3. Non-recurring items

Exceptional transactions outside ordinary course of business such as gains and losses on disposal of business operations, impairments, costs of discontinuing significant business operations, restructuring provisions, major product recalls and fines and penalties are treated as non-recurring items. Gains have been presented in other operating income and losses in other operating expenses. Impairments have been presented in the income statement in depreciation, amortization and impairment of the relevant function or in line impairment when the impairment concerns goodwill.

A non-recurring income of EUR 0.8 million was reported in 2012 due to the release of a provision related to the sale of Silva in 2011.

The non-recurring costs of EUR 9.3 million reported in 2011 consisted of divestment of Silva amounting to EUR 5.3 million, competition infringement fine of EUR 3.0 million and a loss of EUR 1.1 million related to product recalls.