28. Measurement gains/losses
| in € thousands | 2009 | 2008 |
|---|---|---|
| Fair value gains in accordance with IAS 40 | 14,167 | 89,947 |
| Fair value losses in accordance with IAS 40 | -34,633 | -23,631 |
| Excess of identified net assets acquired over cost of acquisition resulting from changes in the consolidated Group in accordance with IFRS 3 | 6,007 | 892 |
| Exchange rate gains (previous year: losses) | 431 | -16,250 |
| Minorities | -784 | -11,724 |
| Others | 40 | -908 |
| -14,772 | 38,326 |
In the previous year, this item included €1,255 thousand from the measurement of equity-accounted companies. This year, this is recognised in net finance costs for the first time.