[12] Financial income

Financial income breaks down as follows: > TABLE 047

The interest income from leases relates to the interest portion of lease payments in financial services transactions in which KION Group entities operate as lessors (finance leases).

Foreign currency exchange rate gains (financing) include gains of €0.7 million on hedging transactions (2013: €6.8 million). In the previous year, this line item had also included gains of €6.2 million from the repayment of a foreign-currency loan denominated in US dollars.

The line item ‘Net interest income from defined benefit plans’ relates to the net interest income on the net assets of four pension plans in the United Kingdom in which plan assets exceed pension obligations.

Measurement of the put option of Linde Material Handling GmbH, Aschaffenburg, and the two call options of Weichai Power Co. Ltd., Weifang, China (referred to below as Weichai Power), on the shares in Linde Hydraulics resulted in total income of €43.2 million in 2014, which was recognised under other interest and similar income (2013: expenses of €14.7 million under other interest expenses and similar charges). The impairment loss relating to the stake held in Linde Hydraulics is included in the share of profit (loss) of equity-accounted investments (see also note [11]).