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5 Other operating income

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€ million

  

2015

  

2014

 

  

 

  

 

Income from reversal of valuation allowances on receivables and other assets

  

737

  

559

Income from reversal of provisions and accruals

  

2,871

  

2,348

Income from foreign currency hedging derivatives

  

1,560

  

1,181

Income from foreign exchange gains

  

3,859

  

2,323

Income from sale of promotional material

  

427

  

357

Income from cost allocations

  

1,308

  

1,005

Income from investment property

  

10

  

8

Gains on asset disposals and the reversal of impairment losses

  

188

  

134

Miscellaneous other operating income

  

1,945

  

2,383

 

  

12,905

  

10,298

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.