The other non-operating and non-cash items for 2017 (€(179) million) comprise mainly the result related to the disposal of Acetow (€(180) million), Cross Linkable Compound (€(43) million), Emerging Biochemicals (€(23) million), and the loss related to the deconsolidation of the Venezuelan subsidiary (€72 million).

The other non-operating and non-cash items for 2016 (€(16) million) comprise mainly the gain related 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).