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Maybe the correct one is

inmovilizado material ajeno a la explotación
resultado ajeno a la explotación
beneficio ajeno a la explotación
gasto ajeno a la explotación
pérdida ajena a la explotación
resultado neto de explotación
ganancia ajena a la explotación
subvenciones a la explotación
resultado de la explotación
participación en la explotación

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