Gain on disposal of property, plant and equipment (1,193 ) (98 ) (3,313 ) (196 )

Loss (gain) on disposal of property and equipment and other assets - 2.6 (2.4) 7.8

Proceeds from disposal of property and equipment and other assets 28.4 6.3 37.7 15.1

Proceeds from disposal of property and equipment and other assets 17.1 11.4 40.6 16.0

Loss (gain) on disposal of property and equipment and other assets 3.1 (2.8) 3.2 (2.4)

Earnings before depreciation, amortization, loss on disposal and financial expenses 6,683 6,549

(-) Net losses (gains) on disposals of property, plant and equipment and sale of business ($) - (5) 5 (3) - (3)

Takes note that the Office established an inventory procedure regarding the registration and disposal of fixed assets which was adopted as part of its Financial Manual

Loss (gain) on disposal of property and equipment and other assets (including a $7.1 million loss for CAPL for the first quarter of fiscal 2019)

Net losses on the sale of property, plant and equipment and business of $6 million ($5 million after tax); and

Prior to January 1, 2010, gains and losses on the sale or disposal of utility capital assets were recorded against accumulated amortization on the consolidated balance sheet.

It mainly includes income from the sale of tangible fixed assets and income from the sale of Notenstein La Roche Private Bank Ltd’s Eastern Europe business.

As of December 31, 2016, the $88 million includes proceeds from disposal of property, plant, and equipment of $49 million and $39 million of insurance reimbursements received on a land drilling rig loss.

No gain on disposal of fixed assets held for sale was recorded in the nine-month period ended December 31, 2009 ($3,530,000 for the nine-month period ended December 31, 2008).