Dec 28, 2005. /Lesprom Network/. In 2005, UPM's non-recurring costs are approximately Euro 94 million net. In the last quarter of 2005, non-recurring charges of approximately Euro 261 million will be booked in operating profit. In UPM's paper divisions, an impairment charge of approximately Euro 155 million related to the production facilities at Miramichi magazine paper mill in Canada as well as a one-time write-off of Euro 8 million related to the rebuild of the paper machine at Nordland fine paper mill in Germany will be booked in the last quarter. In wood products division, an impairment charge of Euro 25 million related to the fixed assets of sawmills in Finland and a provision of Euro 16 million related mainly to operations in France will be booked. A fine of Euro 57 million concerning antitrust activities in Rosenlew's plastic industrial sack business, announced earlier, will be booked as non-recurring item. Of all UPM's non-recurring items of 2005, charges of Euro 253 million net will be booked in operating profit, income of Euro 101 million after operating profit and income of Euro 58 million in taxes.