| (in millions of euro) | FISCAL 2021 | FISCAL 2020 |
|---|---|---|
| Net change in provision for negative net assets of subsidiaries and equity investments | Net change in provision for negative net assets of subsidiaries and equity investments FISCAL 202167 |
Net change in provision for negative net assets of subsidiaries and equity investments FISCAL 2020(45) |
| Net expense on treasury shares and commitments under stock option plans | Net expense on treasury shares and commitments under stock option plans FISCAL 2021(9) |
Net expense on treasury shares and commitments under stock option plans FISCAL 2020(8) |
| Net change in provisions for tax losses reclaimable and other risks and charges | Net change in provisions for tax losses reclaimable and other risks and charges FISCAL 2021(22) |
Net change in provisions for tax losses reclaimable and other risks and charges FISCAL 2020(29) |
| Net gain/(loss) on asset disposals | Net gain/(loss) on asset disposals FISCAL 2021(32) |
Net gain/(loss) on asset disposals FISCAL 2020(8) |
| Other provision increase or decrease | Other provision increase or decrease FISCAL 2021(8) |
Other provision increase or decrease FISCAL 2020— |
| Other | Other FISCAL 2021— |
Other FISCAL 2020(42) |
| TOTAL | TOTALFISCAL 2021(4) | TOTALFISCAL 2020(133) |
The net loss on asset disposals includes mainly the loss on Argentina's equity investment disposal.
The 9 million euro net expense on treasury shares and commitments under restricted shares plans comprises:
| (in millions of euro) | PRE-TAX INCOME | INCOME TAXES | AFTER-TAX INCOME |
|---|---|---|---|
| Operating income | Operating income PRE-TAX INCOME(18) |
Operating income INCOME TAXES1 |
Operating income AFTER-TAX INCOME(17) |
| Financial income/(expense), net | Financial income/(expense), net PRE-TAX INCOME143 |
Financial income/(expense), net INCOME TAXES11 |
Financial income/(expense), net AFTER-TAX INCOME154 |
| Exceptional income/(expense), net(1) | Exceptional income/(expense), net(1) PRE-TAX INCOME(4) |
Exceptional income/(expense), net(1) INCOME TAXES3 |
Exceptional income/(expense), net(1) AFTER-TAX INCOME(1) |
| Employee profit-sharing | Employee profit-sharing PRE-TAX INCOME— |
Employee profit-sharing INCOME TAXES— |
Employee profit-sharing AFTER-TAX INCOME— |
| TOTAL | TOTALPRE-TAX INCOME121 | TOTALINCOME TAXES15 | TOTALAFTER-TAX INCOME136 |
(1) This amount includes the 15 million euro tax gain arising from the French tax consolidation. This benefit represents the difference between the aggregate of the tax income and expenses recognized by the French subsidiaries included in the French tax consolidation and the income tax of Sodexo S.A. as lead company in the French tax consolidation.
