In mathematical terms financial result is defined as follows: .
\textstyle{\begin{align}\mbox{Financial result } & = \mbox{ Interest income} \\ & - \mbox{ Interest expense} \\ & \pm \mbox{ Write-downs/write-ups for financial assets} \\ & \pm \mbox{ Write-downs/write-ups for marketable securities} \\ & + \mbox{ Other financial income and expenses}\end{align}} .