SECTION 3.1  Special Items IMPAIRMENT, RESTRUCTURING AND TERMINATION BENEFITS 3.1.1  Special items, income During 2013, the Group disposed of some assets  which had been impaired in prior years, resulting  in a gain of DKK 40m. The Group also recycled  cumulative exchange differences of DKK 239m  relating to entities acquired in step acquisitions. The income in 2012 primarily related to a gain  of DKK 1,719m from the establishment of a con- sortium comprising a group of Danish investors  and the Carlsberg Group to develop the former  brewery site in Copenhagen. The gain improved  net profit and free cash flow significantly.  The Group is optimising and standardising  business processes in Western Europe, which  resulted in restructuring costs and impairments  totalling DKK 207m (2012: DKK 188m).  3.1.2  Special items, expenses Restructuring of Ringnes in Norway, DKK 88m  (2012: DKK 262m), related to the full transition  to one-way packaging before the first half of  2015, which also includes investment in new  production equipment and added capacity as  well as a reduction in employees by 2015. Restructuring of Xinjiang Wusu Group, DKK  62m, entailed the restructuring and closure of  three breweries in 2013. Carlsberg Group Annual Report 2013 DKK million 2013 2012 Impairment of Vena Brewery, production and sales equipment, Russia - -589 Impairment and restructuring of Carlsberg Uzbekistan - -290 Restructuring of Ringnes, Norway -88 -262 Impairment of Nordic Getränke, Germany -7 -118 Impairment of other non-current assets -23 -93 Restructuring of Carlsberg Deutschland -40 -37 Impairment and restructuring in relation to optimisation and standardisation in Western Europe -207 -188 Termination benefits and restructuring of sales, logistics and administration, Carlsberg UK -27 -4 Termination benefits and impairment of Brasseries Kronenbourg, France -59 -76 Restructuring of Baltika Breweries, Russia -37 - Restructuring of Aldaris, Latvia -74 - Impairment and restructuring of Xinjiang Wusu Group, China -62 - Total -624 -1,657 The impairment and restructuring in 2012  of Carlsberg Uzbekistan, DKK 290m, Nordic  Getränke, DKK 118m, and Vena Brewery,  production and sales equipment in Russia, DKK  589m, related to non-current assets in the enti- ties due to difficult market conditions and poor  performance and profit outlook.  The Sarbast trademark was fully impaired in  2012 as part of the impairment of Carlsberg  Uzbekistan.  Carlsberg and its partner in Nordic Getränke  agreed to cease the cooperation in January 2013  and split the entities between them. As a con- sequence, the investment was impaired by DKK  118m in 2012. The entities acquired from Nordic  Getränke were fully consolidated and integrated  in the German business with effect from January  2013, cf. further description in section 5.  The impairment loss on trademarks, DKK 200m  (indefinite and finite useful life), relates to Nevs- koye (Russia), Derbes (Kazakhstan), Kanterbrau  (France) and trademarks in Estonia. The use of special items entails manage- ment judgement in the separation from  other items in the income statement.  Management carefully considers such  changes in order to ensure the correct  distinction between the operating activities  and restructuring of the Group carried out  to enhance the future earnings potential. Management reassesses useful life and  residual value of non-current assets used  IMPAIRMENT OF TRADEMARKS COST RELATED TO ACQUISITION AND DISPOSALS 3.1  ACCOUNTING POLICIES Special items include significant income and  costs of a special nature in terms of the Group’s  revenue-generating operating activities which  cannot be attributed directly to the Group’s  ordinary operating activities. Such income and  costs include the cost of extensive restructuring  of processes and fundamental structural adjust- ments, as well as any gains or losses arising from  disposals of related assets which have a material  effect over a given period.  Special items also include significant non-recurring  items, including impairment of goodwill (including  goodwill allocated to joint ventures and associ- ates) and trademarks, gains and losses on the  disposal of activities, revaluation of the sharehold- ing in an entity held immediately before a step  acquisition of that entity and transaction costs in a business combination.  Cost related to the acquisition of entities,  DKK 28m, primarily relates to the acquisition  of Chongqing Brewery Group, China.  in the entity undergoing restructuring. The  extent and amount of onerous contracts  as well as employee and other obligations  arising in connection with the restructuring  are also estimated. Management initially  assesses the entire project and recognises  all present costs of the project, but the  project is also assessed on an ongoing basis  with further costs possibly occurring during  the lifetime of the project. Consolidated financial statements SECTION 3: SPECIAL ITEMS AND PROVISIONS 86 3.1  SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS