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5 Other operating income

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€ million

  

2014

  

2013

 

  

 

  

 

Income from reversal of valuation allowances on receivables and other assets

  

559

  

547

Income from reversal of provisions and accruals

  

2,348

  

2,532

Income from foreign currency hedging derivatives

  

1,181

  

1,785

Income from foreign exchange gains

  

2,323

  

1,758

Income from sale of promotional material

  

357

  

256

Income from cost allocations

  

1,005

  

909

Income from investment property

  

8

  

17

Gains on asset disposals and the reversal of impairment losses

  

134

  

233

Miscellaneous other operating income

  

2,383

  

1,919

 

  

10,298

  

9,956

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.