[23] Other financial assets

Other financial assets of €166.3 million (31 December 2012: €156.9 million) comprise the following: >> Table 063

Other financial assets

 

>> TABLE 063

in € million

2013

2012

 

 

 

Pension assets

22.4

22.8

Investments in non-consolidated subsidiaries

7.8

3.9

Other investments

4.1

2.7

Loans receivable

0.8

0.7

Non-current securities

0.8

0.8

Derivative financial instruments

15.7

19.7

Other non-current financial assets

51.7

50.2

 

 

 

Derivative financial instruments

3.6

4.2

Financial receivables from affiliated companies and related companies

7.6

8.5

Financial receivables from third parties

4.0

1.1

Deferred charges and prepaid expenses

25.7

20.4

Sundry financial assets

73.8

72.6

Other current financial assets

114.7

106.8

 

 

 

Total other financial assets

166.3

156.9

Pension assets relate to asset surpluses from four defined benefit plans in the United Kingdom in which plan assets exceed pension obligations.

The non-current derivative financial instruments include the put option on the remaining shares in Linde Hydraulics amounting to €15.7 million (2012: €19.7 million).

The sundry financial assets essentially include receivables from value added tax amounting to €37.5 million (31 December 2012: €37.2 million) and non-derivative financial receivables amounting to €35.7 million (31 December 2012: €35.2 million) that fall within the scope of IFRS 7.