Note 5: Financing income and expenses

Financing income and expenses

in € millions

2015

2016

Financing income

28

28

Financing expenses

(125)

(98)

Net interest on net debt

(97)

(70)

 

 

 

Other interest

 

 

Financing expenses related to post-retirement benefits

(13)

(10)

Interest on provisions

(17)

(40)

Other items

13

6

Net other financing charges

(17)

(44)

Net financing expenses

(114)

(114)

Net financing expenses for the year were €114 million (2015: €114 million). Significant variances are:

  • Net interest on decreased by €27 million to €70 million (2015: €97 million), mainly due to lower financing expenses as a result of the repayment of high interest bonds which were partly replaced by a lower interest bond
  • Net other financing charges increased by €27 million to €44 million (2015: €17 million) as the decrease of discount rates on provisions in 2016 exceeded the decrease in 2015

The average interest rate used for capitalized interest was 2.9 percent (2015: 3.9 percent) and amounted to €8 million (2015: €12 million).

The average interest rate on total debt was 3.5 percent (2015: 4.0 percent).

Net debt

Defined as long-term borrowings plus short-term borrowings less cash and cash equivalents.