BAS accounts:
| 79 | Other operating expenses | ||||
| [Not K2] | 7940 | Unrealized positive change in value of hedging instruments | |||
| 7960 | Foreign exchange losses on receivables and payables | ||||
| 7970 | Loss on disposal of intangible and tangible fixed assets | 7971 | Loss on disposal of intangible assets | ||
| 7972 | Loss on disposal of land and buildings | ||||
| 7973 | Loss on disposal of plant and equipment | ||||
| 7990 | Other operating expenses |
