The key effects of income from financial instruments are as follows:
€ 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 |
€ 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 |
30 |
0 |
−33 |
0 |
−21 |
1 |
−23 |
Financial assets at fair value through profit or loss |
12 |
0 |
1 |
0 |
0 |
0 |
0 |
12 |
Equity instruments measured outside of profit or loss |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Financial liabilities measured at amortised cost |
0 |
−64 |
−3 |
−4 |
8 |
0 |
−4 |
−67 |
|
12 |
−34 |
−3 |
−37 |
8 |
−21 |
−4 |
−78 |
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 the result from the valuation of a put option of €−1 million (2022/23: €−30 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 impairment losses on financial assets are included in the result from impairments on financial assets.