6 Other operating expenses

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€ million

 

2018

 

2017

 

 

 

 

 

Loss allowances on trade receivables including construction contracts

 

315

 

Loss allowances on other receivables and other assets

 

1,833

 

1,650

Losses from foreign currency hedging derivatives within hedge accounting

 

856

 

1,753

Expenses from other hedges

 

1,592

 

Foreign exchange losses

 

2,800

 

2,839

Expenses from cost allocations

 

650

 

609

Expenses for termination agreements

 

36

 

35

Losses on disposal of noncurrent assets

 

161

 

175

Miscellaneous other operating expenses

 

6,488

 

5,197

 

 

14,731

 

12,259

The implementation of IFRS 15, requires loss allowances on trade receivables, including receivables from long-term construction contracts, to be presented separately. The prior-year amount is included in the loss allowances on other receivables and other assets item.

In addition, the changes in the currency hedging derivatives are due to the exchange rate changes between the trade price and the price on realization; this applies in particular to the US dollar, the Chinese renminbi and sterling.

Expenses from other hedges include primarily foreign exchange losses from the fair value measurement of financial instruments used to hedge exchange rates and commodity prices and that are not designated in a hedging relationship. In the previous year, these effects were recognized in the financial result. Under IFRS 9, they are included in operating profit.

Miscellaneous other operating expenses consist of litigation expenses of €3.0 billion (previous year: €1.0 billion) in connection with the diesel issue.