IBERSOL | 2019 Annual Report

Consolidated Financial Statements 26. OTHER OPERATING INCOME AND COSTS Other operating and income costs in the years ending on 31st December 2019 and 2018 are broken down as follows: Other operating costs 2019 2018 Direct/indirect taxes not assigned to operating activities 1 364 139 1 163 019 Losses in fixed assets 1 939 492 401 575 Membership fees, donations samples and inventory offers 122 827 192 028 Impairment adjustments (debts receivable) (Note 15) 1 002 267 843 800 Impairment adjustments (debts receivable) (Note 12) 50 559 340 000 Other operating costs 354 774 186 390 4 834 057 3 126 812 Other operating income 2019 2018 Supplementary income (1) 6 504 893 7 443 164 Currency exchange differences (2) 5 281 276 943 593 Compensations 500 000 646 036 Gains in fixed assets 60 015 7 568 Operating grants 155 596 74 462 Impairment adjustments reversion (debts re- ceivable) (Note 15) 405 000 184 787 Reduction of provision (Note 19) 247 951 385 000 Investment grants 64 639 59 600 Other operating gains 76 725 178 614 13 296 095 9 922 824 Other operating income / (costs) 8 462 038 6 796 012 (1) result mainly from revenues from franchise agreements (Eat Out Group) and suppliers. (2) exchange differences refer to the group’s operation in Angola, resulting in exchange differences, in 2019, unfavorable of 3.403.120€ and favorable of € 8.684.396€. 278