Note 13: Other financial non-current assets

Other financial non-current assets

In € millions

2017

2018

Loans and receivables

131

130

Other than financial instruments

1,070

1,139

Total

1,201

1,269

Financial assets include the subordinated loan of €89 million (2017: €91 million) granted to the Pension Fund APF in the Netherlands.

Other than financial instruments include an amount of €947 million related to pension plans in an asset position (2017: €895 million) and excluded from the impairment review under IFRS 9. For more information on post-retirement benefit provisions, see Note 17.

All of these financial assets are considered to have low credit risk, and thus the impairment provision recognized during the period was limited to 12 months expected losses.