10. Result from investments

In 2014 the net gain of $91 million (a net gain amounting to $136 million in 2013) includes the Group’s share of $90 million ($135 million in 2013) in the net profi t or loss of the investees accounted for using the equity method, and a net gain of $1 million (net gain of $1 million in 2013) consisting of impairment losses and reversals of impairment losses, accruals to the investment provision and dividend income. In detail the item mainly includes: entities of Agricultural Equipment $75 million ($91 million in 2013), entities of Construction Equipment zero (zero in 2013), entities of Commercial Vehicles $-2 million ($30 million in 2013) and entities of Financial Services $18 million ($15 million in 2013). In particular, in 2014 dividend income includes: Turk Traktor Ve Ziraat Makineleri A.S. $52 million ($41 million in 2013), Naveco Ltd $25 million ($23 million in 2013) and CNH Industrial Capital Europe S.a.S. zero ($6 million in 2013).