Oct 08, 2004. /Lesprom Network/. Stora Enso will have two non-recurring items in the third quarter 2004 with a total positive effect of USD 90.9 (EUR 74.1) million on operating profit. Changes in the US healthcare plans will have a one-time positive non-cash effect of USD 96.4 (EUR 78.6) million. This is a reversal of expenses already taken in respect of various US retiree healthcare programs provided to both current and future retirees that are now being modified. In addition, the future reduction of maintenance personnel in the USA will have a negative severance expense effect of USD 5.5 (EUR 4.5) million in the third quarter. The total effect on EPS will be EUR 0.05. These measures are taken as part of the fixed cost reduction programmes in Stora Enso North America. The changes to healthcare plans will decrease personnel costs on an annualised basis by USD 6.4 (EUR 5.2) million from 1 October 2004 onwards.