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NOTE 37

Adjustments to cash flows from operating activities

€ million	2010	2009
Adjustment of non-cash transactions in the income statement, and items presented elsewhere in the cash flow statement:
Change in provisions	3.8	-0.8
Income from associates	0.3	-0.2
Impairments	4.6	14.4
Credit losses	3.6	12.6
Non-recurring gains on disposal of fixed assets	-52.9	-94.9
Non-recurring losses on disposal of fixed assets	1.4	1.4
Option expenses	5.0	8.1
Defined benefit pensions	137.5	-16.0
Others	-6.6	1.4
Total	96.8	-74.0

The group ‘others’ within the adjustments to cash flows from operating activities includes the adjustment of unrealised foreign exchange gains and losses on purchases and sales, and the adjustment of non-cash entries in respect of the IFRS.