(16) Other assets

N101 OTHER
  FIGURES IN EUR MILLION
    2013 2012
  Own-use real estate 675 614
  Tax refund claims 392 213
  Plant and equipment 167 167
  Interest and rent due 7 8
  Derivative financial instruments – hedging instruments, hedge accounting 86 149
  Sundry assets 874 855
  Book value as at 31.12 of the financial year 2,201 2,006
   

The fair value of own-use real estate amounted to EUR 724 (685) million as at the balance sheet date These fair values were mainly calculated using the discounted cash flow method. Of this amount, EUR 113 million is attributable to Fair Value Level 2, and EUR 611 million to Level 3. These fair values were mainly calculated using the discounted cash flow method.

With regard to own-use real estate, there were limitations on disposal and guarantee assets in the amount of EUR 449 (435) million as at 31 December 2013. The expenditures capitalised for property, plant and equipment under construction amounted to EUR 8 (1) million as at the balance sheet date. Contractual commitments for the acquisition of property, plant and equipment totalled EUR 4 (3) million as at the balance sheet date, see Table A102.

N102 CHANGES IN OWN-USE REAL ESTATE
  FIGURES IN EUR MILLION
    2013 2012
  Gross book value as at 31.12. of the previous year 783 887
  Change in scope of consolidation (additions)    
  Business combinations 30
  Additions 18 27
  Disposals 9 11
  Reclassifications 65 –152
  Exchange rate movements –3 2
  Gross book value as at 31.12. of the financial year 854 783
  Accumulated depreciation and accumulated impairment losses as at 31.12. of the previous year 169 189
  Disposals 6
  Depreciation    
  scheduled 16 14
  unscheduled 2
  Reversal after impairment 8 7
  Reclassifications 7 –27
  Exchange rate movements –1
  Accumulated depreciation and accumulated impairment losses as at 31.12. of the financial year 179 169
  Book value as at 31.12 of the previous year 614 698
  Book value as at 31.12 of the financial year 675 614
   
N103 CHANGES IN PLANT AND EQUIPMENT
  FIGURES IN EUR MILLION
    2013 2012
  Gross book value as at 31.12. of the previous year 511 447
  Change in scope of consolidation (additions)    
  Business combinations 8
  Additions 51 91
  Disposals 126 35
  Reclassifications –1
  Exchange rate movements –8
  Gross book value as at 31.12. of the financial year 427 511
  Accumulated depreciation and accumulated impairment losses as at 31.12. of the previous year 344 301
  Disposals 122 9
  Depreciation    
  scheduled 43 52
  Exchange rate movements –5
  Accumulated depreciation and accumulated impairment losses as at 31.12. of the financial year 260 344
  Book value as at 31.12 of the previous year 167 146
  Book value as at 31.12 of the financial year 167 167
   
N104 SUNDRY ASSETS
  IN MIO. EUR
    31.12.2013 31.12.2012
  Trade accounts receivable 44 63
  Receivables relating to investments 64 50
  Receivables from non-Group-led business 137 130
  Other tangible assets 13 10
  Claims under insurance for pension commitments/surrender values 91 82
  Prepaid insurance benefits 122 140
  Deferred income 112 77
  Other sundry assets 291 303
  Total 874 855