Notes 1-10

4. Exceptional items

20152014
€’000€’000
Gain on disposal of DPI business (i)67,556-
Provisions booked following DPI disposal (ii)(3,805)-
Bonus payable to members out of the DPI gain (iii)(15,000)-
Impairment of intangible assets (iv)(5,932)-
Negative past service cost (v)5,087-
Restructuring costs (vi)(3,680)(1,429)
Disposal & write off of fixed assets (vii)-2,132
44,226703

2015

(i) Gain on the disposal of the Group’s US specialty foods distribution business, DPI Specialty Foods, Inc., (see note 11 for further details).

(ii) In conjunction with the disposal of the DPI business the Group has made provision for certain costs to be incurred by the Group following the DPI disposal.

(iii) Bonus payable to members (see note 11 for further details).

(iv) The Group carried out an impairment review of certain components of its goodwill and intangible assets by comparing the assets’ recoverable amount to their carrying value and as a result an impairment of €5.9m was recognised (note 8). This impairment was a result of the competitive nature of the market which resulted in the recoverable amount of certain intangibles being less than their carrying amount.

(v) Negative past service cost arose as a result of the Section 50 application from the Trustees of the Irish Defined Benefit Plan to the Irish Pensions Board, which was approved during 2015.

(vi) During the period the Group incurred restructuring costs (including redundancy costs) across a number of its businesses.

2014

(vi) During the period the Group undertook a restructuring of some of its UK businesses.

(vii) During the period the Group disposed of some tangible and financial assets at a profit.