Special items  and provisions Special items  future earnings potential and to make the  Group more efficient going forward. In 2013,  special items related to:  Special items include major impairments and  expenses related to restructuring initiatives  implemented across the Group. Restructur- ings are initiated to enhance the Group’s  Key developments 2013 Impairment of trademarks,  primarily due to changes  in brand strategy, totalled  DKK 200m. Cost of restructuring  projects and impairment,  primarily in Western Europe, of DKK 624m. Reversal of provision for  onerous malt and hops  contracts, DKK 107m,  positively impacted special items. Recycling of prior years’  cumulative exchange rate  difference on entities ac- quired in step acquisitions  impacted special items  positively by DKK 239m. DKK million 2013 2012 Special items, income Gain on disposal of entities and adjustments to gain in prior years - 107 Gain on sale of Copenhagen brewery site - 1,719 Recycling of cumulative exchange rate differences of entities acquired in step acquisitions 239 - Gain on disposal of property, plant and equipment impaired in prior years 40 - Total 279 1,826 Special items, expenses Restructuring projects and termination benefits -624 -1,657 Impairment of trademarks -200 - Costs related to acquisitions and disposals of entities -28 - Reversal of provision for onerous malt and hops contracts 107 - Other  - -84 Total -745 -1,741 Special items, net -466 85 If special items had been recognised in operating profit before special items, they would have been included in the following items Cost of sales -514 -1,366 Sales and distribution expenses -69 -83 Administrative expenses -162 -67 Other operating activities, net 279 1,719 Share of profit after tax, associates - -118 Special items, net -466 85 Consolidated financial statements SECTION 3: SPECIAL ITEMS AND PROVISIONS 85 Carlsberg Group Annual Report 2013 -200 m -624 m 107 m 239 m