IBERSOL Annual Report 2018

Consolidated Financial Statements 26. OTHER OPERATING INCOME AND COSTS Other operating costs in the years ending on 31st December 2018 and 2017 are broken down as follows: Outros Custos Operacionais 2018 2017 Direct/indirect taxes not assigned to operating activities 1.163.019 1.353.164 Losses in fixed assets 401.575 1.622.113 Currency exchange differences - 861.543 Membership fees, donations samples and inventory offers 192.028 102.422 Impairment adjustments (debts receivable) (Note 15) 843.800 702.271 Impairment adjustments (debts receivable) (Note 12) 340.000 - Impairment adjustments (financial investments) (Note 10) - 264.000 Other operating costs 186.390 274.644 3.126.812 5.180.157 Other operating income in the years ending on 31 December 2018 and 2017 are broken down as follows: Outros Proveitos Operacionais 2018 2017 Supplementary income (1) 7.443.164 8.005.191 Currency exchange differences 943.593 - Compensations (2) 646.036 532.289 Gains in fixed assets 7.568 734.570 Operating grants 74.462 120.836 Impairment adjustments reversion (debts re- ceivable) (Note 15) 184.787 119.940 Reduction of provision (Note 19) 385.000 105.000 Investment grants 59.600 45.461 Other operating gains 178.614 117.749 9.922.824 9.781.036 (1) result mainly from revenues from franchise agreements (Eat Out Group) and suppliers. (2) compensation for loss of traffic in former scuts (free highways), according to the agreement with the grantor. 282