BAS accounts:
79 | Other operating expenses | ||||
[Not K2] | 7940 | Unrealized positive change in value of hedging instruments | |||
7960 | Foreign exchange losses on operating assets and liabilities | ||||
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 |