The other non-operating and non-cash items for 2016 (€ (16) million) comprise mainly the gain relating to the reversal of the Chemlogics holdback (€ (49) million), the impact from reversals of tax litigations provisions (€ 24 million), and other non-cash losses (impairment and gains on disposals).

The other non-operating and non-cash items for 2015 (€ 128 million) comprise mainly the costs relating to the Cytec acquisition (€ 36 million) and the impact from reversals of tax litigations provisions (€ 84 million).