Other Financial Income and Expenses

in € millions20172016
Other financial income
Financial income from put options5
Non-operating foreign exchange gains115
Minority interests in partnerships21
Other133
 2614
 
Other financial expenses
Dividend entitlement on profit participation certificates(44)(44)
Net interest on defined benefit plans(34)(40)
Minority interests in partnerships(11)(12)
Financial expenses from put options(11)
Other(25)(29)
(125)(125)

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).