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## 15 Impairment charges / (reversals) 

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1 Impairment charges/(reversals) on financial assets, excluding receivables, are excluded from underlying earnings before tax for segment reporting (refer to note 5). 2 

Of impairment charges on non-financial assets and receivables EUR 170 million is excluded from underlying earnings before tax for segment reporting (refer to note 5) (2012: EUR 0 million and 2011: EUR 75 million) 

Included in impairment charges on non-financial assets and receivables is the impairment on goodwill and future servicing rights on the Polish pension business totaling EUR 163 million. Refer to note 21 for more details. 

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For more details on impairments on financial assets, excluding receivables, refer to note 4 Financial and insurance risks. 

## 16 Interest charges and related fees 

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The interest charges accrued on financial assets and liabilities that are not carried at fair value through profit or loss amounted to EUR 239 million (2012: EUR 392 million; 2011: EUR 284 million). 

There are no interest charges and related fees that are classified for segment reporting purposes as non underlying earnings. 

## 17 Other charges 

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Other charges of EUR 134 million in 2013 mainly include EUR 71 million related to an increase in reserves in connection with the company’s use of the Social Security Administration’s death master-file in the United States. Additionally, it includes a loss of EUR 22 million related to the sale of national independent financial advisor Positive Solutions in the United Kingdom. 

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