Additional Income Statement Disclosures in accordance with IFRS 7 (Financial Instruments)
The tables below show net gains and losses on financial assets and financial liabilities by measurement category, followed by a detailed explanation of key aspects:
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NET GAINS OR LOSSES FROM FINANCIAL INSTRUMENTS BY IAS 39 MEASUREMENT CATEGORY IN 2017 |
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|---|---|---|---|---|
€ million |
20171 |
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|
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|
|
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Financial instruments at fair value through profit or loss |
−1,080 |
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Loans and receivables |
2,105 |
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Available-for-sale financial assets |
−206 |
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Financial liabilities measured at amortized cost |
1,689 |
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|
2,508 |
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| (XLS:)
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NET GAINS OR LOSSES FROM FINANCIAL INSTRUMENTS BY IFRS 9 MEASUREMENT CATEGORY IN 2018 |
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|---|---|---|
€ million |
2018 |
|
|
|
|
Financial instruments at fair value through profit or loss |
−763 |
|
Financial assets measured at amortized cost |
6,241 |
|
Financial assets at fair value through other comprehensive income (debt instruments) |
17 |
|
Financial liabilities measured at amortized cost |
−4,963 |
|
|
531 |
|
Net gains and losses in the category at "financial instruments at fair value through profit or loss" are mainly composed of the fair value measurement gains and losses on derivatives, including interest and gains and losses on currency translation.
Net gains and losses from financial assets measured at fair value through other comprehensive income (debt instruments) relate to interest income from fixed-income securities.
Net gains and losses from financial assets and liabilities measured at amortized cost mainly comprise interest income and expenses calculated according to the effective interest method pursuant to IFRS 9, currency translation effects, and the recognition of loss allowances. Interest also includes interest income and expenses from the lending business of the Financial Services Division.
The table below presents total interest income and expenses from financial assets and liabilities measured at amortized cost, separately from financial assets measured at fair value through other comprehensive income.
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TOTAL INTEREST INCOME AND EXPENSES ATTRIBUTABLE TO FINANCIAL INSTRUMENTS NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS IN 2017 |
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|---|---|---|
€ million |
2017 |
|
|
|
|
Interest income |
4,794 |
|
Interest expenses |
3,509 |
|
|
1,285 |
|
| (XLS:)
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TOTAL INTEREST INCOME AND EXPENSES ATTRIBUTABLE TO FINANCIAL INSTRUMENTS NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS IN 2018 |
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|---|---|---|
€ million |
2018 |
|
|
|
|
Financial Assets and liabilities measured at amortized cost |
|
|
Interest income |
5,022 |
|
Interest expenses |
3,183 |
|
Financial Assets (debt instruments) measured at fair value through other comprehensive income |
|
|
Interest income |
17 |
|
Interest expenses |
1 |
|
| (XLS:)
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IMPAIRMENT LOSSES ON FINANCIAL ASSETS BY CLASS IN 2017 |
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|---|---|---|
€ million |
2017 |
|
|
|
|
Measured at fair value |
3 |
|
Measured at amortized cost |
1,628 |
|
|
1,631 |
|
In fiscal year 2018, €2 million (previous year: €3 million) was recognized as an expense and €51 million (previous year: €58 million) as income from fees and commissions for trust activities and from financial assets and liabilities not measured at fair value that are not accounted for using the effective interest method.