Exceptional transactions outside the ordinary course of business are treated as items affecting comparability and they have been allocated to segments. The Group identifies gains and losses on disposal of real estate, shares and business operations, impairment charges and significant costs of discontinuing business operations and restructurings as items affecting comparability. Gains on disposal have been presented within other operating income, and losses on disposal within other operating expenses in the income statement. Impairment charges have been presented within depreciation, amortisation and impairment in the income statement.
In 2016, the items affecting comparability include €69.2 million loss on the disposal of the Russian grocery trade, €30.0 million in impairment charges, €11.4 million in costs related to the conversion of Suomen Lähikauppa’s chains, and €6.9 million in asset transfer taxes on acquisitions included in structural arrangements. Due to the change in the Russian real estate market, the functional currency of the building and home improvement trade’s Russian properties was changed from euro to rouble on 31 December 2016, and as a result, a €15 million impairment charge was allocated to the properties. In 2015, the items affecting comparability include a €130 million loss on the divestment of Anttila, gains on disposal of properties in the amount of €101.0 million, and relating to the restructuring of Intersport Russia's operations, a total of €17.2 million of impairment charges and provisions.