Division 23.2 Related parties: expenses and income generated by transactions with (31.2)F1

‘ Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates ’ , where reporting under national GAAP based on BAD;

‘ Gains or losses on derecognition of non-financial assets ’ ;

‘ Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations ’ ;

‘ Profit or loss after tax from discontinued operations ’ .