4. Expenses
2019 | Restated | |
|---|---|---|
Cost of sales | 9,440 | 9,070 |
Administrative expenses | 289 | 262 |
Employee benefits expenses | 601 | 651 |
Other expenses | ||
Loss/(gain) on fair value of financial instruments | 198 | (803) |
Impairment loss on trade receivables (net of bad debts recovered) | 120 | 99 |
Derecognition of assets and costs associated with exit of business | 47 | - |
Impairment loss on investment in an associate and other related assets | - | 28 |
Short term lease and outgoings expenses2 | 12 | 10 |
Net loss on disposal of joint operation | 2 | - |
Other | 527 | 537 |
Total expenses | 11,236 | 9,854 |
- 1 Comparatives have been restated for the adoption of AASB 9 Financial Instruments and AASB 16 Leases. Refer to Note 38(c).
- 2 Includes short term and low value lease expenses, utilities and other outgoings.