Table:
| € million | 2017/2018 | 2018/2019 |
| --- | --- | --- |
| Other financial income | 182 | 159 |
| thereof currency effects | (126) | (112) |
| thereof hedging transactions | (16) | (39) |
| Other financial expenses | −184 | −158 |
| thereof currency effects | (−152) | (−116) |
| thereof hedging transactions | (−3) | (−18) |
| Other financial result | −2 | 1 |
| thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39): | (−16) | (17) |
| thereof cash flow hedges: |  |  |
| ineffectiveness | (7) | (−1) |
Paragraphs:
10. Other financial result
The other financial income and expenses from financial instruments are assigned to measurement categories according to IFRS 9 on the basis of the underlying transactions. Besides income and expenses from the measurement of financial instruments (except derivatives in hedging relationships in accordance with IAS 39), this also includes the measurement of foreign currency positions according to IAS 21.
The total comprehensive income from currency effects and measurement results from hedging transactions and hedging relationships totalled €17 million (2017/18: €−14 million). In addition, the other financial result reflects €−5 million (2017/18: €4 million) in currency effects resulting from the translation of the financial statements of foreign subsidiaries that are recognised through profit or loss in the year the subsidiary is deconsolidated or in the year business activities are discontinued. In addition, impairment losses on financial assets amounting to €2 million (2017/18: €0 million) were recognised in the reporting period.
Question:
How are the other financial income and expenses from financial instruments assigned?