Note 19 – Other Operating Income and Expenses Audited

19.1 Other Operating Income

million CHF 2016 2015
     
Gain from foreign exchange rate differences and other operating derivative instruments 8 24
Release of provisions 4 5
Research & development tax credits 6 3
Sundry income 14 23
Total 32 55

19.2 Other Operating Expenses

million CHF 2016 2015
     
Loss from disposal of property, plant and equipment 9 7
Loss from foreign exchange rate differences and other operating derivative instruments 5 22
Increase in provisions 28 3
Impairment of assets (see note 4.3) 42 0
Sundry expense 20 39
Total 104 71