Annual Report 2015

6. Non-recurring items

 

EUR million

2015

2014

Personnel restructuring

8.4

25.8

Impairment of purchase price allocations

7.6

0.0

Restructuring and asset impairments

3.9

13.4

Change in purchase consideration for an acquisition

-1.3

-

Gains on disposals of subsidiaries and businesses

-37.3

-1.3

Provision for onerous contracts

11.7

0.0

Other

-0.2

7.0

Total

-7.2

45.0

     

Extraordinary events outside regular operations are regarded as non-recurring items which are allocated to segments. The Group's non-recurring items include reorganization costs, impairment on goodwill and impairment on purchase price allocations generated in business combinations. Also significant sales gains or losses on sale of shares, properties or business operations, and changes in purchase consideration for business combinations after the date of acquisition recognized in income statement are defined as non-recurring items. Non-recurring items related to personnel restructuring are included in employee benefits expense.