5 Other operating income

€ million

 

2020

 

2019

 

 

 

 

 

Income from reversal of loss allowances on receivables and other assets

 

1,334

 

1,482

Income from reversal of provisions and accruals

 

1,086

 

969

Income from foreign currency hedging derivatives within hedge accounting

 

1,185

 

686

Income from other hedges

 

1,709

 

1,177

Income from foreign exchange gains

 

2,588

 

2,346

Income from sale of promotional material

 

312

 

498

Income from cost allocations

 

1,039

 

985

Income from investment property

 

10

 

12

Gains on asset disposals and the reversal of impairment losses on noncurrent assets

 

299

 

1,182

Miscellaneous other operating income

 

2,876

 

2,116

 

 

12,438

 

11,453

Foreign exchange gains mainly comprise gains from changes in exchange rates between the dates of recognition and payment of receivables and liabilities denominated in foreign currencies, as well as exchange rate gains resulting from measurement at the closing rate. Foreign exchange losses from these items are included in other operating expenses.

Income from other hedges includes primarily foreign exchange gains from the fair value measurement of financial instruments used to hedge exchange rates and commodity prices and that are not designated in a hedging relationship. Foreign exchange losses are included in other operating expenses.