Download center

6. Non-recurring items


EUR million 2013 2012
Personnel restructuring 17.5 3.8
Impairment of goodwill 5.3 -
Impairment of purchase price allocations 12.5 -
Information - Loss on disposal of a subsidiary - 14.3
Logistics - Purchase price adjustment - -7.0
Gains on disposals of subsidiaries -2.0 -
Others 7.2 3.0
Total 40.5 14.2


Extraordinary events outside regular operations are regarded as non-recurring items. 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 consideration for business combinations after the date of acquisition are defined as non-recurring items.


Personnel restructuring expenses are included in employee benefit expense in the income statement. Impairment testing results are presented in Note 13. Impairment loss on goodwill is included in the impairment losses in the income statement. More information about the sales of subsidiaries can be found in Note 2 Acquired business activities and business divestments.