26. Non-current financial assets

In the reporting year, the securities relating to insolvency insurance for phased early retirement entitlements and working age entitlements were netted out against the corresponding obligations because they fulfil the conditions for plan assets as per IAS 19 (revised 2011). The securities portfolios recognised as plan assets in the financial year amounted to € 2,665 thousand (previous year: € 2,499 thousand); see Note 37. Before offsetting, this results in securities portfolios of € 6,126 thousand (previous year: € 5,965 thousand).

The shares in affiliated companies include shares in companies which are of minor importance in terms of giving a true and fair view of the Group’s results of operations, net assets and financial position and are therefore not consolidated.

Other long-term equity investments include shares in companies which are included in the consolidated financial statements neither as an affiliate nor using the equity method due to their minor importance. Such shareholdings are usually up to 50 %.

Other non-current financial assets primarily include receivables from graduated rent totalling € 4,795 thousand (previous year: € 4,163 thousand), receivables from relief funds totalling € 2,015 thousand (previous year: € 2,614 thousand) and a convertible loan totalling € 2,000 thousand (previous year: € 0 thousand).