| 2017 | 2016 | 2015 | ||||
| Commercial partnerships (1) | 52,731 | 59,761 | 50,763 | |||
| Merchandising (2) | 53,870 | 38,851 | 29,158 | |||
| Loyalty program (3) | 26,419 | 19,411 | 22,455 | |||
| Ultracargo – fire accident in Santos (4) | (39,080) | 76,443 | (92,192) | |||
| Reversal of provision – ICMS from PIS and COFINS tax bases (see Note 20.a.1.2) | 49,152 | - | - | |||
| TCC – Cia. Ultragaz e Bahiana (5) | (85,819) | - | - | |||
| Compensation of undue use of Ultratecno brand | - | - | 16,000 | |||
| Adjustment of working capital and net debt – Extrafarma acquisition (6) | - | - | 13,784 | |||
| Others | 2,087 | 4,506 | 10,616 | |||
| Other operating income, net | 59,360 | 198,972 | 50,584 | |||
(1) Refers to contracts with service providers and suppliers which establish trade agreements for convenience stores and gas stations.
(2) Refers to contracts with suppliers of convenience stores, which establish, among other agreements, promotional campaigns.
(3) Refers to sales of “Km de Vantagens” to partners of the loyalty program. Revenue is recognized at the time that the partners transfer the points to their customers.
(4) For more information about the fire accident in Ultracargo, see Note 33.
(5) For more information about the Cessation Commitment Agreement of the subsidiaries Cia. Ultragaz and Bahiana, see Notes 20.b.2.2 and 28.
(6) For further information on Extrafarma’s acquisition, see Note 3.a. to the financial statements of the Company filed on February 17, 2016.