33 – Result on financial instruments Index28293031323334 (XLSX:) Download Result on financial instruments In EUR mn Amount Financial instruments at fair value through profit or loss Equity instruments designated as measured at fair value through other comprehensive income Financial assets at amortized cost Financial liabilities at amortized cost 2023 Fair value changes of financial assets and derivatives 111 111 — — — Net impairment losses on financial assets –38 — — –38 — Result on financial instruments within operating result 73 111 — –38 — Dividend income 10 — 4 — — Interest income 473 — — 473 — Interest expenses –415 –3 — — –148 Fair value changes of financial instruments –21 –21 — — — Fair value changes of FX derivatives –191 –191 — — — Financial charges for factoring and securitization –77 –77 — — — Impairments of financial instruments, net –5 — — –2 — Other –6 –0 –1 0 –5 Result on financial instruments within financial result –232 –292 3 471 –153 2022 Fair value changes of financial assets and derivatives 1,029 1,029 — — — Net impairment losses on financial assets –43 — — –43 — Result on financial instruments within operating result 986 1,029 — –43 — Dividend income 11 — 11 — — Interest income 269 — — 269 — Interest expenses –417 –4 — — –161 Fair value changes of financial instruments –374 –374 — — — Fair value changes of FX derivatives –186 –186 — — — Financial charges for factoring and securitization –46 –46 — — — Impairments of financial instruments, net –1,007 — — –1,007 — Other –12 0 — 0 –12 Result on financial instruments within financial result –1,761 –609 11 –739 –173 The interest expenses not allocated mainly referred to the unwinding of provisions. For further details see Note 12 – Net financial result. 32 – Offsetting of financial assets and financial liabilities34 – Share based payments