Notes to the Group Financial Statements
 |
|
|
| 3. Other operating income and losses | ||
| Other operating income includes the following items: | ||
| 2007 $m |
2006 $m |
|
| Fair value gains: | ||
| Financial assets at fair value through profit or loss | 46 | 38 |
| Available for sale financial assets (transfer from equity) | 1 | 6 |
| Cash flow hedges (transfer from equity) | 2 | – |
| Foreign exchange gains – monetary working capital | 13 | 7 |
| Miscellaneous operating income | 13 | 14 |
| 75 | 65 | |
| Other operating losses include the following items: | ||
| 2007 $m |
2006 $m |
|
| Fair value losses: | ||
| Cash flow hedges (transfer from equity) | – | 3 |
| Impairment of non-current investments | 1 | 7 |
| Foreign exchange losses – monetary working capital | 12 | 9 |
| Loss on hedge accounting ineffectiveness | – | 3 |
| Miscellaneous operating expenses | 13 | 7 |
| 26 | 29 | |
| For discontinued operations, see Note 8. | ||