Audited Financial Reporting

in EUR million	Notes	1-12 23	1-12 24
Net interest income	2	7,228	7,528
Interest income	2	15,045	15,353
Other similar income	2	4,446	3,756
Interest expenses	2	-6,873	-7,549
Other similar expenses	2	-5,389	-4,032
Net fee and commission income	3	2,640	2,938
Fee and commission income	3	3,104	3,454
Fee and commission expenses	3	-464	-517
Dividend income	4	38	39
Net trading result	5	754	519
Gains/losses from financial instruments measured at fair value through profit or loss	6	-306	-82
Net result from equity method investments		23	27
Rental income from investment properties & other operating leases	7	175	210
Personnel expenses	8	-2,991	-3,202
Other administrative expenses	8		-1,529
Depreciation and amortisation	8	-560	-547
Gains/losses from derecognition of financial assets measured at amortised cost	9	-13	-90
Other gains/losses from derecognition of financial instruments not measured at fair value through profit or loss	10	-128	-1
Impairment result from financial instruments	11	-128	-397
Other operating result	12	-468	-414
Levies on banking activities	12	-183	-245
Pre-tax result from continuing operations		4,795	4,997
Taxes on income	13	-874	-1,053
Net result for the period		3,921	3,945
Net result attributable to non-controlling interests		923	819
Net result attributable to owners of the parent		2,998	3,125

Earnings per share

Earnings per share constitute net profit/loss for the year attributable to owners of the parent divided by the average number of ordi-nary shares outstanding. The average number of outstanding shares is net of the average number of treasury shares, considering the shares buyback in the previous year. Diluted earnings per share represent the maximum potential dilution (through an increase in the average number of shares) that would occur if all subscription and conversion rights granted were exercised. The difference between the weighted average number of outstanding shares and the weighted average diluted number of outstanding shares results from share-based payment transactions with employees. For information on share-based payments please refer to Note 61.