241 348
241
36. SIGNIFICANT NON-RECURRING EVENTS AND TRANSACTIONS
As required by CONSOB Communication DEM/6064293 dated
28 July 2006, the effects of non-recurring events and transac-
tions on the income statement are shown below, involving
total net non-recurring expenses of Euro 71 million in 2014
and Euro 97 million in 2013.
2014
2013 (*)
Non-recurring other income:
Gains on asset disposals
-
5
Acquisition purchase price adjustment
22
-
Effect of YOFC dilution
8
-
Non-recurring other income
7
5
Total non-recurring other income
37
10
Non-recurring personnel costs:
Business reorganisation
(42)
(34)
Pension plan amendments
(7)
2
Non-recurring other costs
(3)
(2)
Total non-recurring personnel costs
(52)
(34)
Non-recurring impairment:
Impairment of property, plant and equipment
(41)
(26)
Impairment reversal of property, plant and equipment
18
1
Impairment of intangible assets
(21)
-
Total non-recurring impairment
(44)
(25)
Non-recurring other expenses/releases:
Antitrust investigations
31
6
Business reorganisation
(6)
(16)
Environmental remediation and other costs
-
3
Non-recurring other expenses:
(23)
(19)
Total non-recurring other expenses
2
(26)
Non-recurring other finance costs:
Non-recurring net losses on interest rate swaps
(4)
(15)
Non-recurring other finance costs
(14)
(7)
Non-recurring other foreign currency exchange losses
-
-
Total non-recurring other finance costs
(18)
(22)
Non-recurring other finance income:
Non-recurring other finance income
4
-
Total non-recurring other finance income
4
-
Total
(71)
(97)
(*) The previously published prior year consolidated financial statements have been restated following the adoption of IFRS 10 and IFRS 11. Further details can
be found in Section C. Restatement of comparative figures.
(in millions of Euro)