(9) Finance cost
| All figures in €‘000 | 2nd quarter 2009 | 2nd quarter 2008 | 1st half year 2009 | 1st half year 2008 |
|---|---|---|---|---|
| Other interest and similar income | 2,303 | 972 | 4,588 | 2,337 |
| Interest from financial instruments | –2,740 | –1,549 | –6,336 | –10,882 |
| Accrued interest on pension provisions | –146 | –144 | –293 | –288 |
| Losses on the disposal of financial investments | –49 | –36 | –49 | -51 |
| Other interest and similar expenses | –2,935 | –1,728 | –6,678 | –11,220 |
| Finance cost | –632 | –756 | –2,090 | –8,883 |
The increase in other interest and similar income results from the interest on the higher volume of cash funds and from interest on tax credits due to the tax audit for the years 2002 to 2006. The fall in other interest and similar expenses is attributable to dividend distribution payments to the other shareholders of Feri Finance AG which amounted to € 2,368 thsd (previous year: € 7,830 thsd).