6 Other operating expenses

€ 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.

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6 Other operating expenses