10. Result from investments

In 2013 the net gain of €102 million (a net gain amounting to €81 million in 2012), includes the Group’s share of €101 million (€86 million in 2012) in the net profit or loss of the investees accounted for using the equity method, and a net gain of €1 million (a net loss of €5 million in 2012) consisting of impairment losses and reversals of impairment losses, accruals to the investment provision and dividend income. In detail the item mainly includes (amounts in € million): entities of Agricultural and Construction Equipment segment 79 (82 in 2012) and entities of Trucks and Commercial Vehicles segment 23 (-2 in 2012). In particular, in 2013 dividend income includes (amounts in € million): Turk Traktor Ve Ziraat Makineleri A.S. 31 (32 in 2012), Naveco Ltd 17 (18 in 2012) and CNH Capital Europe S.a.S. 4 (5 in 2012).