Jan 18, 2007. /Lesprom Network/. Stora Enso will record the following non-recurring items in its fourth quarter 2006 results: -positive impacts of Euro 30 million on operating profit and Euro 102 million on taxes from provisions released due to the settlement of tax cases; -a capital gain of Euro 33 million from the sale of Finnlines Oyj shares affecting net financial items, as announced on 30 November 2006; -a positive impact of Euro 30 million on operating profit from a decrease in pension expenses due to a change in the group's accounting policy with respect to the recognition of actuarial gains and losses arising from defined benefit pension plans. The non-recurring items affecting operating profit and net financial items, totalling Euro 93 million, will have a tax effect of Euro 32 million. Change in accounting policy Stora Enso has changed its accounting policy with respect to the recognition of actuarial gains and losses arising from defined benefit pension plans. This change in policy is in accordance with "Amendment to IAS 19 employee benefits - actuarial gains and losses, group plans and disclosures". The group now recognizes all actuarial gains and losses arising from defined benefit plans directly in equity. In its financial statements for the periods beginning before 1 January 2006, the group applied the 'corridor method' to recognize in profit or loss actuarial gains and losses over the expected average remaining working lives of employees in the plan. By adopting this amendment the group balance sheet fully reflects the actual surplus or deficit in its defined benefit plans and thereby aligning the net position on the balance sheet with the actual liability in the plans. The change follows also the similar changes in US GAAP released in 2006.