Notes to the income statement
(21) Interest income
Interest income from cash collateral posted as well as from lending and money market transactions is presented after deduction of negative interest in the total amount of EUR 2.3 million (EUR 2.9 million) (reducing income). Interest income includes the pro rata utilisation of the corresponding provisions for special promotional loans in the amount of EUR 45.9 million (EUR 48.9 million).
(22) Interest expenses
Interest expenses for the recognition of provisions for the interest subsidy for special promotional loans amounted to EUR 63.8 million (EUR 32.6 million) in 2025.
(23) Other operating income
Presentation of the most important sub-items according to Section 35 (1) number 4 RechKredV:
| Other operating income | 31/12/2025 mEUR |
31/12/2024 mEUR |
| Rental income / cost allocations from residential buildings and properties | 3 | 2 |
| Income from reversal of provisions | 3 | 3 |
| Capitalisation of project work contributed by internal employees | 3 | 3 |
| Other reimbursements | 6 | 8 |
| Other income | 1 | 1 |
| Total | 16 | 17 |
The item “Other operating income” includes currency translation gains of EUR 8.4 thousand (EUR 8.1 thousand). This currency translation item resulted exclusively from the currency valuation of balances in foreign currency accounts with correspondent banks in foreign countries.
(24) Other operating expenses
Presentation of the most important items according to Section 35 (1) number 4 RechKredV:
| Other operating expenses | 31/12/2025 mEUR |
31/12/2024 mEUR |
| Interest expenses from the valuation of pension provisions | 0 | 1 |
| Capital allocation research for innovation in agribusiness | 4 | 3 |
| Other expenses | 1 | 1 |
| Total | 5 | 5 |
The item “Other operating expenses” includes expenses from foreign currency translation amounting to EUR 8.2 thousand (EUR 13.5 thousand). This foreign currency translation item results exclusively from the valuation of balances on foreign currency accounts with correspondent banks abroad.