Policy loss refers to the loss caused by the state price limit in the process of producing and operating a certain commodity in order to ensure the coordinated development of the national economy and the stability of people's lives. Such losses are reasonably compensated by the financial department after review. According to the above definition, which of the following is policy losses? ['In 2012, the direct subsidy for a certain grain increased to 120 yuan per mu, and the subsidy funds will be distributed to the grain farmers through the "Provincial Finance Agricultural subsidy one book pass" to compensate the farmers for the increased grain cost.', 'The state has issued a policy to increase the minimum wheat purchase protection price. A grain and oil company snapped up wheat in order to explore the market, and sold a large amount of flour below the market price, resulting in losses.', 'In order to achieve the goal of agricultural modernization, the government increased its capital investment in agricultural production and transformation. Under this situation, an agricultural machinery company expanded its production scale and caused losses, and received tax refund compensation.', 'Grain purchase and sale enterprises in a county in the process of parity grains and oils regulated by the government, due to high national grain protection prices but low sales prices of grain and oil products, the financial department gave a fixed subsidy.']