9 Other financial result

€ million	2019	2018

Income from profit and loss transfer agreements	19	77
Cost of loss absorption	−72	−54
Other income from equity investments	178	101
Other expenses from equity investments	−374	−360
Income from marketable securities and loans	27	−355
Realized income of loan receivables and payables in foreign currency	877	1,161
Realized expenses of loan receivables and payables in foreign currency	−980	−1,130
Gains and losses from remeasurement and impairment of financial instruments	228	−41
Gains and losses from fair value changes of derivatives not included in hedge accounting	−240	−453
Gains and losses from fair value changes of derivatives included in hedge accounting	0	−12
Other financial result	−339	−1,066

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