In € million

 

2016

 

2015

Start-up, formation and preliminary study costs

 

(20)

 

(26)

Capital gains / losses on sales of fixed assets

 

29

 

20

Net foreign exchange gains and losses

 

2

 

(5)

Amortization of intangible assets resulting from PPA

 

(231)

 

(98)

Other

 

(1)

 

26

Other operating gains and losses

 

(222)

 

(84)

The increase of the amortization of intangible assets resulting from PPA is related to the Cytec intangible assets, which are being amortized as from 2016.