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11. Net results according to measurement categories

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

2021/22

€ million

Investments

Interest

Fair value measurements

Currency translations

Disposals

Impairments

Other

Net result

Financial assets measured at amortised cost, incl. cash and cash equivalents

0

10

0

−332

0

−15

0

−337

Financial assets at fair value through profit or loss

129

0

−17

0

0

0

0

113

Equity instruments measured outside of profit or loss

0

0

0

0

0

0

0

0

Financial liabilities measured at amortised cost

0

−37

−17

−31

7

0

−4

−83

 

129

−27

−34

−363

7

−15

−4

−307

2022/23

€ million

Investments

Interest

Fair value measurements

Currency translations

Disposals

Impairments

Other

Net result

Financial assets measured at amortised cost, incl. cash and cash equivalents

0

14

0

256

0

−13

0

257

Financial assets at fair value through profit or loss

−33

1

15

0

0

0

0

−17

Equity instruments measured outside of profit or loss

0

0

0

0

0

0

0

0

Financial liabilities measured at amortised cost

0

−47

12

0

14

0

−5

−26

 

−33

−31

27

257

14

−13

−5

215

The income and expenses from financial instruments are assigned to measurement categories according to IFRS 9 on the basis of the underlying transactions.

Investment income and income effects from the disposal of investments are included in the other investment result. This includes a result from the valuation of a put option of €−30 million (2021/22: €114 million) in connection with the shares in WM Holding (HK) Limited. The income and expenses from interest are part of the interest result. Income effects from the disposal of other financial liabilities are included in earnings before interest and taxes (EBIT). The expenses from impairments are included in the result from impairments on financial assets.

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