in thousands of EUR

2019

2018

Loans

196,318

178,761

Banks

1,864

375

Government papers and interest-bearing securities

13,182

14,287

Other investments

85

92

Negative interest expense other

1,612

1,275

 

213,061

194,790

The interest income includes revenues derived from loans and related transactions, as well as related commissions, which by their nature are similar to interest payments. The interest-bearing securities item does not include transaction results (2018: nil).

Prior year interest income on loans have been adjusted for an amount of EUR 3,983 due to a change of the accounting principle regarding the applied effective interest rate methodology. For further explanation see the general accounting principles.