22. Expenditure on valuation changes, provisions, and write-offs

Changes in provision for doubtful debts and bad debts written off
Include: Your increase in provision for doubtful debts and bad debts that have been directly written off without previous provision.

Revaluation losses and loss on sale of fixed assets
Include: Revaluation losses – realised and unrealised losses on the revaluation of capital assets and losses on foreign exchange transactions, hedge movements, and
movements on derivatives; loss on sale of fixed assets – the amount by which the proceeds from the sale of fixed assets fall short of their carrying amount and the time they are sold.