Other financial assets consist of loans, leasing receivables, securities and other shareholdings, which are measured and classified as follows. Loans are classified under loans and receivables and leasing receivables under leases. These items are measured at amortised cost, less impairments where applicable. Other shareholdings and other majority shareholdings have also been allocated to other financial assets. Other majority shareholdings and other shareholdings are measured at amortised cost, corrected where necessary to account for impairment due to a reduction in expected cash flows or for existing default risks. Finance leases where all risks and rewards of ownership are transferred to the lessee are recognised as a receivable at the present value of the minimum leasing payments (net investment value). Securities are recognised at fair value.

Any default risks identifiable for financial assets are accounted for with write-downs. These write-downs are recognised under income from shareholdings or under net interest expenses.