To better reflect the economic content, income and expenses from non-operating foreign currency hedging transactions are offset against the results from the measurement of the hedged foreign currency items and are recognized as non-operating foreign exchange gains or losses. In the financial year 2017, losses from these non-operating foreign currency transactions of €-194 million (previous year: €-116 million) were offset by income from foreign currency hedging transactions amounting to €256 million (previous year: €190 million). Gains from these foreign currency transactions of €63 million (previous year: €84 million) were offset by expenses from foreign currency hedging transactions amounting to €-114 million (previous year: €-153 million).