| 4. ASSET ITEMS SOLD | | |
| In October 2005 the Group sold real estate companies Kiinteistöosakeyhtiö Aerola A-talot and B-talot for 3.7 million euros. A capital gain of 3.5 million euros was recognised. In March 2004 the Group sold its associated undertaking Gourmet Nova. The capital gain before taxes was6.3 million euros. The asset items sold did not fulfil the characteristics of discontinued operations nor the criteria for classification as held for sale. | | |
| The sold asset items did not fulfil the characteristics of discontinued operations nor the criteria of assets held for sale. | | |
| Net assets and liabilities of sold operations | | |
| | | |
| | 2005 | 2004 |
| Cash and cash equivalents | 0.1 | - |
| Intangible assets | 0.1 | - |
| Tangible fixed assets | 0.8 | - |
| Loans | -0.8 | - |
| Total | 0.2 | - |
| Capital gain | 3.5 | 6.3 |
| Consideration, total | 3.7 | 6.3 |
| | | |
| Paid cash and cash equivalents | 3.6 | 6.8 |
| Cash and cash equivalents of disposed subsidiary | -0.1 | - |
| Balance sheet value of disposed associated undertaking | | -0.5 |
| Net cash flow of disposal | 3.5 | 6.3 |