The impact of the non-recurring items on earnings per share will be negative, -0.04 Euro. However, the non-recurring items will have a beneficial impact of approximately twelve million Euros on tax.Among the non-recurring items is an item of 30 million Euros related to the penalty imposed by the Finnish Market Court for collaboration and exchange of information with other forest products companies concerning prices for purchasing roundwood in Finland from 1997 to 2004, as Papernet reported in the beginning of December last year.Stora Enso's financial results for the fourth quarter and full year 2009 will be published on 4 February.