(9) Finance cost
| All figures in €‘000 | 3rd quarter 2009 | 3rd quarter 2008 | 9 months 2009 | 9 months 2008 |
|---|---|---|---|---|
| Other interest and similar income | 2,131 | 1,453 | 6,719 | 3,790 |
| Interest from financial instruments | –926 | –1,297 | –7,262 | –12,178 |
| Accrued interest on pension provisions | –147 | –144 | –440 | –431 |
| Losses on the disposal of financial investments | –27 | –142 | –76 | –193 |
| Other interest and similar expenses | –1,100 | –1,583 | –7,778 | –12,803 |
| Finance cost | 1,031 | –130 | –1,059 | –9,013 |
The increase in other interest and similar income results from the interest on the higher volume of cash funds, revenues from the sale of securities and from interest on tax credits due to the tax audit for the years 2002 to 2006. The decrease in other interest and similar expenses is mainly attributable to dividend payments to the other shareholders of Feri Finance AG amounting to € 2,368 thsd (previous year: € 7,830 thsd) as well as to falling interest from the purchase price liability for Feri Finance AG.