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Income from investments in participating interests not valued at net asset value
Income of securities and receivables, that are part of non-current assets
Other interest income and related income
(Amortization of) share premium and discounts
Favourable difference between the received amount and the principal amount of the loan
Unfavourable difference between the received amount and the principal amount of the loan
Changes in the value of financial assets and of securities that are part of the current assets
Changes in value of participating interests not valued at net asset value
Positive revaluations of puttable financial instruments
Negative revaluations of puttable financial instruments
Interest expenses and related expenses
Redemption premiums
Emission costs
Early redemption costs (one-time)
Additional costs for financing
Currency differences on loans as far as they can be considered as a correction of the interest charges due
Interest expenses included in the lease term in case of financial leasing
Foreign currency exchange rate results
Financial income and expenses