The interest in Eurofima is measured at fair value. The net asset value based on the most recently available financial statements of this interest has been used as the best approximation of the fair value.

See the consolidated statement of changes in equity for the movements in equity.

This note contains information concerning the contractual provisions for the Group's interest-bearing loans and other financial liabilities that are measured at amortised cost.

Because financial instruments are used, the Group is exposed to the following risks:

Other financial income includes €66 million in 2023 due to the release of provisioned liabilities and guarantees in relation to insolvency proceedings in Germany (see note 30).