Translation of "Einmalige aufwendungen" in English

Adjusted for one-time expenses, the operative EBT margin is targeted at approximately 8%.

Adjusted for one-time expenses, EBIT stood at EUR -0.6 million.

The decline is explained by the above-mentioned decline in revenues and the non-recurring recognition of expenses for severance payments.

The rise was primarily caused by one-off expenses for projects relating to the implementation of the strategy.

The comparatively high figure from the previous year is dominated by non-recurring expenses resulting from the antitrust proceedings concluded at the end of 2012.

These staff cuts and organisational restructuring measures led to further one-off expenses in the second half of the year in particular.

Although this included a one-time charge for bank restructuring costs, this year the deficit will close above 6% of GDP.

In addition, the business plan contains one-off expenses for the start of BER's operationsas well as the enhancements to Schönefeld Airport to cope with increasing passenger volumes.

Operating profit amounted to EUR 130.0 million, and was thus 4.0 % or EUR 5.4 million down from the previous year's value (1-3Q 2011: EUR 135.4 million), whereby non-recurring expenses of around EUR 9 million relating to the closure of the English packaging plant in Liverpool also had to be accounted for.

On top of this, there are one-time expenses in the low double-digit millions of euros, incurred mainly during the third quarter in connection with setting up our production location in Hungary.

The result of the fourth quarter in 2009 was strained by non-recurrent expenses in the amount of EUR 1.2m in connection with the reorganisation measures within LambdaNet.

In the second quarter of 2014, DEUTZ recognised one-off expenses of €13.9 million in connection with the optimisation of its site network.

The reason for this result is a strain on the cost ratio, triggered by unexpectedly high one-time expenses in connection with the unplanned departure of employees.

Secondly, the other financial results includes one-off expenses in the amount of EUR 15.3 million related to the refinancing measures (previous year: EUR 7.2 million).

The increase in operating expenses by 1% (5% in local currency) to CHF 406 million is mainly due to one-off expenses in connection with the revised law on insurance contracts, the launch of new products and salary increases due to contractual tariff considerations.

This is attributable to the development of the other financial result of minus EUR 22.9 million (previous year: EUR -9.8 million), which includes one-time expenses as a result of the refinancing in April 2014 and impairments on financial investments.

This includes positive effects from the first-time application of IFRS 16 regulations in the amount of EUR1.1 million as well as one-time effects from expenses in connection with integration projects in the amount of EUR -2.1 million (previous year: EUR -5.0 million).

Due to rising costs of goods and labour, start-up expenses and one-time costs for the expansion of the global footprint, Krones now expects an operating EBT margin for 2018 as a whole of approximately 6.5%, which is adjusted for the one-time expenses.

The improved financing structure as well as one-off expenses for ongoing restructuring will together have a positive effect on the financial statements of Alpiq in the future.

Other non-recurring expenses arose from acquisitions in the Group's growth areas and in the course of consulting projects.

Non-recurring expenses from the disposal of participations amounted to EUR 6.9 million and resulted mainly from the discontinuation of cartonboard production and sale of Karton Deisswil AG, Switzerland, in the second quarter.

Additionally, from Q3 2017 onwards non-recurring expenses related to restructuring measures are not included.

Restructuring costs in Germany and Belgium and one-off expenses relating to the strategic realignment of Banca del Gottardo had an adverse impact amounting to CHF 56 million.

Non-recurrent expenses to integrate and restructure the companies acquired in 2015 will burden the EBITDA in 2016.

For the 2018 fiscal year overall, non-recurring expenses of EUR 6.0 - 8.0 million are planned.

As in the previous year, this figure primarily includes restructuring and integration expenses connected with the Italcementi integration, as well as impairments and other non-recurring expenses.

As a result of extraordinary expenses of around EUR 2.5 million resulting from the insolvency of a major customer, and one-off expenses, for example for the change on the Board of Directors and higher transport costs in the Automotive Technology segment, the Group made a net loss for the year 2014.