31 – Result on financial instruments Index26272829303132 (XLSX:) Download Result on financial instruments In EUR mn Amount Financial instruments at fair value through profit or loss Equity instruments designated as at fair value through other comprehensive income Financial assets at amortized cost Financial liabilities at amortized cost 2021 Fair value changes of financial assets and derivatives (1,050) (1,050) — — — Net impairment losses on financial assets (9) — — (9) — Result on financial instruments within operating result (1,059) (1,050) — (9) — Dividend income 19 — 19 — — Interest income 161 — — 160 — Interest expense (334) (4) — — (172) Fair value changes of FX derivatives 15 15 — — — Financial charges for factoring and securitization (33) (33) — — — Impairments of financial instruments, net (1) — — (0) — Other (16) — — — (16) Result on financial instruments within financial result (189) (22) 19 159 (188) 2020 Fair value changes of financial assets and derivatives 111 111 — — — Net impairment losses on financial assets (10) — — (10) — Result on financial instruments within operating result 101 111 — (10) — Dividend income 19 — 19 — — Interest income 177 — — 165 3 Interest expense (280) 0 — — (168) Fair value changes of FX derivatives (62) (62) — — — Financial charges for factoring and securitization (24) (24) — — — Impairments of financial instruments, net (5) — — (4) — Other (10) — — — (10) Result on financial instruments within financial result (183) (85) 19 161 (175) The interest expense not allocated mainly referred to the unwinding of provisions. For further details see Note 11 – Net financial result. 30 – Offsetting of financial assets and financial liabilities32 – Share based payments
