15 million (2021/22: €11 million).