In € million

 

2017

 

2016

Start-up, formation and preliminary study costs

 

(12)

 

(15)

Capital gains/losses on sales of property, plant and equipment and intangible assets

 

19

 

21

Net foreign exchange gains and losses

 

(9)

 

2

Amortization of intangible assets resulting from PPA

 

(206)

 

(214)

Other

 

53

 

6

Other operating gains and losses

 

(154)

 

(200)

The line “Other” in 2017 relates mainly to the reduction of the Cytec post-retirement medical obligations for €37 million following the harmonization of medical benefit plans in the Group.