Table:
| € million | 2017/2018 | 2018/2019 |
| --- | --- | --- |
| Interest income | 27 | 29 |
| thereof finance leases | (0) | (0) |
| thereof from post-employment benefits plans | (5) | (7) |
| thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39): | (16) | (12) |
| Interest expenses | −163 | −148 |
| thereof finance leases | (−51) | (−49) |
| thereof from post-employment benefits plans | (−16) | (−15) |
| thereof from financial instruments of the measurement categories according to IFRS9 (previous year: IAS39) | (−79) | (−69) |
| Interest result | −136 | −119 |
Paragraphs:
9. Net interest income/interest expenses
The interest result can be broken down as follows:
Interest income and interest expenses from financial instruments are assigned to the measurement categories according to IFRS 9 on the basis of the underlying transactions.
The interest expenses included here (of the measurement categories in accordance with IFRS 9) primarily include interest expenses for issued bonds (including the Commercial Paper Programme) of €41 million (2017/18: €55 million) and for liabilities to banks of €19 million (2017/18: €12 million).
The decline in interest expenses was primarily the result of more favourable refinancing terms.
Question:
What are Interest income and interest expenses from financial instrument assigned to?
Answer: assigned to the measurement categories according to IFRS 9 on the basis of the underlying transactions.