The main items are 28 million Euros impairment of fixed assets in Speciality Papers business area, 15 million impairment of fixed assets in Market Pulp and Energy, 15 million impairment of fixed assets and cost provisions in Consumer Packaging related to closure of Simpele paper machine, nine million reversal of impairment of fixed assets in Office Papers, and seven million profit on sale in Speciality Papers related to partial divestment of Reflex mill.The impairment charges will reduce M-real's annual depreciations by approximately four million Euros from 2011 onwards. The non-recurring items have in total a positive net cash effect of approximately five million euros.M-real will announce the full year results on February 10.