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DES - Online Annual Report 2008

My Annual Report

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My Annual Report

5. Other financial investments

Other financial investments relate on the one hand to money market fund units that are classified as Held-for-trading and carried at their fair value at the balance sheet date in accordance with IAS 39. The resulting gains on disposal are recognised in income in the Other operating income item. On the other hand, investments with a term of over 3 months are included at their fair value in these items and their interest income is included in net financial income.

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