Other operating income and expenses

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Other operating income and expenses

The result of the sum of accounts 77, 79, (67) and 69) of the 2008 Spanish General Accounting Plan is used:

  • 77. Gains on non-current assets and exceptional income
  • 79. Excess provisions and applications of impairment provisions and losses
  • 67. Losses from non-current assets and exceptional income
  • 69. Impairment losses and other allocations

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