31 Other financial income/expense
millions of € |
|
|
|
|
2025 |
2024 |
2023 |
|---|---|---|---|
Income from investments (without share of profit (loss) of associates and joint ventures accounted for using the equity method) |
5 |
(12) |
22 |
Gains (losses) from financial instruments |
(156) |
(2) |
170 |
Interest component from measurement of provisions and liabilities |
(25) |
(142) |
(536) |
Impairment losses on other financial assets |
(3) |
(12) |
0 |
Gains (losses) from the write-off of other financial assets measured at amortized cost |
0 |
0 |
0 |
|
(179) |
(168) |
(345) |
Other financial expense remained stable at EUR 0.2 billion, with gains/losses from financial instruments decreasing by EUR 0.2 billion. By contrast, the interest component from measurement of provisions and liabilities increased against the prior year. This improvement was partly attributable to the subsequent measurement using actuarial principles of the present value of the provision recognized for the Civil Service Health Insurance Fund (Postbeamtenkrankenkasse – PBeaKK).
EUR 373 million (2024: EUR ‑204 million, 2023: EUR 129 million) of gains/losses from financial instruments related to currency translation effects, and EUR 529 million (2024: EUR 201 million, 2023: EUR 41 million) to gains/losses from other derivatives as well as measurements of equity investments.
As a rule, all income/expense components including interest income and expense from financial instruments classified as at fair value through profit or loss in accordance with IFRS 9 are reported under gains/losses from financial instruments.
For further information on financial instruments, please refer to Note 43 “Financial instruments and risk management.”