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NOTE 7

Non-recurring items

€ million 2010 2009
Gains on disposal of real estate and shares 53.0 93.7
Losses on disposal of real estate and shares -1.2 -1.1
Impairment losses -4.6 -14.4
Others -8.6 -1.3
Total 38.6 77.0


Incidental transactions outside ordinary course of business are treated as non-recurring items and have been allocated to segments. The Group identifies gains and losses on disposal of real estate, shares and business operations, impairments and costs of discontinuing significant business operations as non-recurring items. Gains on disposal have been presented within ‘other operating income’, and losses on disposal within ‘other operating expenses’ in the income statement. Impairments have been presented within depreciation, amortisation and impairment in the income statement.

The item ‘others’ includes the net change for the period related to restructuring provisions.

Impairment losses

During the financial year, a total amount of €4.6 million of impairments in real estate were recognised as expenses.

During the comparative period, a total amount of €14.4 million of impairments in real estate were recognised as expenses.