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€ million

 

2011

 

2010

Income from reversal of valuation allowances on
receivables and other assets

 

677

 

532

Income from reversal of provisions and accruals

 

2,495

 

1,317

Income from foreign currency hedging derivatives

 

1,678

 

1,405

Income from foreign exchange gains

 

2,176

 

1,908

Income from sale of promotional material

 

187

 

181

Income from cost allocations

 

752

 

721

Income from investment property

 

60

 

59

Gains on asset disposals and the reversal of
impairment losses

 

163

 

112

Miscellaneous other operating income

 

1,539

 

1,413

 

 

9,727

 

7,648

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.

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