Table:
|  | 2019 | 2018 |
| --- | --- | --- |
|  | €m | €m |
| Amounts falling due within one year: |  |  |
| Amounts owed by subsidiaries1 | 242,976 | 220,871 |
| Taxation recoverable | 233 | – |
| Other debtors | 32 | 199 |
| Derivative financial instruments | 183 | 163 |
|  | 243,424 | 221,233 |
| Amounts falling due after more than one year: |  |  |
| Derivative financial instruments | 3,439 | 2,449 |
| Deferred tax | – | 31 |
|  | 3,439 | 2,480 |
Paragraphs:
3. Debtors
Accounting policies
Amounts owed to subsidiaries are classified and recorded at amortised cost (2018: classified as loans and receivables) and reduced by allowances for expected credit losses. Estimate future credit losses are first recorded on initial recognition of a receivable and are based on estimated probability of default. Individual balances are written off when management deems them not to be collectible. Derivative financial instruments are measured at fair value through profit and loss.
Note: 1 Amounts owed by subsidiaries are unsecured, have no fixed date of repayment and are repayable on demand with sufficient liquidity in the group to flow funds if required. Therefore expected credit losses are considered to be immateria
Question:
What financial items does amounts falling due after more than one year consist of?
Answer: Derivative financial instruments, Deferred tax