Note 20 – Other Operating Income and Expenses Audited

20.1 Other Operating Income

million CHF 2017 2016
     
Gain from land sale transaction Guangzhou (CN) (see note 6) 74 0
Gain from foreign exchange rate differences and other operating derivative instruments 1 8
Release of provisions 8 4
Research & development tax credits 3 6
Sundry income 29 14
Total 115 32

20.2 Other Operating Expenses

million CHF 2017 2016
     
Accumulated exchange rate translation reserve losses from sale of Peptides business (see note 4.2) 35 0
Loss from disposal of property, plant and equipment 9 9
Loss from foreign exchange rate differences and other operating derivative instruments 9 5
Increase in provisions 17 28
Impairment of assets (see note 4.2) 0 42
Sundry expense 43 20
Total 113 104