Other operating Gains & Losses

I. General principles

  1. Regulatory framework and definitions
  2. Administrative and Commercial costs
  3. Research and Development
  4. Other recurring operating income and expenses
  5. Dividends received from non-consolidated companies
  6. Financial items related to operational
  7. +/- value of disposals of intangible and tangible assets
  8. Foreign operational exchange gains and losses

II. Examples

  1. Examples of foreign operational exchange gains and losses