(26) Net gains/losses

The net gains and losses from financial instruments presented below comprise measurement gains and losses, premium and discount amortisation, the recognition and reversal of impairment write-downs, interest and all other earnings impacts from financial instruments.

Measurement category in accordance with IAS 39

EUR '000

 

2017/2018

 

 

 

Loans and receivables

 

1,682

Of which net interest expense/income

 

552

Financial liabilities

 

-4,888

Of which net interest expense/income

 

-4,888

Net gains/losses from financial instruments

 

-3,206

Of which net interest expense/income

 

-4,336

Measurement category in accordance with IFRS 9

EUR '000

 

2018/2019

 

 

 

Financial assets measured at amortised cost

 

-923

Of which net interest expense/income

 

-156

Financial assets measured at fair value through profit or loss

 

58

Of which net interest expense/income

 

61

Financial liabilities measured at amortised cost

 

-1,610

Of which net interest expense/income

 

-1,610

Net gains/losses from financial instruments

 

-2,475

Of which net interest expense/income

 

-1,705

DFB cup 2nd round / 31.10.2018

BVB - Union Berlin 3:2 (AET)

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