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Note 53

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25. Non-current financial assets

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€m	2006	2007
Investments in associates	63	203
Other non-current financial assets
Available for sale	805	743
Loans	126	114
Non-current financial assets	994	1,060

Write-downs amounting to €4 million (previous year: €8 million) were included in the income statement.

Compared with the market rates of interest prevailing at 31 December 2007 for comparable financial assets, most of the housing promotion loans are low-interest or interest-free loans. They are recognised in the balance sheet at a present value of €19 million (previous year: €17 million). The principal amount of these loans totals €27 million (previous year: €25 million). As in the previous year, investments in associates and other investees were not subject to restraints on disposal.