BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund (28) Interest rate risk As in the previous year, Borussia Dortmund's portfolio fair value through profit or loss are subject to interest only included non-derivative financial instruments rate risk. Please refer to the disclosures on bearing fixed interest as at 30 June 2021. Of those, receivables intended for factoring and measured at only the financial instruments that are measured at fair value in Note 31. Carrying amounts of non-derivative interest-bearing financial instruments EUR '000 30/06/2021 30/06/2020 Fixed Variable Fixed Variable interest interest interest interest Financial assets, receivables and other financial receivables 40,440 0 49,607 0 Financial liabilities from leases 21,060 0 24,404 0 (29) Net gains/losses The net gains and losses from financial instruments recognition and reversal of impairment write-downs, presented below comprise measurement gains and interest and all other earnings impacts from financial losses, premium and discount amortisation, the instruments. Net gains and losses from financial instruments Measurement category in accordance with IFRS 9 (EUR '000) 2020/2021 2019/2020 Financial assets measured at amortised cost -13 -3,276 Of which net interest expense/income -13 -1,142 Financial assets measured at fair value through profit or loss 252 -115 Of which net interest expense/income 252 -115 Financial liabilities measured at amortised cost -1,379 -2,187 Of which net interest expense/income -1,379 -2,187 Net gains/losses from financial instruments -1,140 -5,578 Of which net interest expense/income -1,140 -3,444 214