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ACCOUNTING POLICIES
Other operating income and expenses
Other operating income and expenses are recognised in the financial statements in accordance with the prudence and matching principle.
| Year ended December 31, 2019 |
Year ended December 31, 2018 restated data |
|
|---|---|---|
| NET OTHER OPERATING INCOME/(EXPENSES) | ||
| Income from additional CO2 emission allowances | 1,300 | – |
| Effect of revaluation of rehabilitation provisions | (835) | (146) |
| Valuation and exercise of derivatives, including: | 289 | (31) |
| – CO2 | 261 | 23 |
| – Coal | 28 | (54) |
| Penalties, fines and compensations | 117 | 130 |
| (Recognition)/Reversal of impairment losses on receivables | (68) | (68) |
| Grants | 25 | 25 |
| Donations given | (25) | (16) |
| Surpluses, discovery of assets/Settlement of stocktaking shortages | (17) | 29 |
| Repair of damage and failure | (8) | (12) |
| Reversal/(Recognition) of other provisions | 6 | 4 |
| Gain on disposal of PPE/IA | 6 | 14 |
| Other | 2 | 41 |
| TOTAL NET OTHER OPERATING INCOME/(EXPENSES) | 792 | (30) |
Income from additional CO2 emission allowances has been described in note 33.3 to these financial statements.
