I - Other operating Gains & Losses: General principles
1. Regulatory framework and definitions
1.1. Regulatory framework
1.2. Definitions
Other operating Gains & Losses
Correspond to all RECURRING income and expenses not arising from financing activities, associates, discontinued operations and income tax.
They are calculated by adding:
- Gross margin
- Administrative and Commercial costs
- Research and Development costs
- Recurring income and expenses
- Dividends received from non-consolidated companies (from controlled but non-consolidated companies ... detention above 51%)
- Results of local equity earnings from consolidated companies
- Financial items related to operational
- +/- value of disposals of intangible and tangible assets
- Foreign operational exchange gains & losses on operational
REBIT
Correponds to the above + the net results from equity method.