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€ million

 

2012

 

2011

Income from reversal of valuation allowances on receivables and other assets

 

687

 

677

Income from reversal of provisions and accruals

 

2,975

 

2,495

Income from foreign currency hedging derivatives

 

1,601

 

1,678

Income from foreign exchange gains

 

2,437

 

2,176

Income from sale of promotional material

 

193

 

187

Income from cost allocations

 

832

 

752

Income from investment property

 

65

 

60

Gains on asset disposals and the reversal of impairment losses

 

159

 

163

Miscellaneous other operating income

 

1,548

 

1,539

 

 

10,496

 

9,727

Foreign exchange gains mainly comprise gains from changes in exchange rates between the dates of recognition and payment of receivables and liabilities denominated in foreign currencies, as well as exchange rate gains resulting from measurement at the closing rate. Foreign exchange losses from these items are included in other operating expenses.

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