Any gain or loss from disposal of a segment of a business (product sector), together with the results of these operations until the date of disposal, are reported separately as discontinued operations. The financial information of a discontinued segment of business is excluded from the respective captions in the consolidated financial statements and related notes. Comparative figures for prior periods are restated accordingly. 76 Extraordinary income and losses Extraordinary items include income or losses arising from the disposal of a line of activity or closures of substantial production facilities within a segment of business as well as significant gains or losses arising from disposals of interests in unconsolidated companies
